THE BILL ITSELF
HB 789
Ad Valorem Tax Levies
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A bill to be entitled
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An act relating to ad valorem tax levies; providing a
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short title; amending ss. 125.01, 159.16, 163.3182,
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190.021, 191.009, 192.001, 192.091, 192.102, 193.114,
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193.1145, 193.1554, 193.1555, 195.052, 196.031,
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200.001, 200.011, 200.065, 200.069, 200.071, and
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200.091, F.S.; removing references to county and
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school district ad valorem tax levies; amending s.
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218.67, F.S., removing references to county ad valorem
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tax levies; amending ss. 259.042, 985.6865, 1001.42,
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1002.32, 1002.33, 1011.01, 1011.02, 1011.03, 1011.62,
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and 1011.69, F.S.; removing references to county and
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school district ad valorem tax levies; repealing s.
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1011.71, F.S., relating to district school tax;
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repealing s. 1011.715, F.S., relating to resolution
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regarding school capital outlay surcharge; repealing
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s. 1011.72, F.S., relating to levy based on interim
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assessment roll; reimbursement to state for additional
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taxes collected upon reconciliation of roll; repealing
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s. 1011.73, F.S., relating to district millage
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elections; amending ss. 1013.15, 1013.62, 1013.736,
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and 1011.19, F.S.; removing references to county and
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school district ad valorem tax levies; amending ss.
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192.0105, 193.1142, 197.363, 197.3632, 212.055,
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218.63, 373.536, 402.22, 1002.37, 1002.394, 1002.45,
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1003.4203, 1003.4935, 1006.12, 1010.20, 1011.15,
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1011.18, 1012.22, 1013.64, 1013.738, and 1013.75 F.S.;
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conforming cross-references; providing a contingent
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effective date.
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Be It Enacted by the Legislature of the State of Florida:
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Section 1. This act may be cited as the "Freedom 2 – The
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School and Non-school Ad Valorem Elimination Act."
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Section 2. Paragraph (r) of subsection (1) of section
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125.01, Florida Statutes, is amended to read:
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125.01 Powers and duties.—
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(1) The legislative and governing body of a county shall
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have the power to carry on county government. To the extent not
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inconsistent with general or special law, this power includes,
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but is not restricted to, the power to:
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(r) Levy and collect taxes, both for county purposes and
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for the providing of municipal services within any municipal
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service taxing unit, and special assessments; borrow and expend
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money; and issue bonds, revenue certificates, and other
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obligations of indebtedness, which power shall be exercised in
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such manner, and subject to such limitations, as may be provided
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by general law. There shall be no referendum required for the
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levy by a county of ad valorem taxes, both for county purposes
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and for the providing of municipal services within any municipal
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service taxing unit.
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1. Notwithstanding any other provision of law, a county
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may not levy special assessments on lands classified as
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agricultural lands under s. 193.461 unless the revenue from such
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assessments has been pledged for debt service and is necessary
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to meet obligations of bonds or certificates issued by the
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county which remain outstanding on July 1, 2023, including
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refundings thereof for debt service savings where the maturity
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of the debt is not extended. For bonds or certificates issued
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after July 1, 2023, special assessments securing such bonds may
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not be levied on lands classified as agricultural under s.
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193.461.
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2. The provisions of subparagraph 1. do not apply to
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residential structures and their curtilage. Section 3. Section 159.16, Florida Statutes, is amended to
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read:
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159.16 Additional pledge of faith and credit.—
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(1) Notwithstanding any other provision of this part, any
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county or municipality issuing revenue bonds hereunder for any
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of the purposes provided in this part, shall have power to
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pledge the full faith and credit and ad valorem taxing power of
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such county or municipality for the payment of the principal of
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or interest on such revenue bonds if the issuance of such
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revenue bonds with such additional pledge shall have approval by
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the qualified electors who are freeholders residing in such
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county or municipality in an election called, conducted and held
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in the manner provided in the constitution and statutes of
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Florida for the holding of freeholder elections.
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(2) In the event such additional pledge is made the county
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or municipality shall be obligated to levy ad valorem taxes
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without limit as to rate or amount for the payment of the
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principal of and interest on such revenue bonds, and the
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issuance of such revenue bonds with such additional pledge of
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the faith and credit of such county or municipality shall not be
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subject to any debt limitation contained in any other law,
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general, special or local.
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Section 4. Paragraph (i) of subsection (1) of section
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163.3182, Florida Statutes, is amended to read:
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163.3182 Transportation deficiencies.—
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(1) DEFINITIONS.—For purposes of this section, the term:
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(i) "Taxing authority" means a public body that levies or
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is authorized to levy an ad valorem tax on real property located
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within a transportation deficiency area, except a school
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district.
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Section 5. Subsection (1) of section 190.021, Florida
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Statutes, is amended to read:
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190.021 Taxes; non-ad valorem assessments.—
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(1) AD VALOREM TAXES.—An elected board shall have the
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power to levy and assess an ad valorem tax on all the taxable
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property in the district to construct, operate, and maintain
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assessable improvements; to pay the principal of, and interest
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on, any general obligation bonds of the district; and to provide
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for any sinking or other funds established in connection with
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any such bonds. An ad valorem tax levied by the board for
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operating purposes, exclusive of debt service on bonds, shall
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not exceed 3 mills, except that a district authorized by a local
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general-purpose government to exercise one or more powers
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specified in s. 190.012(2) may levy an additional 2 mills for
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operating purposes, exclusive of debt service on bonds. The ad
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valorem tax provided for herein shall be in addition to county
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and all other ad valorem taxes provided for by law. Such tax
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shall be assessed, levied, and collected in the same manner and
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same time as other ad valorem county taxes. The levy of ad
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valorem taxes shall be approved by referendum when required by
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the State Constitution.
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Section 6. Subsection (1) of section 191.009, Florida
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Statutes, is amended to read:
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191.009 Taxes; non-ad valorem assessments; impact fees and
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user charges.—
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(1) AD VALOREM TAXES.—An elected board may levy and assess
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ad valorem taxes on all taxable property in the district to
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construct, operate, and maintain district facilities and
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services, to pay the principal of, and interest on, general
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obligation bonds of the district, and to provide for any sinking
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or other funds established in connection with such bonds. An ad
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valorem tax levied by the board for operating purposes,
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exclusive of debt service on bonds, may not exceed 3.75 mills
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unless a higher amount has been previously authorized by law,
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subject to a referendum as required by the State Constitution
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and this act. The ballot question on such referendum shall state
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the currently authorized millage rate and the year of its
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approval by referendum. The levy of ad valorem taxes pursuant to
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this section must be approved by referendum called by the board
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when the proposed levy of ad valorem taxes exceeds the amount
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authorized by prior special act, general law of local
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application, or county ordinance approved by referendum. Nothing
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in this act shall require a referendum on the levy of ad valorem
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taxes in an amount previously authorized by special act, general
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law of local application, or county ordinance approved by
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referendum. Such tax shall be assessed, levied, and collected in
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the same manner as other ad valorem county taxes. The levy of ad
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valorem taxes approved by referendum shall be reported within 60
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days after the vote to the Department of Commerce.
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Section 7. Subsection (4) of section 192.001, Florida
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Statutes, is amended to read:
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192.001 Definitions.—All definitions set out in chapters 1
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and 200 that are applicable to this chapter are included herein.
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In addition, the following definitions shall apply in the
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imposition of ad valorem taxes:
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(4) "County tax collector" means the county officer
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charged with the collection of ad valorem taxes levied by the
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county, the school board, any special taxing districts within
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the county, and all municipalities within the county.
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Section 8. Paragraph (a) of subsection (1) and subsections (2) and (4) of section 192.091, Florida Statutes, are amended to
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read:
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192.091 Commissions of property appraisers and tax
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collectors.—
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(1)(a) The budget of the property appraiser's office, as
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approved by the Department of Revenue, shall be the basis upon
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which the several tax authorities of each county, except
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municipalities and the district school board, shall be billed by
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the property appraiser for services rendered. Each such taxing
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authority shall be billed an amount that bears the same
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proportion to the total amount of the budget as its share of ad
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valorem taxes bore to the total levied for the preceding year.
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All municipal and school district taxes shall be considered as
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taxes levied by the county for purposes of this computation.
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(2) The tax collectors of the several counties of the
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state shall be entitled to receive, upon the amount of all real
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and tangible personal property taxes and special assessments
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collected and remitted, the following commissions:
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(a) On the county tax:
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1. Ten percent on the first $100,000;
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2. Five percent on the next $100,000;
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3. Three percent on the balance up to the amount of taxes
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collected and remitted on an assessed valuation of $50 million;
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and
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4. Two percent on the balance.
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(b) On collections on behalf of each taxing district and
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special assessment district:
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(a)1.a. Three percent on the amount of taxes collected and
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remitted on an assessed valuation of $50 million; and
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2.b. Two percent on the balance; and
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(b)2. Actual costs of collection, not to exceed 2 percent,
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on the amount of special assessments collected and remitted.
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For the purposes of this subsection, the commissions on the
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amount of taxes collected from the nonvoted school millage, and
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on the amount of additional taxes that would be collected for
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school districts if the exemptions applicable to homestead
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property for school district taxation were the same as
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exemptions applicable for all other ad valorem taxation, shall
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be paid by the board of county commissioners.
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(4) The commissions for collecting taxes assessed for or
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levied by the state shall be audited, allowed, and paid by the
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Chief Financial Officer as other warrants are paid; and
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commissions for collecting the county taxes shall be audited and
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paid by the boards of county commissioners of the several
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counties of this state. The commissions for collecting all
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special school district taxes shall be audited by the school
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board of each respective district and taken out of the funds of
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the respective special school district under its control and
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allowed and paid to the tax collectors for collecting such
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taxes; and the commissions for collecting all other district
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taxes, whether special or not, shall be audited and paid by the
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governing board or commission having charge of the financial
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obligations of such district. All commissions for collecting
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special tax district taxes shall be paid at the time and in the
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manner now, or as may hereafter be, provided for the payment of
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the commissions for the collection of county taxes. All amounts
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paid as compensation to any tax collector under the provisions
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of this or any other law shall be a part of the general income
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or compensation of such officer for the year in which received,
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and nothing contained in this section shall be held or construed
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to affect or increase the maximum salary as now provided by law
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for any such officer.
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Section 9. Subsections (1) and (2) of section 192.102,
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Florida Statutes, are amended to read:
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192.102 Payment of property appraisers' and collectors'
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commissions.—
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(1) Each taxing authority and the board of county
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commissioners and school board of each county shall advance and
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pay to the county tax collector of each such county, at the
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first meeting of such board each month from October through July
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of each year, on demand of the county tax collector, an amount
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equal to one-twelfth of the commissions on the county taxes
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levied on the county tax roll for such authority during the
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preceding year and one-twelfth of the commissions on county
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occupational and beverage licenses paid to the tax collector in
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the preceding fiscal year. To demand the first advance under
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this section, each tax collector shall submit to the taxing
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authority or board of county commissioners a statement showing
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the calculation of the commissions on which the amount of each
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advance is to be based.
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(2) On or before November 1 of each year, each tax
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collector who has received advances under the provisions of this
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section shall make an accounting to the taxing authority and the
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board of county commissioners and the school board, and any
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adjustments necessary shall be made so that the total advances
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and commissions paid by the taxing authority and board of county
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commissioners and the school board shall be the amount of
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commissions earned. At no time within the year shall there be
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paid by the taxing authority and board of county commissioners
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and the school board more than the total advances due to that
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date or the commissions earned to that date, whichever is the
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greater. Nothing contained herein shall be construed to abrogate
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any law providing a salary for the tax collector or require the
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tax collector to accept the benefits of this section.
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Section 10. Paragraphs (g) through (w) of subsection (2)
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of section 193.114, Florida Statutes, are redesignated as
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paragraphs (e) through (u), respectively, and present paragraphs
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(b) through (f) of subsection (2) and paragraph (f) of
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subsection (3) of that section are amended, to read:
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193.114 Preparation of assessment rolls.—
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(2) The real property assessment roll shall include:
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(b) The school district assessed value.
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(c) The nonschool district assessed value.
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(c)(d) The difference between just value and school
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district and nonschool district assessed value for each
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statutory provision resulting in such difference.
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(d)(e) The school taxable value.
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(f) The nonschool taxable value.
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(3) The tangible personal property roll shall include:
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(f) The difference between just value and school district
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and nonschool district assessed value for each statutory
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provision resulting in such difference.
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Section 11. Subsection (11) of section 193.1145, Florida
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Statutes, is amended to read:
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193.1145 Interim assessment rolls.—
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(11) A recomputation of millage rates under this section
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shall not reduce or increase the total of all revenues available
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from state or local sources to a school district or to a unit of
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local government as defined in part II of chapter 218.
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Notwithstanding the provisions of subsection (7), the
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provisional millage rates levied by a multicounty taxing
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authority against an interim roll shall not be recomputed, but
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shall be considered the official or final tax rate for the year
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in question; and the interim roll shall be considered the final
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roll for each such taxing authority. Notwithstanding the
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provisions of subsection (7), millage rates adopted by vote of
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the electors pursuant to s. 9(b) or s. 12, Art. VII of the State
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Constitution shall not be recomputed.
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Section 12. Subsection (2) of section 193.1554, Florida
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Statutes, is amended to read:
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193.1554 Assessment of nonhomestead residential property.—
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(2) For all levies other than school district levies,
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nonhomestead residential property shall be assessed at just
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value as of January 1 of the year that the property becomes
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eligible for assessment pursuant to this section.
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Section 13. Subsection (2) of section 193.1555, Florida
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Statutes, is amended to read:
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193.1555 Assessment of certain residential and
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nonresidential real property.—
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(2) For all levies other than school district levies,
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nonresidential real property and residential real property that
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is not assessed under s. 193.155 or s. 193.1554 shall be
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assessed at just value as of January 1 of the year that the
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property becomes eligible for assessment pursuant to this
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section.
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Section 14. Section 195.052, Florida Statutes, is amended
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to read:
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195.052 Research and tabulation of data.—The department
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shall conduct constant research and maintain accurate
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tabulations of data and conditions existing as to ad valorem
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taxation, shall annually publish such data as may be appropriate
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to facilitate fiscal policymaking, and shall annually make such
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recommendations to the Legislature as are necessary to ensure
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that property is valued according to its just value and is
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equitably taxed throughout the state. Such data shall include
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the annual percentage increase in total nonvoted ad valorem
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taxes levied by each taxing authority city and county and shall
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include information on the distribution of ad valorem taxes
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levied among the various classifications of property, including
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homestead, nonhomestead residential, new construction,
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commercial, and industrial properties. Such data shall include
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the previous year's adopted millage rate, the current year's
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millage rate, and the current percentage increase in taxes
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levied above the rolled-back rate. Such data shall be published,
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at a minimum, on the department's website and on the websites of
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all property appraisers of this state, if available. Publication
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shall occur not later than 90 days after receipt of extended
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rolls for all counties pursuant to s. 193.122(7).
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Section 15. Paragraph (b) of subsection (1) of section
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196.031, Florida Statutes, is amended to read:
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196.031 Exemption of homesteads.—
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(1)
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(b) Every person who qualifies to receive the exemption
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provided in paragraph (a) is entitled to an additional exemption
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of up to $25,000 on the assessed valuation greater than $50,000
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for all levies other than school district levies. The $25,000
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value of the additional exemption provided in this paragraph
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shall be adjusted annually on January 1 of each year for
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inflation using the percentage change in the Consumer Price
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Index for All Urban Consumers, U.S. City Average, all items
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1967=100, or successor reports for the preceding calendar year
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as initially reported by the United States Department of Labor,
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Bureau of Labor Statistics, if such percent change is positive.
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Section 16. Subsections (1) and (3) of section 200.001, Florida Statutes, are amended to read:
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200.001 Millages; definitions and general provisions.—
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(1) County millages shall be composed of two four
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categories of millage rates, as follows:
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(a) General county millage, which shall be that nonvoted
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millage rate set by the governing body of the county.
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(a)(b) County debt service millage, which shall be that
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millage rate necessary to raise taxes for debt service as
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authorized by a vote of the electors pursuant to s. 12, Art. VII
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of the State Constitution.
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(c) County voted millage, which shall be that millage rate
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set by the governing body of the county as authorized by a vote
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of the electors pursuant to s. 9(b), Art. VII of the State
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Constitution.
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(b)(d) County dependent special district millage, as
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provided in subsection (5).
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(3) School millages shall be composed of one category five
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categories of millage rates, as follows:
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(a) Nonvoted required school operating millage, which
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shall be that nonvoted millage rate set by the county school
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board for current operating purposes and imposed pursuant to s.
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1011.60(6).
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(b) Nonvoted discretionary school operating millage, which
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shall be that nonvoted millage rate set by the county school
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board for operating purposes other than the rate imposed
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pursuant to s. 1011.60(6) and other than the rate authorized in
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s. 1011.71(2).
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(c) Voted district school operating millage, which shall
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be that millage rate set by the district school board for
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current school operating purposes as authorized by the electors
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pursuant to s. 9(b), Art. VII of the State Constitution.
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(d) Nonvoted district school capital improvement millage,
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which shall be that millage rate set by the district school
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board for capital improvements as authorized in s. 1011.71(2).
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(e) voted district school debt service millage, which
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shall be that millage rate set by the district school board as
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authorized by a vote of the electors pursuant to s. 12, Art. VII
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of the State Constitution.
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Section 17. Section 200.011, Florida Statutes, is amended
379
to read:
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200.011 Duty of county commissioners and school board in
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setting rate of taxation.—
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(1) The county commissioners shall determine the amount to
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be raised for all county purposes, except for county school
384
purposes, and shall enter upon their minutes the rates to be
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levied for each fund respectively, together with the rates
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certified to be levied by the board of county commissioners for
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use of the county, special taxing district, board, agency, or
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other taxing unit within the county for which the board of
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county commissioners is required by law to levy taxes.
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(2) The county commissioners shall ascertain the aggregate
391
rate necessary to cover all such taxes and certify the same to
392
the property appraiser within 30 days after the adjournment of
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the value adjustment board. The property appraiser shall carry
394
out the full amount of taxes for all county purposes, except for
395
school purposes, under one heading in the assessment roll to be
396
provided for that purpose, and the county commissioners shall
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notify the clerk and auditor and tax collector of the county of
398
the amounts to be apportioned to the different accounts out of
399
the total taxes levied for all purposes.
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(3) The county depository, in issuing receipts to the tax
401
collector, shall state in each of his or her receipts, which
402
shall be in duplicate, the amount deposited to each fund out of
403
the deposits made with it by the tax collector. When any such
404
receipts shall be given to the tax collector by the county
405
depository, the tax collector shall immediately file one of the
406
same with the clerk and auditor of the county, who shall credit
407
the same to the tax collector with the amount thereof and make
408
out and deliver to the tax collector a certificate setting forth
409
the payment in detail, as shown by the receipt of the county
410
depository.
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(4) The county commissioners and school board shall file
412
written statements with the property appraiser setting forth the
413
boundary of each special school district and the district or
414
territory in which other special taxes are to be assessed, and
415
the property appraiser shall, upon receipt of such statements
416
and orders from the board of county commissioners and school
417
board setting forth the rate of taxation to be levied on the
418
real and personal property therein, proceed to assess such
419
property and enter the taxes thereon in the assessment rolls to
420
be provided for that purpose.
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(5) The property appraiser shall designate and separately
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identify by certificate to the tax collector the rate of
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taxation to be levied for the use of the county and school board
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and the total rate of taxation for all other taxing authorities
425
in the county.
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(6) The board of county commissioners shall certify to the
427
property appraiser and tax collector the millage rates to be
428
levied for the use of the county and special taxing districts,
429
boards, and authorities and all other taxing units within the
430
county for which the board of county commissioners is required
431
by law to levy taxes. The district school board, Each
432
municipality, and the governing board or governing authority of
433
each special taxing district or other taxing unit within the
434
county the taxes of which are assessed on the tax roll prepared
435
by the property appraiser, but for which the board of county
436
commissioners is not required by law to levy taxes, shall
437
certify to the property appraiser and tax collector the millage
438
rate set by such board, municipality, authority, special taxing
439
district, or taxing unit. The certifications required by this
440
subsection shall be made within 30 days after the value
441
adjustment board adjourns.
