2009-10 Distribution to Fiscally Constrained Counties
Property Tax Communications
Memorandum from Department of Revenue to Property Appraisers and County Officials
08/07/09 Department of Revenue E-mail RE: Draft Application for Distribution to Fiscally Constrained Counties
Background
The 2009 Legislature appropriated $23.2 million for distribution to fiscally constrained counties to offset reductions in property tax revenue resulting from the Amendment 1 revisions to Article VII of the State Constitution. These provisions include the $25,000 additional homestead exemption, the $25,000 tangible personal property exemption, homestead portability, and the 10% assessment increase limitation on nonhomestead property.
Section 218.12, Florida Statutes, 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 final version of Form DR-420FC on which the application is to be made is at the link below. Distribution of the funds will be made in January 2010.
Documents
List of Fiscally Constrained Counties: Counties eligible for this distribution are those defined as fiscally constrained in s. 218.67(1), Florida Statutes. The 29 counties are the same as received distributions in fiscal year 2008-09.
Application Form DR-420FC: This form is to be completed and signed by the property appraiser and also signed by the appropriate county official. Please note that to complete the form, the property appraiser must provide an estimate of the tax roll as if Amendment 1 had not passed.
Emergency Rule 12DER09-02 Reporting of Fiscal Data by Fiscally Constrained Counties to the Department of Revenue for Local Fiscal Year 2009-2010.
2007 Millage Rates: Section 218.12, Florida Statutes, requires that the county’s reduction in property tax be calculated as 95 percent of the estimated reduction in taxable value times the lesser of the 2007 applicable millage rate or the applicable millage rate for each county taxing jurisdiction in the prior year. For information purposes, 2007 millage rates for the applicable county taxing jurisdictions are available at this link.
Contact Information
Comments or questions regarding the 2009 distribution to fiscally constrained counties should be sent to: DORPTO@dor.state.fl.us.
2008-09 Distribution to Fiscally Constrained Counties
Property Tax Communications
Memorandum from Department of Revenue to Property Appraisers and County Officials in Fiscally Constrained Counties
11/2/08 Department of Revenue Email RE: Fiscally Constrained County DistributionMemorandum from Department of Revenue to Property Appraisers and County Officials
10/28/08 Department of Revenue Email RE: Application for Distribution to Fiscally Constrained Counties
Background
The 2008 Legislature appropriated $10 million for distribution to fiscally constrained counties to offset reductions in property tax revenue resulting from the Amendment 1 revisions to Article VII of the State Constitution. Section 16 of SB 1588 (Chapter 2008-173, L.O.F.) states that on or before November 15 each year, beginning in 2008, 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 Department has received timely applications from all 29 fiscally constrained counties eligible for a portion of the $10 million appropriation. Two tables are posted below. The first table contains the data submitted to the Department on Form DR-420FC. Please review the information from your county to ensure that we have captured the data correctly. The second table shows the proposed distribution to each county based on the data submitted.
Documents
Distribution to Fiscally Constrained Counties – FY 2008-09, Data as Reported on Form DR-420FC
Distribution to Fiscally Constrained Counties – FY 2008-09, Preliminary Calculation of Distribution AmountPlease note that the distribution is based only on levies of the county government. A number of counties also submitted data for other taxing authorities in their county. These other levies have not been included in the above tables.