Florida Regulations 12D-17.004: Taxing Authority’s Certification of Compliance; Notification by Department
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(1) If an ordinance or resolution establishing a property tax millage levy is adopted, the taxing authority must file Form DR-487, Certification of Compliance with the Department within 30 days following the adoption of the levy.
(2)(a) For taxing authorities other than school districts, the certification of compliance must be made by filing the following items with the Department:
1. A copy of the Certification of Taxable Value, Form DR-420.
2. A copy of the ordinance or resolution adopting the millage rate.
3. A copy of the ordinance or resolution adopting the budget.
4. The entire page from the print edition of the newspaper or the entire webpage from an Internet-only publication, containing the final budget hearing advertisement, which is the notice of proposed tax increase advertisement required by Sections 200.065(2)(d) and (3)(a), F.S., or the notice of budget hearing advertisement required by Sections 200.065(2)(d) and (3)(b), F.S., whichever is appropriate, and which is required to be adjacent to the budget summary advertisement. For multicounty taxing authorities, the entire page from the newspaper or the entire webpage from an Internet-only publication, containing the notice of proposed tax increase advertisement or notice of tax increase advertisement required by Sections 200.065(2)(d), (3)(a), (3)(g) and (9), F.S., or the notice of budget hearing advertisement required by Sections 200.065(2)(d), (3)(b), (3)(e) and (8), F.S., and which is required to be adjacent to the budget summary advertisement.
5. The entire page from the print edition of the newspaper or the entire webpage from an Internet-only publication, containing the budget summary advertisement required by Sections 200.065(3)(l) and 129.03(3)(b), F.S., adjacent to the advertisement required by paragraph 4. of this rule subsection above.
6. Proof(s) of publication from the newspaper of the notice of tax increase or notice of proposed tax increase advertisement or notice of budget hearing advertisement, and the adjacent budget summary advertisement. In the event notice is not published but is mailed according to Section 200.065(3)(f), F.S., a taxing authority must submit a certification of mailing from the post office with a copy of the notices.
7. For counties only, a copy of the Notice of Tax Impact of the Value Adjustment Board advertisement described in Florida Statutes § 194.037, and Fl. Admin. Code R. 12D-9.038 (the entire page from the print edition of the newspaper or the entire webpage from an Internet-only publication).
8. For counties only, proof of publication of the notice of tax impact of the value adjustment board advertisement. If the value adjustment board completes its hearings after the deadline for certification under Florida Statutes § 200.068, the county shall submit this item to the Department within 30 days from the completion of the hearings.
9. A copy of the Certification of Final Taxable Value, Form DR-422, if the property appraiser has issued one as of this date. If the taxing authority has not received this certification, then the taxing authority shall file the remainder of the certification package with the Department within the deadline and shall file the certification Form DR-422 as soon as it is received.
10. Form DR-420TIF, Tax Increment Adjustment Worksheet.
11. Form DR-420DEBT, Certification of Voted Debt Millage, if used.
12. Form DR-420MM, Maximum Millage Levy Calculation – Final Disclosure, including the maximum millage rates calculated pursuant to Florida Statutes § 200.065(5), together with values and calculations on which the maximum millage rates are based.
13. Form DR-487V, Vote Record for Final Adoption of Millage Levy.
14. Form DR-422DEBT, Certification of Final Voted Debt Millage, if used.
15. Certification of Compliance, Form DR-487.
The forms listed above are incorporated by reference in Fl. Admin. Code R. 12D-16.002
(b) For school districts, the certification of compliance must be made by filing the following items with the Department:
1. A copy of the Certification of Taxable Value, Form DR-420S.
2. A copy of Department of Education Form ESE-524.
3. The entire page from the print edition of the newspaper or the entire webpage from an Internet-only publication containing the tentative budget hearing advertisement, which is the notice of proposed tax increase advertisement required by Sections 200.065(2)(f) and (3)(c) or (3)(d), F.S., or the notice of budget hearing advertisement required by Sections 200.065(2)(f) and (3)(e), F.S., whichever is appropriate, and which is required to be adjacent to the budget summary advertisement.
