Florida Regulations 12D-17.003: Truth in Millage (“TRIM”) Compliance
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(1) It is the responsibility of the taxing authority to notify the Department, at the address stated in this rule chapter, of its name, mailing address, and the name of the person or official who is to receive all Truth in Millage (“”TRIM””) correspondence. The Department may use the address on file by May 1 of each year in sending out any forms and associated correspondence by June 1 of that year.
(2) Compliance with this rule chapter shall be necessary in order for a taxing authority to be considered in compliance with Florida Statutes § 200.065 For purposes of this rule chapter, the certification date, which shall be day 1, shall be the date of certification of the taxable value by the property appraiser on Form DR-420, or July 1, whichever is later.
(3) A taxing authority other than a school district must:
(a) Compute a proposed millage rate using not less than 95 percent of the taxable value certified to it pursuant to Florida Statutes § 200.065(1) For purposes of the calculation of the proposed millage rate by a special district, the determination by the Department of Commerce pursuant to Florida Statutes Chapter 189, of the dependent or independent status of the district shall be prima facie evidence of such status. Principal taxing authorities (counties and cities) shall use 95 percent of the taxable value in each district or unit in which a millage is levied. Multicounty taxing authorities shall use 95 percent of the taxable value within their jurisdiction in each county in which the millage is levied.
(b) Advise the property appraiser, on Form DR-420, of its proposed millage rate, of its rolled-back rate computed pursuant to Florida Statutes § 200.065(1), and of the date, time and place at which a public hearing will be held to consider the proposed millage rate and the tentative budget. This advisement shall be made within 35 days of the certification date. If the taxing authority fails to timely provide such information, as required by Section 200.065(2)(b), F.S., it shall be prohibited from levying a millage rate greater than the rolled-back rate. One Form DR-420 shall be prepared for operating millage for each county, each special district, each municipality, and each taxing authority subordinate to a county or municipality. For each multicounty taxing authority, one Form DR-420 shall be prepared for each county in which the operating millage is levied. The property appraiser is required to mail the notice of proposed property taxes, the TRIM notice, within 55 days after the certification date. This notice serves as the notice of the tentative millage and budget hearing.
(c) Hold a public hearing on the tentative millage rate and budget, on or after 10 days after the mailing of the TRIM notice and within 80 days after the certification date, scheduled as required by Section 200.065(2)(e)2., F.S.
(d) Advertise whenever possible, in a newspaper published in the county at least weekly unless the only newspaper in the county is published less than weekly or in a geographically limited insert of the newspaper published at least twice weekly and the circulation of such insert includes the geographic boundaries of the taxing authority. Instead of the published notice, the taxing authority may send by mail to each elector residing in the jurisdiction of the taxing authority, in the form provided in Florida Statutes § 200.065(3), notice of its intent to adopt a final millage and budget. The advertisement must appear within 15 days of the hearing adopting the tentative millage and budget. The form generally provides that the notice must consist of a notice of tax increase or notice of proposed tax increase advertisement or notice of budget hearing advertisement and an adjacent budget summary advertisement. If published in the print edition of the newspaper as provided in Florida Statutes § 200.065(3), the hearing advertisement must not be placed in the legal notices or classified advertisements section of the newspaper. Otherwise, the advertisement must be published as provided in Florida Statutes Chapter 50
(e) Hold the final budget hearing on or after 2 days and within 5 days from the day the advertisements are first published, scheduled as required by Section 200.065(2)(e)2., F.S. In the event that this hearing is rescheduled or recessed, the taxing authority must publish a notice of the rescheduled date of the hearing as required by Section 200.065(2)(e)2., F.S. If published in the print edition of the newspaper as provided in Florida Statutes § 200.065(3), the recessed hearing advertisement must not be placed in the legal notices or classified advertisements section of the newspaper. Otherwise, the advertisement must be published as provided in Florida Statutes Chapter 50
(f) Certify the adopted millage to the property appraiser and the tax collector, submitting copies of the resolutions or ordinances. These submissions shall be made within 3 days from the date of the final budget hearing and thus within 101 days of the certification date.