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Section 18. Subsections (12) through (15) of section
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200.065, Florida Statutes, are renumbered as subsections (11)
444
through (14), respectively, and subsection (1), paragraphs (a),
445
(d), (e), (f), and (g) of subsection (2), subsections (3), (5),
446
(6), (9), and (10), and present subsection (11) of that section
447
are amended, to read:
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200.065 Method of fixing millage.—
449
(1) Upon completion of the assessment of all property
450
pursuant to s. 193.023, the property appraiser shall certify to
451
each taxing authority the taxable value within the jurisdiction
452
of the taxing authority. This certification shall include a copy
453
of the statement required to be submitted under s. 195.073(3),
454
as applicable to that taxing authority. The form on which the
455
certification is made shall include instructions to each taxing
456
authority describing the proper method of computing a millage
457
rate which, exclusive of new construction, additions to
458
structures, deletions, increases in the value of improvements
459
that have undergone a substantial rehabilitation which increased
460
the assessed value of such improvements by at least 100 percent,
461
property added due to geographic boundary changes, total taxable
462
value of tangible personal property within the jurisdiction in
463
excess of 115 percent of the previous year's total taxable
464
value, and any dedicated increment value, will provide the same
465
ad valorem tax revenue for each taxing authority as was levied
466
during the prior year less the amount, if any, paid or applied
467
as a consequence of an obligation measured by the dedicated
468
increment value. That millage rate shall be known as the
469
"rolled-back rate." The property appraiser shall also include
470
instructions, as prescribed by the Department of Revenue, to
471
each county and municipality, each special district dependent to
472
a county or municipality, each municipal service taxing unit,
473
and each independent special district describing the proper
474
method of computing the millage rates and taxes levied as
475
specified in subsection (5). The Department of Revenue shall
476
prescribe the instructions and forms that are necessary to
477
administer this subsection and subsection (5). The information
478
provided pursuant to this subsection shall also be sent to the
479
tax collector by the property appraiser at the time it is sent
480
to each taxing authority.
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(2) No millage shall be levied until a resolution or
482
ordinance has been approved by the governing board of the taxing
483
authority which resolution or ordinance must be approved by the
484
taxing authority according to the following procedure:
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(a)1. Upon preparation of a tentative budget, but prior to
486
adoption thereof, each taxing authority shall compute a proposed
487
millage rate necessary to fund the tentative budget other than
488
the portion of the budget to be funded from sources other than
489
ad valorem taxes. In computing proposed or final millage rates,
490
each taxing authority shall utilize not less than 95 percent of
491
the taxable value certified pursuant to subsection (1).
492
2. The tentative budget of the county commission shall be
493
prepared and submitted in accordance with s. 129.03.
494
3. The tentative budget of the school district shall be
495
prepared and submitted in accordance with chapter 1011, provided
496
that the date of submission shall not be later than 24 days
497
after certification of value pursuant to subsection (1).
498
2.4. Taxing authorities other than the county and school
499
district shall prepare and consider tentative and final budgets
500
in accordance with this section and applicable provisions of
501
law, including budget procedures applicable to the taxing
502
authority, provided such procedures do not conflict with general
503
law.
504
(d) Within 15 days after the meeting adopting the
505
tentative budget, the taxing authority shall advertise in a
506
newspaper of general circulation in the county as provided in
507
subsection (3), its intent to finally adopt a millage rate and
508
budget. A public hearing to finalize the budget and adopt a
509
millage rate shall be held not less than 2 days nor more than 5
510
days after the day that the advertisement is first published. In
511
the event of a need to postpone or recess the final meeting due
512
to a declared state of emergency, the taxing authority may
513
postpone or recess the hearing for up to 7 days and shall post a
514
prominent notice at the place of the original hearing showing
515
the date, time, and place where the hearing will be reconvened.
516
The posted notice shall measure not less than 8.5 by 11 inches.
517
The taxing authority shall make every reasonable effort to
518
provide reasonable notification of the continued hearing to the
519
taxpayers. The information must also be posted on the taxing
520
authority's website. During the hearing, the governing body of
521
the taxing authority shall amend the adopted tentative budget as
522
it sees fit, adopt a final budget, and adopt a resolution or
523
ordinance stating the millage rate to be levied. The resolution
524
or ordinance shall state the percent, if any, by which the
525
millage rate to be levied exceeds the rolled-back rate computed
526
pursuant to subsection (1), which shall be characterized as the
527
percentage increase in property taxes adopted by the governing
528
body. The adoption of the budget and the millage-levy resolution
529
or ordinance shall be by separate votes. For each taxing
530
authority levying millage, the name of the taxing authority, the
531
rolled-back rate, the percentage increase, and the millage rate
532
to be levied shall be publicly announced before the adoption of
533
the millage-levy resolution or ordinance. In no event may the
534
millage rate adopted pursuant to this paragraph exceed the
535
millage rate tentatively adopted pursuant to paragraph (c). If
536
the rate tentatively adopted pursuant to paragraph (c) exceeds
537
the proposed rate provided to the property appraiser pursuant to
538
paragraph (b), or as subsequently adjusted pursuant to
539
subsection (11), each taxpayer within the jurisdiction of the
540
taxing authority shall be sent notice by first-class mail of his
541
or her taxes under the tentatively adopted millage rate and his
542
or her taxes under the previously proposed rate. The notice must
543
be prepared by the property appraiser, at the expense of the
544
taxing authority, and must generally conform to the requirements
545
of s. 200.069. If such additional notice is necessary, its
546
mailing must precede the hearing held pursuant to this paragraph
547
by not less than 10 days and not more than 15 days.
548
(e)1. In the hearings required pursuant to paragraphs (c)
549
and (d), the first substantive issue discussed shall be the
550
percentage increase in millage over the rolled-back rate
551
necessary to fund the budget, if any, and the specific purposes
552
for which ad valorem tax revenues are being increased. During
553
such discussion, the governing body shall hear comments
554
regarding the proposed increase and explain the reasons for the
555
proposed increase over the rolled-back rate. The general public
556
shall be allowed to speak and to ask questions before adoption
557
of any measures by the governing body. The governing body shall
558
adopt its tentative or final millage rate before adopting its
559
tentative or final budget.
560
2. These hearings shall be held after 5 p.m. if scheduled
561
on a day other than Saturday. No hearing shall be held on a
562
Sunday. The county commission shall not schedule its hearings on
563
days scheduled for hearings by the school board. The hearing
564
dates scheduled by a taxing authority the county commission and
565
school board shall not be utilized by any other taxing authority
566
within the county for its public hearings. However, in counties
567
for which a state of emergency was declared by executive order
568
or proclamation of the Governor pursuant to chapter 252 and the
569
rescheduling of hearings on the same day is unavoidable, the
570
county commission and school board must conduct their hearings
571
at different times, and other taxing authorities must schedule
572
their hearings so as not to conflict with the times of one
573
another the county commission and school board hearings. A
574
multicounty taxing authority shall make every reasonable effort
575
to avoid scheduling hearings on days utilized by another taxing
576
authority the counties or school districts within its
577
jurisdiction. Tax levies and budgets for dependent special
578
taxing districts shall be adopted at the hearings for the taxing
579
authority to which such districts are dependent, following such
580
discussion and adoption of levies and budgets for the superior
581
taxing authority. A taxing authority may adopt the tax levies
582
for all of its dependent special taxing districts, and may adopt
583
the budgets for all of its dependent special taxing districts,
584
by a single unanimous vote. However, if a member of the general
585
public requests that the tax levy or budget of a dependent
586
special taxing district be separately discussed and separately
587
adopted, the taxing authority shall discuss and adopt that tax
588
levy or budget separately. If, due to circumstances beyond the
589
control of the taxing authority, including a state of emergency
590
declared by executive order or proclamation of the Governor
591
pursuant to chapter 252, the hearing provided for in paragraph
592
(c) or paragraph (d) is recessed or postponed, the taxing
593
authority shall publish a notice in a newspaper of general paid
594
circulation in the county. The notice shall state the time and
595
place for the continuation of the hearing and shall be published
596
at least 2 days but not more than 5 days before the date the
597
hearing will be continued. In the event of postponement or
598
recess due to a declared state of emergency, all subsequent
599
dates in this section shall be extended by the number of days of
600
the postponement or recess. Notice of the postponement or recess
601
must be in writing by the affected taxing authority to the tax
602
collector, the property appraiser, and the Department of Revenue
603
within 3 calendar days after the postponement or recess. In the
604
event of such extension, the affected taxing authority must work
605
with the county tax collector and property appraiser to ensure
606
timely assessment and collection of taxes.
607
(f)1. Notwithstanding any provisions of paragraph (c) to
608
the contrary, each school district shall advertise its intent to
609
adopt a tentative budget on a publicly accessible website
610
pursuant to s. 50.0311 or in a newspaper of general circulation
611
pursuant to subsection (3) within 29 days after certification of
612
value pursuant to subsection (1). For the purpose of this
613
paragraph, the term "publicly accessible website" includes a
614
district school board's official website if the school board
615
website satisfies the remaining requirements of s. 50.0311. Not
616
less than 2 days or more than 5 days thereafter, the district
617
shall hold a public hearing on the tentative budget pursuant to
618
the applicable provisions of paragraph (c). In the event of
619
postponement or recess due to a declared state of emergency, the
620
school district may postpone or recess the hearing for up to 7
621
days and shall post a prominent notice at the place of the
622
original hearing showing the date, time, and place where the
623
hearing will be reconvened. The posted notice shall measure not
624
less than 8.5 by 11 inches. The school district shall make every
625
reasonable effort to provide reasonable notification of the
626
continued hearing to the taxpayers. The information must also be
627
posted on the school district's website if the district school
628
board uses a different method of advertisement.
629
2. Notwithstanding any provisions of paragraph (b) to the
630
contrary, each school district shall advise the property
631
appraiser of its recomputed proposed millage rate within 35 days
632
of certification of value pursuant to subsection (1). The
633
recomputed proposed millage rate of the school district shall be
634
considered its proposed millage rate for the purposes of
635
paragraph (b).
636
3. Notwithstanding any provisions of paragraph (d) to the
637
contrary, each school district shall hold a public hearing to
638
finalize the budget and adopt a millage rate within 80 days of
639
certification of value pursuant to subsection (1), but not
640
earlier than 65 days after certification. The hearing shall be
641
held in accordance with the applicable provisions of paragraph
642
(d), except that a newspaper advertisement need not precede the
643
hearing.
644
(f)(g) Notwithstanding other provisions of law to the
645
contrary, a taxing authority may:
646
1. Expend moneys based on its tentative budget after
647
adoption pursuant to paragraph (c) and until such time as its
648
final budget is adopted pursuant to paragraph (d), only if the
649
fiscal year of the taxing authority begins prior to adoption of
650
the final budget or, in the case of a school district, if the
651
fall term begins prior to adoption of the final budget; or
652
2. Readopt its prior year's adopted final budget, as
653
amended, and expend moneys based on that budget until such time
654
as its tentative budget is adopted pursuant to paragraph (c),
655
only if the fiscal year of the taxing authority begins prior to
656
adoption of the tentative budget. The readopted budget shall be
657
adopted by resolution without notice pursuant to this section at
658
a duly constituted meeting of the governing body.
659
(3) The advertisement shall be published as provided in
660
chapter 50. If the advertisement is published in the print
661
edition of a newspaper, the advertisement must be no less than
662
one-quarter page in size of a standard size or a tabloid size
663
newspaper, and the headline in the advertisement shall be in a
664
type no smaller than 18 point. The advertisement shall not be
665
placed in that portion of the newspaper where legal notices and
666
classified advertisements appear. The advertisement shall be
667
published in a newspaper in the county or in a geographically
668
limited insert of such newspaper. The geographic boundaries in
669
which such insert is circulated shall include the geographic
670
boundaries of the taxing authority. It is the legislative intent
671
that, whenever possible, the advertisement appear in a newspaper
672
that is published at least weekly unless the only newspaper in
673
the county is published less than weekly, or that the
674
advertisement appear in a geographically limited insert of such
675
newspaper which insert is published throughout the taxing
676
authority's jurisdiction at least twice each week. It is further
677
the legislative intent that the newspaper selected be one of
678
general interest and readership in the community pursuant to
679
chapter 50.
680
(a) For taxing authorities other than school districts
681
which have tentatively adopted a millage rate in excess of 100
682
percent of the rolled-back rate computed pursuant to subsection
683
(1), the advertisement shall be in the following form:
684
NOTICE OF PROPOSED TAX INCREASE
685
The ...(name of the taxing authority)... has tentatively
686
adopted a measure to increase its property tax levy.
687
Last year's property tax levy:
688
A. Initially proposed tax levy..................$XX,XXX,XXX
689
B. Less tax reductions due to Value Adjustment Board and
690
other assessment
691
changes.............................................($XX,XXX,XXX)
692
C. Actual property tax levy.....................$XX,XXX,XXX
693
This year's proposed tax levy.........................$XX,XXX,XXX
694
All concerned citizens are invited to attend a public
695
hearing on the tax increase to be held on ...(date and time)...
696
at ...(meeting place)....
697
A FINAL DECISION on the proposed tax increase and the
698
budget will be made at this hearing.
699
(b) In all instances in which the provisions of paragraph
700
(a) are inapplicable for taxing authorities other than school
701
districts, the advertisement shall be in the following form:
702
NOTICE OF BUDGET HEARING
703
The ...(name of taxing authority)... has tentatively
704
adopted a budget for ...(fiscal year).... A public hearing to
705
make a FINAL DECISION on the budget AND TAXES will be held on
706
...(date and time)... at ...(meeting place)....
707
(c) For school districts which have proposed a millage
708
rate in excess of 100 percent of the rolled-back rate computed
709
pursuant to subsection (1) and which propose to levy nonvoted
710
millage in excess of the minimum amount required pursuant to s.
711
1011.60(6), the advertisement shall be in the following form:
712
NOTICE OF PROPOSED TAX INCREASE
713
The ...(name of school district)... will soon consider a
714
measure to increase its property tax levy.
715
Last year's property tax levy:
716
A. Initially proposed tax levy..................$XX,XXX,XXX
717
B. Less tax reductions due to Value Adjustment Board and
718
other assessment
719
changes.............................................($XX,XXX,XXX)
720
C. Actual property tax levy.....................$XX,XXX,XXX
721
This year's proposed tax levy.........................$XX,XXX,XXX
722
A portion of the tax levy is required under state law in
723
order for the school board to receive $...(amount A)... in state
724
education grants. The required portion has ...(increased or
725
decreased)... by ...(amount B)... percent and represents
726
approximately ...(amount C)... of the total proposed taxes.
727
The remainder of the taxes is proposed solely at the
728
discretion of the school board.
729
All concerned citizens are invited to a public hearing on
730
the tax increase to be held on ...(date and time)... at
731
...(meeting place)....
732
A DECISION on the proposed tax increase and the budget will
733
be made at this hearing.
734
1. AMOUNT A shall be an estimate, provided by the
735
Department of Education, of the amount to be received in the
736
current fiscal year by the district from state appropriations
737
for the Florida Education Finance Program.
738
2. AMOUNT B shall be the percent increase over the rolled-
739
back rate necessary to levy only the required local effort in
740
the current fiscal year, computed as though in the preceding
741
fiscal year only the required local effort was levied.
742
3. AMOUNT C shall be the quotient of required local-effort
743
millage divided by the total proposed nonvoted millage, rounded
744
to the nearest tenth and stated in words; however, the stated
745
amount shall not exceed nine-tenths.
746
(d) For school districts which have proposed a millage
747
rate in excess of 100 percent of the rolled-back rate computed
748
pursuant to subsection (1) and which propose to levy as nonvoted
749
millage only the minimum amount required pursuant to s.
750
1011.60(6), the advertisement shall be the same as provided in
751
paragraph (c), except that the second and third paragraphs shall
752
be replaced with the following paragraph:
753
This increase is required under state law in order for the
754
school board to receive $...(amount A)... in state education
755
grants.
756
(e) In all instances in which the provisions of paragraphs
757
(c) and (d) are inapplicable for school districts, the
758
advertisement shall be in the following form:
759
NOTICE OF BUDGET HEARING
760
The ...(name of school district)... will soon consider a
761
budget for ...(fiscal year).... A public hearing to make a
762
DECISION on the budget AND TAXES will be held on ...(date and
763
time)... at ...(meeting place)....
764
(c)(f) In lieu of publishing the notice set out in this
765
subsection, the taxing authority may mail a copy of the notice
766
to each elector residing within the jurisdiction of the taxing
767
authority.
768
(d)(g) In the event that the mailing of the notice of
769
proposed property taxes is delayed beyond September 3 in a
770
county, any multicounty taxing authority which levies ad valorem
771
taxes within that county shall advertise its intention to adopt
772
a tentative budget and millage rate in a newspaper within that
773
county which meets the requirements of chapter 50, as provided
774
in this subsection, and shall hold the hearing required pursuant
775
to paragraph (2)(c) not less than 2 days or more than 5 days
776
thereafter, and not later than September 18. The advertisement
777
shall be in the following form, unless the proposed millage rate
778
is less than or equal to the rolled-back rate, computed pursuant
779
to subsection (1), in which case the advertisement shall be as
780
provided in paragraph (e):
781
NOTICE OF TAX INCREASE
782
The ...(name of the taxing authority)... proposes to
783
increase its property tax levy by ...(percentage of increase
784
over rolled-back rate)... percent.
785
All concerned citizens are invited to attend a public
786
hearing on the proposed tax increase to be held on ...(date and
787
time)... at ...(meeting place)....
788
(e) The advertisement shall be in the following form, if
789
the proposed millage rate is less than or equal to the rolled-
790
back rate.
791
NOTICE OF BUDGET HEARING
792
The ...(name of taxing authority)... will soon consider a
793
budget for ...(fiscal year).... A public hearing to make a
794
DECISION on the budget AND TAXES will be held on ...(date and
795
time)... at ...(meeting place)....
796
(f)(h) In no event shall any taxing authority add to or
797
delete from the language of the advertisements as specified
798
herein unless expressly authorized by law, except that, if an
799
increase in ad valorem tax rates will affect only a portion of
800
the jurisdiction of a taxing authority, advertisements may
801
include a map or geographical description of the area to be
802
affected and the proposed use of the tax revenues under
803
consideration. In addition, if published in the print edition of
804
the newspaper, the map must be included in the online
805
advertisement required by s. 50.0211. The advertisements
806
required herein shall not be accompanied, preceded, or followed
807
by other advertising or notices which conflict with or modify
808
the substantive content prescribed herein.
809
(g)(i) The advertisements required pursuant to paragraphs
810
(b) and (e) need not be one-quarter page in size or have a
811
headline in type no smaller than 18 point.
812
(h)(j) The amounts to be published as percentages of
813
increase over the rolled-back rate pursuant to this subsection
814
shall be based on aggregate millage rates and shall exclude
815
voted millage levies unless expressly provided otherwise in this
816
subsection.
817
(i)(k) Any taxing authority which will levy an ad valorem
818
tax for an upcoming budget year but does not levy an ad valorem
819
tax currently shall, in the advertisement specified in paragraph
820
(a) or, paragraph (c), paragraph (d), or paragraph (g), replace
821
the phrase "increase its property tax levy by ...(percentage of
822
increase over rolled-back rate)... percent" with the phrase
823
"impose a new property tax levy of $...(amount)... per $1,000
824
value."
825
(j)(l) Any advertisement required pursuant to this section
826
shall be accompanied by an adjacent notice meeting the budget
827
summary requirements of s. 129.03(3)(b). Except for those taxing
828
authorities proposing to levy ad valorem taxes for the first
829
time, the following statement shall appear in the budget summary
830
in boldfaced type immediately following the heading, if the
831
applicable percentage is greater than zero:
832
THE PROPOSED OPERATING BUDGET EXPENDITURES OF ...(name of
833
taxing authority)... ARE ...(percent rounded to one decimal
834
place)... MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.
835
For purposes of this paragraph, "proposed operating budget
836
expenditures" or "operating expenditures" means all moneys of
837
the local government, including dependent special districts,
838
that:
839
1. Were or could be expended during the applicable fiscal
840
year, or
841
2. Were or could be retained as a balance for future
842
spending in the fiscal year.
844
Provided, however, those moneys held in or used in trust,
845
agency, or internal service funds, and expenditures of bond
846
proceeds for capital outlay or for advanced refunded debt
847
principal, shall be excluded.
848
(5) In each fiscal year:
849
(a) The maximum millage rate that a county, municipality,
850
special district dependent to a county or municipality,
851
municipal service taxing unit, or independent special district
852
may levy is a rolled-back rate based on the amount of taxes
853
which would have been levied in the prior year if the maximum
854
millage rate had been applied, adjusted for change in per capita
855
Florida personal income, unless a higher rate was adopted, in
856
which case the maximum is the adopted rate. The maximum millage
857
rate applicable to a county authorized to levy a county public
858
hospital surtax under s. 212.055 and which did so in fiscal year
859
2007 shall exclude the revenues required to be contributed to
860
the county public general hospital in the current fiscal year
861
for the purposes of making the maximum millage rate calculation,
862
but shall be added back to the maximum millage rate allowed
863
after the roll back has been applied, the total of which shall
864
be considered the maximum millage rate for such a county for
865
purposes of this subsection. The revenue required to be
866
contributed to the county public general hospital for the
867
upcoming fiscal year shall be calculated as 11.873 percent times
868
the millage rate levied for countywide purposes in fiscal year
869
2007 times 95 percent of the preliminary tax roll for the
870
upcoming fiscal year. A higher rate may be adopted only under
871
the following conditions:
872
1. A rate of not more than 110 percent of the rolled-back
873
rate based on the previous year's maximum millage rate, adjusted
874
for change in per capita Florida personal income, may be adopted
875
if approved by a two-thirds vote of the membership of the
876
governing body of the county, municipality, or independent
877
district; or
878
2. A rate in excess of 110 percent may be adopted if
879
approved by a unanimous vote of the membership of the governing
880
body of the county, municipality, or independent district or by
881
a three-fourths vote of the membership of the governing body if
882
the governing body has nine or more members, or if the rate is
883
approved by a referendum.
