TRIM Manual
2020 TRIM Compliance Workbook
Regular Taxing Authorities
Florida Department of Revenue
Property Tax Oversight
2020
Table of Contents
Truth in Millage (TRIM) ............................................................................................................. 1
TRIM Timetable ........................................................................................................................... 2
Regular Truth in Millage Timetable and Important Dates .................................................. 2
Certification Date Examples ................................................................................................... 7
TRIM Forms.................................................................................................................................. 8
Certification of Taxable Value (Form DR-420) .................................................................... 9
Certification of Voted Debt Millage (Form DR-420DEBT) ............................................... 12
Tax Increment Adjustment Worksheet (Form DR-420TIF).............................................. 13
Maximum Millage Levy Calculation Preliminary Disclosure (Form DR-420MM-P) ..... 15
Prior Year Certification of Taxable Value (Form DR-420) ............................................... 18
Prior Year Maximum Millage Levy Calculation Preliminary Disclosure (Form DR-
420MM-P) ................................................................................................................................ 21
Prior Year Maximum Millage Levy Calculation Final Disclosure (Form DR-420MM).. 24
Notice of Proposed Property Taxes (Form DR-474) ........................................................ 27
Notice of Proposed Property Taxes and Proposed or Adopted Non-Ad Valorem
Assessment (Form DR-474N) .............................................................................................. 31
Example: Property Appraiser’s Date and Time Correction for TRIM Notice................. 35
Hearing Information................................................................................................................. 36
Requirements.......................................................................................................................... 37
Scheduling and Advertising .................................................................................................. 37
At the Hearing ......................................................................................................................... 37
Hearing Information ............................................................................................................... 38
Final Resolution/Ordinance .................................................................................................. 38
Taxing Authorities with Dependent Districts ...................................................................... 39
Multi-County Authorities ........................................................................................................ 39
Executive Order Information ................................................................................................. 40
Example Notice of Rescheduled Hearing Due To State of Emergency ........................ 41
Maximum Millage Limitation Requirements ..................................................................... 42
Advertisements......................................................................................................................... 43
Advertisement Requirements ............................................................................................... 44
Advertisement Selection Worksheet ................................................................................... 46
Advertisement Time Frame .................................................................................................. 47
Proposed Tax Increase Advertisement .............................................................................. 48
Percentage Increase over Rolled-Back Rate..................................................................... 49
Notice of Proposed Tax Increase Memorandum............................................................... 50
Example: Notice of Proposed Tax Increase Requirements............................................. 51
Example: Proof of Publication Completed by Newspapers ............................................. 52
Example: Notice of Proposed Tax Increase....................................................................... 53
Example: Last Year’s Actual Levy Less Than Initially Proposed Levy .......................... 54
Prior Year Certification of Taxable Value (Form DR-420) ............................................... 55
Example: Completed Last Year’s Actual Levy Greater Than Initially Proposed Levy 57
Example: Multi-County and Water Management District ................................................. 58
BUDGET HEARING ADVERTISEMENT ............................................................................... 59
Calculation of Percent of Increase over Rolled-Back Rate ............................................. 60
Memorandum to Newspaper ................................................................................................ 61
Example: Notice of Budget Hearing .................................................................................... 62
Example: Proof of Publication Completed by Newspapers ............................................. 63
Example: Notice of Budget Hearing Ad – Regular Taxing Authorities........................... 64
Example: Notice of Budget Hearing Ad – Multi-County and Water Management
Districts .................................................................................................................................... 65
Budget Summary Advertisement......................................................................................... 66
Budget Summary Advertisement Requirements ............................................................... 67
Example: Calculation of 95 Percent Ad Valorem Proceeds ............................................ 69
Example: Budget Summary Ad with Budget Increase ..................................................... 70
Example: Budget Summary Ad without Budget Increase ................................................ 71
Recessed Hearing Information ............................................................................................. 72
Recessed Tentative/Final Hearing ...................................................................................... 73
Resolution/Ordinance ............................................................................................................. 74
Resolution/Ordinance Adopting a Millage Rate................................................................. 75
Percentage Increase over Rolled-Back Rate..................................................................... 76
Certification of Taxable Value (Form DR-420) .................................................................. 76
Resolution/Ordinance Adopting a Budget .......................................................................... 77
Certification of Compliance (Form DR-487) ....................................................................... 78
Maximum Millage Levy Calculation Final Disclosure (Form DR-420MM) ..................... 79
Vote Record for Final Adoption of Millage Levy (Form DR-487V) ................................. 82
Value Adjustment Board and Certification of Final Taxable Value (Form DR-422) 83
Certification of Final Taxable Value (Form DR-422)......................................................... 86
Certification of Final Voted Debt Millage (Form DR-422DEBT)...................................... 88
2019 Top Infractions and Violations ................................................................................... 90
TRIM Comparison Analysis ................................................................................................... 91
Department of Revenue TRIM Compliance Section ....................................................... 92
1
Truth in Millage (TRIM)
The Truth in Millage (TRIM) process informs taxpayers and the public about the legislative
process by which local taxing authorities determine ad valorem (property) taxes. Florida state
laws provide for public input and for governing bodies of taxing authorities to state specific
reasons for proposed changes in taxes and the budget.
When levying a millage, taxing authorities must follow chapter 200 of the Florida Statutes (F.S.),
which governs TRIM. In 2007, the Florida Legislature revised those statutory requirements to
provide maximum millage rates for non-voted levies of counties, municipalities, and independent
special districts.
This workbook gives taxing authorities an overview of the TRIM process and their
responsibilities and requirements. The information in this workbook is a guide. Chapter 200,
F.S., and Chapter 12D-17, Florida Administrative Code (F.A.C.), state the specific requirements
for TRIM compliance. Please consult the Florida Statutes before taking action.
According to Florida law, failure to meet TRIM requirements will result in the loss of revenue
sharing for the taxing authority.
2
Regular Truth in Millage Timetable and Important Dates
On June 1, the property appraiser delivers an estimate of the total assessed value of
nonexempt property for the current year to the presiding officer of each taxing authority in
the county. The taxing authorities use this estimate for budget planning purposes only.
If the Department of Revenue (Department) has not completed a county’s railroad
assessment by June 1, the property appraiser may use the prior year's values for millage
certification (section 193.085(4), F.S.).
The dates below are directory, and the property appraiser may shorten the timeline. The
property appraiser must give written notice and coordinate any new dates with all affected
taxing authorities. Taxing authorities can use the full period designated by the dates
below.
Day 1 is July 1 or the date of certification, whichever is later. TRIM DATES ARE
ACTUAL CALENDAR DAYS, INCLUDING WEEKENDS AND HOLIDAYS.
DAY 1
July 1
The property appraiser certifies the taxable value on Certification of Taxable
Value (Form DR-420) and delivers it to each taxing authority in his or her
jurisdiction. The property appraiser will certify Certification of Voted Debt
Millage (Form DR-420DEBT) if the taxing authority has a voted debt. The
property appraiser will also certify Tax Increment Adjustment Worksheet
(Form DR-420TIF) if there is a community redevelopment area.
DAY 35
August 4
Within 35 days of certification of value, each taxing authority certifies the completed
DR-420, DR-420MMP, and any additional forms and returns them to the property
appraiser. The taxing authority informs the property appraiser of the following:
- Prior year millage rate
- Current year proposed millage rate - Current year rolled-back rate (calculated under s. 200.065, F.S.)
- The date, time, and meeting place of the tentative budget hearing
This is the final hearing for school districts.
JULY
July 1-31 The board of county commissioners’ (BCC) budget officer delivers a tentative
budget to the board (s. 129.03(3), F.S.).
3
HEARING DATES WITH JULY 1 CERTIFICATION
- Hold the tentative hearing from September 3 to September 18, which is 65 to
80 days from certification of taxable value.
- Hearings must take place Monday through Friday after 5:00 p.m. or any time
on Saturday. Do not hold hearings on Sunday.
- No taxing authority, except multicounty/water management districts, can hold a
hearing on the same day as a school district or county commission.
