Okaloosa County BOCC — September 6, 2016 — Agenda Packet — reading text

and all estimated expenditures, reserves, and balances to be carried over at the end of the year. 129.03(3)(a) The board of county commissioners shall receive and examine the tentative budget for each fund and, subject to the notice and hearing requirements of s. 200.065, shall require such changes to be made as it deems necessary, provided the budget remains in balance. 129.03(3)(b) The board shall cause this summary statement to be advertised one time in a newspaper of general circulation published in the county, or by posting at the courthouse door if there is no such newspaper, and the advertisement must appear adjacent to the advertisement required pursuant to s. 200.065. 129.03(3)(c) The board shall hold public hearings to adopt tentative and final budgets pursuant to s. 200.065. 195.087(1)(a) On or before June 1 of each year, every property appraiser, regardless of the form of county government, shall submit to the Department of Revenue a budget for the operation of the property appraiser’s office for the ensuing fiscal year beginning October 1. The property appraiser shall submit his or her budget in the manner and form required by the department. A copy of such budget shall be furnished at the same time to the board of county commissioners. The department shall, upon proper notice to the county commission and property appraiser, review the budget request and may amend or change the budget request as it deems necessary, in order that the budget be neither inadequate nor excessive. On or before July 15, the department shall notify the property appraiser and the board of county commissioners of its tentative budget amendments and changes. Prior to August 15, the property appraiser and the board of county commissioners may submit additional information or testimony to the department respecting the budget. On or before August 15, the department shall make its final budget amendments or changes to the budget and shall provide notice thereof to the property appraiser and board of county commissioners. Packet Pg. 17 1-6  COUNTY ANNUAL BUDGET-STATUTORY GUIDANCE 195.087(1)(b) The Governor and Cabinet, sitting as the Administration Commission, may hear appeals from the final action of the department upon a written request being filed by the property appraiser or the presiding officer of the county commission no later than 15 days after the conclusion of the hearing held pursuant to s. 200.065(2)(d). 195.087(2) On or before August 1 of each year, each tax collector, regardless of the form of county government, shall submit to the Department of Revenue a budget for the operation of the tax collector’s office for the ensuing fiscal year, in the manner and form prescribed by the department. A copy of such budget shall be furnished at the same time to the board of county commissioners. 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 The property appraiser shall complete his or her assessment of the value of all property no later than July 1 of each year. 200.065(1) Upon completion of the assessment of all property pursuant to s. 193.023, the property appraiser shall certify to each taxing authority the taxable value within the jurisdiction of the taxing authority. 200.065(2)(a) Upon preparation of a tentative budget, but prior to adoption thereof, each taxing authority shall compute a proposed millage rate necessary to fund the tentative budget other than the portion of the budget to be funded from sources other than ad valorem taxes. 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 to 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 of value each taxing authority shall advise the property appraiser (1) Proposed millage rate (2) Rolled-Back Rate (3) 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 the tentative budget as deemed appropriate. (2) Adopt the amended tentative budget. (3) Recomputed proposed millage and publicly announce percent, if any, by which the Packet Pg. 18 1-7  COUNTY ANNUAL BUDGET-STATUTORY GUIDANCE 200.065(2)(d) Within 15 days of the meeting adopting the tentative budget, (2)(c), the Board will advertise intent to finally adopt a millage rate and budget (as prescribed by 200.065(3)). 2 days nor more than 5 days after advertisement, the final hearing will be held. 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 milllage 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 that 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 revenue 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) Board 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 final hearing a 200.068 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 deceased assessments and denied exemptions. Packet Pg. 19 1-8  Millage County-Wide Gross Certified Taxable Value $15,684,923,474 Unincorporated MSTU Gross Certified Taxable Value $7,383,247,855 Current Millage Rate 3.4308 per $1000 Proposed Millage Rate 3.4308 per $1000 Rolled-Back Rate (County-Wide) 3.3283 per $1000 Rolled-Back Rate (Aggregate) 3.4688 per $1000 Prior Year Maximum Millage Limitation (DR420-MMP line 13) 5.4724 per $1000 Adopted Tentative Rate 3.4308 per $1000 Certified to Appraiser for Notices of Proposed Property Taxes 3.4308 per $1000 Approved Millage Rate per $1000 Millage Required to Fund Proposed Budgets County-Wide FUND MILLAGE TAXES @ 96.5% General 3.3849 per $1000 51,233,510 County Public Health Unit 0.0459 694,911 Total County-Wide Millage 3.4308 per $1000 Total County-Wide Taxes $51,928,421 Non County-Wide Unincorporated Municipal Service and Taxing Unit (MSTU) $0.2990 per $1000 $2,130,325 Aggregate Millage Rate $3.5715 per $1000 Total County & Non County-Wide Taxes $54,058,746 Prior Year Millage Rates Fund MILLAGE TAXES @ 96% General 3.3120 per $1000 $47,804,418 County Public Health Unit 0.0412 $594,668 Emergency Medical Services Enterprise 0.0776 $1,120,056 Totals - Prior Year $3.4308 per $1000 $49,519,142 Taxes generated at the rolled-back rate would be the point from which increases are measures. Accordingly, proposed budgets represent an increase of: 4.87% $2,409,279 Packet Pg. 20 1-9