884
(b) The millage rate of a county or municipality,
885
municipal service taxing unit of a that county, and any special
886
district dependent to a that county or municipality may exceed
887
the maximum millage rate calculated pursuant to this subsection
888
if the total county ad valorem taxes levied or total municipal
889
ad valorem taxes levied do not exceed the maximum total county
890
ad valorem taxes levied or maximum total municipal ad valorem
891
taxes levied respectively. Voted millage and taxes levied by a
892
municipality or independent special district that has levied ad
893
valorem taxes for less than 5 years are not subject to this
894
limitation. The millage rate of a county authorized to levy a
895
county public hospital surtax under s. 212.055 may exceed the
896
maximum millage rate calculated pursuant to this subsection to
897
the extent necessary to account for the revenues required to be
898
contributed to the county public hospital. Total taxes levied
899
may exceed the maximum calculated pursuant to subsection (6) as
900
a result of an increase in taxable value above that certified in
901
subsection (1) if such increase is less than the percentage
902
amounts contained in subsection (6) or if the administrative
903
adjustment cannot be made because the value adjustment board is
904
still in session at the time the tax roll is extended;
905
otherwise, millage rates subject to this subsection may be
906
reduced so that total taxes levied do not exceed the maximum.
908
Any unit of government operating under a home rule charter
909
adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
910
Constitution of 1885, as preserved by s. 6(e), Art. VIII of the
911
State Constitution, which is granted the authority in the State
912
Constitution to exercise all the powers conferred now or
913
hereafter by general law upon municipalities and which exercises
914
such powers in the unincorporated area shall be recognized as a
915
municipality under this subsection. For a downtown development
916
authority established before the effective date of the State
917
Constitution which has a millage that must be approved by a
918
municipality, the governing body of that municipality shall be
919
considered the governing body of the downtown development
920
authority for purposes of this subsection.
921
(6) Prior to extension of the rolls pursuant to s.
922
193.122, the property appraiser shall notify each taxing
923
authority of the aggregate change in the assessment roll, if
924
any, from that certified pursuant to subsection (1), including,
925
but not limited to, those changes which result from actions by
926
the value adjustment board or from corrections of errors in the
927
assessment roll. Municipalities, counties, school boards, and
928
water management districts may adjust administratively their
929
adopted millage rate without a public hearing if the taxable
930
value within the jurisdiction of the taxing authority as
931
certified pursuant to subsection (1) is at variance by more than
932
1 percent with the taxable value shown on the roll to be
933
extended. Any other taxing authority may adjust administratively
934
its adopted millage rate without a public hearing if the taxable
935
value within the jurisdiction of the taxing authority as
936
certified pursuant to subsection (1) is at variance by more than
937
3 percent with the taxable value shown on the roll to be
938
extended. The adjustment shall be such that the taxes computed
939
by applying the adopted rate against the certified taxable value
940
are equal to the taxes computed by applying the adjusted adopted
941
rate to the taxable value on the roll to be extended. However,
942
no adjustment shall be made to levies required by law to be a
943
specific millage amount. Not later than 3 days after receipt of
944
notification pursuant to this subsection, each affected taxing
945
authority shall certify to the property appraiser its adjusted
946
adopted rate. Failure to so certify shall constitute waiver of
947
the adjustment privilege.
948
(9) Multicounty taxing authorities are subject to the
949
provisions of this section. The term "taxable value" means the
950
taxable value of all property subject to taxation by the
951
authority. If a multicounty taxing authority has not received a
952
certification pursuant to subsection (1) from a county by July
953
15, it shall compute its proposed millage rate and rolled-back
954
rate based upon estimates of taxable value supplied by the
955
Department of Revenue. All dates for public hearings and
956
advertisements specified in this section shall, with respect to
957
multicounty taxing authorities, be computed as though
958
certification of value pursuant to subsection (1) were made July
959
1. The multicounty district shall add the following sentence to
960
the advertisement set forth in paragraphs (3)(a) and (d)(g):
961
This tax increase is applicable to ...(name of county or
962
counties)....
963
(10)(a) In addition to the notice required in subsection
964
(3), a district school board shall publish a second notice of
965
intent to levy additional taxes under s. 1011.71(2) or (3). The
966
notice shall specify the projects or number of school buses
967
anticipated to be funded by the additional taxes and shall be
968
published in the size, within the time periods, adjacent to, and
969
in substantial conformity with the advertisement required under
970
subsection (3). The projects shall be listed in priority within
971
each category as follows: construction and remodeling;
972
maintenance, renovation, and repair; motor vehicle purchases;
973
new and replacement equipment; payments for educational
974
facilities and sites due under a lease-purchase agreement;
975
payments for renting and leasing educational facilities and
976
sites; payments of loans approved pursuant to ss. 1011.14 and
977
1011.15; payment of costs of compliance with environmental
978
statutes and regulations; payment of premiums for property and
979
casualty insurance necessary to insure the educational and
980
ancillary plants of the school district; payment of costs of
981
leasing relocatable educational facilities; and payments to
982
private entities to offset the cost of school buses pursuant to
983
s. 1011.71(2)(i). The additional notice shall be in the
984
following form, except that if the district school board is
985
proposing to levy the same millage under s. 1011.71(2) or (3)
986
which it levied in the prior year, the words "continue to" shall
987
be inserted before the word "impose" in the first sentence, and
988
except that the second sentence of the second paragraph shall be
989
deleted if the district is advertising pursuant to paragraph
990
(3)(e):
991
NOTICE OF TAX FOR SCHOOL
992
CAPITAL OUTLAY
993
The ...(name of school district)... will soon consider a
994
measure to impose a ...(number)... mill property tax for the
995
capital outlay projects listed herein.
996
This tax is in addition to the school board's proposed tax
997
of ...(number)... mills for operating expenses and is proposed
998
solely at the discretion of the school board. THE PROPOSED
999
COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES
1000
AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE.
1001
The capital outlay tax will generate approximately
1002
$...(amount)..., to be used for the following projects:
1003
...(list of capital outlay projects)...
1004
All concerned citizens are invited to a public hearing to
1005
be held on ...(date and time)... at ...(meeting place)....
1006
A DECISION on the proposed CAPITAL OUTLAY TAXES will be
1007
made at this hearing.
1008
(b) In the event a school district needs to amend the list
1009
of capital outlay projects previously advertised and adopted, a
1010
notice of intent to amend the notice of tax for school capital
1011
outlay shall be published in conformity with the advertisement
1012
required in subsection (3). A public hearing to adopt the
1013
amended project list shall be held not less than 2 days nor more
1014
than 5 days after the day the advertisement is first published.
1015
The projects should be listed under each category of new,
1016
amended, or deleted projects in the same order as required in
1017
paragraph (a). The notice shall appear in the following form,
1018
except that any of the categories of new, amended, or deleted
1019
projects may be omitted if not appropriate for the changes
1020
proposed:
1021
AMENDED NOTICE OF TAX FOR
1022
SCHOOL CAPITAL OUTLAY
1023
The School Board of ...(name)... County will soon consider
1024
a measure to amend the use of property tax for the capital
1025
outlay projects previously advertised for the ...(year)... to
1026
...(year)... school year.
1027
New projects to be funded:
1028
...(list of capital outlay projects)...
1029
Amended projects to be funded:
1030
...(list of capital outlay projects)...
1031
Projects to be deleted:
1032
...(list of capital outlay projects)...
1033
All concerned citizens are invited to a public hearing to
1034
be held on ...(date and time)... at ...(meeting place)....
1035
A DECISION on the proposed amendment to the projects funded
1036
from CAPITAL OUTLAY TAXES will be made at this meeting.
1037
(10)(11) Notwithstanding the provisions of paragraph
1038
(2)(b) and s. 200.069(4)(f) to the contrary, the proposed
1039
millage rates provided to the property appraiser by the taxing
1040
authority, except for millage rates adopted by referendum, for
1041
rates authorized by s. 1011.71, and for rates required by law to
1042
be in a specified millage amount, shall be adjusted in the event
1043
that a review notice is issued pursuant to s. 193.1142(4) and
1044
the taxable value on the approved roll is at variance with the
1045
taxable value certified pursuant to subsection (1). The
1046
adjustment shall be made by the property appraiser, who shall
1047
notify the taxing authorities affected by the adjustment within
1048
5 days of the date the roll is approved pursuant to s.
1049
193.1142(4). The adjustment shall be such as to provide for no
1050
change in the dollar amount of taxes levied from that initially
1051
proposed by the taxing authority.
1052
Section 19. Subsection (3) of section 200.069, Florida
1053
Statutes, is amended to read:
1054
200.069 Notice of proposed property taxes and non-ad
1055
valorem assessments.—Pursuant to s. 200.065(2)(b), the property
1056
appraiser, in the name of the taxing authorities and local
1057
governing boards levying non-ad valorem assessments within his
1058
or her jurisdiction and at the expense of the county, shall
1059
prepare and deliver by first-class mail to each taxpayer to be
1060
listed on the current year's assessment roll a notice of
1061
proposed property taxes, which notice shall contain the elements
1062
and use the format provided in the following form.
1063
Notwithstanding the provisions of s. 195.022, no county officer
1064
shall use a form other than that provided herein. The Department
1065
of Revenue may adjust the spacing and placement on the form of
1066
the elements listed in this section as it considers necessary
1067
based on changes in conditions necessitated by various taxing
1068
authorities. If the elements are in the order listed, the
1069
placement of the listed columns may be varied at the discretion
1070
and expense of the property appraiser, and the property
1071
appraiser may use printing technology and devices to complete
1072
the form, the spacing, and the placement of the information in
1073
the columns. In addition, the property appraiser may not include
1074
in the mailing of the notice of ad valorem taxes and non-ad
1075
valorem assessments additional information or items unless such
1076
information or items explain a component of the notice or
1077
provide information directly related to the assessment and
1078
taxation of the property. A county officer may use a form other
1079
than that provided by the department for purposes of this part,
1080
but only if his or her office pays the related expenses and he
1081
or she obtains prior written permission from the executive
1082
director of the department; however, a county officer may not
1083
use a form the substantive content of which is at variance with
1084
the form prescribed by the department. The county officer may
1085
continue to use such an approved form until the law that
1086
specifies the form is amended or repealed or until the officer
1087
receives written disapproval from the executive director.
1088
(3) There shall be under each column heading an entry for
1089
the county; the school district levy required pursuant to s.
1090
1011.60(6); other operating school levies; the municipality or
1091
municipal service taxing unit or units in which the parcel lies,
1092
if any; the water management district levying pursuant to s.
1093
373.503; the independent special districts in which the parcel
1094
lies, if any; and for all voted levies for debt service
1095
applicable to the parcel, if any.
1096
Section 20. Subsection (2) of section 200.071, Florida
1097
Statutes, is amended to read:
1098
200.071 Limitation of millage; counties.—
1099
(2) The board of county commissioners shall, in the event
1100
the sum of the proposed millage for the county and dependent
1101
districts of a county therein is more than the maximum allowed
1102
hereunder, reduce the millage to be levied for county officers,
1103
departments, divisions, commissions, authorities, and dependent
1104
special districts so as not to exceed the maximum millage
1105
provided under this section or s. 200.091.
1106
Section 21. Section 200.091, Florida Statutes, is amended
1107
to read:
1108
200.091 Referendum to increase millage.—The millage
1109
authorized to be levied in s. 200.071 for county purposes,
1110
including dependent districts of a county therein, may be
1111
increased for periods not exceeding 2 years, provided such levy
1112
has been approved by majority vote of the qualified electors in
1113
the county or district voting in a general election, as defined
1114
in s. 97.021, called for such purpose. Such an election may be
1115
called by the governing body of any such county or district on
1116
its own motion and shall be called upon submission of a petition
1117
specifying the amount of millage sought to be levied and the
1118
purpose for which the proceeds will be expended and containing
1119
the signatures of at least 10 percent of the persons qualified
1120
to vote in such election, signed within 60 days prior to the
1121
date the petition is filed.
1122
Section 22. Section 218.67, Florida Statutes, is amended
1123
to read:
1124
218.67 Distribution for fiscally constrained counties.—
1125
(1) Each county that is entirely within a rural area of
1126
opportunity as designated by the Governor pursuant to s.
1127
288.0656 or each county for which the value of a mill will raise
1128
no more than $5 million in revenue, based on the taxable value
1129
certified pursuant to s. 1011.62(4)(a)1.a., from the previous
1130
July 1, shall be considered a fiscally constrained county.
1131
(2) Each fiscally constrained county government that
1132
participates in the local government half-cent sales tax shall
1133
be eligible to receive an additional distribution from the Local
1134
Government Half-cent Sales Tax Clearing Trust Fund, as provided
1135
in s. 202.18(2)(c)1., in addition to its regular monthly
1136
distribution provided under this part and any emergency or
1137
supplemental distribution under s. 218.65.
1138
(3) The amount to be distributed to each fiscally
1139
constrained county shall be determined by the Department of
1140
Revenue at the beginning of the fiscal year, using the prior
1141
fiscal year's July 1 taxable value certified pursuant to s.
1142
1011.62(4)(a)1.a., tax data, population as defined in s. 218.21,
1143
and millage rate levied for the prior fiscal year. The amount
1144
distributed shall be allocated based upon the following factors:
1145
(a) The relative revenue-raising-capacity factor shall be
1146
the ability of the eligible county to generate ad valorem
1147
revenues from 1 mill of taxation on a per capita basis. A county
1148
that raises no more than $25 per capita from 1 mill shall be
1149
assigned a value of 1; a county that raises more than $25 but no
1150
more than $30 per capita from 1 mill shall be assigned a value
1151
of 0.75; and a county that raises more than $30 but no more than
1152
$50 per capita from 1 mill shall be assigned a value of 0.5. No
1153
value shall be assigned to counties that raise more than $50 per
1154
capita from 1 mill of ad valorem taxation.
1155
(b) The local-effort factor shall be a measure of the
1156
relative level of local effort of the eligible county as
1157
indicated by the millage rate levied for the prior fiscal year.
1158
The local-effort factor shall be the most recently adopted
1159
countywide operating millage rate for each eligible county
1160
multiplied by 0.1.
1161
(c) Each eligible county's proportional allocation of the
1162
total amount available to be distributed to all of the eligible
1163
counties shall be in the same proportion as the sum of the
1164
county's two factors is to the sum of the two factors for all
1165
eligible counties. The counties that are eligible to receive an
1166
allocation under this subsection and the amount available to be
1167
distributed to such counties shall not include counties
1168
participating in the phaseout period under subsection (4) or the
1169
amounts they remain eligible to receive during the phaseout.
1170
(4) For those counties that no longer qualify under the
1171
requirements of subsection (1) after the effective date of this
1172
act, there shall be a 2-year phaseout period. Beginning on July
1173
1 of the year following the year in which the value of a mill
1174
for that county exceeds $5 million in revenue, the county shall
1175
receive two-thirds of the amount received in the prior year, and
1176
beginning on July 1 of the second year following the year in
1177
which the value of a mill for that county exceeds $5 million in
1178
revenue, the county shall receive one-third of the amount
1179
received in the last year that the county qualified as a
1180
fiscally constrained county. Following the 2-year phaseout
1181
period, the county shall no longer be eligible to receive any
1182
distributions under this section unless the county can be
1183
considered a fiscally constrained county as provided in
1184
subsection (1).
1185
(3)(5) The revenues received under this section may be
1186
used by a county for any public purpose, except that such
1187
revenues may not be used to pay debt service on bonds, notes,
1188
certificates of participation, or any other forms of
1189
indebtedness. Section 23. Subsection (9) of section 259.042, Florida
1191
Statutes, is amended to read:
1192
259.042 Tax increment financing for conservation lands.—
1193
(9) The public bodies and taxing authorities listed in s.
1194
163.387(2)(c), school districts, and special districts that levy
1195
ad valorem taxes within a tax increment area are exempt from
1196
this section.
1197
Section 24. Paragraph (b) of subsection (1) of section
1198
985.6865, Florida Statutes, is amended to read:
1199
985.6865 Juvenile detention costs.—
1200
(1) As used in this section, the term:
1201
(b) "Fiscally constrained county" means a county within a
1202
rural area of opportunity as designated by the Governor pursuant
1203
to s. 288.0656 or each county for which the value of a mill will
1204
raise no more than $5 million in revenue, based on the certified
1205
school taxable value certified pursuant to s. 1011.62(4)(a)1.a.,
1206
from the previous July 1.
1207
Section 25. Paragraphs (d) through (m) of subsection (12)
1208
of section 1001.42, Florida Statutes, are redesignated as
1209
paragraphs (c) through (n), respectively, and present paragraph
1210
(c) of that subsection is amended, to read:
1211
1001.42 Powers and duties of district school board.—The
1212
district school board, acting as a board, shall exercise all
1213
powers and perform all duties listed below:
1214
(12) FINANCE.—Take steps to assure students adequate
1215
educational facilities through the financial procedure
1216
authorized in chapters 1010 and 1011 and as prescribed below:
1217
(c) Tax levies.—Adopt and spread on its minutes a
1218
resolution fixing the district school tax levy, provided for
1219
under s. 9, Art. VII of the State Constitution, necessary to
1220
carry on the school program adopted for the district for the
1221
next ensuing fiscal year as required by law, and fixing the
1222
district bond interest and sinking fund tax levy necessary for
1223
districts against which bonds are outstanding; and adopt and
1224
spread on its minutes a resolution suggesting the tax levy
1225
provided for in s. 9, Art. VII of the State Constitution, found
1226
necessary to carry on the school program adopted for the
1227
district for the next ensuing fiscal year.
1228
Section 26. Paragraphs (a) and (c) of subsection (9) and
1229
paragraph (a) of subsection (10) of section 1002.32, Florida Statutes, are amended to read:
1231
1002.32 Developmental research (laboratory) schools.—
1232
(9) FUNDING.—Funding for a lab school, including a charter
1233
lab school, shall be provided as follows:
1234
(a) Each lab school shall receive state funds for
1235
operating purposes as provided in the Florida Education Finance
1236
Program as defined in s. 1011.61(4) based on the county in which
1237
the lab school is located and as specified in the General
1238
Appropriations Act.
1239
1. The nonvoted required local effort millage established
1240
pursuant to s. 1011.71(1) that would otherwise be required for
1241
lab schools shall be allocated from state funds.
1242
2. An equivalent amount of funds for the operating
1243
discretionary millage authorized pursuant to s. 1011.71(1) shall
1244
be allocated to each lab school through a state-funded
1245
discretionary contribution established pursuant to s.
1246
1011.62(6).
1247
(c) Each lab school shall receive funds for capital
1248
improvement purposes in an amount determined as follows:
1249
multiply the maximum allowable nonvoted discretionary millage
1250
for capital improvements pursuant to s. 1011.71(2) by 96 percent
1251
of the current year's taxable value for school purposes for the
1252
district in which each lab school is located; divide the result
1253
by the total full-time equivalent membership of the district;
1254
and multiply the result by the full-time equivalent membership
1255
of the lab school. The amount obtained shall be discretionary
1256
capital improvement funds and shall be appropriated from state
1257
funds in the General Appropriations Act.
1258
(10) EXCEPTIONS TO LAW.—To encourage innovative practices
1259
and facilitate the mission of the lab schools, in addition to
1260
the exceptions to law specified in s. 1001.23(1), the following
1261
exceptions shall be permitted for lab schools:
1262
(a) The methods and requirements of the following statutes
1263
shall be held in abeyance: ss. 316.75; 1001.30; 1001.31;
1264
1001.32; 1001.33; 1001.34; 1001.35; 1001.36; 1001.361; 1001.362;
1265
1001.363; 1001.37; 1001.371; 1001.372; 1001.38; 1001.39;
1266
1001.395; 1001.40; 1001.41; 1001.44; 1001.453; 1001.46;
1267
1001.461; 1001.462; 1001.463; 1001.464; 1001.47; 1001.48;
1268
1001.49; 1001.50; 1001.51; 1006.12(2); 1006.21(3), (4); 1006.23;
1269
1010.07(2); 1010.40; 1010.41; 1010.42; 1010.43; 1010.44;
1270
1010.45; 1010.46; 1010.47; 1010.48; 1010.49; 1010.50; 1010.51;
1271
1010.52; 1010.53; 1010.54; 1010.55; 1011.02(1), (2), (4)
1272
1011.02(1)-(3), (5); 1011.04; 1011.20; 1011.21; 1011.22;
1273
1011.23; 1011.71; 1011.72; 1011.73; and 1011.74.
1274
Section 27. Paragraph (b) of subsection (17) and
1275
subsection (19) of section 1002.33, Florida Statutes, are
1276
amended to read:
1277
1002.33 Charter schools.—
1278
(17) FUNDING.—Students enrolled in a charter school,
1279
regardless of the sponsorship, shall be funded based upon the
1280
applicable program pursuant to s. 1011.62(1)(c), the same as
1281
students enrolled in other public schools in a school district.
1282
Funding for a charter lab school shall be as provided in s.
1283
1002.32.