If a taxing authority does not provide the required information within 35 days to the
property appraiser, the taxing authority cannot levy a millage rate greater than the
rolled-back rate for the upcoming year. The property appraiser will calculate the
rolled-back rate and use it to prepare the Notice of Proposed Property Taxes
(TRIM notice) (s. 200.065(2)(b), F.S.).
DAY 55
August 24
In compliance with section 200.65, F.S., the property appraiser mails the TRIM
notice within 55 days after certification of value.
If the Department has issued a review notice to the county’s property appraiser, the
property appraiser cannot mail the TRIM notice until the Department has approved
the assessment roll under s. 193.1142, F.S.
DAYS 65-80
Sept. 3 – 18
Within 65 to 80 days of certification of value, the taxing authority holds a public
hearing on the tentative budget and proposed millage rate (final hearing for school
districts). The TRIM notice, which the property appraiser mails, publicizes this
hearing.
At this hearing, the taxing authority:
- Amends the tentative budget
- Re-calculates the proposed millage rate
- Publicly announces the percentage, if any, by which the re-calculated proposed
millage exceeds the rolled-back rate
- Adopts a tentative millage and budget
If the tentatively adopted millage rate is greater than the proposed rate used for the
TRIM notice, each taxpayer in the jurisdiction must receive notification of the
increase by first class mail at the taxing authority’s expense (s. 200.065(2)(d), F.S.).
4
DAY 95
Sept. 18 –
Oct. 3
Within 15 days after the tentative budget hearing, the taxing authority advertises its
intent to adopt a final millage and budget.
The taxing authority must advertise a
NOTICE OF PROPOSED TAX INCREASE if the tentatively adopted millage
rate is greater than the rolled-back rate. The advertisement must be 1/4 page
and headed, “Notice of Proposed Tax Increase” (s. 200.065(3)(a), F.S.)
OR a
NOTICE OF BUDGET HEARING if the tentatively adopted millage rate is
equal to or less than the rolled-back rate. This advertisement does not have a
size requirement and will be headed, “Notice of Budget Hearing” (s.
200.065(3)(b), F.S.)
AND a
BUDGET SUMMARY ADVERTISEMENT, which must be adjacent to the
advertisement for the final hearing and meet the requirements of
section 129.03(3)(b), F.S. (s. 200.065(3)(l), F.S.).
DAYS 97-100
Hold the public hearing to adopt the final millage rate and budget two to five days
after the advertisement appears in the newspaper (s. 200.065(2), F.S.).
- Discuss the percentage increase in millage over the rolled-back rate first.
- Adopt the millage before adopting the budget by a separate vote.
- Do not adopt a final millage rate that exceeds the tentative millage rate.
- Before adopting the millage levy resolution or ordinance, publicly announce:
The name of the taxing authority
The rolled-back rate
The percentage increase over the rolled-back rate
The millage rate to be levied
5
WITHIN THREE DAYS AFTER THE FINAL HEARING
Send the resolution or ordinance adopting the final millage rate to the property
appraiser, the tax collector, and the Department of Revenue within three days after
the final hearing.
- The taxing authority cannot levy any millage rates, other than those approved
by referendum, until the governing board of the taxing authority approves the
resolution or ordinance to levy and sends it to the property appraiser and the tax
collector.
- The property appraiser’s receipt of the resolution or ordinance is the official
notice that the taxing authority has approved the millage rate (s. 200.065(4),
F.S.).
Note: The resolution or ordinance must be submitted within 101 days of the July 1
certification of value (by October 9). (s. 200.065(4), F.S.)
Before the extension of the rolls, the property appraiser sends Form DR-422 to
each taxing authority and, if applicable, Forms DR-422DEBT. DR-422 and DR-
422DEBT record any aggregate change in the assessment roll from the preliminary
roll, including changes that result from actions by the value adjustment board (VAB)
and correction of errors to the assessment roll.
WITHIN THREE DAYS AFTER RECEIPT OF CERTIFICATION
Within three days after the taxing authority receives Forms DR-422 and, if
applicable, DR-422DEBT, the taxing authority completes and certifies final
millage(s) to the property appraiser.
6
WITHIN 30 DAYS OF THE FINAL HEARING
Within 30 days following adoption of the millage and budget ordinances or resolutions, each taxing authority completes Certification of Compliance (Form DR-
487) to certify compliance with the provisions of chapter 200, F.S., and sends it to
the Property Tax Oversight program.
Do not delay in submitting your TRIM compliance package. It is due within 30 days
of the final hearing.
If you have not received Form DR-422, indicate this on Form DR-487. Once you
receive Form DR-422 from the property appraiser, complete and return it to the
property appraiser and send a copy to the Property Tax Oversight program.
Please remember the requirement to post your final adopted budget on your taxing
authority’s official website within 30 days of adoption. Ref er to statutory references
listed below for specific instructions regarding the posting of tentative and final
budgets.
Counties s. 129.03(3), F.S.
Municipalities s. 166.241(3) and (5), F.S.
Special Districts s. 189.016(4) and (7), F.S.
7
Certification Date Examples
Typical date of certification = July 1 SCHOOL’S FINAL FINAL
DAY BCC SCHOOL DR-420S TRIM NOTICE TENTATIVE
HEARING DR-420 MAILED PETITION
15 29 35 55 25 65 80 95
JULY 1 7/15 7/29 8/4 8/24 9/18 9/3 9/18 9/18-10/3
JULY 2 7/16 7/30 8/5 8/25 9/19 9/4 9/19 9/19-10/4
JULY 3 7/17 7/31 8/6 8/26 9/20 9/5 9/20 9/20-10/5
JULY 4 7/18 8/1 8/7 8/27 9/21 9/6 9/21 9/21-10/6
JULY 5 7/19 8/2 8/8 8/28 9/22 9/7 9/22 9/22-10/7
JULY 6 7/20 8/3 8/9 8/29 9/23 9/8 9/23 9/23-10/8
JULY 7 7/21 8/4 8/10 8/30 9/24 9/9 9/24 9/24-10/9
JULY 8 7/22 8/5 8/11 8/31 9/25 9/10 9/25 9/25-10/10
JULY 9 7/23 8/6 8/12 9/1 9/26 9/11 9/26 9/26-10/11
JULY 10 7/24 8/7 8/13 9/2 9/27 9/12 9/27 9/27-10/12
JULY 11 7/25 8/8 8/14 9/3 9/28 9/13 9/28 9/28-10/13
JULY 12 7/26 8/9 8/15 9/4 9/29 9/14 9/29 9/29-10/14
JULY 13 7/27 8/10 8/16 9/5 9/30 9/15 9/30 9/30-10/15
JULY 14 7/28 8/11 8/17 9/6 10/1 9/16 10/1 10/1-10/16
JULY 15 7/29 8/12 8/18 9/7 10/2 9/17 10/2 10/2-10/17
JULY 16 7/30 8/13 8/19 9/8 10/3 9/18 10/3 10/3-10/18
JULY 17 7/31 8/14 8/20 9/9 10/4 9/19 10/4 10/4-10/19
JULY 18 8/1 8/15 8/21 9/10 10/5 9/20 10/5 10/5-10/20
JULY 19 8/2 8/16 8/22 9/11 10/6 9/21 10/6 10/6-10/21
JULY 20 8/3 8/17 8/23 9/12 10/7 9/22 10/7 10/7-10/22
JULY 21 8/4 8/18 8/24 9/13 10/8 9/23 10/8 10/8-10/23
JULY 22 8/5 8/19 8/25 9/14 10/9 9/24 10/9 10/9-10/24
JULY 23 8/6 8/20 8/26 9/15 10/10 9/25 10/10 10/10-10/25
JULY 24 8/7 8/21 8/27 9/16 10/11 9/26 10/11 10/11-10/26
JULY 25 8/8 8/22 8/28 9/17 10/12 9/27 10/12 10/12-10/27
JULY 26 8/9 8/23 8/29 9/18 10/13 9/28 10/13 10/13-10/28
JULY 27 8/10 8/24 8/30 9/19 10/14 9/29 10/14 10/14-10/29
JULY 28 8/11 8/25 8/31 9/20 10/15 9/30 10/15 10/15-10/30
JULY 29 8/12 8/26 9/1 9/21 10/16 10/1 10/16 10/16-10/31
JULY 30 8/13 8/27 9/2 9/22 10/17 10/2 10/17 10/17-11/1
JULY 31 8/14 8/28 9/3 9/23 10/18 10/3 10/18 10/18-11/2
Shortened Time Period
JUNE 23 7/7 7/21 7/27 8/16 9/10 8/26 9/10 9/10-9/25
TRIM Forms
9
Certification of Taxable Value (Form DR-420)
10
11
12
Certification of Voted Debt Millage (Form DR-420DEBT)
13
Tax Increment Adjustment Worksheet (Form DR-420TIF)
14
15
Maximum Millage Levy Calculation Preliminary Disclosure (Form DR-420MM-P)
16
17
18
Prior Year Certification of Taxable Value (Form DR-420)
19
20
21
Prior Year Maximum Millage Levy Calculation (Form DR-420MM)
22
23
24
Maximum Millage Levy Calculation Final Disclosure (Form DR-420MM)
25
26
27
Notice of Proposed Property Taxes (Form DR-474)
28
29
30
31
Notice of Proposed Property Taxes and Proposed or Adopted Non-Ad Valorem
Assessment (Form DR-474N)
32
33
34
35
Example: Property Appraiser’s Date and Time Correction for T RIM Notice
NOTICE OF PROPOSED PROPERTY TAXES
CORRECTION
The Notice of Proposed Property Taxes (TRIM notice) for the ___(name of taxing
authority)__ indicated an incorrect public hearing date/time of ________________.