4. Proof of publication from the newspaper of the tentative budget hearing advertisement.
5. The entire page from the print edition of the newspaper or the entire webpage from an Internet-only publication containing the budget summary advertisement, required by Sections 200.065(3)(l) and 129.03(3)(b), F.S., adjacent to the advertisement required by sub-paragraph 4.
6. Proof(s) of publication from the newspaper of the notice of proposed tax increase advertisement or notice of budget hearing advertisement, and the budget summary advertisement. In the event notice is not published but is mailed according to Section 200.065(3)(f), F.S., a school district must submit a certification of mailing from the post office with a copy of the notices.
7. The entire page from the print edition of the newspaper or the entire webpage from an Internet-only publication containing the Notice of Tax for School Capital Outlay advertisement, required by Section 200.069(10)(a), F.S.
8. Proof of publication from the newspaper of the Notice of Tax for School Capital Outlay advertisement.
9. Copy of the Certification of Final Taxable Value, Form DR-422, if the property appraiser has issued one as of this date. If the school district has not received this certification, then the remainder of the certification package shall be filed with the Department within the deadline and the certification shall be filed as soon as it is received.
10. A copy of Certification of Voted Debt Millage, Form DR-420DEBT, if used.
11. The entire page from the print edition of the newspaper or the entire webpage from an Internet-only publication containing an Amended Notice of Tax for School Capital Outlay advertisement, required by Section 200.065(10)(b), F.S.
12. Proof of publication from the newspaper of the Amended Notice of Tax for School Capital Outlay advertisement.
13. Copy of the Certification of Final Voted Debt Millage, Form DR-422DEBT, if used.
14. Certification of Compliance, Form DR-487.
The forms listed above are incorporated by reference in Fl. Admin. Code R. 12D-16.002
(3) If no ordinance or resolution establishing a property tax millage levy is adopted, then on or before November 1, a unit of local government shall file a certification, on Form DR-421, with the Department that the requirements of Florida Statutes § 200.065, if applicable, were met.
(4) The Department shall notify each taxing authority which has made a complete filing and which is in compliance with this rule section and Florida Statutes § 200.065
Rulemaking Authority Florida Statutes § 195.027(1), 218.26(1) FS. Law Implemented 195.002, 200.001, 200.065, 200.068, 218.21, 218.23, 218.63 FS. History-New 6-20-91, Amended 12-25-96, 12-31-98, 11-1-12, 6-13-22.
Terms Used In Florida Regulations 12D-17.004
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
1. A copy of the Certification of Taxable Value, Form DR-420.
2. A copy of the ordinance or resolution adopting the millage rate.
3. A copy of the ordinance or resolution adopting the budget.
4. The entire page from the print edition of the newspaper or the entire webpage from an Internet-only publication, containing the final budget hearing advertisement, which is the notice of proposed tax increase advertisement required by Sections 200.065(2)(d) and (3)(a), F.S., or the notice of budget hearing advertisement required by Sections 200.065(2)(d) and (3)(b), F.S., whichever is appropriate, and which is required to be adjacent to the budget summary advertisement. For multicounty taxing authorities, the entire page from the newspaper or the entire webpage from an Internet-only publication, containing the notice of proposed tax increase advertisement or notice of tax increase advertisement required by Sections 200.065(2)(d), (3)(a), (3)(g) and (9), F.S., or the notice of budget hearing advertisement required by Sections 200.065(2)(d), (3)(b), (3)(e) and (8), F.S., and which is required to be adjacent to the budget summary advertisement.
5. The entire page from the print edition of the newspaper or the entire webpage from an Internet-only publication, containing the budget summary advertisement required by Sections 200.065(3)(l) and 129.03(3)(b), F.S., adjacent to the advertisement required by paragraph 4. of this rule subsection above.
6. Proof(s) of publication from the newspaper of the notice of tax increase or notice of proposed tax increase advertisement or notice of budget hearing advertisement, and the adjacent budget summary advertisement. In the event notice is not published but is mailed according to Section 200.065(3)(f), F.S., a taxing authority must submit a certification of mailing from the post office with a copy of the notices.
7. For counties only, a copy of the Notice of Tax Impact of the Value Adjustment Board advertisement described in Florida Statutes § 194.037, and Fl. Admin. Code R. 12D-9.038 (the entire page from the print edition of the newspaper or the entire webpage from an Internet-only publication).
