Okaloosa County BOCC — 2013 meeting #1142 (date undetermined) — FY 2013-14 Budget Summary — reading text

thereby evaluate levels of ad valorem tax levy, which must be shouldered by county citizens. At these workshops the commissioners attempt to reduce proposed budgets and/or find other funding sources in an effort to reduce the requirement for ad valorem taxes and at the same time provide the necessary services required and desired by citizens. Public hearings will be conducted on September 5, 2013 in Crestview and September 16, 2013 in Fort Walton Beach to receive public input regarding proposed budgets and to explain reasons for increases.  COUNTY ANNUAL BUDGET-STATUTORY GUIDANCE F.S.S. ACTION 129.01(1) There shall be prepared, approved, adopted, and executed, as prescribed in this chapter, for the fiscal year ending September 30, 1952, and for each fiscal year thereafter, an annual budget for such funds as may be required by law or by sound financial practices and generally accepted accounting principles. 129.03(1) Property Appraiser certification by July 1, pursuant to s. 200.065. 129.03(2) On or before June 1, the Sheriff, Clerk of the Circuit Court, the Tax Collector subject to a resolution pursuant to 145.022(1) and the Elections Supervisor submit tentative budget request to the Board of County Commissioners (BCC). 129.03(3) No later than 15 days after certification by the Property Appraiser pursuant to s.200.065(1), budget officer, after ascertaining the proposed fiscal policies of the Board for the ensuing fiscal year, shall prepare and present to the Board a tentative budget for the ensuing fiscal year, including all estimated receipts, taxes to be levied, and balances expected to be brought forward and all estimated expenses, reserves, and balances to be carried forward. 129.03(3)(a) BCC reviews and, subject to the public hearings required, makes changes as deemed necessary. 129.03(3)(b) BCC advertisement adjacent to the advertisement required by Sec 200.065: Summary of all adopted tentative budgets - proposed tax millages, balances, reserves, and totals of all major classifications of receipts and expenditures. 195.087(1)(a) Property Appraiser submits budget request to the Department of Revenue and BCC on or about June 1. On or before July 15, the Department of Revenue notifies the Property Appraiser and the BCC of any tentative amendments and changes. Prior to August 15, the Property Appraiser and the BCC may submit additional information to the Department of Revenue. On or before August 15, the Department of Revenue makes final amendments or changes to the budget and notifies the Property Appraiser and Board of County Commissioners. 195.087(1)(b) Appeals to the Department of Revenue decision can be made by the Property Appraiser or the BCC to the Administration Commission, by written request no later than 15 days 195.087(2) Tax Collector shall submit budget on or before August 1 to the Department of Revenue and the BCC - The Department of Revenue has final approval.  COUNTY ANNUAL BUDGET-STATUTORY GUIDANCE 196.151 Between March 1 and July 1 each year, the Property Appraiser shall either approve exemption requests or deny and immediately notify applicants. 193.023 & Property Appraiser completes assessment of property values no later than July 1 200.065(1) and certifies taxable value to the BCC. 200.065(2)(a) The budget officer computes a proposed millage rate necessary to fund the tentative budget (129.03). 200.011(1) The county commissioners shall determine the amount to be raised for all county purposes, except for county school purposes, and shall enter upon their minutes the rates for be levied for each fund respectively, together with the rates certified to be levied by the Board of County Commissioners for use of the county, special taxing district, board, agency, or other taxing unit within the county for which the Board of County Commissioners is required by law to levy taxes. 200.065(2)(b) Within 35 days of certification by the Property Appraiser (200.065(1), the BCC must advise the Property Appraiser: (1) Prior Year Millage Rate (2) Proposed millage rate (3) Rolled-Back Rate (4) Date, time, and place of public hearings to consider proposed millage rate and tentative budget The Property Appraiser must mail notices with the above information from all taxing authorities no later than 55 days after certification. 