A public hearing on the proposed taxes and budget will be held on:
(DATE)
(TIME)
at
(MEETING PLACE)
The Notice of Proposed Property Taxes Correction ad must:
• Be a full ¼ page of the newspaper
• Have a headline in a font no smaller than 18 point
• Not be published in the legal or classified section
• Be published in a newspaper of general interest and readership and general paid circulation
in the county or in its geographically limited insert
• Not be accompanied, preceded, or followed by other ads or notices that conflict with or
contradict the required publications
• Correct only the date and time error on the TRIM notice • Be advertised by the property appraiser with the permission of the taxing authority affected
by the error
• Be advertised at least 10 days before the public hearing
Hold the hearing after 5:00 p.m., Monday – Friday, anytime on Saturday, but never on Sunday.
Hearing Information
37
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 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.
38
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 taxing authority’s expense 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
- The taxing authority 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 (ss.
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.).
39
Taxing Authorities with Dependent Districts
Taxing authorities with dependent special taxing districts can adopt the tax levies for all their
dependent special taxing districts by a single unanimous vote. Taxing authorities may also
adopt the budgets for all their dependent special taxing districts by a single unanimous vote
(see chapter 98-32, Laws of Florida, effective April 29, 1998). If the taxing authority uses this
procedure, it will not be a violation of Rule 12D-17.005, F.A.C.
However, if someone asks for a separate discussion and adoption f or the tax levy or budget of a
dependent special taxing district, the taxing authority must discuss and adopt that tax levy or
budget separately.
Multi-County Authorities
A multi-county taxing authority must make every reasonable effort to avoid scheduling hearings
on days the counties or school districts in its jurisdiction use (s. 200.065(2)(e)2., F.S.).
If the property appraiser mails the Notice of Proposed Property Taxes after September 3, any
multi-county taxing authority that levies ad valorem taxes in that county must advertise its intent
to adopt a tentative budget and millage rate. The ad must be in a newspaper of paid general
circulation in the counties. It must hold the hearing two to five days after the ad appears in the
newspaper but not after September 18 (s. 200.065(3)(g), F.S.).
40
When Executive Order Is Issued Because of a State of Emergency
Executive Order
In the event of a state of emergency, such as the imminence of a tropical storm, hurricane, or
other natural calamity, the Governor of the State of Florida will issue an executive order. The executive order will provide pertinent information and guidance such as the following:
• List the counties or areas impacted by the emergency event
• Suspend the effect of any statute, rule, or order that would prevent, hinder, or delay any
action necessary to cope with the emergency
DOR Emergency Order
During a state of emergency, the taxing authority should be cognizant of any executive order
issued by the Governor, or any guidance issued by the Executive Director of the Department of
Revenue. When an executive order has been issued, the Executive Director of the Department
of Revenue (DOR) will in turn issue an emergency order to implement the provisions of the
Governor’s executive order. The emergency order will provide specific guidelines with regards
to the TRIM process:
• List the counties impacted by the emergency order
• Extend TRIM timelines
• Temporarily waive TRIM compliance requirements
• Provide specific guidance related to TRIM hearing and advertising requirements
41
Rescheduled Tentative/Final Hearing Because of State of Emergency
- If the taxing authority postpones or reschedules a hearing because of circumstances beyond
its control, the taxing authority should publish a notice in a newspaper of general paid
circulation in the county
- The notice must state the time (after 5:00 p.m.), date, and address for the rescheduled
hearing.
- The notice cannot be in the legal notices or classified advertising section of the newspaper.
- The taxing authority must hold the rescheduled hearing two to five days after the notice
appears in the newspaper.
- The Notice of Rescheduled Hearing does not require any accompanying ads.
- Include the entire newspaper page and the proof of publication for this advertisement in the
Certification of Compliance (TRIM package).
42
Maximum Millage Limitation Requirements
In addition to the TRIM requirements, local governments must also conform to the maximum
millage limitation requirements. Section 200.065(5), F.S., outlines the requirements.
Maximum millage requirements apply to all taxing authorities except school districts.
By Majority Vote
The majority vote rate, with one exception, is equal to the rolled-back rate as calculated on
Form DR-420 adjusted by the percentage change in per capita Florida personal income. In
determining this rate, it does not matter if the previous year’s adopted rate was greater than
the previous year’s majority vote rate.
The exception occurs if the previous year’s adopted rate was less than the majority vote rate.
In this case, the taxing authority must calculate a new rolled-back rate based on the
assumption that in the previous year, the taxing authority levied the majority vote rate. This
newly calculated rolled-back rate is then further adjusted by the percentage change in per
capita Florida personal income to arrive at the current year majority vote rate. The revised
rolled-back rate in this calculation is only for use in determining maximum millage, not for
TRIM purposes.
By Two-Thirds Vote
Taxing authorities may levy a millage up to 110 percent of the majority vote maximum
millage rate.
By a Unanimous Vote or a Referendum
Taxing authorities may levy any millage up to their constitutional or statutory maximum
millage.
For taxing authorities with dependent special districts or MSTUs, the millage caps are based
on the taxes levied by the principal authority and all its dependent special districts and
MSTUs. Some component taxing authorities may vote to levy above their maximum as long
as the other taxing authorities levy sufficiently below their maximums. The total of taxes
levied by all component taxing authorities cannot be more than the aggregate maximum if
each taxing authority had chosen to levy its maximum millage.
To determine if the principal taxing authority and its dependent districts meet the maximum
millage requirements:
1. Determine the total sum of taxes that would result if each component taxing authority
voted to levy its maximum millage.
2. Determine the total sum of taxes the component taxing authorities are actually levying.
The sum in the second step must be equal to or less than the sum in step one to meet
maximum millage requirements.
Advertisements
44
Advertisement Requirements
Taxing authorities are not required to advertise the tentative millage and budget hearing. The
TRIM notice, which the property appraiser mails, advertises the tentative hearing. The
completed Form DR-420 provides the proposed millage rate; rolled-back rate; and date, time,
and place of the hearing.
Within 15 days after the adoption of the tentative millage and budget, the taxing authority must
advertise its intent to adopt a final millage and budget.
The final hearing must take place two to five days after the advertisement is first published in
the newspaper.