1284
(b)1. Funding for students enrolled in a charter school
1285
sponsored by a school district shall be the sum of the school
1286
district's operating funds from the Florida Education Finance
1287
Program as defined in s. 1011.61(4) and the General
1288
Appropriations Act, including gross state and local funds, and
1289
funds from the school district's current operating discretionary
1290
millage levy; divided by total funded weighted full-time
1291
equivalent students in the school district; and multiplied by
1292
the weighted full-time equivalent students for the charter
1293
school. Charter schools whose students or programs meet the
1294
eligibility criteria in law are entitled to their proportionate
1295
share of categorical program funds included in the total funds
1296
available in the Florida Education Finance Program by the
1297
Legislature, including the student transportation allocation and
1298
the educational enrichment allocation. Total funding for each
1299
charter school shall be recalculated during the year to reflect
1300
the revised calculations under the Florida Education Finance
1301
Program by the state and the actual weighted full-time
1302
equivalent students reported by the charter school during the
1303
full-time equivalent student survey periods designated by the
1304
Commissioner of Education. For charter schools operated by a
1305
not-for-profit or municipal entity, any unrestricted current and
1306
capital assets identified in the charter school's annual
1307
financial audit may be used for other charter schools operated
1308
by the not-for-profit or municipal entity within the school
1309
district. For charter schools operated by a not-for-profit
1310
entity, any unrestricted current or capital assets identified in
1311
the charter school's annual audit may be used for other charter
1312
schools operated by the not-for-profit entity which are located
1313
outside of the originating charter school's school district, but
1314
within the state, through an unforgivable loan that must be
1315
repaid within 5 years to the originating charter school by the
1316
receiving charter school. Unrestricted current assets shall be
1317
used in accordance with s. 1011.62, and any unrestricted capital
1318
assets shall be used in accordance with s. 1013.62(2).
1319
2.a. Funding for students enrolled in a charter school
1320
sponsored by a state university or Florida College System
1321
institution pursuant to paragraph (5)(a) shall be provided in
1322
the Florida Education Finance Program as defined in s.
1323
1011.61(4) and as specified in the General Appropriations Act.
1324
The calculation to determine the amount of state funds includes
1325
the sum of the base Florida Education Finance Program
1326
established in s. 1011.62(1)(n), the discretionary millage
1327
compression supplement established in s. 1011.62(5), and the
1328
state-funded discretionary contribution established in s.
1329
1011.62(6). Charter schools whose students or programs meet the
1330
eligibility criteria in law are entitled to their proportionate
1331
share of categorical program funds included in the total funds
1332
available in the Florida Education Finance Program. The Florida
1333
College System institution or state university sponsoring the
1334
charter school shall be the fiscal agent for these funds, and
1335
all rules of the institution governing the budgeting and
1336
expenditure of state funds shall apply to these funds unless
1337
otherwise provided by law or rule of the State Board of
1338
Education.
1339
(I) The nonvoted required local millage established
1340
pursuant to s. 1011.71(1) that would otherwise be required for
1341
the charter schools shall be allocated from state funds.
1342
(II) An equivalent amount of funds for the operating
1343
discretionary millage authorized pursuant to s. 1011.71(1) shall
1344
be allocated to each charter school through a state-funded
1345
discretionary contribution established pursuant to s.
1346
1011.62(6).
1347
(III) The comparable wage factor as provided in s.
1348
1011.62(2) shall be established as 1.000.
1349
b. Total funding for each charter school shall be
1350
recalculated during the year to reflect the revised calculations
1351
under the Florida Education Finance Program by the state and the
1352
actual weighted full-time equivalent students reported by the
1353
charter school during the full-time equivalent student survey
1354
periods designated by the Commissioner of Education.
1355
c. The Department of Education shall develop a tool that
1356
each state university or Florida College System institution
1357
sponsoring a charter school shall use for purposes of
1358
calculating the funding amount for each eligible charter school
1359
student. The total amount obtained from the calculation must be
1360
appropriated from state funds in the General Appropriations Act
1361
to the charter school.
1362
d. Capital outlay funding for a charter school sponsored
1363
by a state university or Florida College System institution
1364
pursuant to paragraph (5)(a) is determined as follows: multiply
1365
the maximum allowable nonvoted discretionary millage under s.
1366
1011.71(2) by 96 percent of the current year's taxable value for
1367
school purposes for the district in which the charter school is
1368
located; divide the result by the total full-time equivalent
1369
student membership; and multiply the result by the full-time
1370
equivalent student membership of the charter school. The amount
1371
obtained shall be the discretionary capital improvement funds
1372
and shall be appropriated from state funds in the General
1373
Appropriations Act.
1374
(19) CAPITAL OUTLAY FUNDING.—Charter schools sponsored by
1375
a school district are eligible for capital outlay funds pursuant
1376
to ss. 1011.71(2) and 1013.62. Capital outlay funds authorized
1377
in ss. 1011.71(2) and 1013.62 which have been shared with a
1378
charter school-in-the-workplace prior to July 1, 2010, are
1379
deemed to have met the authorized expenditure requirements for
1380
such funds.
1381
Section 28. Paragraph (a) of subsection (3) of section
1382
1011.01, Florida Statutes, is amended to read:
1383
1011.01 Budget system established.—
1384
(3)(a) Each district school board and each Florida College
1385
System institution board of trustees shall prepare, adopt, and
1386
submit to the Commissioner of Education an annual operating
1387
budget. Operating budgets shall be prepared and submitted in
1388
accordance with the provisions of law, rules of the State Board
1389
of Education, and the General Appropriations Act, and for
1390
district school boards in accordance with the provisions of s.
1391
200.065.
1392
Section 29. Subsections (4) and (5) of section 1011.02,
1393
Florida Statutes, are renumbered as subsections (3) and (4),
1394
respectively, and present subsection (3) of that section is
1395
amended, to read:
1396
1011.02 District school boards to adopt tentative budget.—
1397
(3) The proposed budget shall include an amount for local
1398
required effort for current operation, in accordance with the
1399
requirements of s. 1011.62(4).
1400
Section 30. Subsections (1) and (3) of section 1011.03,
1401
Florida Statutes, are amended to read:
1402
1011.03 Public hearings; budget to be submitted to
1403
Department of Education.—
1404
(1) Each district school board shall cause a summary of
1405
its tentative budget, including the proposed millage levies as
1406
provided for by law, to be posted on the district's official
1407
website or on a publicly accessible website as provided in s.
1408
50.0311.
1409
(3) The board shall hold public hearings to adopt
1410
tentative and final budgets in the same manner as hearings under
1411
pursuant to s. 200.065. The hearings shall be primarily for the
1412
purpose of hearing requests and complaints from the public
1413
regarding the budgets and the proposed tax levies and for
1414
explaining the budget and proposed or adopted amendments
1415
thereto, if any. The tentative budget must be posted on the
1416
district's official website at least 2 days before the budget
1417
hearing held pursuant to s. 200.065 or other law. The final
1418
adopted budget must be posted on the district's official website
1419
within 30 days after adoption. The board shall require the
1420
superintendent to transmit the adopted budget to the Department
1421
of Education as prescribed by law and rules of the State Board
1422
of Education.
1423
Section 31. Subsections (7) through (15), (17), (18), and
1424
(19) of section 1011.62, Florida Statutes, are renumbered as
1425
subsections (4) through (12), (13), (14), and (15),
1426
respectively, and paragraphs (d) and (h) of subsection (1),
1427
subsections (4), (5), and (6), present subsections (10), (11),
1428
(15), and (16), and paragraph (b) of present subsection (19) of
1429
that section are amended, to read:
1430
1011.62 Funds for operation of schools.—If the annual
1431
allocation from the Florida Education Finance Program to each
1432
district for operation of schools is not determined in the
1433
annual appropriations act or the substantive bill implementing
1434
the annual appropriations act, it shall be determined as
1435
follows:
1436
(1) COMPUTATION OF THE BASE FLORIDA EDUCATION FINANCE
1437
PROGRAM.—The following procedure shall be followed in
1438
determining the base Florida Education Finance Program funds for
1439
each district:
1440
(d) Funding model for exceptional student education
1441
programs.—The funding model for exceptional student education
1442
programs shall include all of the following:
1443
1. For programs for exceptional students in support levels
1444
IV and V as established in paragraph (c), the funding model
1445
shall include program cost factors.
1446
a. Exceptional education cost factors are determined by
1447
using a matrix of services to document the services that each
1448
support level IV and support level V exceptional student will
1449
receive. The nature and intensity of the services indicated on
1450
the matrix shall be consistent with the services described in
1451
each exceptional student's individual educational plan.
1452
b. In order to generate funds using one of the two
1453
weighted cost factors, a matrix of services must be completed at
1454
the time of the student's initial placement into an exceptional
1455
student education program and at least once every 3 years by
1456
personnel who have received approved training. Nothing listed in
1457
the matrix shall be construed as limiting the services a school
1458
district must provide in order to ensure that exceptional
1459
students are provided a free, appropriate public education.
1460
2. For students identified as exceptional in accordance
1461
with chapter 6A-6, Florida Administrative Code, who do not have
1462
a matrix of services as specified in subparagraph 1. and for
1463
students who are gifted in grades kindergarten through 8, the
1464
funding model shall include the funds generated on the basis of
1465
full-time equivalent student membership in the Florida Education
1466
Finance Program at the same funding level per student as
1467
provided for a basic student and additional funds provided by
1468
the exceptional student education guaranteed allocation
1469
established pursuant to subsection (5) (8).
1470
(h) Small, isolated schools.—Districts that levy the
1471
maximum nonvoted discretionary millage, exclusive of millage for
1472
capital outlay purposes levied pursuant to s. 1011.71(2), may
1473
calculate full-time equivalent students for small, isolated
1474
district-operated schools by multiplying the number of
1475
unweighted full-time equivalent students times 2.75. The
1476
following schools may be considered small, isolated schools
1477
under this paragraph:
1478
1. A high school that is located at least 28 miles by the
1479
shortest route from another high school; has been serving
1480
students primarily in basic studies provided by sub-
1481
subparagraphs (c)1.b. and c. and may include subparagraph (c)4.;
1482
and has a membership of at least 28, but no more than 100,
1483
students in grades 9 through 12; or
1484
2. A district elementary school with a grade configuration
1485
of kindergarten through grade 5, but which may also include
1486
prekindergarten, grade 6, grade 7, or grade 8, that is located
1487
at least 35 miles by the shortest route from another elementary
1488
school within the district; has been serving students primarily
1489
in basic studies provided by sub-subparagraphs (c)1.a. and b.
1490
and may include subparagraph (c)4.; has a student population in
1491
which 75 percent or greater of students are eligible for free
1492
and reduced-price school lunch; and has a membership of at least
1493
28, but no more than 100, students.
1494
(4) COMPUTATION OF DISTRICT REQUIRED LOCAL EFFORT.—The
1495
Legislature shall prescribe the aggregate required local effort
1496
for all school districts collectively as an item in the General
1497
Appropriations Act for each fiscal year. The amount that each
1498
district shall provide annually toward the cost of the Florida
1499
Education Finance Program for kindergarten through grade 12
1500
programs shall be calculated as follows:
1501
(a) Estimated taxable value calculations.—
1502
1.a. Not later than 2 working days before July 19, the
1503
Department of Revenue shall certify to the Commissioner of
1504
Education its most recent estimate of the taxable value for
1505
school purposes in each school district and the total for all
1506
school districts in the state for the current calendar year
1507
based on the latest available data obtained from the local
1508
property appraisers. The value certified shall be the taxable
1509
value for school purposes for that year, and no further
1510
adjustments shall be made, except those made pursuant to
1511
paragraphs (c) and (d), or an assessment roll change required by
1512
final judicial decisions as specified in paragraph (15)(b). Not
1513
later than July 19, the Commissioner of Education shall compute
1514
a millage rate, rounded to the next highest one one-thousandth
1515
of a mill, which, when applied to 96 percent of the estimated
1516
state total taxable value for school purposes, would generate
1517
the prescribed aggregate required local effort for that year for
1518
all districts. The Commissioner of Education shall certify to
1519
each district school board the millage rate, computed as
1520
prescribed in this subparagraph, as the minimum millage rate
1521
necessary to provide the district required local effort for that
1522
year.
1523
b. The General Appropriations Act shall direct the
1524
computation of the statewide adjusted aggregate amount for
1525
required local effort for all school districts collectively from
1526
ad valorem taxes to ensure that no school district's revenue
1527
from required local effort millage will produce more than 90
1528
percent of the district's total Florida Education Finance
1529
Program calculation as calculated and adopted by the
1530
Legislature, and the adjustment of the required local effort
1531
millage rate of each district that produces more than 90 percent
1532
of its total Florida Education Finance Program entitlement to a
1533
level that will produce only 90 percent of its total Florida
1534
Education Finance Program entitlement in the July calculation.
1535
2. On the same date as the certification in sub-
1536
subparagraph 1.a., the Department of Revenue shall certify to
1537
the Commissioner of Education for each district:
1538
a. Each year for which the property appraiser has
1539
certified the taxable value pursuant to s. 193.122(2) or (3), if
1540
applicable, since the prior certification under sub-subparagraph
1541
1.a.
1542
b. For each year identified in sub-subparagraph a., the
1543
taxable value certified by the appraiser pursuant to s.
1544
193.122(2) or (3), if applicable, since the prior certification
1545
under sub-subparagraph 1.a. This is the certification that
1546
reflects all final administrative actions of the value
1547
adjustment board.
1548
(b) Equalization of required local effort.—
1549
1. The Department of Revenue shall include with its
1550
certifications provided pursuant to paragraph (a) its most
1551
recent determination of the assessment level of the prior year's
1552
assessment roll for each county and for the state as a whole.
1553
2. The Commissioner of Education shall adjust the required
1554
local effort millage of each district for the current year,
1555
computed pursuant to paragraph (a), as follows:
1556
a. The equalization factor for the prior year's assessment
1557
roll of each district shall be multiplied by 96 percent of the
1558
taxable value for school purposes shown on that roll and by the
1559
prior year's required local-effort millage, exclusive of any
1560
equalization adjustment made pursuant to this paragraph. The
1561
dollar amount so computed shall be the additional required local
1562
effort for equalization for the current year.
1563
b. Such equalization factor shall be computed as the
1564
quotient of the prior year's assessment level of the state as a
1565
whole divided by the prior year's assessment level of the
1566
county, from which quotient shall be subtracted 1.
1567
c. The dollar amount of additional required local effort
1568
for equalization for each district shall be converted to a
1569
millage rate, based on 96 percent of the current year's taxable
1570
value for that district, and added to the required local effort
1571
millage determined pursuant to paragraph (a).
1572
3. Notwithstanding the limitations imposed pursuant to s.
1573
1011.71(1), the total required local-effort millage, including
1574
additional required local effort for equalization, shall be an
1575
amount not to exceed 10 minus the maximum millage allowed as
1576
nonvoted discretionary millage, exclusive of millage authorized
1577
pursuant to s. 1011.71(2). Nothing herein shall be construed to
1578
allow a millage in excess of that authorized in s. 9, Art. VII
1579
of the State Constitution.
1580
4. For the purposes of this chapter, the term "assessment
1581
level" means the value-weighted mean assessment ratio for the
1582
county or state as a whole, as determined pursuant to s.
1583
195.096, or as subsequently adjusted. However, for those parcels
1584
studied pursuant to s. 195.096(3)(a)1. which are receiving the
1585
assessment limitation set forth in s. 193.155, and for which the
1586
assessed value is less than the just value, the department shall
1587
use the assessed value in the numerator and the denominator of
1588
such assessment ratio. In the event a court has adjudicated that
1589
the department failed to establish an accurate estimate of an
1590
assessment level of a county and recomputation resulting in an
1591
accurate estimate based upon the evidence before the court was
1592
not possible, that county shall be presumed to have an
1593
assessment level equal to that of the state as a whole.
1594
5. If, in the prior year, taxes were levied against an
1595
interim assessment roll pursuant to s. 193.1145, the assessment
1596
level and prior year's nonexempt assessed valuation used for the
1597
purposes of this paragraph shall be those of the interim
1598
assessment roll.
1599
(c) Exclusion.—
1600
1. In those instances in which:
1601
a. There is litigation either attacking the authority of
1602
the property appraiser to include certain property on the tax
1603
assessment roll as taxable property or contesting the assessed
1604
value of certain property on the tax assessment roll, and
1605
b. The assessed value of the property in contest involves
1606
more than 6 percent of the total nonexempt assessment roll, the
1607
plaintiff shall provide to the district school board of the
1608
county in which the property is located and to the Department of
1609
Education a certified copy of the petition and receipt for the
1610
good faith payment at the time they are filed with the court.
1611
2. For purposes of computing the required local effort for
1612
each district affected by such petition, the Department of
1613
Education shall exclude from the district's total nonexempt
1614
assessment roll the assessed value of the property in contest
1615
and shall add the amount of the good faith payment to the
1616
district's required local effort.
1617
(d) Recomputation.—Following final adjudication of any
1618
litigation on the basis of which an adjustment in taxable value
1619
was made pursuant to paragraph (c), the department shall
1620
recompute the required local effort for each district for each
1621
year affected by such adjustments, utilizing taxable values
1622
approved by the court, and shall adjust subsequent allocations
1623
to such districts accordingly.
1624
(e) Prior period funding adjustment millage.—
1625
1. An additional millage to be known as the Prior Period
1626
Funding Adjustment Millage shall be levied by a school district
1627
if the prior period unrealized required local effort funds are
1628
greater than zero. The Commissioner of Education shall calculate
1629
the amount of the prior period unrealized required local effort
1630
funds as specified in subparagraph 2. and the millage required
1631
to generate that amount as specified in this subparagraph. The
1632
Prior Period Funding Adjustment Millage shall be the quotient of
1633
the prior period unrealized required local effort funds divided
1634
by the current year taxable value certified to the Commissioner
1635
of Education pursuant to sub-subparagraph (a)1.a. This levy
1636
shall be in addition to the required local effort millage
1637
certified pursuant to this subsection. Such millage shall not
1638
affect the calculation of the current year's required local
1639
effort, and the funds generated by such levy shall not be
1640
included in the district's Florida Education Finance Program
1641
allocation for that fiscal year. For purposes of the millage to
1642
be included on the Notice of Proposed Taxes, the Commissioner of
1643
Education shall adjust the required local effort millage
1644
computed pursuant to paragraph (a) as adjusted by paragraph (b)
1645
for the current year for any district that levies a Prior Period
1646
Funding Adjustment Millage to include all Prior Period Funding
1647
Adjustment Millage. For the purpose of this paragraph, a Prior
1648
Period Funding Adjustment Millage shall be levied for each year
1649
certified by the Department of Revenue pursuant to sub-
1650
subparagraph (a)2.a. since the previous year certification and
1651
for which the calculation in sub-subparagraph 2.b. is greater
1652
than zero.
1653
2.a. As used in this subparagraph, the term:
1654
(I) "Prior year" means a year certified under sub-
1655
subparagraph (a)2.a.
1656
(II) "Preliminary taxable value" means:
1657
(A) If the prior year is the 2009-2010 fiscal year or
1658
later, the taxable value certified to the Commissioner of
1659
Education pursuant to sub-subparagraph (a)1.a.
1660
(B) If the prior year is the 2008-2009 fiscal year or
1661
earlier, the taxable value certified pursuant to the final
1662
calculation as specified in former paragraph (b) as that
1663
paragraph existed in the prior year.
1664
(III) "Final taxable value" means the district's taxable
1665
value as certified by the property appraiser pursuant to s.
1666
193.122(2) or (3), if applicable. This is the certification that
1667
reflects all final administrative actions of the value
1668
adjustment board.
1669
b. For purposes of this subsection and with respect to
1670
each year certified pursuant to sub-subparagraph (a)2.a., if the
1671
district's prior year preliminary taxable value is greater than
1672
the district's prior year final taxable value, the prior period
1673
unrealized required local effort funds are the difference
1674
between the district's prior year preliminary taxable value and
1675
the district's prior year final taxable value, multiplied by the
1676
prior year district required local effort millage. If the
1677
district's prior year preliminary taxable value is less than the
1678
district's prior year final taxable value, the prior period
1679
unrealized required local effort funds are zero.
1680
c. If a district's prior period unrealized required local
1681
effort funds and prior period district required local effort
1682
millage cannot be determined because such district's final
1683
taxable value has not yet been certified pursuant to s.
1684
193.122(2) or (3), the Prior Period Funding Adjustment Millage
1685
for such fiscal year shall be levied, if not previously levied,
1686
in an amount equal to 75 percent of such district's most recent
1687
unrealized required local effort for which a Prior Period
1688
Funding Adjustment Millage was determined as provided in this
1689
section. Upon certification of the final taxable value in
1690
accordance with s. 193.122(2) or (3) for a tax roll for which a
1691
75 percent Prior Period Funding Adjustment Millage was levied,
1692
the next Prior Period Funding Adjustment Millage shall be
1693
adjusted to include any shortfall or surplus in the prior period
1694
unrealized required local effort funds that would have been
1695
levied, had the district's final taxable value been certified
1696
pursuant to s. 193.122(2) or (3). If this adjustment is made for
1697
a surplus, the reduction in prior period millage may not exceed
1698
the prior period funding adjustment millage calculated pursuant
1699
to subparagraph 1. and sub-subparagraphs a. and b., or pursuant
1700
to this sub-subparagraph, whichever is applicable, and any
1701
additional reduction shall be carried forward to the subsequent
1702
fiscal year.