200.065(2)(c) Between 65 and 80 days after certification - public hearing to consider proposed millage rate and tentative budget. During hearing - (1) Amend adopted tentative budget as deemed appropriate. (2) Adopt amended tentative budget. (3) Recompute proposed millage and publicly announce percent, if any, by which the recomputed proposed millage exceeds the rolled-back rate. 200.065(2)(d) Within 15 days of the meeting adopting the tentative budget, (2)(c), the BCC will advertise intent to finally adopt a millage rate and budget (as prescribed by 200.065(3). Two to five days after advertisement, the final hearing will be held.  COUNTY ANNUAL BUDGET-STATUTORY GUIDANCE During final hearing - (1) Amend adopted tentative budget as deemed appropriate. (2) Adopt a final budget. (3) Publicly announce the rolled-back millage rate, the percentage millage increase, and the millage rate to be levied prior to adoption of the millage levy resolution or ordinance. (4) Adopt a resolution stating millage rate and percent, if any, by which the millage rate exceeds the rolled-back rate. (5) Numbers (2) and (4) require separate motions The millage rate set by the final hearing shall in no event be higher than that set at the tentative hearing. If the rate set at the tentative hearing is higher than that certified to the Appraiser, (2)(b), first-class mail notices must be sent to each taxpayer. 200.065(2)(c-e) During hearings - (1) Discuss: (a) Percentage increase in millage over rolled-back rate and the specific purposes for which ad valorem tax revenues are being increased. (b) Explain reasons for proposed increase over the rolled-back rate. (2) Millage rates at these hearings will be adopted prior to adopting budgets. (3) Hearings will be held after 5:00 p.m. on weekdays, or on Saturdays. 200.065(4) BCC will certify by resolution to the Property Appraiser what actions were taken in the final hearing 200.065 & BCC will complete and furnish to the Department of Revenue within 30 days of the 200.068 final hearing a completed millage process package. Millage Process package includes: (1) Copy of resolution (2) Copy of certification of value showing rolled-back rate millage and proposed millage rates (3) Copy of advertisement pursuant to 200.065(3) 194.032(1)(a) The Value Adjustment Board appointed under the provisions of Section 194.015 will convene between 30 and 60 days after mailing of notices of proposed property taxes, to consider petitions for decreased assessments and denied exemptions.  Millage County-Wide Gross Certified Taxable Value $13,823,628,804 Unincorporated MSTU Gross Certified Taxable Value $6,579,092,049 Current Millage Rate $3.2899 per $1000 Proposed Millage Rate $3.6249 per $1000 Rolled-Back Rate (County-Wide) $3.2581 per $1000 Rolled-Back Rate (Aggregate) $3.3429 per $1000 Prior Year Maximum Millage Limitation per $1000 Adopted Tentative Rate per $1000 Certified to Appraiser for Notices of Proposed Property Taxes per $1000 Approved Millage Rate per $1000 Millage Required to Fund Proposed Budgets County-Wide FUND MILLAGE TAXES @ 95% General 3.4738 per $1000 45,619,373 County Public Health Unit 0.0483 634,435 Emergency Medical Services Enterprise 0.1028 1,350,000 Total County-Wide Millage $3.6249 per $1000 Total County-Wide Taxes $47,603,808 Non County-Wide Unincorporated Municipal Service and Taxing Unit (MSTU) $0.1800 per $1000 $1,125,025 Aggregate Millage Rate $3.7106 per $1000 Total County & Non County-Wide Taxes $48,728,833 Prior Year Millage Rates Fund MILLAGE TAXES @ 95% General 3.1393 per $1000 $40,457,874 County Public Health Unit 0.0516 $664,997 Emergency Medical Services Enterprise 0.0990 $1,275,867 Totals - Prior Year $3.2899 per $1000 $42,398,738 Taxes generated at the rolled-back rate would be the point from which increases are measured. Accordingly, proposed budgets represent an increase of 12.28% 5,205,070  Millage - Last Ten Years FUND FY05 FY06 FY07 FY08 FY09 General 1.9806 1.8957 1.6449 1.5868 1.3802 Fine & Forfeiture 1.9211 1.8609 1.5519 1.5829 1.7748 County Public Health Unit 0.0690 0.0646 0.0547 0.0484 0.0520 Capital Outlay 0.0886 0.2386 0.2568 0.0000 0.0000 Emergency Medical Services Enterprise 0.1907 0.1902 0.1417 0.1262