(1) Rolled-back rate. Specific instructions for calculating the rolled-back rate are contained in the TRIM compliance instructions for completing Form DR-420. In general, the calculation of the rolled-back rate shall include all millages exclusive of voted debt service levies and millages in excess of the 10 mill cap pursuant to Florida Statutes § 200.071
    (2)(a) Percent increase over the current year rolled-back rate of tentative millage. The calculation is: current year aggregate tentative millage divided by the current year aggregate rolled-back rate, minus 1.00, times 100, equals the percent to publish in the Notice of Tax Increase advertisement. In other words, the actual calculation would be:
((current year aggregate tentative millage/current year aggregate rolled-back rate) – 1.00) / 100 =