1703
(5) DISCRETIONARY MILLAGE COMPRESSION SUPPLEMENT.—The
1704
Legislature shall prescribe in the General Appropriations Act,
1705
pursuant to s. 1011.71(1), the rate of nonvoted current
1706
operating discretionary millage that shall be used to calculate
1707
a discretionary millage compression supplement. If the
1708
prescribed millage generates an amount of funds per unweighted
1709
full-time equivalent student for the district that is less than
1710
the state average, the district shall receive an amount per
1711
full-time equivalent student that, when added to the funds per
1712
full-time equivalent student generated by the designated levy,
1713
shall equal the state average. The discretionary millage
1714
compression supplement shall be recalculated during the fiscal
1715
year based on actual full-time equivalent student membership.
1716
(6) STATE-FUNDED DISCRETIONARY CONTRIBUTION.—The state-
1717
funded discretionary contribution is created to fund the
1718
nonvoted discretionary millage for operations pursuant to s.
1719
1011.71(1) and (3) for developmental research schools (lab
1720
schools) established in s. 1002.32, charter schools sponsored by
1721
a Florida College System institution or a state university
1722
pursuant to s. 1002.33(5), and the Florida Virtual School
1723
established in s. 1002.37.
1724
(a) To calculate the state-funded discretionary
1725
contribution for lab schools, multiply the maximum allowable
1726
nonvoted discretionary millage for operations pursuant to s.
1727
1011.71(1) and (3) by the value of 96 percent of the current
1728
year's taxable value for school purposes for the school district
1729
in which the lab school is located; divide the result by the
1730
total full-time equivalent membership of the school district;
1731
and multiply the result by the full-time equivalent membership
1732
of the lab school. The amount obtained shall be appropriated in
1733
the General Appropriations Act.
1734
(b) To calculate the state-funded discretionary
1735
contribution for a charter school sponsored by a Florida College
1736
System institution or a state university and the Florida Virtual
1737
School, multiply the maximum allowable nonvoted discretionary
1738
millage for operations pursuant to s. 1011.71(1) and (3) by the
1739
value of 96 percent of the current year's taxable value for
1740
school purposes for the state; divide the result by the total
1741
full-time equivalent membership of the state; and multiply the
1742
result by the full-time equivalent membership of the Florida
1743
Virtual School.
1744
(c) The state-funded discretionary contribution shall be
1745
recalculated during the fiscal year based on actual full-time
1746
equivalent student membership.
1747
(7)(10) FEDERALLY CONNECTED STUDENT SUPPLEMENT.—The
1748
federally connected student supplement is created to provide
1749
supplemental funding for school districts to support the
1750
education of students connected with federally owned military
1751
installations, National Aeronautics and Space Administration
1752
(NASA) real property, and Indian lands. To be eligible for this
1753
supplement, the district must be eligible for federal Impact Aid
1754
Program funds under s. 8003 of Title VIII of the Elementary and
1755
Secondary Education Act of 1965. The supplement shall be
1756
allocated annually to each eligible school district in the
1757
General Appropriations Act. The supplement shall be the sum of
1758
the student allocation and an exempt property allocation.
1759
(a) The supplement student allocation shall be calculated
1760
based on the number of students reported for federal Impact Aid
1761
Program funds, including students with disabilities, who meet
1762
one of the following criteria:
1763
1. The student has a parent who is on active duty in the
1764
uniformed services or is an accredited foreign government
1765
official and military officer. Students with disabilities shall
1766
also be reported separately for this category.
1767
2. The student resides on eligible federally owned Indian
1768
land. Students with disabilities shall also be reported
1769
separately for this category.
1770
3. The student resides with a civilian parent who lives or
1771
works on eligible federal property connected with a military
1772
installation or NASA. The number of these students shall be
1773
multiplied by a factor of 0.5.
1774
(b) The total number of federally connected students
1775
calculated under paragraph (a) shall be multiplied by a
1776
percentage of the base student allocation as provided in the
1777
General Appropriations Act. The total of the number of students
1778
with disabilities as reported separately under subparagraphs
1779
(a)1. and 2. shall be multiplied by an additional percentage of
1780
the base student allocation as provided in the General
1781
Appropriations Act. The base amount and the amount for students
1782
with disabilities shall be summed to provide the student
1783
allocation.
1784
(c) The exempt property allocation shall be equal to the
1785
tax-exempt value of federal impact aid lands reserved as
1786
military installations, real property owned by NASA, or eligible
1787
federally owned Indian lands located in the district, multiplied
1788
by the millage authorized and levied under s. 1011.71(2).
1789
(c)(d) The amount allocated for each eligible school
1790
district shall be recalculated during the year based on actual
1791
full-time equivalent student membership, as amended, from the
1792
most recent February survey and the tax-exempt valuation from
1793
the most recent assessment roll.
1794
(8)(11) QUALITY ASSURANCE GUARANTEE.—The Legislature may
1795
annually in the General Appropriations Act determine a
1796
percentage increase in funds per kindergarten through grade 12
1797
unweighted full-time equivalent student as a minimum guarantee
1798
to each school district. The guarantee shall be calculated from
1799
prior year base funding per unweighted full-time equivalent
1800
student which shall include the adjusted full-time equivalent
1801
dollars as provided in subsection (12) and (15), quality
1802
guarantee funds, and actual nonvoted discretionary local effort
1803
from taxes. From the base funding per unweighted full-time
1804
equivalent student, the increase shall be calculated for the
1805
current year. The current year funds from which the guarantee
1806
shall be determined shall include the adjusted full-time
1807
equivalent dollars as provided in subsection (12) (15) and
1808
potential nonvoted discretionary local effort from taxes. A
1809
comparison of current year funds per unweighted full-time
1810
equivalent student to prior year funds per unweighted full-time
1811
equivalent student shall be computed. For those school districts
1812
which have less than the legislatively assigned percentage
1813
increase, funds shall be provided to guarantee the assigned
1814
percentage increase in funds per unweighted full-time equivalent
1815
student. Should appropriated funds be less than the sum of this
1816
calculated amount for all districts, the commissioner shall
1817
prorate each district's allocation. This provision shall be
1818
implemented to the extent specifically funded.
1819
(12)(15) TOTAL ALLOCATION OF STATE FUNDS TO EACH
1820
DISTRICT.—The total annual state allocation to each district for
1821
current operation for the Florida Education Finance Program
1822
shall be distributed to districts pursuant to s. 1011.66 and
1823
based on the results of the full-time equivalent membership
1824
surveys established in paragraph (1)(a).
1825
(a) When the Florida Education Finance Program allocation
1826
is recalculated, if the gross state Florida Education Finance
1827
Program funds are not sufficient to pay the state requirement in
1828
full, the department shall prorate the available state funds to
1829
each district in the following manner:
1830
1. To calculate the gross state and local Florida
1831
Education Finance Program funding, add the base Florida
1832
Education Finance Program and the categorical funds, except for
1833
the categorical funding provided in subsection (16) and s.
1834
1011.685.
1835
2. To calculate the gross state Florida Education Finance
1836
Program funding, subtract the required local effort in
1837
subsection (4) from the gross and local Florida Education
1838
Finance Program funding.
1839
2.3. To determine the amount that must be prorated among
1840
all school districts, subtract the gross state Florida Education
1841
Finance Program and any prior year adjustments pursuant to
1842
paragraph (b) from the corresponding amount of state funds
1843
appropriated in the General Appropriations Act.
1844
3.4. Each school district's amount of the proration is
1845
calculated based on its proportionate share of the gross state
1846
and local Florida Education Finance Program funding.
1847
(b) The amount thus obtained shall be the net annual
1848
allocation to each school district. However, if it is determined
1849
that any school district received an under allocation or over
1850
allocation for any prior year because of an arithmetical error,
1851
assessment roll change required by final judicial decision,
1852
full-time equivalent student membership error, or any allocation
1853
error revealed in an audit report, the allocation to that
1854
district shall be appropriately adjusted. An under allocation in
1855
a prior year caused by a school district's error may not be the
1856
basis for a positive allocation adjustment for the current year.
1857
If a special program cost factor is less than the basic program
1858
cost factor, an audit adjustment may not result in the
1859
reclassification of the special program FTE to the basic program
1860
FTE. If the Department of Education audit adjustment
1861
recommendation is based upon controverted findings of fact, the
1862
Commissioner of Education is authorized to establish the amount
1863
of the adjustment based on the best interests of the state.
1864
(16) STATE-FUNDED DISCRETIONARY SUPPLEMENT.—
1865
(a) The state-funded discretionary supplement is created
1866
to fund the nonvoted discretionary millage for operations
1867
pursuant to s. 1011.71(1) and (3) for students awarded a Family
1868
Empowerment Scholarship in accordance with s. 1002.394. To
1869
calculate the state-funded discretionary supplement for
1870
inclusion in the amount of the scholarship funding:
1871
1. For fiscal year 2023-2024, multiply the maximum
1872
allowable nonvoted discretionary millage for operations pursuant
1873
to s. 1011.71(1) and (3) by the value of 96 percent of the
1874
current year's taxable value for school purposes for the school
1875
district where the student is reported for purposes of the
1876
Florida Education Finance Program as appropriated in the General
1877
Appropriations Act; divide the result by the school district's
1878
total unweighted full-time equivalent membership as appropriated
1879
in the General Appropriations Act; and multiply the result by
1880
the total unweighted full-time equivalent membership associated
1881
with the number of Family Empowerment Scholarship students
1882
included in the school district's total unweighted full-time
1883
equivalent membership. A base amount as specified in the General
1884
Appropriations Act shall be added to this amount for purposes of
1885
calculating the total amount of the supplement.
1886
2. Beginning in fiscal year 2024-2025 and thereafter,
1887
multiply the maximum allowable nonvoted discretionary millage
1888
for operations pursuant to s. 1011.71(1) and (3) by the value of
1889
96 percent of the current year's taxable value for school
1890
purposes for the school district where the student is reported
1891
for purposes of the Florida Education Finance Program as
1892
appropriated in the General Appropriations Act; divide the
1893
result by the school district's total unweighted full-time
1894
equivalent membership as appropriated in the General
1895
Appropriations Act; and multiply the result by the total
1896
unweighted full-time equivalent membership associated with the
1897
number of Family Empowerment Scholarship students. The prior
1898
year's base amount shall be adjusted based on changes in the
1899
eligible number of unweighted full-time equivalent membership
1900
associated with the number of Family Empowerment Scholarship
1901
students.
1902
(b) The state-funded discretionary supplement shall be
1903
recalculated during the fiscal year based on actual full-time
1904
equivalent student membership.
1905
(15)(19) EDUCATIONAL ENROLLMENT STABILIZATION PROGRAM.—
1906
(b) The Legislature shall annually appropriate funds in
1907
the General Appropriations Act to the Department of Education
1908
for this program in an amount necessary to maintain a projected
1909
minimum balance of $250 million at the beginning of the upcoming
1910
fiscal year. The Department of Education shall use funds as
1911
appropriated to ensure that based on each recalculation of the
1912
Florida Education Finance Program pursuant to paragraph (1)(a),
1913
a school district's funds per unweighted full-time equivalent
1914
student are not less than the greater of either the school
1915
district's funds per unweighted full-time equivalent student as
1916
appropriated in the General Appropriations Act or the school
1917
district's funds per unweighted full-time equivalent student as
1918
recalculated based upon the receipt of the certified taxable
1919
value for school purposes pursuant to s. 1011.62(4).
1920
Section 32. Subsection (2) of section 1011.69, Florida
1921
Statutes, is amended to read:
1922
1011.69 Equity in School-Level Funding Act.—
1923
(2) District school boards shall allocate to schools
1924
within the district an average of 90 percent of the funds
1925
generated by all schools and guarantee that each school receives
1926
at least 80 percent, except schools participating in the
1927
Principal Autonomy Program Initiative under s. 1011.6202 are
1928
guaranteed to receive at least 90 percent, of the funds
1929
generated by that school based upon the Florida Education
1930
Finance Program as provided in s. 1011.62 and the General
1931
Appropriations Act, including gross state and local funds and,
1932
discretionary lottery funds, and funds from the school
1933
district's current operating discretionary millage levy. Total
1934
funding for each school shall be recalculated during the year to
1935
reflect the revised calculations under the Florida Education
1936
Finance Program by the state and the actual weighted full-time
1937
equivalent students reported by the school during the full-time
1938
equivalent student survey periods designated by the Commissioner
1939
of Education. If the district school board is providing programs
1940
or services to students funded by federal funds, any eligible
1941
students enrolled in the schools in the district shall be
1942
provided federal funds.
1943
Section 33. Section 1011.71, Florida Statutes, is
1944
repealed.
1945
Section 34. Section 1011.715, Florida Statutes, is
1946
repealed.
1947
Section 35. Section 1011.72, Florida Statutes, is
1948
repealed.
1949
Section 36. Section 1011.73, Florida Statutes, is
1950
repealed.
1951
Section 37. Paragraphs (a) and (c) of subsection (2) and
1952
paragraph (a) of subsection (4) of section 1013.15, Florida
1953
Statutes, are amended to read:
1954
1013.15 Lease, rental, and lease-purchase of educational
1955
plants, ancillary plants, and auxiliary facilities and sites.—
1956
(2)(a) A district school board may rent or lease
1957
educational plants, ancillary plants, and auxiliary facilities
1958
and sites as defined in s. 1013.01. Educational plants,
1959
ancillary plants, and auxiliary facilities and sites rented or
1960
leased for 1 year or less shall be funded through the operations
1961
budget or funds derived from millage proceeds pursuant to s.
1962
1011.71(2). A lease contract for 1 year or less, when extended
1963
or renewed beyond a year, becomes a multiple-year lease.
1964
Operational funds or funds derived from millage proceeds
1965
pursuant to s. 1011.71(2) may be authorized to be expended for
1966
multiple-year leases. All leased educational plants, ancillary
1967
plants, and auxiliary facilities and sites must be inspected
1968
before occupancy by the authority having jurisdiction.
1969
1. All newly leased spaces must be inspected and brought
1970
into compliance with the Florida Building Code pursuant to
1971
chapter 553 and the life safety codes pursuant to chapter 633,
1972
before occupancy, using the board's operations budget or funds
1973
derived from millage proceeds pursuant to s. 1011.71(2).
1974
2. Plans for renovation or remodeling of leased space
1975
shall conform to the Florida Building Code and the Florida Fire
1976
Prevention Code for educational occupancies or other
1977
occupancies, as appropriate and as required in chapters 553 and
1978
633, before occupancy.
1979
3. All leased facilities must be inspected annually for
1980
firesafety deficiencies in accordance with the applicable code
1981
and have corrections made in accordance with s. 1013.12.
1982
Operational funds or funds derived from millage proceeds
1983
pursuant to s. 1011.71(2) may be used to correct deficiencies in
1984
leased space.
1985
4. When the board declares that a public emergency exists,
1986
it may take up to 30 days to bring the leased facility into
1987
compliance with the requirements of State Board of Education
1988
rules.
1989
(c)1. The term of any lease-purchase agreement, including
1990
the initial term and any subsequent renewals, shall not exceed
1991
the useful life of the educational facilities and sites for
1992
which the agreement is made, or 30 years, whichever is less.
1993
2. The initial term or any renewal term of any lease-
1994
purchase agreement shall expire on June 30 of each fiscal year,
1995
but may be automatically renewed annually, subject to a board
1996
making sufficient annual appropriations therefor. Under no
1997
circumstances shall the failure of a board to renew a lease-
1998
purchase agreement constitute a default or require payment of
1999
any penalty or in any way limit the right of a board to purchase
2000
or utilize educational plants, ancillary plants, and auxiliary
2001
facilities and sites similar in function to the educational
2002
plants, ancillary plants, and auxiliary facilities and sites
2003
that are the subject of the said lease-purchase agreement.
2004
Educational plants, ancillary plants, and auxiliary facilities
2005
and sites being acquired pursuant to a lease-purchase agreement
2006
shall be exempt from ad valorem taxation.
2007
3. No lease-purchase agreement entered into pursuant to
2008
this subsection shall constitute a debt, liability, or
2009
obligation of the state or a board or shall be a pledge of the
2010
faith and credit of the state or a board.
2011
4. Any lease-purchase agreement entered into pursuant to
2012
this subsection shall stipulate an annual rate which may consist
2013
of a principal component and an interest component, provided
2014
that the maximum interest rate of any interest component payable
2015
under any such lease-purchase agreement, or any participation or
2016
certificated portion thereof, shall be calculated in accordance
2017
with and be governed by the provisions of s. 215.84.
2018
(4)(a) A board may rent or lease existing buildings, or
2019
space within existing buildings, originally constructed or used
2020
for purposes other than education, for conversion to use as
2021
educational facilities. Such buildings rented or leased for 1
2022
year or less shall be funded through the operations budget or
2023
funds derived from millage pursuant to s. 1011.71(2). A rental
2024
agreement or lease contract for 1 year or less, when extended or
2025
renewed beyond a year, becomes a multiple-year rental or lease.
2026
Operational funds or funds derived from millage proceeds
2027
pursuant to s. 1011.71(2) may be authorized to be expended for
2028
multiple-year rentals or leases. Notwithstanding any other
2029
provisions of this section, if a building was constructed in
2030
conformance with all applicable building and life safety codes,
2031
it shall be deemed to meet the requirements for use and
2032
occupancy as an educational facility subject only to the
2033
provisions of this subsection.
2034
Section 38. Subsections (4) through (7) of section
2035
1013.62, Florida Statutes, are renumbered as subsections (3)
2036
through (6), respectively, and subsection (1) and present
2037
subsection (3) of that section are amended, to read:
2038
1013.62 Charter schools capital outlay funding.—
2039
(1) Charter school capital outlay funding shall consist of
2040
state funds when such funds are appropriated in the General
2041
Appropriations Act and revenue resulting from the discretionary
2042
millage authorized in s. 1011.71(2).
2043
(a) To be eligible to receive capital outlay funds, a
2044
charter school must:
2045
1.a. Have been in operation for 2 or more years;
2046
b. Be governed by a governing board established in the
2047
state for 2 or more years which operates both charter schools
2048
and conversion charter schools within the state;
2049
c. Be an expanded feeder chain of a charter school within
2050
the same school district that is currently receiving charter
2051
school capital outlay funds;
2052
d. Have been accredited by a regional accrediting
2053
association as defined by State Board of Education rule;
2054
e. Serve students in facilities that are provided by a
2055
business partner for a charter school-in-the-workplace pursuant
2056
to s. 1002.33(15)(b); or
2057
f. Be operated by a hope operator pursuant to s. 1002.333.
2058
2. Have an annual audit that does not reveal any of the
2059
financial emergency conditions provided in s. 218.503(1) for the
2060
most recent fiscal year for which such audit results are
2061
available.
2062
3. Have not earned two consecutive grades of "F," three
2063
consecutive grades below a "C," or two consecutive school
2064
improvement ratings of "Unsatisfactory."
2065
4. Have received final approval from its sponsor pursuant
2066
to s. 1002.33 for operation during that fiscal year.
2067
5. Serve students in facilities that are not provided by
2068
the charter school's sponsor.
2069
6. Attest in writing to the department that if the charter
2070
school is nonrenewed or terminated, any unencumbered funds and
2071
all equipment and property purchased with public funds shall
2072
revert pursuant to subsection (4) (5).
2073
(b) A charter school is not eligible to receive capital
2074
outlay funds if:
2075
1. It was created by the conversion of a public school and
2076
operates in facilities provided by the charter school's sponsor
2077
for a nominal fee, or at no charge, or if it is directly or
2078
indirectly operated by the school district;
2079
2. It is a developmental research (laboratory) school that
2080
receives state funding for capital improvement purposes pursuant
2081
to s. 1002.32(9)(d);
2082
3. A member of the governing board, or his or her family
2083
member as defined in s. 440.13(1)(b), has an interest in or is
2084
an employee of the lessor, excluding charter schools operating
2085
pursuant to s. 1002.33(15); or
2086
4. It is a Florida College System institution or state
2087
university sponsored charter school that receives state funding
2088
for capital improvement purposes pursuant to s.
2089
1002.33(17)(b)2.d.
2090
(3) If the school board levies the discretionary millage
2091
authorized in s. 1011.71(2), the department shall use the
2092
following calculation methodology to determine the amount of
2093
revenue that a school district must distribute to each eligible
2094
charter school:
2095
(a) Reduce the total discretionary millage revenue by the
2096
school district's annual debt service obligation incurred as of
2097
March 1, 2017, which has not been subsequently retired, and any
2098
amount of participation requirement pursuant to s.
2099
1013.64(2)(a)8. that is being satisfied by revenues raised by
2100
the discretionary millage.
2101
(b) Divide the school district's adjusted discretionary
2102
millage revenue by the district's total capital outlay full-time
2103
equivalent membership and the total number of full-time
2104
equivalent students of each eligible charter school to determine
2105
a capital outlay allocation per full-time equivalent student.