8. For counties only, proof of publication of the notice of tax impact of the value adjustment board advertisement. If the value adjustment board completes its hearings after the deadline for certification under Florida Statutes § 200.068, the county shall submit this item to the Department within 30 days from the completion of the hearings.
9. A copy of the Certification of Final Taxable Value, Form DR-422, if the property appraiser has issued one as of this date. If the taxing authority has not received this certification, then the taxing authority shall file the remainder of the certification package with the Department within the deadline and shall file the certification Form DR-422 as soon as it is received.
10. Form DR-420TIF, Tax Increment Adjustment Worksheet.
11. Form DR-420DEBT, Certification of Voted Debt Millage, if used.
12. Form DR-420MM, Maximum Millage Levy Calculation – Final Disclosure, including the maximum millage rates calculated pursuant to Florida Statutes § 200.065(5), together with values and calculations on which the maximum millage rates are based.
13. Form DR-487V, Vote Record for Final Adoption of Millage Levy.
14. Form DR-422DEBT, Certification of Final Voted Debt Millage, if used.
15. Certification of Compliance, Form DR-487.
The forms listed above are incorporated by reference in Fl. Admin. Code R. 12D-16.002
(b) For school districts, the certification of compliance must be made by filing the following items with the Department:
1. A copy of the Certification of Taxable Value, Form DR-420S.
2. A copy of Department of Education Form ESE-524.
3. The entire page from the print edition of the newspaper or the entire webpage from an Internet-only publication containing the tentative budget hearing advertisement, which is the notice of proposed tax increase advertisement required by Sections 200.065(2)(f) and (3)(c) or (3)(d), F.S., or the notice of budget hearing advertisement required by Sections 200.065(2)(f) and (3)(e), F.S., whichever is appropriate, and which is required to be adjacent to the budget summary advertisement.
4. Proof of publication from the newspaper of the tentative budget hearing advertisement.
5. The entire page from the print edition of the newspaper or the entire webpage from an Internet-only publication containing the budget summary advertisement, required by Sections 200.065(3)(l) and 129.03(3)(b), F.S., adjacent to the advertisement required by sub-paragraph 4.
6. Proof(s) of publication from the newspaper of the notice of proposed tax increase advertisement or notice of budget hearing advertisement, and the budget summary advertisement. In the event notice is not published but is mailed according to Section 200.065(3)(f), F.S., a school district must submit a certification of mailing from the post office with a copy of the notices.
7. The entire page from the print edition of the newspaper or the entire webpage from an Internet-only publication containing the Notice of Tax for School Capital Outlay advertisement, required by Section 200.069(10)(a), F.S.
8. Proof of publication from the newspaper of the Notice of Tax for School Capital Outlay advertisement.
9. Copy of the Certification of Final Taxable Value, Form DR-422, if the property appraiser has issued one as of this date. If the school district has not received this certification, then the remainder of the certification package shall be filed with the Department within the deadline and the certification shall be filed as soon as it is received.
10. A copy of Certification of Voted Debt Millage, Form DR-420DEBT, if used.
11. The entire page from the print edition of the newspaper or the entire webpage from an Internet-only publication containing an Amended Notice of Tax for School Capital Outlay advertisement, required by Section 200.065(10)(b), F.S.
12. Proof of publication from the newspaper of the Amended Notice of Tax for School Capital Outlay advertisement.
13. Copy of the Certification of Final Voted Debt Millage, Form DR-422DEBT, if used.
14. Certification of Compliance, Form DR-487.
The forms listed above are incorporated by reference in Fl. Admin. Code R. 12D-16.002
(3) If no ordinance or resolution establishing a property tax millage levy is adopted, then on or before November 1, a unit of local government shall file a certification, on Form DR-421, with the Department that the requirements of Florida Statutes § 200.065, if applicable, were met.
(4) The Department shall notify each taxing authority which has made a complete filing and which is in compliance with this rule section and Florida Statutes § 200.065
Rulemaking Authority Florida Statutes § 195.027(1), 218.26(1) FS. Law Implemented 195.002, 200.001, 200.065, 200.068, 218.21, 218.23, 218.63 FS. History-New 6-20-91, Amended 12-25-96, 12-31-98, 11-1-12, 6-13-22.