Taxing authorities must place advertisements in a newspaper of general paid circulation in the
county or in its geographically limited insert. The insert must circulate in geographic boundaries
that include the taxing authority’s geographic boundaries (s. 200.065(3)(h), F.S.).
Newspaper advertisements cannot
‒ Be placed in the legal or classified section (s. 200.065(3), F.S.)
‒ Deviate from the language specified in s. 200.065, F.S.
‒ Be accompanied, preceded, or followed by other advertising or notices that conflict with
or contradict the required publications (s. 200.065(3)(h), F.S.)
‒ Be combined. The advertisements must be separate and adjacent (s. 200.065(3)(I),
F.S.)
“Adjacent to,” when used in reference to newspaper advertisements, means next to, touching,
or contiguous, either at the sides or at the corners. This term includes advertisements placed
adjacent to one another, either on the same page or on adjoining pages with a crease
separating them, so that a reader may view the advertisements simultaneously when the
newspaper pages are open on a flat surface.
45
Advertisement Requirements
Size Requirements
Budget Summary No size requirement
Notice of Budget Hearing No size requirement
Notice of Proposed Tax Increase Full ¼ page of newspaper
Notice of Continuation No size requirement
Proof of Publication
You must submit a proof of publication for each advertisement.
To eliminate any possible advertising errors which could cause additional advertising expense, it
is recommended that you
• State in writing all advertising requirements and special instructions to the newspaper,
and execute a contract between the taxing authority and the newspaper.
Examples:
o Newspaper contract
o Newspaper requirements for Budget Summary and Notice of Budget Hearing ads
o Newspaper requirements for Budget Summary and Notice of Proposed Tax
Increase ads
o Proof of publications
• Proof ALL advertisements before publication.
• Check the newspaper’s advertising requirements and deadlines.
• Establish a time frame for advertising well in advance.
o Publish the final hearing advertisements within 15 days after the tentative budget
hearing.
o Hold the final hearing two to five days after the ads appear in the newspaper.
46
Advertisement Selection Worksheet
To select the appropriate advertisement that accompanies the Budget Summary advertisement,
calculate the percentage change of rolled-back rate (RBR) (see the formula on line 27 of Form
DR-420):
[(current year aggregate tentative millage rate ÷ current year aggregate RBR) - 1.00] x 100 = %
change RBR
Example:
Tentatively adopted millage rate 5.4200
Rolled-back rate 4.6900
[(5.4200 ÷ 4.6900) - 1.00] = 0.15565031983
0.15565031983 x 100 = 15.565031983
The recommended percentage change of RBR is 15.57 percent.
1. When the tentatively adopted millage rate is greater than the current year RBR, the
percentage change of RBR will also be greater than 0.00.
Publish a 1/4 page Notice of Proposed Tax Increase advertisement with an adjacent Budget
Summary advertisement.
2. When the tentatively adopted millage rate is equal to or less than the current year RBR,
the percentage change of RBR will also be equal to or less than 0.00.
Publish a Notice of Budget Hearing advertisement with an adjacent Budget Summary
advertisement.
3. First-year levy for a taxing district:
Publish a 1/4 page Notice of Proposed Tax Increase advertisement with an adjacent Budget
Summary advertisement.
4. A Budget Summary advertisement must always appear adjacent to either the Notice of
Proposed Tax Increase or a Notice of Budget Hearing advertisement, not both.
Note: Taxing authorities with dependent districts and MSTUs use the current year tentative
aggregate millage rate and current year aggregate rolled-back rate.
47
Advertisement Time Frame
The advertisements for the final TRIM hearing must be published within 15 days after the
meeting adopting the tentative millage and tentative budget (s. 200.065(2)(d), F.S.).
The taxing authority should hold the final TRIM hearing two to five days after the advertisements
first appear in the newspaper.
Example:
For TRIM advertisements published on Saturday:
- Monday is the first day the hearing may take place.
- Thursday is the last day the hearing may take place.
Each taxing authority is responsible for understanding the newspaper's advertising
requirements and deadlines.
Proposed Tax
Increase
Advertisement
49
Percentage Increase over Rolled-Back Rate
Calculation:
[(current year aggregate millage rate ÷ current year aggregate rolled-back rate) - 1.00] x 100
Form DR-420
[(Line 26 divided by Line 23) – 1.00] x 100
Example:
Line 26 (or aggregate tentative/final millage rate) 3.2450 per $1,000
Line 23 (aggregate final rolled-back rate) 3.2235 per $1,000
[(3.2450 ÷ 3.2235) - 1.00] = .00666977
.00666977 x 100 = 0.66698
The percentage increase over the rolled-back rate = 0.67%
(rounded to two decimal places)
The percentage increase over the rolled-back rate must be included in the resolution or
ordinance adopting the millage rate.
When the percent change of rolled-back rate is greater than 0.00, publish a Notice of Proposed
Tax Increase advertisement with an adjacent Budget Summary advertisement.
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Notice of Proposed Tax Increase Memorandum
MEMORANDUM:
TO: Display Advertising Manager
Advertising Department
Specific Newspaper
FROM: Chief Administrative Officer
Name of Taxing Authority
RE: Newspaper Notice
_______________________________ is required by law to advertise in a newspaper of
(Name of taxing authority)
general paid circulation in the county or in its geographically limited insert a notice of its
intent to adopt a millage rate and budget.
The enclosed advertisements are to appear in your newspaper exactly following the
enclosed instructions. Please sign and return a copy to the above taxing authority.
____________________________________
Signature of Display Advertising Manager
____________________________________
Date
Sincerely,
Chief Administrative Officer
CAO
cc: Advertising Director
Attachments
(Not required by Florida Statutes. This is an example you may use stating your advertising
request to the newspaper.)
51
Example: Notice of Proposed Tax Increase Requirements
Newspaper Requirements
The ____________________________ is required by law to advertise in a newspaper of
(Name of taxing authority)
general paid circulation in the county or in its geographically limited insert a notice of its intent to
adopt a final millage rate and budget. A public hearing to finalize the budget and adopt a millage
rate will take place two to five days after the day that the advertisement is first published.
----------------------------------------------------------------------------------------------------------
Please run the enclosed advertisements exactly as instructed.
1. To appear ____________________, or as near to this date as possible.
(First date ad can appear)
However, in no event will the ad appear after ________________________.
(Latest date ad can appear)
2. The advertisements cannot be placed where legal notices and classified
advertisements appear.
3. The advertisements cannot be combined.
4. The advertisements must be adjacent.
5. Forward proof of publication for each advertisement and entire page in which the ad
appears, with your statement, by__________________________________. (No later than two weeks after ad is published)
Proof of publication should state each advertisement.
6. Both ads will run for one day only.
A. Notice of Proposed Tax Increase Ad (example enclosed)
1. Size requirement - a full 1/4 page of the newspaper
2. Headline - no smaller than 18 point
B. Budget Summary Ad (example enclosed)
1. No size requirement for this ad
2. Must be adjacent to the Notice of Proposed Tax Increase
(Not required by Florida Statutes. This is an example you may use stating your advertising
request to the newspaper.)
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Example: Proof of Publication Completed by Newspapers
NOTE: If submitting one proof of publication, it must state each advertisement.
AFFIDAVIT OF PROOF OF PUBLICATION
(s. 50.051, F.S.)
NAME OF NEWSPAPER
Published (Weekly or Daily)
(Town or City) (County) Florida
STATE OF FLORIDA COUNTY OF ______________________________:
Before the undersigned authority personally appeared ________________________,
who on oath says that he or she is ___________________ of the ________________,
a newspaper published in ______________________County, Florida; that the attached
copy of advertisement, being a _____________________________in the matter of
NOTICE OF PROPOSED TAX INCREASE AND BUDGET SUMMARY in the
___________________Court, was published in said newspaper in the issues of
_____________________________________________________________________.
Affiant further says that the said __________________________________________
is a newspaper published at _______________________, in said
_____________________County, Florida, and that newspaper has been continuously
published in ________________________County, Florida, each
____________________________and has been entered as second-class mail matter
at the post office in ________________________, in _____________________
County, Florida, for a period of 1 year next preceding the first publication of the attached
copy of advertisement; and affiant further says that he or she has neither paid nor
promised any person, firm or corporation any discount, rebate, commission, or refund
for the purpose of securing this advertisement for publication in the said newspaper.