(g) Execute the Certification of Final Taxable Value, Form DR-422, showing the adopted millage rate and return it to the property appraiser, tax collector, and the Department within 3 days from receipt of the certification from the property appraiser. In the event variance in taxable value so certified for municipalities, counties, and water management districts is more than 1 percent from that initially certified by the property appraiser on the Certification of Taxable Value, Form DR-420, then as provided by Florida Statutes § 200.065(5), the municipality, county or water management district may administratively adjust its adopted millage rate without a public hearing. Any other taxing authority, except a school district, may administratively adjust its millage if the taxable value is at variance by more than 3 percent. The adjustment shall be such that the taxes computed by applying the adopted rate against the certified taxable value are equal to the taxes computed by applying the adjusted adopted rate to taxable value on the roll to be extended. No adjustment shall be made to levies required by law to be a specific millage amount.
(h) Certify compliance with Florida Statutes Chapter 200, to the Department, on Form DR-487, within 30 days after adoption of the ordinance or resolution establishing a property tax millage levy, as provided elsewhere in this rule chapter.
(4) A school district must:
(a) Compute a proposed millage rate using not less than 95 per cent of the taxable value certified to it pursuant to Florida Statutes § 200.065(1)
(b) Prepare, through the superintendent, and submit the tentative budget to the school board, and the school board shall approve or amend the tentative budget for advertising, within 24 days after the certification date, in accordance with Section 200.065(2)(a)3. and Florida Statutes Chapter 1011
(c) Advertise whenever possible, the tentative millage and budget hearing in a newspaper in the county published at least weekly unless the only newspaper in the county is published less than weekly or in a geographically limited insert of the newspaper if the insert is published at least twice weekly and the circulation of such insert includes the geographic boundaries of the taxing authority. Instead of the published notice, the taxing authority may send by mail to each elector residing in the jurisdiction of the taxing authority, in the form provided in Florida Statutes § 200.065(3), within 29 days after the certification date notice of its intent to tentatively adopt a millage and budget. The form generally provides that the notice must consist of a notice of proposed tax increase advertisement or notice of budget hearing advertisement and an adjacent budget summary advertisement as provided in Florida Statutes § 200.065(3) If published in the print edition of the newspaper as provided in Florida Statutes § 200.065(3), the advertisement must not be placed in the legal notices or classified advertisements section of the newspaper. The school district must also publish a Notice of Tax for School Capital Outlay advertisement, as required by Section 200.065(10)(a), F.S., if applicable. Otherwise, the advertisement must be published as provided in Florida Statutes Chapter 50
(d) Hold the tentative budget hearing on or after 2 days and within 5 days from the day the advertisement is first published, scheduled as required by Section 200.065(2)(e)2., F.S. Therefore, the tentative budget hearing shall be held within 34 days from the certification date.
(e) Advise the property appraiser, on Form DR-420S, of its proposed millage rate within 35 days of the certification date. The property appraiser is required to mail the notice of proposed property taxes, the TRIM notice, within 55 days of the certification date. This notice serves as the notice of the final millage and budget hearing.
(f) Hold a public hearing on the final millage rate and budget on or after 10 days after the mailing and within 80 days of the certification date, scheduled as required by Section 200.065(2)(e)2., F.S. In the event that this hearing is rescheduled or recessed, the taxing authority must publish a notice of the rescheduled date of the hearing as required by Section 200.065(2)(e)2., F.S. If published in the print edition of the newspaper, as provided by Florida Statutes § 200.065(3), the recessed hearing advertisement must not be placed in the legal notices or classified advertisements section of the newspaper.
(g) Certify the adopted millage to the property appraiser and the tax collector. These submissions shall be made within 3 days from the date of the hearing, and thus within 101 days of the certification date.
(h) Execute the Certification of Final Taxable Value, Form DR-422, showing the adopted millage rate and return it to the property appraiser, tax collector, and the Department within 3 days from receipt of the certification from the property appraiser. In the event variance in taxable value so certified is more than 1 percent from that initially certified by the property appraiser on the Certification of Taxable Value, Form DR-420, then as provided by Florida Statutes § 200.065(5), the school district may administratively adjust its adopted millage rate without a public hearing. The adjustment shall be such that the taxes computed by applying the adopted rate against the certified taxable value are equal to the taxes computed by applying the adjusted adopted rate to taxable value on the roll to be extended. No adjustment shall be made to levies required by law to be a specific millage amount.
(i) Certify compliance with Florida Statutes Chapter 200, to the Department, on Form DR-487, within 30 days following adoption of the ordinance or resolution establishing a property tax millage levy, as provided in this rule chapter.
