Okaloosa County BOCC — September 3, 2015 — TRIM Manual — reading text

111 HEARING INFORMATION  112 HEARING INFORMATION Requirements To adopt a millage rate and budget, taxing authorities must hold two public hearings. The first, or “tentative,” hearing is advertised on the Notice of Proposed Property Taxes (TRIM notice) that the property appraiser mails. The TRIM notice is the only advertisement required for the tentative hearing. Scheduling and Advertising  Hold all hearings after 5:00 p.m., Monday – Friday, or anytime on Saturday. Do not hold hearings on Sunday (s. 200.065 (2)(e)2., F.S.).  Taxing authorities must advertise their final hearing within 15 days of adopting a tentative millage and budget. You must hold the final hearing two to five days after the advertisement appears in the newspaper.  The Board of County Commissioners (BCC) cannot schedule its hearings on days the school board has hearings scheduled. The school board has first priority of a hearing date and the BCC has second (s. 200.065(2)(e)2., F.S.).  No other taxing authority in the county can use for its public hearings the hearing dates the BCC and the school board have scheduled (s. 200.065(2)(e)2., F.S.). At the Hearing  In the hearings, the first substantive issues the taxing authority will discuss are:  The percentage increase in millage over the rolled-back rate needed to fund the budget, if any.  The reasons ad valorem tax revenues are increasing. See line 27 on form DR- 420 for the calculation of the increase over the rolled-back rate (s.200.065(2)(e)1., F.S.).  At all hearings, the governing body will hear comments about the proposed tax increase and explain the reasons for the proposed increase over the rolled-back rate. The public can speak and ask questions before the governing body adopts any measures.  At both the tentative and final hearings, the governing body must adopt its millage rate before it adopts a budget (s. 200.065(2)(e)1., F.S.). Include minutes (not the agenda) from the meeting if the order of adoption cannot be determined.  113 HEARING INFORMATION  The taxing authority must adopt the millage rate and budget by separate votes at the advertised hearing.  For each taxing authority levying millage, you must publicly read at the hearing before the adoption of the millage levy resolution or ordinance the  Name of the taxing authority.  Rolled-back rate.  Percentage of increase over the rolled-back rate (see line 27, form DR-420, for the calculation).  Millage rate to be levied (s. 200.065(2)(e), F.S.).  If your tentative millage rate is higher than the proposed rate, you must mail each taxpayer a revised Notice of Proposed Property Tax. The property appraiser prepares the revised TRIM notice at the expense of the taxing authority and mails it 10 to 15 days before the final hearing (s. 200.065 (2)(d), F.S.).  The final millage rate cannot exceed the tentatively adopted millage rate.  You must complete your TRIM process within 101 days. Final Resolution/Ordinance  The resolution or ordinance must include the  Name of the taxing authority.  Rolled-back rate.  Percentage increase over the rolled-back rate.  Final adopted millage rate.  You cannot levy a millage, other than one approved by referendum, until the governing board of the taxing authority approves the resolution or ordinance to levy (s. 200.065(2) and 200.065(4), F.S.).  If the fiscal year of a local government begins before adoption of a final budget, the taxing authority may spend money under the adopted tentative budget until it adopts a final budget (s. 200.065 (2)(g)(1), F.S.).  Taxing authorities must forward the resolution or ordinance adopting the final millage to the property appraiser, the tax collector, and the Department of Revenue within three days after the final budget hearing (s. 200.065(4), F.S.). The property appraiser’s receipt of the resolution or ordinance is official notice of the millage rate approved by the taxing authority (s. 200.065(4), F.S.).