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Distribution to Fiscally Constrained Counties

Property Tax Communications

Fiscally Constrained Counties for Fiscal Year 2013-14
12/18/2013 Department of Revenue E-mail RE: Fiscal Year 2013-14 Fiscally Constrained County Final Distribution

Fiscally Constrained Counties for Fiscal Year 2013-14
12/04/2013 Department of Revenue E-mail RE: Fiscal Year 2013-14 Fiscally Constrained County Proposed Distribution

Fiscally Constrained Counties for Fiscal Year 2013-14
09/23/2013 Department of Revenue E-mail RE: Fiscal Year 2013-14 Fiscally Constrained County Distribution

Background

Florida Statutes provide for two distributions to fiscally constrained counties based on reductions in taxable value caused by recent constitutional amendments. Both require funds to be appropriated by the Legislature.

Section 218.12, F.S., provides for a distribution to offset reductions in property tax revenue occurring as a result of the constitutional amendment approved on January 29, 2008. The provisions of this amendment include the $25,000 additional homestead exemption, the $25,000 tangible personal property exemption, homestead portability, and the 10% assessment increase limitation on non-homestead property.

Section 218.125, F.S., also provides a distribution to offset reductions in property tax revenue occurring as a direct result of the constitutional amendment approved on November 4, 2008. The provisions of this amendment allow an exemption for real property dedicated in perpetuity for conservation purposes and a classified use assessment for certain land used for conservation purposes.

For fiscal year 2013-14, the legislature appropriated $23.75 million for distribution pursuant to s. 218.12 F.S., and $250,000 for the impact of conservation lands. Section 218.12, F.S., states that on or before November 15 each year, each fiscally constrained county shall apply to the Department of Revenue to participate in the distribution of funds appropriated by the Legislature in the form and manner prescribed by the Department. The 2013 version of Form DR-420FC on which the application should be made is at the link below. Distribution of the funds will be made in January 2014.

Documents

List of Fiscally Constrained Counties: Counties eligible for this distribution are those defined as fiscally constrained in s. 218.67(1), Florida Statutes.

Application Form DR-420FC: This form is to be completed and signed by the property appraiser and also signed by the appropriate county official. This should be the new version of the form. In addition, below is a worksheet to assist in completing the DR-420FC.

DR-420FC Worksheet

Rule 12D-8.022, Florida Administrative Code, Reporting of Fiscal Data by Fiscally Constrained Counties to the Department of Revenue. This rule provides assistance regarding certain actions to be taken by local governments and officials in fiscally constrained counties.

2007/2010 Millage Rates

Go to the Property Tax Data Portal page