Sworn to and subscribed before me this __________day of ____________, 20___, by
_______________________________, who is personally known to me or who has
produced (type of identification) as identification.
____________________________________
(Signature of Notary Public)
________________________________________________
(Print, Type, or Stamp Commissioned Name of Notary Public) ________________________________________________ (Notary Public)
53
Example: Notice of Proposed Tax Increase
Use 100 percent of tax levies in the advertisement below.
NOTICE OF PROPOSED TAX INCREASE
The ___(name of taxing authority)__ has tentatively adopted a measure to increase its
property tax levy.
Last year’s property tax levy:
A. Initially proposed tax levy .......................................................... $XX,XXX,XXX
B. Less tax reductions due to Value Adjustment Board
and other assessment changes ................................................ $XX,XXX,XXX
C. Actual property tax levy ............................................................. $XX,XXX,XXX
This year’s proposed tax levy ................................................. $XX,XXX,XXX
All concerned citizens are invited to attend a public hearing on the tax increase to be held
on:
(DATE)
(TIME)
at
(MEETING PLACE)
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing.
Use this ad if your taxing authority's tentatively adopted millage rate is greater than the current
year rolled-back rate.
The Notice of Proposed Tax Increase ad will:
• Be a full 1/4 page ad
• Have a headline in a font no smaller than 18 point
• Have an adjacent Budget Summary advertisement • Not be published in the legal or classified section
• Be published in a newspaper of general paid circulation in the county or in its geographically
limited insert
• Not deviate from the specified language
• Not be accompanied, preceded, or followed by other ads or notices that conflict with or
contradict the required publications
• Advertise the final hearing within 15 days of the tentative (first) hearing
Hold the final hearing two to five days after advertising.
Use 100 percent of tax levies in the Notice of Proposed Tax Increase.
54
Example: Last Year’s Actual Levy Less Than Initially Proposed Levy
Use 100 percent of tax levies in the advertisement below.
NOTICE OF PROPOSED TAX INCREASE
The ___(name of taxing authority)__ has tentatively adopted a measure to increase
its property tax levy.
Last year’s property tax levy:
A. Initially proposed tax levy .......................................................... $ 47,969
B. Less tax reductions due to Value Adjustment Board
and other assessment changes ................................................ $ 3,833
C. Actual property tax levy ............................................................. $ 44,136
This year’s proposed tax levy ................................................. $ 49,740
All concerned citizens are invited to attend a public hearing on the tax increase to be
held on:
(DATE)
(TIME)
at
(MEETING PLACE)
A FINAL DECISION on the proposed tax increase and the budget will be made at this
hearing.
To complete the above Notice of Proposed Tax Increase advertisement, use the information
from the following forms:
Last year’s proposed tax levy:
A. $47,969 Prior year Form DR-420, line 25
B. $ 3,833 Subtract line C from line A to calculate line B
C. $44,136 Current year Form DR-420, line 11 (sum of all Forms DR-420 line 11
if you have MSTUs or dependent special districts)
This year’s proposed tax levy:
$49,740 (current year’s tentatively adopted millage rate x current year gross
taxable value) ÷ 1,000 (line 4, current year Form DR-420)
If the tentatively adopted millage rate is the same as the proposed millage rate, use the current
year Form DR-420, line 25.
55
Prior Year Certification of Taxable Value (Form DR-420)
56
57
Example: Completed Last Year’s Actual Levy Greater Than Initially Proposed
Levy
Use 100 percent of tax levies in the advertisement below.
NOTICE OF PROPOSED TAX INCREASE
The ___(name of taxing authority)__ has tentatively adopted a measure to increase
its property tax levy.
Last year’s property tax levy:
A. Initially proposed tax levy .......................................................... $ 3,684,715
B. Less tax reductions due to Value Adjustment Board
and other assessment changes ................................................ $ (137,468)
C. Actual property tax levy ............................................................. $ 3,822,183
This year’s proposed tax levy ................................................. $ 3,685,183
All concerned citizens are invited to attend a public hearing on the tax increase to be
held on:
(DATE)
(TIME)
at
(MEETING PLACE)
A FINAL DECISION on the proposed tax increase and the budget will be made at this
hearing.
To complete the above Notice of Proposed Tax Increase advertisement, use information from
the following forms:
Last year’s proposed tax levy:
A. $3,684,715 Prior year Form DR-420, line 25
B. $(137,468) Subtract line C from line A to calculate line B
C. $3,822,183 Current year Form DR-420, line 11 (sum of all Forms DR-420 line 11 if you
have MSTUs or dependent special districts)
This year’s proposed tax levy:
$3,685,183 (current year’s tentatively adopted millage rate x current year gross taxable
value) ÷ 1,000 (line 4, current year Form DR-420)
If the tentatively adopted millage rate is the same as the proposed millage rate, use current
year Form DR-420, line 25.
58
Example: Multi-County and Water Management District
Use 100 percent of tax levies in the advertisement below.
NOTICE OF PROPOSED TAX INCREASE
The ___(name of taxing authority)__ has tentatively adopted a measure to increase
its property tax levy.
Last year’s property tax levy:
A. Initially proposed tax levy ...................................................... $ 529,023
B. Less tax reductions due to Value Adjustment Board
and other assessment changes............................................ $ 1,878
C. Actual property tax levy.......................................................... $ 527,145
This year’s proposed tax levy ................................................. $ 605,741
This tax increase is applicable to (name of county or counties).
All concerned citizens are invited to attend a public hearing on the tax increase to be held
on:
(DATE)
(TIME)
at
(MEETING PLACE)
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing.
To complete the above Notice of Proposed Tax Increase advertisement, use information from
the following forms:
Last year’s proposed tax levy:
A. $529,023 Prior year Form DR-420, line 25
B. $1,878 Subtract line C from line A to calculate line B
C. $527,145 Current year Form DR-420, line 11 (sum of all Forms DR-420 line 11 if you
have MSTUs or dependent special districts)
This year’s proposed tax levy:
$605,741 (current year’s tentatively adopted millage rate x current year gross taxable
value) ÷ 1,000 (line 4, current year Form DR-420)
If the tentatively adopted millage rate is the same as the proposed millage rate, use line 25,
Form DR-420.
BUDGET HEARING
ADVERTISEMENT
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Calculation of Percent of Increase over Rolled-Back Rate
Calculation:
[(current year aggregate millage rate current year aggregate rolled-back rate) - 1.00] x 100
Certification of Taxable Value, (Form DR-420)
[(Line 26 Line 23) - 1.00] x 100
Example:
Line 26 (or millage adopted at first hearing) 3.2750 per $1,000
Line 23 (rolled-back rate) 3.2800 per $1,000
[(3.2750 3.2800) - 1.00] = -0.00152439
-0.00152439 x 100 = -0.15244
The percentage increase over the rolled-back rate = -0.15%
The percentage increase over the rolled-back rate must be included in the resolution/ordinance
adopting the millage rate.
When the percent change of rolled-back rate is less than or equal to 0.00, publish a Notice of
Budget Hearing advertisement.
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Memorandum to Newspaper
MEMORANDUM:
TO: Display Advertising Manager
Advertising Department
Specific Newspaper
FROM: Chief Administrative Officer
Name of Taxing Authority
RE: Newspaper Notice
_______________________________ is required by law to advertise in a newspaper of
(Name of taxing authority)
general paid circulation in the county or in its geographically limited insert a notice of its
intent to adopt a millage rate and budget.
The enclosed advertisements are to appear in your newspaper exactly following the
enclosed instructions. Please sign and return a copy to the above taxing authority.