2106
(c) Multiply the capital outlay allocation per full-time
2107
equivalent student by the total number of full-time equivalent
2108
students of each eligible charter school to determine the
2109
capital outlay allocation for each charter school.
2110
(d) If applicable, reduce the capital outlay allocation
2111
identified in paragraph (c) by the total amount of state funds
2112
allocated to each eligible charter school in subsection (2) to
2113
determine the maximum calculated capital outlay allocation. The
2114
amount of funds a school district must distribute to charter
2115
schools shall be as follows:
2116
1. For fiscal year 2023-2024, the amount is 20 percent of
2117
the amount calculated under this paragraph.
2118
2. For fiscal year 2024-2025, the amount is 40 percent of
2119
the amount calculated under this paragraph.
2120
3. For fiscal year 2025-2026, the amount is 60 percent of
2121
the amount calculated under this paragraph.
2122
4. For fiscal year 2026-2027, the amount is 80 percent of
2123
the amount calculated under this paragraph.
2124
5. For fiscal year 2027-2028, and each fiscal year
2125
thereafter, the amount is 100 percent of the amount calculated
2126
under this paragraph.
2127
(e) School districts shall distribute capital outlay funds
2128
to eligible charter schools no later than February 1 of each
2129
year, as required by this subsection, based on the amount of
2130
funds received by the district school board. School districts
2131
shall distribute any remaining capital outlay funds, as required
2132
by this subsection, upon the receipt of such funds until the
2133
total amount calculated pursuant to this subsection is
2134
distributed.
2136
By October 1 of each year, each school district shall certify to
2137
the department the amount of debt service and participation
2138
requirement that complies with the requirement of paragraph (a)
2139
and can be reduced from the total discretionary millage revenue.
2140
The Auditor General shall verify compliance with the
2141
requirements of paragraph (a) and s. 1011.71(2)(e) during
2142
scheduled operational audits of school districts.
2143
Section 39. Subsections (2) and (3) of section 1013.736,
2144
Florida Statutes, is amended to read:
2145
1013.736 District Effort Recognition Program.—
2146
(2) ELIGIBILITY.—Annually, the Department of Education
2147
shall determine each district's compliance with the provisions
2148
of s. 1003.03 and determine the district's eligibility to
2149
receive a district effort recognition grant for local school
2150
facilities projects pursuant to this section. Districts shall be
2151
eligible for a district effort recognition grant based upon
2152
participation in any of the following:
2153
(a) The district levies a half-cent school capital outlay
2154
surtax authorized in s. 212.055(6).
2155
(b) The district participates in the levy of the local
2156
government infrastructure sales surtax authorized in s.
2157
212.055(2).
2158
(c) The district levies voted millage for capital outlay
2159
purposes as authorized in s. 9, Art. VII of the State
2160
Constitution.
2161
(3) DISTRICT EFFORT RECOGNITION PROGRAM.—The department
2162
shall annually calculate a district effort amount for each
2163
district by September 1 after each fiscal year. The total amount
2164
of revenue for the prior year from each revenue levied as
2165
described in subsection (2) shall be divided by the number of
2166
months for which revenue was received and multiplied by the
2167
number of authorized months remaining in each voter referendum.
2168
The amount so determined for each revenue levied shall be
2169
totaled. The Department of Revenue shall report the amount of
2170
voter-approved revenue described in paragraphs (2)(a) and (b).
2171
The district shall report the amount of revenue described in
2172
paragraph (2)(b) identified for district fixed capital outlay in
2173
the prior fiscal year. To determine the amount of revenue levied
2174
pursuant to paragraph (2)(c), the district shall annually report
2175
to the Department of Education the outstanding debt service by
2176
bond series and date of maturity. The total of annual debt
2177
service to maturity remaining as of July 1 of each year shall be
2178
added to the other revenues levied pursuant to paragraphs (2)(a)
2179
and (b) in determining the total district effort amount. Only
2180
the amount of voter-approved revenue described in paragraph
2181
(2)(b) which has been identified for district fixed capital
2182
outlay from the prior fiscal year shall be used in the
2183
calculation.
2184
Section 40. Section 1011.19, Florida Statutes, is amended
2185
to read:
2186
1011.19 Sources of district school fund.—The district
2187
school fund shall consist of funds derived from the district
2188
school tax levy; state appropriations; appropriations by county
2189
commissioners; local, state, and federal school food service
2190
funds; any and all other sources for school purposes; national
2191
forest trust funds and other federal sources; and gifts and
2192
other sources.
2193
Section 41. Paragraph (a) of subsection (1) of section
2194
192.0105, Florida Statutes, is amended to read:
2195
192.0105 Taxpayer rights.—There is created a Florida
2196
Taxpayer's Bill of Rights for property taxes and assessments to
2197
guarantee that the rights, privacy, and property of the
2198
taxpayers of this state are adequately safeguarded and protected
2199
during tax levy, assessment, collection, and enforcement
2200
processes administered under the revenue laws of this state. The
2201
Taxpayer's Bill of Rights compiles, in one document, brief but
2202
comprehensive statements that summarize the rights and
2203
obligations of the property appraisers, tax collectors, clerks
2204
of the court, local governing boards, the Department of Revenue,
2205
and taxpayers. Additional rights afforded to payors of taxes and
2206
assessments imposed under the revenue laws of this state are
2207
provided in s. 213.015. The rights afforded taxpayers to assure
2208
that their privacy and property are safeguarded and protected
2209
during tax levy, assessment, and collection are available only
2210
insofar as they are implemented in other parts of the Florida
2211
Statutes or rules of the Department of Revenue. The rights so
2212
guaranteed to state taxpayers in the Florida Statutes and the
2213
departmental rules include:
2214
(1) THE RIGHT TO KNOW.—
2215
(a) The right to be sent a notice of proposed property
2216
taxes and proposed or adopted non-ad valorem assessments (see
2217
ss. 194.011(1), 200.065(2)(b) and (d) and (12)(a) (13)(a), and
2218
200.069). The notice must also inform the taxpayer that the
2219
final tax bill may contain additional non-ad valorem assessments
2220
(see s. 200.069(9)).
2222
Notwithstanding the right to information contained in this
2223
subsection, under s. 197.122 property owners are held to know
2224
that property taxes are due and payable annually and are charged
2225
with a duty to ascertain the amount of current and delinquent
2226
taxes and obtain the necessary information from the applicable
2227
governmental officials.
2228
Section 42. Subsection (5) of section 193.1142, Florida
2229
Statutes, is amended to read:
2230
193.1142 Approval of assessment rolls.—
2231
(5) Whenever an assessment roll submitted to the
2232
department is returned to the property appraiser for additional
2233
evaluation, a review notice shall be issued for the express
2234
purpose of the adjustment provided in s. 200.065(10) s.
2235
200.065(11).
2236
Section 43. Subsection (3) of section 197.363, Florida
2237
Statutes, is amended to read:
2238
197.363 Special assessments and service charges; optional
2239
method of collection.—
2240
(3) When collected by using the method provided for ad
2241
valorem taxes, special assessments shall be subject to all
2242
collection provisions of this chapter, including provisions
2243
relating to discount for early payment, prepayment by
2244
installment method, penalty for delinquent payment, and issuance
2245
of tax certificates and tax deeds for nonpayment, and shall also
2246
be subject to the provisions of s. 192.091(2)(b) s.
2247
192.091(2)(b)2.
2248
Section 44. Paragraph (c) of subsection (8) of section
2249
197.3632, Florida Statutes, is amended to read:
2250
197.3632 Uniform method for the levy, collection, and
2251
enforcement of non-ad valorem assessments.—
2252
(8)
2253
(c) Non-ad valorem assessments shall also be subject to
2254
the provisions of s. 192.091(2) s. 192.091(2)(b), or the tax
2255
collector at his or her option shall be compensated for the
2256
collection of non-ad valorem assessments based on the actual
2257
cost of collection, whichever is greater. However, a municipal
2258
or county government shall only compensate the tax collector for
2259
the actual cost of collecting non-ad valorem assessments.
2260
Section 45. Paragraph (d) of subsection (2) and paragraph
2261
(c) of subsection (6) of section 212.055, Florida Statutes, are
2262
amended to read:
2263
212.055 Discretionary sales surtaxes; legislative intent;
2264
authorization and use of proceeds.—It is the legislative intent
2265
that any authorization for imposition of a discretionary sales
2266
surtax shall be published in the Florida Statutes as a
2267
subsection of this section, irrespective of the duration of the
2268
levy. Each enactment shall specify the types of counties
2269
authorized to levy; the rate or rates which may be imposed; the
2270
maximum length of time the surtax may be imposed, if any; the
2271
procedure which must be followed to secure voter approval, if
2272
required; the purpose for which the proceeds may be expended;
2273
and such other requirements as the Legislature may provide.
2274
Taxable transactions and administrative procedures shall be as
2275
provided in s. 212.054.
2276
(2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
2277
(d) The proceeds of the surtax authorized by this
2278
subsection and any accrued interest shall be expended by the
2279
school district, within the county and municipalities within the
2280
county, or, in the case of a negotiated joint county agreement,
2281
within another county, to finance, plan, and construct
2282
infrastructure; to acquire any interest in land for public
2283
recreation, conservation, or protection of natural resources or
2284
to prevent or satisfy private property rights claims resulting
2285
from limitations imposed by the designation of an area of
2286
critical state concern; to provide loans, grants, or rebates to
2287
residential or commercial property owners who make energy
2288
efficiency improvements to their residential or commercial
2289
property, if a local government ordinance authorizing such use
2290
is approved by referendum; or to finance the closure of county-
2291
owned or municipally owned solid waste landfills that have been
2292
closed or are required to be closed by order of the Department
2293
of Environmental Protection. Any use of the proceeds or interest
2294
for purposes of landfill closure before July 1, 1993, is
2295
ratified. The proceeds and any interest may not be used for the
2296
operational expenses of infrastructure, except that a county
2297
that has a population of fewer than 75,000 and that is required
2298
to close a landfill may use the proceeds or interest for long-
2299
term maintenance costs associated with landfill closure.
2300
Counties, as defined in s. 125.011, and charter counties may, in
2301
addition, use the proceeds or interest to retire or service
2302
indebtedness incurred for bonds issued before July 1, 1987, for
2303
infrastructure purposes, and for bonds subsequently issued to
2304
refund such bonds. Any use of the proceeds or interest for
2305
purposes of retiring or servicing indebtedness incurred for
2306
refunding bonds before July 1, 1999, is ratified.
2307
1. For the purposes of this paragraph, the term
2308
"infrastructure" means:
2309
a. Any fixed capital expenditure or fixed capital outlay
2310
associated with the construction, reconstruction, or improvement
2311
of public facilities that have a life expectancy of 5 or more
2312
years, any related land acquisition, land improvement, design,
2313
and engineering costs, and all other professional and related
2314
costs required to bring the public facilities into service. For
2315
purposes of this sub-subparagraph, the term "public facilities"
2316
means facilities as defined in s. 163.3164(41), s. 163.3221(13),
2317
or s. 189.012(5), and includes facilities that are necessary to
2318
carry out governmental purposes, including, but not limited to,
2319
fire stations, general governmental office buildings, and animal
2320
shelters, regardless of whether the facilities are owned by the
2321
local taxing authority or another governmental entity.
2322
b. A fire department vehicle, an emergency medical service
2323
vehicle, a sheriff's office vehicle, a police department
2324
vehicle, or any other vehicle, and the equipment necessary to
2325
outfit the vehicle for its official use or equipment that has a
2326
life expectancy of at least 5 years.
2327
c. Any expenditure for the construction, lease, or
2328
maintenance of, or provision of utilities or security for,
2329
facilities, as defined in s. 29.008.
2330
d. Any fixed capital expenditure or fixed capital outlay
2331
associated with the improvement of private facilities that have
2332
a life expectancy of 5 or more years and that the owner agrees
2333
to make available for use on a temporary basis as needed by a
2334
local government as a public emergency shelter or a staging area
2335
for emergency response equipment during an emergency officially
2336
declared by the state or by the local government under s.
2337
252.38. Such improvements are limited to those necessary to
2338
comply with current standards for public emergency evacuation
2339
shelters. The owner must enter into a written contract with the
2340
local government providing the improvement funding to make the
2341
private facility available to the public for purposes of
2342
emergency shelter at no cost to the local government for a
2343
minimum of 10 years after completion of the improvement, with
2344
the provision that the obligation will transfer to any
2345
subsequent owner until the end of the minimum period.
2346
e. Any land acquisition expenditure for a residential
2347
housing project in which at least 30 percent of the units are
2348
affordable to individuals or families whose total annual
2349
household income does not exceed 120 percent of the area median
2350
income adjusted for household size, if the land is owned by a
2351
local government or by a special district that enters into a
2352
written agreement with the local government to provide such
2353
housing. The local government or special district may enter into
2354
a ground lease with a public or private person or entity for
2355
nominal or other consideration for the construction of the
2356
residential housing project on land acquired pursuant to this
2357
sub-subparagraph.
2358
f. Instructional technology used solely in a school
2359
district's classrooms. As used in this sub-subparagraph, the
2360
term "instructional technology" means an interactive device that
2361
assists a teacher in instructing a class or a group of students
2362
and includes the necessary hardware and software to operate the
2363
interactive device. The term also includes support systems in
2364
which an interactive device may mount and is not required to be
2365
affixed to the facilities.
2366
2. For the purposes of this paragraph, the term "energy
2367
efficiency improvement" means any energy conservation and
2368
efficiency improvement that reduces consumption through
2369
conservation or a more efficient use of electricity, natural
2370
gas, propane, or other forms of energy on the property,
2371
including, but not limited to, air sealing; installation of
2372
insulation; installation of energy-efficient heating, cooling,
2373
or ventilation systems; installation of solar panels; building
2374
modifications to increase the use of daylight or shade;
2375
replacement of windows; installation of energy controls or
2376
energy recovery systems; installation of electric vehicle
2377
charging equipment; installation of systems for natural gas fuel
2378
as defined in s. 206.9951; and installation of efficient
2379
lighting equipment.
2380
3. Notwithstanding any other provision of this subsection,
2381
a local government infrastructure surtax imposed or extended
2382
after July 1, 1998, may allocate up to 15 percent of the surtax
2383
proceeds for deposit into a trust fund within the county's
2384
accounts created for the purpose of funding economic development
2385
projects having a general public purpose of improving local
2386
economies, including the funding of operational costs and
2387
incentives related to economic development. The ballot statement
2388
must indicate the intention to make an allocation under the
2389
authority of this subparagraph.
2390
4. Surtax revenues that are shared with eligible charter
2391
schools pursuant to paragraph (c) shall be allocated among such
2392
schools based on each school's proportionate share of total
2393
school district capital outlay full-time equivalent enrollment
2394
as adopted by the education estimating conference established in
2395
s. 216.136. Surtax revenues must be expended by the charter
2396
school in a manner consistent with the allowable uses provided
2397
in s. 1013.62(3) s. 1013.62(4). All revenues and expenditures
2398
shall be accounted for in a charter school's monthly or
2399
quarterly financial statement pursuant to s. 1002.33(9). If a
2400
school's charter is not renewed or is terminated and the school
2401
is dissolved under the provisions of law under which the school
2402
was organized, any unencumbered funds received under this
2403
paragraph shall revert to the sponsor.
2404
(6) SCHOOL CAPITAL OUTLAY SURTAX.—
2405
(c) The resolution providing for the imposition of the
2406
surtax must set forth a plan for use of the surtax proceeds for
2407
fixed capital expenditures or fixed capital costs associated
2408
with the construction, reconstruction, or improvement of school
2409
facilities and campuses which have a useful life expectancy of 5
2410
or more years, and any land acquisition, land improvement,
2411
design, and engineering costs related thereto, or any purchase,
2412
lease-purchase, lease, or maintenance of school buses, as
2413
defined in s. 1006.25, which have a life expectancy of 5 years
2414
or more. Additionally, the plan shall include the costs of
2415
retrofitting and providing for technology implementation,
2416
including hardware and software, for the various sites within
2417
the school district. Surtax revenues may be used to service bond
2418
indebtedness to finance projects authorized by this subsection,
2419
and any interest accrued thereto may be held in trust to finance
2420
such projects. Neither the proceeds of the surtax nor any
2421
interest accrued thereto shall be used for operational expenses.
2422
Surtax revenues shared with charter schools shall be shared
2423
based on their proportionate share of total school district
2424
capital outlay full-time equivalent enrollment as adopted by the
2425
education estimating conference established in s. 216.136 and
2426
expended by the charter school in a manner consistent with the
2427
allowable uses set forth in s. 1013.62(3) s. 1013.62(4). All
2428
revenues and expenditures shall be accounted for in a charter
2429
school's monthly or quarterly financial statement pursuant to s.
2430
1002.33(9). The eligibility of a charter school to receive funds
2431
under this subsection shall be determined in accordance with s.
2432
1013.62(1). If a school's charter is not renewed or is
2433
terminated and the school is dissolved under the provisions of
2434
law under which the school was organized, any unencumbered funds
2435
received under this subsection shall revert to the sponsor.
2436
Section 46. Subsection (3) of section 218.63, Florida
2437
Statutes, is amended to read:
2438
218.63 Participation requirements.—
2439
(3) A county or municipality may not participate in the
2440
distribution of local government half-cent sales tax revenues
2441
during the 12 months following a determination of noncompliance
2442
by the Department of Revenue as provided in s. 200.065(12)(e) s.
2443
200.065(13)(e).
2444
Section 47. Paragraphs (c) and (d) of subsection (3) of
2445
section 373.536, Florida Statutes, are amended to read:
2446
373.536 District budget and hearing thereon.—
2447
(3) BUDGET HEARINGS AND WORKSHOPS; NOTICE.—
2448
(c) The tentative budget shall be adopted in accordance
2449
with the provisions of s. 200.065; however, if the mailing of
2450
the notice of proposed property taxes is delayed beyond
2451
September 3 in any county in which the district lies, the
2452
district shall advertise its intention to adopt a tentative
2453
budget and millage rate, pursuant to s. 200.065(3)(d) s.
2454
200.065(3)(g), in a newspaper of general paid circulation in
2455
that county.
2456
(d) As provided in s. 200.065(2)(d), the board shall
2457
publish one or more notices of its intention to adopt a final
2458
budget for the district for the ensuing fiscal year. The notice
2459
shall appear adjacent to an advertisement that sets forth the
2460
tentative budget in a format meeting the budget summary
2461
requirements of s. 129.03(3)(b). The district shall not include
2462
expenditures of federal special revenues and state special
2463
revenues when preparing the statement required by s.
2464
200.065(3)(j) s. 200.065(3)(l). The notice and advertisement
2465
shall be published in one or more newspapers having a combined
2466
general paid circulation in each county in which the district
2467
lies. Districts may include explanatory phrases and examples in
2468
budget advertisements published under s. 200.065 to clarify or
2469
illustrate the effect that the district budget may have on ad
2470
valorem taxes.
2471
Section 48. Subsection (6) of section 402.22, Florida
2472
Statutes, is amended to read:
2473
402.22 Education program for students who reside in
2474
residential care facilities operated by the Department of
2475
Children and Families or the Agency for Persons with
2476
Disabilities.—
2477
(6) Notwithstanding the provisions of s. 1001.42(4)(m),
2478
the educational program at the Marianna Sunland Center in
2479
Jackson County shall be operated by the Department of Education,
2480
either directly or through grants or contractual agreements with
2481
other public educational agencies. The annual state allocation
2482
to any such agency shall be computed pursuant to s. 101.62(1),
2483
(2), and (14) s. 1011.62(1), (2), and (18) and allocated in the
2484
amount that would have been provided the local school district
2485
in which the residential facility is located.
2486
Section 49. Paragraph (f) of subsection (3) of section
2487
1002.37, Florida Statutes, is amended to read:
2488
1002.37 The Florida Virtual School.—
2489
(3) Funding for the Florida Virtual School shall be
2490
provided as follows:
2491
(f) The Florida Virtual School shall receive state funds
2492
for operating purposes as provided in the General Appropriations
2493
Act. The calculation to determine the amount of state funds
2494
includes: the sum of the basic amount for current operations
2495
established in s. 1011.62(1)(n), the discretionary millage
2496
compression supplement established in s. 1011.62(5), the state-
2497
funded discretionary contribution established in s. 1011.62(6),
2498
a per-full-time equivalent share of the exceptional student
2499
education guaranteed allocation established in s. 1011.62(5) s.
2500
1011.62(8), and the mental health assistance allocation
2501
established in s. 1011.62(10) s. 1011.62(13).
2502
Section 50. Paragraphs (a) and (b) of subsection (12) of
2503
section 1002.394, Florida Statutes, are amended to read:
2504
1002.394 The Family Empowerment Scholarship Program.—
2505
(12) SCHOLARSHIP FUNDING AND PAYMENT.—
2506
(a)1. The calculated scholarship amount for a
2507
participating student determined eligible pursuant to paragraph
2508
(3)(a) shall be based upon the grade level and school district
2509
in which the student was assigned as 100 percent of the funds
2510
per unweighted full-time equivalent in the Florida Education
2511
Finance Program for a student in the basic program established
2512
pursuant to s. 1011.62(1)(c)1., plus a per-full-time equivalent
2513
share of funds for the categorical programs established in s.
