Bill Text: FL S1592 | 2010 | Regular Session | Engrossed

---

Bill Title: Fiscally Constrained Counties [WPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2010-04-30 - Died in Conference Committee, companion bill(s) passed, see HB 5003 (Ch. 2010-153), CS/HB 5801 (Ch. 2010-166) [S1592 Detail]

Download: Florida-2010-S1592-Engrossed.html

---

 
CS for SB 1592                                   First Engrossed 
20101592e1 
1                        A bill to be entitled 
2         An act relating to fiscally constrained counties; 
3         amending s. 218.12, F.S.; providing for the 
4         determination by a fiscally constrained county of the 
5         reduction in ad valorem revenues resulting from the 
6         implementation of a provision of the State 
7         Constitution; amending s. 218.075, F.S.; requiring the 
8         Department of Environmental Protection and the water 
9         management districts to reduce or waive permit 
10         processing fees for an entity created by special act 
11         or local ordinance or interlocal agreement not 
12         included within a metropolitan statistical area; 
13         providing an effective date. 
14 
15  Be It Enacted by the Legislature of the State of Florida: 
16 
17         Section 1. Section 218.12, Florida Statutes, is amended to 
18  read: 
19         218.12 Appropriations to offset reductions in ad valorem 
20  tax revenue in fiscally constrained counties.— 
21         (1) Beginning in fiscal year 2008-2009, the Legislature 
22  shall appropriate moneys to offset the reductions in ad valorem 
23  tax revenue experienced by fiscally constrained counties, as 
24  defined in s. 218.67(1), which occur as a direct result of the 
25  implementation of revisions of Art. VII of the State 
26  Constitution approved in the special election held on January 
27  29, 2008. The moneys appropriated for this purpose shall be 
28  distributed in January of each fiscal year among the fiscally 
29  constrained counties based on each county’s proportion of the 
30  total reduction in ad valorem tax revenue resulting from the 
31  implementation of the revision. 
32         (2) On or before November 15 of each year, beginning in 
33  2008, each fiscally constrained county shall apply to the 
34  Department of Revenue to participate in the distribution of the 
35  appropriation and provide documentation supporting the county’s 
36  estimated reduction in ad valorem tax revenue in the form and 
37  manner prescribed by the Department of Revenue. The 
38  documentation must include an estimate of the reduction in 
39  taxable value directly attributable to revisions of Art. VII of 
40  the State Constitution for all county taxing jurisdictions 
41  within the county and shall be prepared by the property 
42  appraiser in each fiscally constrained county. The documentation 
43  must also include the county millage rates applicable in all 
44  such jurisdictions for both the current year and the prior year; 
45  rolled-back rates, determined as provided in s. 200.065, for 
46  each county taxing jurisdiction; and maximum millage rates that 
47  could have been levied by majority vote pursuant to s. 200.185. 
48  For purposes of this section, each fiscally constrained county’s 
49  reduction in ad valorem tax revenue shall be calculated as 95 
50  percent of the estimated reduction in taxable value times the 
51  lesser of the 2007 applicable millage rate or the applicable 
52  millage rate for each county taxing jurisdiction in the prior 
53  year. 
54         (3) In determining the reductions in ad valorem tax 
55  revenues in a given year occurring as a result of the 
56  implementation of the revisions to Art. VII of the State 
57  Constitution approved in the special election held on January 
58  29, 2008, assessments reduced pursuant to s. 4(d)(8)a., Art. VII 
59  of the State Constitution shall be included in the reduction in 
60  taxable value only for those homesteads established January 1 of 
61  the year the application under this section is made. 
62         (3) In determining the reductions in ad valorem tax 
63  revenues occurring as a result of the implementation of the 
64  revisions to Art. VII of the State Constitution approved in the 
65  special election held on January 29, 2008, the value of 
66  assessments reduced pursuant to s. 4(d)(8)a., Art. VII of the 
67  State Constitution shall include only the reduction in taxable 
68  value for homesteads established January 1, 2009. 
69         Section 2. Section 218.075, Florida Statutes, is amended to 
70  read: 
71         218.075 Reduction or waiver of permit processing fees. 
72  Notwithstanding any other provision of law, the Department of 
73  Environmental Protection and the water management districts 
74  shall reduce or waive permit processing fees for counties with a 
75  population of 50,000 or less on April 1, 1994, until such 
76  counties exceed a population of 75,000 and municipalities with a 
77  population of 25,000 or less, or an entity created by special 
78  act or local ordinance or interlocal agreement of such counties 
79  or municipalities or any county or municipality not included 
80  within a metropolitan statistical area. Fee reductions or 
81  waivers shall be approved on the basis of fiscal hardship or 
82  environmental need for a particular project or activity. The 
83  governing body must certify that the cost of the permit 
84  processing fee is a fiscal hardship due to one of the following 
85  factors: 
86         (1) Per capita taxable value is less than the statewide 
87  average for the current fiscal year; 
88         (2) Percentage of assessed property value that is exempt 
89  from ad valorem taxation is higher than the statewide average 
90  for the current fiscal year; 
91         (3) Any condition specified in s. 218.503(1) which results 
92  in the county or municipality being in a state of financial 
93  emergency; 
94         (4) Ad valorem operating millage rate for the current 
95  fiscal year is greater than 8 mills; or 
96         (5) A financial condition that is documented in annual 
97  financial statements at the end of the current fiscal year and 
98  indicates an inability to pay the permit processing fee during 
99  that fiscal year. 
100 
101  The permit applicant must be the governing body of a county or 
102  municipality or a third party under contract with a county or 
103  municipality or an entity created by special act or local 
104  ordinance or interlocal agreement and the project for which the 
105  fee reduction or waiver is sought must serve a public purpose. 
106  If a permit processing fee is reduced, the total fee shall not 
107  exceed $100. 
108         Section 3. This act shall take effect July 1, 2010.