____________________________________
Signature of Display Advertising Manager
____________________________________
Date
Sincerely,
Chief Administrative Officer
CAO
cc: Advertising Director
Attachments
62
Example: Notice of Budget Hearing
Newspaper Requirements
The ____________________________ is required by law to advertise in a newspaper of
(Name of taxing authority)
general paid circulation in the county or in its geographically limited insert a notice of its intent to
adopt a final millage rate and budget. A public hearing to finalize the budget and adopt a millage
rate will take place not less than two days or more than five days after the day that the
advertisement is first published.
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Please run the enclosed advertisements exactly as instructed.
1. To appear ____________________, or as near to this date as possible.
(First date ad can appear)
However, in no event will the ad appear after ________________________.
(Latest date ad can appear)
2. The advertisements cannot be placed where legal notices and classified
advertisements appear.
3. The advertisements cannot be combined.
4. Th e advertisements must be adjacent.
5. Forward proof of publication for each advertisement and entire page in which the ad
appears, with your statement, by__________________________________. (No later than two weeks after ad is published)
Proof of publication should state each advertisement.
6. Both ads will run for one day only.
A. Notice of Budget Hearing (example enclosed)
1. There is no size requirement.
B. Budget Summary Ad (example enclosed)
1. There is no size requirement.
2. This ad must appear adjacent to the Notice of Budget Hearing.
63
Example: Proof of Publication Completed by Newspapers
Note: If submitting one proof of publication, it must state each advertisement.
AFFIDAVIT OF PROOF OF PUBLICATION
(s. 50.051, F.S.)
NAME OF NEWSPAPER
Published (Weekly or Daily)
(Town or City) (County) Florida
STATE OF FLORIDA COUNTY OF ______________________________:
Before the undersigned authority personally appeared ________________________,
who on oath says that he or she is ___________________ of the ________________,
a newspaper published in ______________________County, Florida; that the attached
copy of advertisement, being a _____________________________in the matter of
NOTICE OF BUDGET HEARING AND BUDGET SUMMARY in the
___________________Court, was published in said newspaper in the issues of
_____________________________________________________________________.
Affiant further says that the said __________________________________________
is a newspaper published at _______________________, in said
_____________________County, Florida, and that newspaper has been continuously
published in ________________________County, Florida, each
____________________________and has been entered as second-class mail matter
at the post office in ________________________, in _____________________
County, Florida, for a period of 1 year next preceding the first publication of the attached
copy of advertisement; and affiant further says that he or she has neither paid nor
promised any person, firm or corporation any discount, rebate, commission, or refund
for the purpose of securing this advertisement for publication in the said newspaper.
Sworn to and subscribed before me this __________day of ____________, 20___, by
_______________________________, who is personally known to me or who has
produced (type of identification) as identification.
____________________________________
(Signature of Notary Public)
________________________________________________
(Print, Type, or Stamp Commissioned Name of Notary Public) ________________________________________________
(Notary Public)
64
Example: Notice of Budget Hearing Ad – Regular Taxing Authorities
NOTICE OF BUDGET HEARING
The ___(name of taxing authority)__ has tentatively adopted a budget
for ____(fiscal year)__.
A public hearing to make a FINAL DECISION on the budget AND TAXES
will be held on:
(DATE)
(TIME)
at
(MEETING PLACE)
Use this ad if your taxing authority's tentatively adopted millage rate is equal to or less than the
current year's rolled-back rate.
Calculation:
[(current year aggregate tentative millage current year aggregate rolled-back rate) - 1.00] x
100 = percent change of the rolled-back rate
Use a Notice of Budget Hearing ad when this percent change is 0.00 or less.
The Notice of Budget Hearing ad will:
• Not be in the legal or classified section
• Have an adjacent Budget Summary ad
• Not deviate from the specified language
• Have no size requirements
• Be published in a newspaper of general paid circulation in the county or in its geographically
limited insert
• Not be accompanied, preceded, or followed by other ads or notices that conflict with or
contradict the required publications
Advertising Time Frame
- Advertise the final hearing within 15 days of the tentative (first) hearing.
- Hold the final hearing two to five days after the day the ads first appear in the newspaper.
65
Example: Notice of Budget Hearing Ad – Multi-County and Water Management
Districts
NOTICE OF BUDGET HEARING
The ___(name of taxing authority)__ has tentatively adopted a
budget for ____(fiscal year)__.
This notice is applicable to
(name of county or counties)
A public hearing to make a FINAL DECISION on the budget AND
TAXES will be held on:
(DATE)
(TIME)
at
(MEETING PLACE)
Use the above ad if your taxing authority's tentatively adopted millage rate is equal to or less
than the current year's rolled-back rate.
Calculation:
[(current year aggregate tentative millage current year aggregate rolled-back rate) - 1.00] x
100 = percent change of the rolled-back rate
Use a Notice of Budget Hearing ad when this percent change is 0.00 or less.
The Notice of Budget Hearing ad will:
• Not be placed in the legal or classified section
• Have an adjacent Budget Summary ad
• Not deviate from the specified language
• Have no size requirements
• Be published in a newspaper of general paid circulation in the county or in its geographically
limited insert
• Not be accompanied, preceded, or followed by other ads or notices that conflict with or
contradict the required publications
Advertising Time Frame
- Advertise the final hearing within 15 days of the tentative (first) hearing.
- Hold the final hearing two to five days after the ads first appear in the newspaper.
66
Budget Summary
Advertisement
67
Budget Summary Advertisement Requirements
An adjacent Budget Summary advertisement meeting the requirements of s. 129.03(3)(b), F.S.,
must accompany all required TRIM advertisements. This summary will show for each budget
and the total of all budgets the proposed tax millages; balances; and reserves and total of each
major classification of receipts and expenditures, classified according to the classification of
accounts prescribed by the appropriate state agency (s. 129.03(3)(b), F.S.).
Note: “Proposed operating budget expenditures" or "operating expenditures" means all monies
of local government, including dependent special districts, that the local government:
• Spent or could spend during the applicable fiscal year; or
• Retained or could retain as a balance for future spending in the fiscal year
However, those monies that the local government holds or uses in trust, agency, or internal
service funds and expenditures of bond proceeds for capital outlay or for advanced refunded
debt principal are excluded (s. 200.065(3)(l), F.S.).
The Budget Summary advertisement must state all tentative millages (ss. 200.065(3)(l) and
129.03(3)(b), F.S.).
Budget Summary advertisements must include the statement of increase in operating
expenditures in bold type if the proposed operating budget expenditures for the upcoming year
are greater than those of the current year.
Budget Summary ads must include a presentation of all proposed budgets and millages (ss.
200.065(3)(l) and 129.03(3)(b), F.S.).
The Budget Summary must:
• Show all tentatively adopted millage rates:
General Fund
Dependent District
MSTU
Voted Debt Service
• Have at least 95% of ad valorem taxes included in the budget for each millage rate shown.
Ad valorem taxes can be more than 95 percent but not less than 95 percent for each millage
rate.
Show 100 percent of ad valorem taxes if the overall budget shows less than 5 percent for
estimated revenues.
Calculation of ad valorem taxes:
Current year gross taxable value for operating purposes
(line 4, Form DR-420) x tentatively adopted millage rate
Example:
Line 4 x millage x .95 = Minimum Ad Valorem Taxes
$11,252,100 x 4.4205 x .95 (per $1,000) = $47,253
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Calculation of ad valorem taxes for debt service:
Current year gross taxable value for operating purposes
(line 4, Form DR-420DEBT) x tentatively adopted debt millage rate Example:
Line 4 DR-420DEBT x millage x .95 = Minimum Ad Valorem Debt Taxes
$11,252,100 x 1.0000 x .95 (per $1,000) = $10,689
• Show all funds
• Have a balanced budget
All funds should balance.
The total of all funds should balance.
• Show a line item for Reserves
• Have an adjacent ad (Notice of Proposed Tax Increase ad or Notice of Budget Hearing ad –
not both)
• Not be in the legal or classified section of the newspaper
• Have no size requirements • Comply with sections 129 and 166, F.S., and all statutory budget requirements
• Include the following statement (in bold) if the proposed operating budget expenditures are
more than last year's total operating expenditures and the applicable percentage is greater
than zero:
THE PROPOSED OPERATING BUDGET EXPENDITURES OF (name of taxing
authority) ARE (percent rounded to one decimal place) MORE THAN LAST YEAR'S
TOTAL OPERATING EXPENDITURES.