Rulemaking Authority Florida Statutes § 195.027(1), 218.26(1) FS. Law Implemented 129.03, 195.002, 200.065, 200.068, 218.21, 218.23, 218.63 FS. History-New 6-20-91, Amended 1-11-94, 4-18-94, 12-27-94, 12-25-96, 12-31-98, 6-13-22.
Terms Used In Florida Regulations 12D-17.003
- Dependent: A person dependent for support upon another.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
(3) A taxing authority other than a school district must:
(a) Compute a proposed millage rate using not less than 95 percent of the taxable value certified to it pursuant to Florida Statutes § 200.065(1) For purposes of the calculation of the proposed millage rate by a special district, the determination by the Department of Commerce pursuant to Florida Statutes Chapter 189, of the dependent or independent status of the district shall be prima facie evidence of such status. Principal taxing authorities (counties and cities) shall use 95 percent of the taxable value in each district or unit in which a millage is levied. Multicounty taxing authorities shall use 95 percent of the taxable value within their jurisdiction in each county in which the millage is levied.
(b) Advise the property appraiser, on Form DR-420, of its proposed millage rate, of its rolled-back rate computed pursuant to Florida Statutes § 200.065(1), and of the date, time and place at which a public hearing will be held to consider the proposed millage rate and the tentative budget. This advisement shall be made within 35 days of the certification date. If the taxing authority fails to timely provide such information, as required by Section 200.065(2)(b), F.S., it shall be prohibited from levying a millage rate greater than the rolled-back rate. One Form DR-420 shall be prepared for operating millage for each county, each special district, each municipality, and each taxing authority subordinate to a county or municipality. For each multicounty taxing authority, one Form DR-420 shall be prepared for each county in which the operating millage is levied. The property appraiser is required to mail the notice of proposed property taxes, the TRIM notice, within 55 days after the certification date. This notice serves as the notice of the tentative millage and budget hearing.
(c) Hold a public hearing on the tentative millage rate and budget, on or after 10 days after the mailing of the TRIM notice and within 80 days after the certification date, scheduled as required by Section 200.065(2)(e)2., F.S.
(d) Advertise whenever possible, in a newspaper published in the county at least weekly unless the only newspaper in the county is published less than weekly or in a geographically limited insert of the newspaper published at least twice weekly and the circulation of such insert includes the geographic boundaries of the taxing authority. Instead of the published notice, the taxing authority may send by mail to each elector residing in the jurisdiction of the taxing authority, in the form provided in Florida Statutes § 200.065(3), notice of its intent to adopt a final millage and budget. The advertisement must appear within 15 days of the hearing adopting the tentative millage and budget. The form generally provides that the notice must consist of a notice of tax increase or notice of proposed tax increase advertisement or notice of budget hearing advertisement and an adjacent budget summary advertisement. If published in the print edition of the newspaper as provided in Florida Statutes § 200.065(3), the hearing advertisement must not be placed in the legal notices or classified advertisements section of the newspaper. Otherwise, the advertisement must be published as provided in Florida Statutes Chapter 50
(e) Hold the final budget hearing on or after 2 days and within 5 days from the day the advertisements are first published, scheduled as required by Section 200.065(2)(e)2., F.S. In the event that this hearing is rescheduled or recessed, the taxing authority must publish a notice of the rescheduled date of the hearing as required by Section 200.065(2)(e)2., F.S. If published in the print edition of the newspaper as provided in Florida Statutes § 200.065(3), the recessed hearing advertisement must not be placed in the legal notices or classified advertisements section of the newspaper. Otherwise, the advertisement must be published as provided in Florida Statutes Chapter 50
(f) Certify the adopted millage to the property appraiser and the tax collector, submitting copies of the resolutions or ordinances. These submissions shall be made within 3 days from the date of the final budget hearing and thus within 101 days of the certification date.
(g) Execute the Certification of Final Taxable Value, Form DR-422, showing the adopted millage rate and return it to the property appraiser, tax collector, and the Department within 3 days from receipt of the certification from the property appraiser. In the event variance in taxable value so certified for municipalities, counties, and water management districts is more than 1 percent from that initially certified by the property appraiser on the Certification of Taxable Value, Form DR-420, then as provided by Florida Statutes § 200.065(5), the municipality, county or water management district may administratively adjust its adopted millage rate without a public hearing. Any other taxing authority, except a school district, may administratively adjust its millage if the taxable value is at variance by more than 3 percent. The adjustment shall be such that the taxes computed by applying the adopted rate against the certified taxable value are equal to the taxes computed by applying the adjusted adopted rate to taxable value on the roll to be extended. No adjustment shall be made to levies required by law to be a specific millage amount.