2514
1011.62(4)(a) s. 1011.62(5), (7)(a), and (16), as funded in the
2515
General Appropriations Act.
2516
2.a. For renewing scholarship students, the organization
2517
must verify the student's continued eligibility to participate
2518
in the scholarship program at least 30 days before each payment.
2519
Upon receiving the verified list of eligible scholarship
2520
students, the department shall release, from state funds only,
2521
the amount calculated pursuant to subparagraph 1. to the
2522
organization for deposit into the student's account in quarterly
2523
payments no later than August 1, November 1, February 1, and
2524
April 1 of each school year in which the scholarship is in
2525
force.
2526
b. For new scholarship students, the organization must
2527
verify the student's eligibility to participate in the
2528
scholarship program at least 30 days before each payment. Upon
2529
receiving the verified list of eligible scholarship students,
2530
the department shall release, from state funds only, the amount
2531
calculated pursuant to subparagraph 1. to the organization for
2532
deposit into the student's account in quarterly payments no
2533
later than September 1, November 1, February 1, and April 1 of
2534
each school year in which the scholarship is in force. For a
2535
student exiting a Department of Juvenile Justice commitment
2536
program who chooses to participate in the scholarship program,
2537
the amount calculated pursuant to subparagraph 1. must be
2538
transferred from the school district in which the student last
2539
attended a public school before commitment to the Department of
2540
Juvenile Justice.
2541
c. The department is authorized to release the state funds
2542
contingent upon verification that the organization will comply
2543
with s. 1002.395(6)(l) based upon the organization's submitted
2544
verified list of eligible scholarship students pursuant to s.
2545
1002.395.
2546
3. The initial payment shall be made after the
2547
organization's verification of admission acceptance, and
2548
subsequent payments shall be made upon verification of continued
2549
enrollment and attendance at the participating private school.
2550
Payments for tuition and fees for full-time enrollment shall be
2551
made within 7 business days after approval by the parent
2552
pursuant to paragraph (10)(a) and the private school pursuant to
2553
paragraph (9)(b). Payment must be by funds transfer or any other
2554
means of payment that the department deems to be commercially
2555
viable or cost-effective. An organization shall ensure that the
2556
parent has approved a funds transfer before any scholarship
2557
funds are deposited.
2558
4. An organization may not transfer any funds to an
2559
account of a student determined eligible pursuant to paragraph
2560
(3)(a) which has a balance in excess of $24,000.
2561
(b)1. For the 2024-2025 school year, the maximum number of
2562
scholarships funded under paragraph (3)(b) shall be 72,615.
2563
Beginning in the 2025-2026 school year, the maximum number of
2564
scholarships funded under paragraph (3)(b) shall annually
2565
increase by 5 percent of the state's total exceptional student
2566
education full-time equivalent student membership, not including
2567
gifted students. The maximum number of scholarships funded shall
2568
increase by 1 percent of the state's total exceptional student
2569
education full-time equivalent student membership, not including
2570
gifted students, in the school year following any school year in
2571
which the number of scholarships funded exceeds 95 percent of
2572
the number of available scholarships for that school year. An
2573
eligible student who meets any of the following requirements
2574
shall be excluded from the maximum number of students if the
2575
student:
2576
a. Received specialized instructional services under the
2577
Voluntary Prekindergarten Education Program pursuant to s.
2578
1002.66 during the previous school year and the student has a
2579
current IEP developed by the district school board in accordance
2580
with rules of the State Board of Education;
2581
b. Is a dependent child of a law enforcement officer or a
2582
member of the United States Armed Forces, a foster child, or an
2583
adopted child; or
2584
c. Spent the prior school year in attendance at a Florida
2585
public school or the Florida School for the Deaf and the Blind.
2586
For purposes of this subparagraph, the term "prior school year
2587
in attendance" means that the student was enrolled and reported
2588
by:
2589
(I) A school district for funding during either the
2590
preceding October or February full-time equivalent student
2591
membership surveys in kindergarten through grade 12, which
2592
includes time spent in a Department of Juvenile Justice
2593
commitment program if funded under the Florida Education Finance
2594
Program;
2595
(II) The Florida School for the Deaf and the Blind during
2596
the preceding October or February full-time equivalent student
2597
membership surveys in kindergarten through grade 12;
2598
(III) A school district for funding during the preceding
2599
October or February full-time equivalent student membership
2600
surveys, was at least 4 years of age when enrolled and reported,
2601
and was eligible for services under s. 1003.21(1)(e); or
2602
(IV) Received a John M. McKay Scholarship for Students
2603
with Disabilities in the 2021-2022 school year.
2604
2. For a student who has a Level I to Level III matrix of
2605
services or a diagnosis by a physician or psychologist, the
2606
calculated scholarship amount for a student participating in the
2607
program must be based upon the grade level and school district
2608
in which the student would have been enrolled as the total funds
2609
per unweighted full-time equivalent in the Florida Education
2610
Finance Program for a student in the basic exceptional student
2611
education program pursuant to s. 1011.62(1)(c) and (d), plus a
2612
per full-time equivalent share of funds for the categorical
2613
programs established in s. 1011.62(4)(a) and (5) s. 1011.62(5),
2614
(7)(a), (8), and (16), as funded in the General Appropriations
2615
Act. For the categorical program established in s. 1011.62(5) s.
2616
1011.62(8), the funds must be allocated based on the school
2617
district's average exceptional student education guaranteed
2618
allocation funds per exceptional student education full-time
2619
equivalent student.
2620
3. For a student with a Level IV or Level V matrix of
2621
services, the calculated scholarship amount must be based upon
2622
the school district to which the student would have been
2623
assigned as the total funds per full-time equivalent for the
2624
Level IV or Level V exceptional student education program
2625
pursuant to s. 1011.62(1)(c)2.a. or b., plus a per-full time
2626
equivalent share of funds for the categorical programs
2627
established in s. 1011.62(4)(a) s. 1011.62(5), (7)(a), and (16),
2628
as funded in the General Appropriations Act.
2629
4. For a student who received a Gardiner Scholarship
2630
pursuant to former s. 1002.385 in the 2020-2021 school year, the
2631
amount shall be the greater of the amount calculated pursuant to
2632
subparagraph 2. or the amount the student received for the 2020-
2633
2021 school year.
2634
5. For a student who received a John M. McKay Scholarship
2635
pursuant to former s. 1002.39 in the 2020-2021 school year, the
2636
amount shall be the greater of the amount calculated pursuant to
2637
subparagraph 2. or the amount the student received for the 2020-
2638
2021 school year.
2639
6. The organization must verify the student's eligibility
2640
to participate in the scholarship program at least 30 days
2641
before each payment.
2642
7.a. For renewing scholarship students, upon receiving the
2643
verified list of eligible scholarship students, the department
2644
shall release, from state funds only, the amount calculated
2645
pursuant to subparagraph 1. to the organization for deposit into
2646
the student's account in quarterly payments no later than August
2647
1, November 1, February 1, and April 1 of each school year in
2648
which the scholarship is in force.
2649
b. For new scholarship students, upon receiving the
2650
verified list of eligible scholarship students, the department
2651
shall release, from state funds only, the amount calculated
2652
pursuant to subparagraph 1. to the organization for deposit into
2653
the student's account in quarterly payments no later than
2654
September 1, November 1, February 1, and April 1 of each school
2655
year in which the scholarship is in force.
2656
8. If a scholarship student is attending an eligible
2657
private school full time, the initial payment shall be made
2658
after the organization's verification of admission acceptance,
2659
and subsequent payments shall be made upon verification of
2660
continued enrollment and attendance at the eligible private
2661
school. Payments for tuition and fees for full-time enrollment
2662
shall be made within 7 business days after approval by the
2663
parent pursuant to paragraph (10)(b) and the private school
2664
pursuant to paragraph (9)(b).
2665
9. Accrued interest in the student's account is in
2666
addition to, and not part of, the awarded funds. Program funds
2667
include both the awarded funds and accrued interest.
2668
10. The organization may develop a system for payment of
2669
benefits by funds transfer, including, but not limited to, debit
2670
cards, electronic payment cards, or any other means of payment
2671
which the department deems to be commercially viable or cost-
2672
effective. A student's scholarship award may not be reduced for
2673
debit card or electronic payment fees. Commodities or services
2674
related to the development of such a system must be procured by
2675
competitive solicitation unless they are purchased from a state
2676
term contract pursuant to s. 287.056.
2677
11. An organization may not transfer any funds to an
2678
account of a student determined to be eligible pursuant to
2679
paragraph (3)(b) which has a balance in excess of $50,000.
2680
12. Moneys received pursuant to this section do not
2681
constitute taxable income to the qualified student or the parent
2682
of the qualified student.
2683
Section 51. Paragraph (b) of subsection (6) of section
2684
1002.45, Florida Statutes, is amended to read:
2685
1002.45 Virtual instruction programs.—
2686
(6) VIRTUAL INSTRUCTION PROGRAM AND VIRTUAL CHARTER SCHOOL
2687
FUNDING.—
2688
(b) Students enrolled in a virtual instruction program
2689
shall be funded in the Florida Education Finance Program as
2690
provided in the General Appropriations Act. The calculation to
2691
determine the amount of funds for each student through the
2692
Florida Education Finance Program shall include the sum of the
2693
basic amount for current operations established in s.
2694
1011.62(1)(n) and all categorical programs except for the
2695
categorical programs established in ss. 1011.62(4) and (9),
2696
1011.68, and 1011.685 ss. 1011.62(7), (12), and (16), 1011.68,
2697
and 1011.685. Students residing outside of the school district
2698
reporting the full-time equivalent virtual student shall be
2699
funded from state funds only.
2700
Section 52. Subsections (2) through (5) of section
2701
1003.4203, Florida Statutes, are amended to read:
2702
1003.4203 Digital materials, CAPE Digital Tool
2703
certificates, CAPE industry certifications, and technical
2704
assistance.—
2705
(2) CAPE DIGITAL TOOL CERTIFICATES.—The department shall
2706
identify, in the CAPE Industry Certification Funding List under
2707
ss. 1003.492 and 1008.44, CAPE Digital Tool certificates that
2708
indicate a student's digital skills. The department shall notify
2709
each school district when the certificates are available. The
2710
certificates shall be made available to all public elementary
2711
grades students. Targeted skills to be mastered for the
2712
certificate include digital skills that are necessary to the
2713
student's academic work and skills the student may need in
2714
future employment. CAPE Digital Tool certificates earned by
2715
students are eligible for additional funding pursuant to s.
2716
1011.62(13) s. 1011.62(17).
2717
(3) BASIC CAPE INDUSTRY CERTIFICATIONS.—
2718
(a) CAPE industry certifications, issued to middle school
2719
and high school students, which do not articulate for college
2720
credit, are eligible for additional funding pursuant to s.
2721
1011.62(13) s. 1011.62(17). Each approved industry certification
2722
must be specifically identified in the CAPE Industry
2723
Certification Funding List as a CAPE Basic Non-articulated
2724
industry certification.
2725
(b) CAPE industry certifications, issued to high school
2726
students, which articulate for college credit, are eligible for
2727
additional funding pursuant to s. 1011.62(13) s. 1011.62(17).
2728
Each approved industry certification must be specifically
2729
identified in the CAPE Industry Certification Funding List as a
2730
CAPE Basic Articulated industry certification.
2731
(4) CAPE ACCELERATION.—Industry certifications that
2732
articulate for 15 or more college credit hours and, if
2733
successfully completed, are eligible for additional funding
2734
pursuant to s. 1011.62(13) s. 1011.62(17). Each approved
2735
industry certification must be specifically identified in the
2736
CAPE Industry Certification Funding List as a CAPE Acceleration
2737
industry certification.
2738
(5) CAPE PATHWAYS.—Industry certifications issued to high
2739
school students who complete at least three courses and an
2740
industry certification in a single career and technical
2741
education program or program of study and who exit with a
2742
standard high school diploma are eligible for additional funding
2743
pursuant to s. 1011.62(13) s. 1011.62(17). Each approved
2744
industry certification must be specifically identified in the
2745
CAPE Industry Certification Funding List as a CAPE Pathways
2746
industry certification.
2747
Section 53. Subsection (3) of section 1003.4935, Florida
2748
Statutes, is amended to read:
2749
1003.4935 Middle grades career and professional academy
2750
courses and career-themed courses.—
2751
(3) CAPE industry certifications offered in the middle
2752
grades that are included on the CAPE Industry Certification
2753
Funding List, if earned by students, are eligible for additional
2754
funding pursuant to s. 1011.62(13) s. 1011.62(17). Section 54. Section 1006.12, Florida Statutes, is amended
2756
to read:
2757
1006.12 Safe-school officers at each public school.—For
2758
the protection and safety of school personnel, property,
2759
students, and visitors, each district school board and school
2760
district superintendent shall partner with law enforcement
2761
agencies or security agencies to establish or assign one or more
2762
safe-school officers at each school facility within the
2763
district, including charter schools. A district school board
2764
must collaborate with charter school governing boards to
2765
facilitate charter school access to all safe-school officer
2766
options available under this section. The school district may
2767
implement any combination of the options in subsections (1)-(4)
2768
to best meet the needs of the school district and charter
2769
schools.
2770
(1) SCHOOL RESOURCE OFFICER.—A school district may
2771
establish school resource officer programs through a cooperative
2772
agreement with law enforcement agencies.
2773
(a) School resource officers shall undergo criminal
2774
background checks, drug testing, and a psychological evaluation
2775
and be certified law enforcement officers, as defined in s.
2776
943.10(1), who are employed by a law enforcement agency as
2777
defined in s. 943.10(4). The powers and duties of a law
2778
enforcement officer shall continue throughout the employee's
2779
tenure as a school resource officer.
2780
(b) School resource officers shall abide by district
2781
school board policies and shall consult with and coordinate
2782
activities through the school principal, but shall be
2783
responsible to the law enforcement agency in all matters
2784
relating to employment, subject to agreements between a district
2785
school board and a law enforcement agency. The agreements shall
2786
identify the entity responsible for maintaining records relating
2787
to training. Activities conducted by the school resource officer
2788
which are part of the regular instructional program of the
2789
school shall be under the direction of the school principal.
2790
(2) SCHOOL SAFETY OFFICER.—A school district may
2791
commission one or more school safety officers for the protection
2792
and safety of school personnel, property, and students within
2793
the school district. The district school superintendent may
2794
recommend, and the district school board may appoint, one or
2795
more school safety officers.
2796
(a) School safety officers shall undergo criminal
2797
background checks, drug testing, and a psychological evaluation
2798
and be law enforcement officers, as defined in s. 943.10(1),
2799
certified under chapter 943 and employed by either a law
2800
enforcement agency or by the district school board. If the
2801
officer is employed by the district school board, the district
2802
school board is the employing agency for purposes of chapter
2803
943, and must comply with that chapter.
2804
(b) A school safety officer has and shall exercise the
2805
power to make arrests for violations of law on district school
2806
board property or on property owned or leased by a charter
2807
school under a charter contract, as applicable, and to arrest
2808
persons, whether on or off such property, who violate any law on
2809
such property under the same conditions that deputy sheriffs are
2810
authorized to make arrests. A school safety officer has the
2811
authority to carry weapons when performing his or her official
2812
duties.
2813
(c) School safety officers must complete mental health
2814
crisis intervention training using a curriculum developed by a
2815
national organization with expertise in mental health crisis
2816
intervention. The training shall improve officers' knowledge and
2817
skills as first responders to incidents involving students with
2818
emotional disturbance or mental illness, including de-escalation
2819
skills to ensure student and officer safety.
2820
(d) A district school board may enter into mutual aid
2821
agreements with one or more law enforcement agencies as provided
2822
in chapter 23. A school safety officer's salary may be paid
2823
jointly by the district school board and the law enforcement
2824
agency, as mutually agreed to.
2825
(3) SCHOOL GUARDIAN.—
2826
(a) At the school district's or the charter school
2827
governing board's discretion, as applicable, pursuant to s.
2828
30.15, a school district or charter school governing board may
2829
participate in the Chris Hixon, Coach Aaron Feis, and Coach
2830
Scott Beigel Guardian Program to meet the requirement of
2831
establishing a safe-school officer. The following individuals
2832
may serve as a school guardian, in support of school-sanctioned
2833
activities for purposes of s. 790.115, upon satisfactory
2834
completion of the requirements under s. 30.15(1)(k) and
2835
certification by a sheriff:
2836
1. A school district employee or personnel, as defined
2837
under s. 1012.01, or a charter school employee, as provided
2838
under s. 1002.33(12)(a), who volunteers to serve as a school
2839
guardian in addition to his or her official job duties; or
2840
2. An employee of a school district or a charter school
2841
who is hired for the specific purpose of serving as a school
2842
guardian.
2843
(b) Before appointing an individual as a school guardian,
2844
the school district or charter school shall contact the
2845
Department of Law Enforcement and review all information
2846
maintained under s. 30.15(1)(k)3.c. related to the individual.
2847
(c) The department shall provide to the Department of Law
2848
Enforcement any information relating to a school guardian
2849
received pursuant to subsection (5).
2850
(4) SCHOOL SECURITY GUARD.—A school district or charter
2851
school governing board may contract with a security agency as
2852
defined in s. 493.6101(18) to employ as a school security guard
2853
an individual who holds a Class "D" and Class "G" license
2854
pursuant to chapter 493, provided the following training and
2855
contractual conditions are met:
2856
(a) An individual who serves as a school security guard,
2857
for purposes of satisfying the requirements of this section,
2858
must:
2859
1. Demonstrate completion of 144 hours of required
2860
training conducted by a sheriff pursuant to s. 30.15(1)(k)2.
2861
2. Pass a psychological evaluation administered by a
2862
psychologist licensed under chapter 490 and designated by the
2863
Department of Law Enforcement and submit the results of the
2864
evaluation to the sheriff's office and school district, charter
2865
school governing board, or employing security agency, as
2866
applicable. The Department of Law Enforcement is authorized to
2867
provide the sheriff's office, school district, charter school
2868
governing board, or employing security agency with mental health
2869
and substance abuse data for compliance with this paragraph.
2870
3. Submit to and pass an initial drug test and subsequent
2871
random drug tests in accordance with the requirements of s.
2872
112.0455 and the sheriff's office, school district, charter
2873
school governing board, or employing security agency, as
2874
applicable.
2875
4. Be approved to work as a school security guard by the
2876
sheriff of each county in which the school security guard will
2877
be assigned to a school before commencing work at any school in
2878
that county. The sheriff's approval authorizes the security
2879
agency to assign the school security guard to any school in the
2880
county, and the sheriff's approval is not limited to any
2881
particular school.
2882
5. Successfully complete ongoing training, weapon
2883
inspection, and firearm qualification conducted by a sheriff
2884
pursuant to s. 30.15(1)(k)2.e. on at least an annual basis and
2885
provide documentation to the sheriff's office, school district,
2886
charter school governing board, or employing security agency, as
2887
applicable.
2888
(b) The contract between a security agency and a school
2889
district or a charter school governing board regarding
2890
requirements applicable to school security guards serving in the
2891
capacity of a safe-school officer for purposes of satisfying the
2892
requirements of this section shall define the entity or entities
2893
responsible for maintaining records relating to training,
2894
inspection, and firearm qualification.
2895
(c) School security guards serving in the capacity of a
2896
safe-school officer pursuant to this subsection are in support
2897
of school-sanctioned activities for purposes of s. 790.115, and
2898
must aid in the prevention or abatement of active assailant
2899
incidents on school premises.
2900
(d) The Office of Safe Schools shall provide the
2901
Department of Law Enforcement any information related to a
2902
school security guard that the office receives pursuant to
2903
subsection (5).
2904
(5) NOTIFICATION.—The district school superintendent or
2905
charter school administrator, or a respective designee shall
2906
notify the county sheriff and the Office of Safe Schools
2907
immediately after, but no later than 72 hours after:
2908
(a) A safe-school officer is dismissed for misconduct or
2909
is otherwise disciplined.
2910
(b) A safe-school officer discharges his or her firearm in
2911
the exercise of the safe-school officer's duties, other than for
2912
training purposes.
2913
(6) CRISIS INTERVENTION TRAINING.—Each safe-school officer
2914
who is also a sworn law enforcement officer shall complete
2915
mental health crisis intervention training using a curriculum
2916
developed by a national organization with expertise in mental
2917
health crisis intervention. The training must improve the
2918
officer's knowledge and skills as a first responder to incidents
2919
involving students with emotional disturbance or mental illness,
2920
including de-escalation skills to ensure student and officer
2921
safety.
2922
(7) LIMITATIONS.—An individual must satisfy the background
2923
screening, psychological evaluation, and drug test requirements
2924
and be approved by the sheriff before participating in any
2925
training required by s. 30.15(1)(k), which may be conducted only
2926
by a sheriff.
2927
(8) EXEMPTION.—Any information that would identify whether
2928
a particular individual has been appointed as a safe-school
2929
officer pursuant to this section held by a law enforcement
2930
agency, school district, or charter school is exempt from s.
2931
119.07(1) and s. 24(a), Art. I of the State Constitution.