Calculation:
[(current year budget - prior year budget) ÷ prior year budget] x 100
69
Example: Calculation of 95 Percent Ad Valorem Proceeds
Each millage rate must include at least 95 percent ad valorem proceeds in the budget.
Town of Florida
TAXING AUTHORITY
CALCULATION 95% AD VALOREM PROCEEDS:
Line 4 (DR-420) x .95 x Tentative/Advertised Millage = MINIMUM REQUIREMENT
Line 4 (DR-420DEBT) x .95 x Tentative/Advertised Debt Millage = MINIMUM
REQUIREMENT
Line 4, Form DR-420 Millage
$11,252,100 x .95 x 4.4205 per $1,000 = $47,253
Line 4, Form DR-420DEBT
$11,252,100 x .95 x 1.0000 per $1,000 = $10,689
TOTAL $57,942
Minimum ad valorem proceeds to include in the budget:
$47,253 4.4205 = Millage Rate
$10,689 1.0000 = Voted Debt Service
$57,942 Total minimum ad valorem proceeds included in the budget
MILLAGE
Proposed
Tentative/advertised
OPERATING
4.4205
4.4205
DEP/MSTU/DEBT
1.0000
1.0000
70
Example: Budget Summary Ad with Budget Increase
71
Example: Budget Summary Ad without Budget Increase
72
Recessed Hearing Information
If circumstances beyond the taxing authority’s control cause the hearing to be recessed (not
adjourned), the taxing authority will publish a Notice of Continuation in a newspaper of general
paid circulation in the county.
The Notice of Continuation will be published two to five days before the taxing authority
continues the hearing and will state the:
• Date
• Time
• Place for the continuation of the hearing (s. 200.065(2)(e)2., F.S.)
If the taxing authority publishes a Notice of Continuation, include the entire page of the
newspaper and proof of publication in the TRIM package.
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Recessed Tentative/Final Hearing
NOTICE OF CONTINUATION
The Tentative/Final Budget Hearing held on (Date of Hearing)
for the (Name of Taxing Authority) was recessed and will be continued on
(Date, Time, and Location of New Hearing)
(INCLUDE NAME OF TOWN)
- If the taxing authority recesses the hearing because of circumstances beyond its control, the
taxing authority must publish a notice in a newspaper of general paid circulation in the
county.
- The notice will state the time (after 5:00 p.m.), date, and address for the continuation of the
hearing.
- The notice cannot be in the legal notices or classified advertising section of the newspaper.
- The taxing authority must hold the continued hearing two to five days after the continuation
notice appears in the newspaper.
- The continuation notice does not require any accompanying ads.
- Do not adjourn the hearing. The hearing is to be recessed.
- Include the entire newspaper page and the proof of publication for this advertisement in the
Certification of Compliance (Form DR-487, TRIM package).
74
Resolution/Ordinance
The taxing authority cannot levy a millage until its governing body approves a resolution or
ordinance.
The governing body must adopt its tentative or final millage rate before adopting its tentative or
final budget. Adopt the millage first, the budget second.
The adoption of the millage rate and budget resolution or ordinance must be by separate votes.
The tentative and final resolution or ordinance adopting millage rates must include:
• The name of the taxing authority
• The percentage increase over the rolled-back rate (RBR)
• The calculation of percent change of RBR in line 27, Form DR-420. If the tentative/final
millage is lower than the proposed millage (DR-420), recalculate the percentage change of
RBR.
o Calculation: [(tentative/final millage rate ÷ RBR) - 1.00] x 100
• Each millage rate adopted
• The tentatively adopted millage rate must not exceed the proposed millage rate.
• The final millage rate must not exceed the tentatively adopted millage rate
• The rolled-back rate
Forward the resolution/ordinance adopting the final millage rate to the property appraiser, tax
collector, and Department of Revenue within three days of adoption.
Include the resolution/ordinance adopting the final millage rate in the Certification of Compliance
within 30 days of the final budget hearing.
A municipality must adopt its budget by ordinance or resolution unless otherwise specified in its
charter (s. 166.241(2), F.S.).
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Resolution/Ordinance Adopting a Millage Rate
(Include percentage increase over millage rate and RBR.)
The taxing authority must complete a resolution/ordinance for the tentative hearing and the final
hearing.
Example:
Resolution/Ordinance Number 98-01
A (RESOLUTION/ORDINANCE) OF THE (NAME OF TAXING AUTHORITY) OF
_____________________COUNTY, FLORIDA, ADOPTING THE (TENTATIVE/FINAL)
LEVYING OF AD VALOREM TAXES FOR ______________COUNTY FOR FISCAL YEAR
________________; PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the (name of taxing authority) _______________________________of
_____________________County, Florida, on (Date) ____________________, adopted Fiscal
Year (Tentative/Final) Millage Rates following a public hearing as required by Florida Statute
200.065;
WHEREAS, the (name of taxing authority) of ___________________County, Florida, held a
public hearing as required by Florida Statute 200.065; and
WHEREAS, the gross taxable value for operating purposes not exempt from taxation within
_____________________County has been certified by the County Property Appraiser to the
(name of taxing authority) as $_________________________.
NOW, THEREFORE, BE IT RESOLVED by the (name of taxing authority) of
_______________________County, Florida, that:
1. The FY ____________operating millage rate is ____mills, which is greater than the rolled-
back rate of ________mills by _______%.
2. The voted debt service millage is ___________________.
3. This (resolution/ordinance) will take effect immediately upon its adoption.
DULY ADOPTED at a public hearing this ______Day of _____________.
Time Adopted _____ PM
________________________________
(NAME OF TAXING AUTHORITY)
Chairman
ATTEST:
Resolution or ordinance adopting the final millage rates(s) will be forwarded to the property
appraiser, tax collector, and Department of Revenue within three days after adoption.
If the adopted millage rate is less than the rolled-back rate, you must state the percent
decrease.
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Percentage Increase over Rolled-Back Rate
Calculate the percentage increase over the current year rolled-back rate of the tentative millage:
[(current year aggregate millage rate ÷ current year aggregate rolled-back rate) - 1.00] x 100
Certification of Taxable Value (Form DR-420)
[(Line 26 ÷ Line 23) – 1.00] x 100
Example:
Line 26 (or aggregate tentative/final millage rate) 8.3450 per $1,000
Line 23 (aggregate final rolled-back rate) 7.8987 per $1,000
[(8.3450 ÷ 7.8987) - 1.00] = .0565
.0565 x 100 = 5.6503
The percentage increase over the rolled-back rate = 5.65%
(rounded to two decimal places)
The resolution or ordinance adopting the millage rate must include the percentage increase over
the rolled-back rate.
When the percent change of rolled-back rate is greater than 0.00, publish a Notice of Proposed
Tax Increase advertisement with an adjacent Budget Summary advertisement.
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Resolution/Ordinance Adopting a Budget
The taxing authority must complete a resolution/ordinance for the tentative and final hearings.
Example:
Resolution/Ordinance Number 98-02
A (RESOLUTION/ORDINANCE) OF THE (NAME OF TAXING AUTHORITY) OF
_____________________COUNTY, FLORIDA, ADOPTING THE (TENTATIVE/FINAL)
BUDGET FOR FISCAL YEAR ________________; PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, the (name of taxing authority) of _____________________County,
Florida, on , held a public hearing as required by Florida Statute 200.065; and
WHEREAS, the (name of taxing authority) of ___________________County,
Florida, set forth the appropriations and revenue estimate for the Budget for Fiscal Year
________ in the amount of $______________________.
NOW, THEREFORE, BE IT RESOLVED by the (name of taxing authority) of
_______________________County, Florida, that:
1. The Fiscal Year __________ (Tentative/Final) Budget be adopted.
2. This resolution will take effect immediately upon its adoption.
DULY ADOPTED at a public hearing this ______Day of _____________.