(h) Certify compliance with Florida Statutes Chapter 200, to the Department, on Form DR-487, within 30 days after adoption of the ordinance or resolution establishing a property tax millage levy, as provided elsewhere in this rule chapter.
(4) A school district must:
(a) Compute a proposed millage rate using not less than 95 per cent of the taxable value certified to it pursuant to Florida Statutes § 200.065(1)
(b) Prepare, through the superintendent, and submit the tentative budget to the school board, and the school board shall approve or amend the tentative budget for advertising, within 24 days after the certification date, in accordance with Section 200.065(2)(a)3. and Florida Statutes Chapter 1011
(c) Advertise whenever possible, the tentative millage and budget hearing in a newspaper in the county published at least weekly unless the only newspaper in the county is published less than weekly or in a geographically limited insert of the newspaper if the insert is published at least twice weekly and the circulation of such insert includes the geographic boundaries of the taxing authority. Instead of the published notice, the taxing authority may send by mail to each elector residing in the jurisdiction of the taxing authority, in the form provided in Florida Statutes § 200.065(3), within 29 days after the certification date notice of its intent to tentatively adopt a millage and budget. The form generally provides that the notice must consist of a notice of proposed tax increase advertisement or notice of budget hearing advertisement and an adjacent budget summary advertisement as provided in Florida Statutes § 200.065(3) If published in the print edition of the newspaper as provided in Florida Statutes § 200.065(3), the advertisement must not be placed in the legal notices or classified advertisements section of the newspaper. The school district must also publish a Notice of Tax for School Capital Outlay advertisement, as required by Section 200.065(10)(a), F.S., if applicable. Otherwise, the advertisement must be published as provided in Florida Statutes Chapter 50
(d) Hold the tentative budget hearing on or after 2 days and within 5 days from the day the advertisement is first published, scheduled as required by Section 200.065(2)(e)2., F.S. Therefore, the tentative budget hearing shall be held within 34 days from the certification date.
(e) Advise the property appraiser, on Form DR-420S, of its proposed millage rate within 35 days of the certification date. The property appraiser is required to mail the notice of proposed property taxes, the TRIM notice, within 55 days of the certification date. This notice serves as the notice of the final millage and budget hearing.
(f) Hold a public hearing on the final millage rate and budget on or after 10 days after the mailing and within 80 days of the certification date, scheduled as required by Section 200.065(2)(e)2., F.S. In the event that this hearing is rescheduled or recessed, the taxing authority must publish a notice of the rescheduled date of the hearing as required by Section 200.065(2)(e)2., F.S. If published in the print edition of the newspaper, as provided by Florida Statutes § 200.065(3), the recessed hearing advertisement must not be placed in the legal notices or classified advertisements section of the newspaper.
(g) Certify the adopted millage to the property appraiser and the tax collector. These submissions shall be made within 3 days from the date of the hearing, and thus within 101 days of the certification date.
(h) Execute the Certification of Final Taxable Value, Form DR-422, showing the adopted millage rate and return it to the property appraiser, tax collector, and the Department within 3 days from receipt of the certification from the property appraiser. In the event variance in taxable value so certified is more than 1 percent from that initially certified by the property appraiser on the Certification of Taxable Value, Form DR-420, then as provided by Florida Statutes § 200.065(5), the school district may administratively adjust its adopted millage rate without a public hearing. The adjustment shall be such that the taxes computed by applying the adopted rate against the certified taxable value are equal to the taxes computed by applying the adjusted adopted rate to taxable value on the roll to be extended. No adjustment shall be made to levies required by law to be a specific millage amount.
(i) Certify compliance with Florida Statutes Chapter 200, to the Department, on Form DR-487, within 30 days following adoption of the ordinance or resolution establishing a property tax millage levy, as provided in this rule chapter.
Rulemaking Authority Florida Statutes § 195.027(1), 218.26(1) FS. Law Implemented 129.03, 195.002, 200.065, 200.068, 218.21, 218.23, 218.63 FS. History-New 6-20-91, Amended 1-11-94, 4-18-94, 12-27-94, 12-25-96, 12-31-98, 6-13-22.