2933
If a district school board, through its adopted policies,
2934
procedures, or actions, denies a charter school access to any
2935
safe-school officer options pursuant to this section, the school
2936
district must assign a school resource officer or school safety
2937
officer to the charter school. Under such circumstances, the
2938
charter school's share of the costs of the school resource
2939
officer or school safety officer may not exceed the safe school
2940
allocation funds provided to the charter school pursuant to s.
2941
1011.62(9) s. 1011.62(12) and shall be retained by the school
2942
district.
2943
Section 55. Paragraph (a) of subsection (2) and paragraph
2944
(b) of subsection (3) of section 1010.20, Florida Statutes, are
2945
amended to read:
2946
1010.20 Cost accounting and reporting for school
2947
districts.—
2948
(2) COST REPORTING.—
2949
(a) Each district shall report on a district-aggregate
2950
basis expenditures for inservice training pursuant to s.
2951
1011.62(3) and for categorical programs as provided in s.
2952
1011.62(14) s. 1011.62(18).
2953
(3) PROGRAM EXPENDITURE REQUIREMENTS.—
2954
(b) Funds for inservice training established in s.
2955
1011.62(3) and for categorical programs established in s.
2956
1011.62(14) s. 1011.62(18) shall be expended for the costs of
2957
the identified programs as provided by law and in accordance
2958
with the rules of the State Board of Education.
2959
Section 56. Section 1011.15, Florida Statutes, is amended
2960
to read:
2961
1011.15 Obligations to eliminate major emergency
2962
conditions.—The district school board of any district
2963
experiencing a major emergency condition in an existing school
2964
plant that demands immediate correction in order to prevent
2965
further damage to the building or equipment or to eliminate a
2966
safety hazard that constitutes an immediate danger to the
2967
students and other occupants is authorized to create an
2968
obligation for a period of 1 year by way of anticipation of
2969
revenues for capital outlay purposes accruing on a current basis
2970
without pledging the credit of the district. Such obligation may
2971
be extended from year to year with the consent of the lender for
2972
a period not to exceed 4 years, or for a total of 5 years
2973
including the initial year of the loan. Obligations occurring
2974
under this section may be repaid from funds to be received from
2975
taxes authorized by s. 1011.71(2) and from any other funds
2976
available to the district school board for the purpose under the
2977
following conditions:
2978
(1) DISTRICT SCHOOL BOARD TO ADOPT PROPOSAL.—When the
2979
district school board proposes to incur obligations of the
2980
nature authorized in this section, it shall adopt and spread
2981
upon its minutes a resolution fully describing the emergency
2982
condition outlined above, giving the nature of the obligations
2983
to be incurred, stating the plan of payment, and providing that
2984
such funds will be budgeted during the period of the loan from
2985
the current revenue to retire the obligations maturing during
2986
the year. This plan of payment shall not extend over a period
2987
longer than 1 year.
2988
(2) INTEREST-BEARING NOTES AUTHORIZED.—Each district
2989
school board which has authorized the incurring of the
2990
obligations as provided in this section shall issue interest-
2991
bearing notes for the obligations. The notes shall provide the
2992
terms of payment and shall not bear interest in excess of the
2993
rate authorized in s. 1010.59.
2994
Section 57. Paragraph (b) of subsection (6) of section
2995
1011.18, Florida Statutes, is amended to read:
2996
1011.18 School depositories; payments into and withdrawals
2997
from depositories.—
2998
(6) EXEMPTION FOR SELF-INSURANCE PROGRAMS AND THIRD-PARTY
2999
ADMINISTERED EMPLOYEES' FRINGE BENEFIT PROGRAMS.—
3000
(b) The district school board may contract with an
3001
insurance company or professional administrator who holds a
3002
valid certificate of authority issued by the Office of Insurance
3003
Regulation of the Financial Services Commission to provide any
3004
services that a third-party administrator is authorized by law
3005
to perform. Pursuant to such contract, the district school board
3006
may advance or remit money to the administrator to be deposited
3007
in a designated special checking account for paying claims
3008
against the district school board under its self-insurance
3009
programs, and remitting premiums to the providers of insured
3010
benefits on behalf of the district school board and the
3011
participants in such programs, and otherwise fulfilling the
3012
obligations imposed upon the administrator by law and the
3013
contractual agreements between the district school board and the
3014
administrator. The special checking account shall be maintained
3015
in a designated district school depository. The district school
3016
board may replenish such account as often as necessary upon the
3017
presentation by the service organization of documentation for
3018
claims or premiums due paid equal to the amount of the requested
3019
reimbursement. Such replenishment shall be made by a warrant
3020
signed by the chair of the district school board and
3021
countersigned by the district school superintendent. Such
3022
replenishment may be made by electronic, telephonic, or other
3023
medium, and each transfer shall be confirmed in writing and
3024
signed by the district school superintendent or his or her
3025
designee. The provisions of strict accountability of all funds
3026
and an annual audit by an independent certified public
3027
accountant as provided in s. 1001.42(12)(j) s. 1001.42(12)(k)
3028
apply to this subsection.
3029
Section 58. Paragraph (b) of subsection (3) of section 1012.22, Florida Statutes, is amended to read:
3031
1012.22 Public school personnel; powers and duties of the
3032
district school board.—The district school board shall:
3033
(3)
3034
(b) Appearances before the board.—If a district school
3035
superintendent appears before the state board to provide an
3036
update under s. 1011.62(11)(e) s. 1011.62(14)(e), the state
3037
board must require that the president of the collective
3038
bargaining unit that represents the school district also must
3039
appear. Section 59. Paragraph (a) of subsection (2), paragraph (e)
3041
of subsection (3), and paragraph (b) of subsection (6) of
3042
section 1013.64, Florida Statutes, are amended to read:
3043
1013.64 Funds for comprehensive educational plant needs;
3044
construction cost maximums for school district capital
3045
projects.—Allocations from the Public Education Capital Outlay
3046
and Debt Service Trust Fund to the various boards for capital
3047
outlay projects shall be determined as follows:
3048
(2)(a) The department shall establish, as a part of the
3049
Public Education Capital Outlay and Debt Service Trust Fund, a
3050
separate account, in an amount determined by the Legislature, to
3051
be known as the "Special Facility Construction Account." The
3052
Special Facility Construction Account shall be used to provide
3053
necessary construction funds to school districts which have
3054
urgent construction needs but which lack sufficient resources at
3055
present, and cannot reasonably anticipate sufficient resources
3056
within the period of the next 3 years, for these purposes from
3057
currently authorized sources of capital outlay revenue. A school
3058
district requesting funding from the Special Facility
3059
Construction Account shall submit one specific construction
3060
project, not to exceed one complete educational plant, to the
3061
Special Facility Construction Committee. A district may not
3062
receive funding for more than one approved project in any 3-year
3063
period or while any portion of the district's participation
3064
requirement is outstanding. The first year of the 3-year period
3065
shall be the first year a district receives an appropriation.
3066
The department shall encourage a construction program that
3067
reduces the average size of schools in the district. The request
3068
must meet the following criteria to be considered by the
3069
committee:
3070
1. The project must be deemed a critical need and must be
3071
recommended for funding by the Special Facility Construction
3072
Committee. Before developing construction plans for the proposed
3073
facility, the district school board must request a
3074
preapplication review by the Special Facility Construction
3075
Committee or a project review subcommittee convened by the chair
3076
of the committee to include two representatives of the
3077
department and two staff members from school districts not
3078
eligible to participate in the program. A school district may
3079
request a preapplication review at any time; however, if the
3080
district school board seeks inclusion in the department's next
3081
annual capital outlay legislative budget request, the
3082
preapplication review request must be made before February 1.
3083
Within 90 days after receiving the preapplication review
3084
request, the committee or subcommittee must meet in the school
3085
district to review the project proposal and existing facilities.
3086
To determine whether the proposed project is a critical need,
3087
the committee or subcommittee shall consider, at a minimum, the
3088
capacity of all existing facilities within the district as
3089
determined by the Florida Inventory of School Houses; the
3090
district's pattern of student growth; the district's existing
3091
and projected capital outlay full-time equivalent student
3092
enrollment as determined by the demographic, revenue, and
3093
education estimating conferences established in s. 216.136; the
3094
district's existing satisfactory student stations; the use of
3095
all existing district property and facilities; grade level
3096
configurations; and any other information that may affect the
3097
need for the proposed project.
3098
2. The construction project must be recommended in the
3099
most recent survey or survey amendment cooperatively prepared by
3100
the district and the department, and approved by the department
3101
under the rules of the State Board of Education. If a district
3102
employs a consultant in the preparation of a survey or survey
3103
amendment, the consultant may not be employed by or receive
3104
compensation from a third party that designs or constructs a
3105
project recommended by the survey.
3106
3. The construction project must appear on the district's
3107
approved project priority list under the rules of the State
3108
Board of Education.
3109
4. The district must have selected and had approved a site
3110
for the construction project in compliance with s. 1013.36 and
3111
the rules of the State Board of Education.
3112
5. The district shall have developed a district school
3113
board adopted list of facilities that do not exceed the norm for
3114
net square feet occupancy requirements under the State
3115
Requirements for Educational Facilities, using all possible
3116
programmatic combinations for multiple use of space to obtain
3117
maximum daily use of all spaces within the facility under
3118
consideration.
3119
6. Upon construction, the total cost per student station,
3120
including change orders, must not exceed the cost per student
3121
station as provided in subsection (6) unless approved by the
3122
Special Facility Construction Committee. At the discretion of
3123
the committee, costs that exceed the cost per student station
3124
for special facilities may include legal and administrative
3125
fees, the cost of site improvements or related offsite
3126
improvements, the cost of complying with public shelter and
3127
hurricane hardening requirements, cost overruns created by a
3128
disaster as defined in s. 252.34(2), costs of security
3129
enhancements approved by the school safety specialist, and
3130
unforeseeable circumstances beyond the district's control.
3131
7. There shall be an agreement signed by the district
3132
school board stating that it will advertise for bids within 30
3133
days of receipt of its encumbrance authorization from the
3134
department.
3135
8. For construction projects for which Special Facilities
3136
Construction Account funding is sought before the 2019-2020
3137
fiscal year, the district shall, at the time of the request and
3138
for a continuing period necessary to meet the district's
3139
participation requirement, levy the maximum millage against its
3140
nonexempt assessed property value as allowed in s. 1011.71(2) or
3141
shall raise an equivalent amount of revenue from the school
3142
capital outlay surtax authorized under s. 212.055(6). Beginning
3143
with construction projects for which Special Facilities
3144
Construction Account funding is sought in the 2019-2020 fiscal
3145
year, the district shall, for a minimum of 3 years before
3146
submitting the request and for a continuing period necessary to
3147
meet its participation requirement, levy the maximum millage
3148
against the district's nonexempt assessed property value as
3149
authorized under s. 1011.71(2) or shall raise an equivalent
3150
amount of revenue from the school capital outlay surtax
3151
authorized under s. 212.055(6). Any district with a new or
3152
active project, funded under the provisions of this subsection,
3153
shall be required to budget no more than the value of 1 mill per
3154
year to the project until the district's participation
3155
requirement relating to the local discretionary capital
3156
improvement millage or the equivalent amount of revenue from the
3157
school capital outlay surtax is satisfied.
3158
8.9. If a contract has not been signed 90 days after the
3159
advertising of bids, the funding for the specific project shall
3160
revert to the Special Facility New Construction Account to be
3161
reallocated to other projects on the list. However, an
3162
additional 90 days may be granted by the commissioner.
3163
9.10. The department shall certify the inability of the
3164
district to fund the survey-recommended project over a
3165
continuous 3-year period using projected capital outlay revenue
3166
derived from s. 9(d), Art. XII of the State Constitution, as
3167
amended, and paragraph (3)(a) of this section, and s.
3168
1011.71(2).
3169
10.11. The district shall have on file with the department
3170
an adopted resolution acknowledging its commitment to satisfy
3171
its participation requirement, which is equivalent to all
3172
unencumbered and future revenue acquired from s. 9(d), Art. XII
3173
of the State Constitution, as amended, and paragraph (3)(a) of
3174
this section, and s. 1011.71(2), in the year of the initial
3175
appropriation and for the 2 years immediately following the
3176
initial appropriation.
3177
11.12. Phase I plans must be approved by the district
3178
school board as being in compliance with the building and life
3179
safety codes before June 1 of the year the application is made.
3180
(3)
3181
(e) A district school board may lease relocatable
3182
educational facilities for up to 3 years using nonbonded PECO
3183
funds and for any time period using local capital outlay
3184
millage.
3185
(6)
3186
(b)1. A district school board may not use funds from the
3187
following sources: Public Education Capital Outlay and Debt
3188
Service Trust Fund; School District and Community College
3189
District Capital Outlay and Debt Service Trust Fund; Classrooms
3190
First Program funds provided in s. 1013.68; nonvoted 1.5-mill
3191
levy of ad valorem property taxes provided in s. 1011.71(2);
3192
Classrooms for Kids Program funds provided in s. 1013.735;
3193
District Effort Recognition Program funds provided in s.
3194
1013.736; or High Growth District Capital Outlay Assistance
3195
Grant Program funds provided in s. 1013.738 to pay for any
3196
portion of the cost of any new construction of educational plant
3197
space with a total cost per student station, including change
3198
orders, which exceeds:
3199
a. $17,952 for an elementary school;
3200
b. $19,386 for a middle school; or
3201
c. $25,181 for a high school,
3203
(January 2006) as adjusted annually to reflect increases or
3204
decreases in the Consumer Price Index. The department, in
3205
conjunction with the Office of Economic and Demographic
3206
Research, shall review and adjust the cost per student station
3207
limits to reflect actual construction costs by January 1, 2020,
3208
and annually thereafter. The adjusted cost per student station
3209
shall be used by the department for computation of the statewide
3210
average costs per student station for each instructional level
3211
pursuant to paragraph (d). The department shall also collaborate
3212
with the Office of Economic and Demographic Research to select
3213
an industry-recognized construction index to replace the
3214
Consumer Price Index by January 1, 2020, adjusted annually to
3215
reflect changes in the construction index.
3216
2. School districts shall maintain accurate documentation
3217
related to the costs of all new construction of educational
3218
plant space reported to the Department of Education pursuant to
3219
paragraph (d). The Auditor General shall review the
3220
documentation maintained by the school districts and verify
3221
compliance with the limits under this paragraph during its
3222
scheduled operational audits of the school district.
3223
3. Except for educational facilities and sites subject to
3224
a lease-purchase agreement entered pursuant to s. 1011.71(2)(e)
3225
or funded solely through local impact fees, in addition to the
3226
funding sources listed in subparagraph 1., a district school
3227
board may not use funds from any sources for new construction of
3228
educational plant space with a total cost per student station,
3229
including change orders, which equals more than the current
3230
adjusted amounts provided in sub-subparagraphs 1.a.-c. However,
3231
if a contract has been executed for architectural and design
3232
services or for construction management services before July 1,
3233
2017, a district school board may use funds from any source for
3234
the new construction of educational plant space and such funds
3235
are exempt from the total cost per student station requirements.
3236
4. A district school board must not use funds from the
3237
Public Education Capital Outlay and Debt Service Trust Fund or
3238
the School District and Community College District Capital
3239
Outlay and Debt Service Trust Fund for any new construction of
3240
an ancillary plant that exceeds 70 percent of the average cost
3241
per square foot of new construction for all schools.
3242
Section 60. Section 1013.738, Florida Statutes, is amended
3243
to read:
3244
1013.738 High Growth District Capital Outlay Assistance
3245
Grant Program.—
3246
(1) Subject to funds provided in the General
3247
Appropriations Act, the High Growth District Capital Outlay
3248
Assistance Grant Program is hereby established. Funds provided
3249
pursuant to this section may only be used for the purposes
3250
identified in s. 1011.71(2).
3251
(2) In order to qualify for a grant, a school district
3252
must meet the following criteria:
3253
(a) The district must have levied the maximum mills of
3254
nonvoted discretionary capital outlay millage authorized in s.
3255
1011.71(2) for each of the prior 5 fiscal years.
3256
(a)(b) The district must receive revenue from a current
3257
voted school capital outlay sales surtax or a portion of the
3258
local government infrastructure surtax as authorized in s.
3259
212.055.
3260
(c) The revenue derived from the nonvoted discretionary
3261
capital outlay millage, when divided by the district's capital
3262
outlay FTE students, produces a value that is less than the
3263
statewide average maximum potential funds per capital outlay FTE
3264
student for the most recent fiscal year.
3265
(b)(d) The district must have equaled or exceeded the
3266
greater of 1 percent average growth or twice the statewide
3267
average of growth in capital outlay FTE students over the prior
3268
5-year period.
3269
(c)(e) The total capital outlay FTE students of the
3270
district is greater than 24,000 students.
3271
(3) The funds provided in the General Appropriations Act
3272
shall be allocated pursuant to the following methodology:
3273
(a) For each eligible district, the Department of
3274
Education shall take sum the calculated revenue from the maximum
3275
potential nonvoted discretionary capital outlay millage and the
3276
revenue received from the voted sales surtax as provided in
3277
paragraph (2)(a) (2)(b) and divide that sum by the number of
3278
capital outlay FTE students for the same period.
3279
(b) The Department of Education shall determine, for each
3280
eligible district, the amount that must be added to the funds
3281
per capital outlay FTE calculated pursuant to paragraph (a) to
3282
produce the statewide average value per capital outlay FTE for
3283
the revenues identified pursuant to paragraph (a).
3284
(c) The value calculated for each eligible district
3285
pursuant to paragraph (b) shall be the maximum amount of a grant
3286
that may be awarded to a district pursuant to this section.
3287
(d) In the event the funds provided are insufficient to
3288
fully fund the maximum grants calculated pursuant to this
3289
section, the Department of Education shall allocate the funds
3290
based on each district's prorated share of the total maximum
3291
award amount calculated for all eligible districts.
3292
Section 61. Subsections (1) and (5) of section 1013.75,
3293
Florida Statutes, are amended to read:
3294
1013.75 Cooperative funding of career center facilities.—
3295
(1) Each district school board operating a designated
3296
career center may submit, prior to August 1 of each year, a
3297
request to the commissioner for funds from the Public Education
3298
Capital Outlay and Debt Service Trust Fund to plan, construct,
3299
and equip a career center facility identified as being critical
3300
to the economic development and the workforce needs of the
3301
school district. Prior to submitting a request, each school
3302
district shall:
3303
(a) Adopt and submit to the commissioner a resolution
3304
indicating its commitment to fund the planning, construction,
3305
and equipping of the proposed facility at 40 percent of the
3306
requested project amount. The resolution shall also designate
3307
the locale of the proposed facility. If funds from a private or
3308
noneducational public entity are to be committed to the project,
3309
then a joint resolution shall be required.
3310
(b) Except as provided in paragraph (5)(b), levy the
3311
maximum millage against the nonexempt assessed property value as
3312
provided in s. 1011.71(2).
3313
(b)(c) Certify to the Office of Workforce and Economic
3314
Development that the project has been survey recommended.
3315
(c)(d) Certify to the Office of Workforce and Economic
3316
Development that final phase III construction documents comply
3317
with applicable building codes and life safety codes.
3318
(d)(e) Sign an agreement that the district school board
3319
shall advertise for bids within 90 days of receiving an
3320
encumbrance authorization from the department.
3321
(e)(f) If a construction contract has not been signed 90
3322
days after the advertising of bids, certify to the Office of
3323
Workforce and Economic Development and the department the cause
3324
for delay. Upon request, an additional 90 days may be granted by
3325
the commissioner.
3326
(5)(a) Upon approval of a project, the commissioner shall
3327
include up to 60 percent of the total cost of the project in the
3328
legislative capital outlay budget request as provided in s.
3329
1013.60 for educational plants. The participating district
3330
school board shall provide 40 percent of the total cost of the
3331
project. When practical, the district school board shall solicit
3332
and encourage a private or noneducational public entity to
3333
commit to finance a portion of the funds to complete the
3334
planning, construction, and equipping of the facility. If a site
3335
does not exist, the purchase price or, if donated, the assessed
3336
value of a site may be included in meeting the funding
3337
requirements of the district school board, a private or
3338
noneducational public entity, or the educational agency. The
3339
value of existing sites, intended to satisfy any portion of the
3340
funding requirement of a private or noneducational public
3341
entity, shall be determined by an independent appraiser under
3342
contract with the board. The size of the site to adequately
3343
provide for the implementation of the proposed educational
3344
programs shall be determined by the board. Funds from the Public
3345
Education Capital Outlay and Debt Service Trust Fund may not be
3346
expended on any project unless specifically authorized by the
3347
Legislature.
3348
(b) In the event that a school district is not levying the
3349
maximum millage against the nonexempt assessed property value
3350
pursuant to paragraph (1)(b), state and school district funding
3351
pursuant to paragraph (a) shall be reduced by the same
3352
proportion as the millage actually being levied bears to the
3353
maximum allowable millage.
3354
Section 62. This act shall take effect on the effective
3355
date of the amendment to the State Constitution proposed by HJR
3356
787 or a similar joint resolution having substantially the same
3357
specific intent and purpose, if such amendment is approved at
3358
the next general election or at an earlier special election
3359
specifically authorized by law for that purpose.