Time Adopted _____ PM
________________________________
(NAME OF TAXING AUTHORITY)
Chairman
ATTEST:
78
Certification of Compliance (Form DR-487)
79
Maximum Millage Levy Calculation Final Disclosure (Form DR-420MM)
80
81
82
Vote Record for Final Adoption of Millage Levy (Form DR-487V)
Value Adjustment
Board and
Certification of
Final Taxable Value
(Form DR-422)
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The deadline for mailing the Notice of Proposed Property Taxes (TRIM notice) with a July 1
certification date is August 24 (s. 200.065(2)(b), F.S.). Taxpayers may file petitions with the
VAB relating to valuation issues any time during the taxable year by the 25th day after the
property appraiser mails the TRIM notice (s. 194.011(3)(d), F.S.).
The clerk of the governing body of the county notifies each petitioner of the scheduled hearing
time at least 25 calendar days before the scheduled appearance. A petitioner who receives this
notice may reschedule the hearing one time for good cause. If the petitioner or the property
appraiser reschedules the hearing, the clerk must notify the petitioner of the rescheduled time of
his or her appearance at least 15 calendar days before the day of the rescheduled appearance,
unless both parties waive this notice (s. 194.032(2), F.S.).
At least 15 days before the hearing, the petitioner gives the property appraiser information that
the petitioner will present at the hearing. If the petitioner has asked in writing for information, the
property appraiser provides the information at least seven days before the hearing (s.
194.011(4)(a), F.S.).
The petitioner must partially pay the taxes due by the date of delinquency (April 1), unless the
VAB has issued a final decision on the petition. If the petitioner fails to make this required
payment, the VAB will deny the petition (s. 194.014, F.S.).
The VAB will meet between 30 and 60 days after the mailing of the TRIM notice. The VAB will
not hold a hearing before approval of all or part of the assessment rolls by the Department of
Revenue (s. 194.032(1)(a), F.S.).
The VAB must remain in session daily until it has heard all petitions, complaints, appeals, and
disputes (s. 194.032(3), F.S.).
For issues involving the denial of an exemption, an agricultural or high-water recharge
classification application, historic property used for commercial or certain nonprofit purposes, or
a deferral, the taxpayer must file the petition any time during the taxable year by the 30th day
after the property appraiser mails the denial notice (s. 194.011(3)(d), F.S.).
The VAB may meet before the Department of Revenue approves the assessment rolls, but not
before July 1, to hear appeals about the property appraiser’s denial of exemptions, certain tax
abatements, classifications as historic property used for commercial or certain nonprofit
purposes, agricultural and high-water recharge classifications, and certain deferrals (s.
194.032(1)(b), F.S.).
After the VAB hears all petitions, complaints, appeals, and disputes, the VAB clerk will publish
notice of the board’s findings and results in at least a ¼-page advertisement of standard size or
tabloid size newspaper, with a headline no smaller than 18 point.
‒ The clerk of the governing body of the county will be the clerk of the VAB.
‒ The advertisement cannot appear in the legal or classified section of the newspaper.
‒ The advertisement must appear in a newspaper of general paid circulation.
‒ The newspaper must be one of general interest and readership in the community.
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‒ Use Notice of Tax Impact of the Value Adjustment Board (Form DR-529).
In certifying TRIM compliance, the governing body of the county must include a certified copy of
Form DR-529 and the entire page from the newspaper.
If the board completes the VAB hearing after the deadline for certification of TRIM compliance,
the BCC must certify compliance to the Department within 30 days after the VAB hearing is
complete. (s. 200.068, F.S.)
Mailing Address:
Florida Department of Revenue
Property Tax Oversight
TRIM Compliance Section
Post Office Box 3000
Tallahassee, FL 32315-3000
86
Certification of Final Taxable Value (Form DR-422)
87
88
Certification of Final Voted Debt Millage (Form DR-422DEBT)
89
90
2019 Top Infractions and Violations
1. Incorrect verbiage in advertisement
2. Late package
3. Tax levy incorrect/percent increase incorrect
4. Ad valorem proceeds not shown or incorrect
5. Wrong size advertisement
91
TRIM Comparison Analysis
# INFRACTIONS/VIOLATIONS 2014 2015 2016 2017 2018 2019
1 MILLAGE NOT SHOWN/INCORRECT 5 3 3 1 5 3
2 WRONG SIZE ADVERTISEMENT 6 7 10 9 2 9
3 AD VALOREM PROCEEDS NOT SHOWN/INCORRECT 15 9 20 9 8 11
4 LATE PACKAGE 16 16 12 29 31 16
5 ADVERTISEMENTS NOT ADJACENT 7 3 2 8 6 7
6 TAX LEVY INCORRECT/ % INCREASE INCORRECT 25 4 34 26 15 15
7 INCORRECT USE OF "OTHER VOTED MILLAGE" 0 0 0 0 0 0
8 MEETING CONTINUED WITHOUT RE-ADVERTISEMENT 0 0 1 0 0 1
9 % INCREASE RBR NOT SHOWN/INCORRECT (ORD/RES) 17 11 17 17 5 5
10 MILLAGE AND BUDGET NOT ADOPTED SEPARATELY 0 0 0 0 0 0
11 CAPITAL OUTLAY - VERBIAGE/CATEGORIES 6 7 5 10 0 1
12 INCORRECT VERBIAGE IN ADVERTISEMENT 32 21 61 52 47 39
13 TOO MUCH TIME BETWEEN HEARINGS 0 9 3 4 4 6
14 FINAL HEARING INCORRECT (2 - 5 DAYS) 3 2 2 6 7 5
15 PUBLISHED NPTI/NTI AD AND BUDGET HEARING AD 4 2 3 5 2 0
16 ADVERTISEMENTS COMBINED 0 0 1 2 0 0
17 "VERBATIM RECORD OF PROCEEDING" INCLUDED 2 0 0 0 0 0
18 PUBLISHED INCORRECT ADVERTISEMENT 6 1 5 8 1 3
19 BUDGET ADOPTED BEFORE MILLAGE/CAN'T TELL
ORDER 2 1 2 1 1 1
20 BUDGET NOT BALANCED 7 3 12 8 4 6
21 BALANCES AND RESERVES NOT SHOWN 0 6 9 11 1 2
22 ADOPTED HIGHER MILLAGE 0 1 0 0 0 0
23 PUBLISHED AD BEFORE TENTATIVE HEARING 2 0 0 1 0 1
24 CAPITAL OUTLAY AD - INCORRECT MILLAGE 1 0 2 1 1 2
25 ADVERTISEMENTS IN WRONG SECTION 0 1 0 3 0 2
26 OTHER 7 6 9 6 4 3
TOTAL MAX MILLAGE VIOLATIONS 0 1 6 1 6 1
TOTAL VIOLATIONS 33 28 57 32 34 22
TOTAL INFRACTION 83 83 91 125 84 119
TOTAL COMPLIANCE 529 533 501 488 526 506
TOTAL NUMBER OF TAXING AUTHORITIES 645 644 643 644 644 646
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Department of Revenue TRIM Compliance Section
TRIM Staff Phone Number
Wyatt Peters (850) 617-8921
Dametria Hayward-Williams (850) 617-8922
Chito Landrito (850) 617-8920
Kendall Tolbert (850) 617-8861
Breauna Hines (850) 617-8923
Email trim@floridarevenue.com
Web Address http://floridarevenue.com/property/Pages/TRIM.aspx
Fax Number (850) 617-6115
Mailing Address
Florida Department of Revenue
Property Tax Oversight
TRIM Compliance Section
Post Office Box 3000
Tallahassee, FL 32315-3000
Physical Address (Certified and Overnight Delivery)
Florida Department of Revenue
Property Tax Oversight
TRIM Compliance Section
2450 Shumard Oak Blvd.
Room 2-3200
Tallahassee, FL 32399-0216
93
NOTES
94
NOTES
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NOTES