2008 Draft Forms for Maximum Millage Levy Calculation

Property Tax Communications

E-mail from James McAdams to Property Appraisers, Local Government Officials, and Other Interested Parties
4/17/08 Department of Revenue e-mail from James McAdams RE: Review of Revised Draft TRIM and Maximum Millage Forms for 2008

E-mail from James McAdams to Taxing Authorities
4/17/08 Department of Revenue e-mail from James McAdams RE: Calculation of the TRIM Rolled-Back Rate

Memo from James McAdams to Property Appraisers, Local Government Officials, and Other Interested Parties
3/28/08 Department of Revenue memo from James McAdams RE: Review of Draft Forms for 2008

2008 Draft Forms for Review

Property appraisers, local government officials, and other interested parties have been asked to review these draft forms and provide comments or suggestions to the Department of Revenue by May 23, 2008. These draft forms include changes made pursuant to CS/SB 1588 as passed by the 2008 Legislature and changes in response to comments on drafts previously available on this web site. The following forms are being revised:

Form DR-420, Certification of Taxable Value
Revised to provide more consistent and accurate data on voted millages and to reflect additional data needed by local governments pursuant to CS/SB 1588. Certain voted millages would be reported separately on an addendum to Form DR-420.

Form DR-420 VMA, Voted Millage Addendum
Voted debt millages and millages voted for 2 years or less under s. 9(b), Article VII of the State Constitution would be required to be listed separately. Taxable value would be filled out by the property appraiser. The proposed levy would be filled out by the taxing authority.

Form DR-420 TIF, Tax Increment Adjustment Worksheet
Minor changes are proposed for this form for 2008.

Form DR-420 MM-P, Maximum Millage Levy Calculation Preliminary Disclosure
This draft form is for the preliminary disclosure of each taxing authority's maximum millage levy calculation. It is substantially changed from 2007 because of differences in the maximum millage levy calculation for 2008 in s. 200.185, F.S., as amended by CS/SB 1588. Unlike 2007, all taxing authorities will use the same form.

Form DR-489, 2008 Preliminary Recapitulation of the Ad Valorem Assessment Roll
This draft form has been revised to accommodate recent law changes. Draft forms DR-489 AC, AM, EB and PC included for review (for use by property appraisers only).

Form DR-487, Certification of TRIM Compliance
Minor changes to reflect documents which must be included for 2008.

Form DR-487V, Vote Record for Final Adoption of 2008-2009 Millage Levy
Minor changes are proposed for this form for 2008

Form DR-422, Certification of Final Taxable Value
Minor changes are proposed for this form for 2008

Emergency Rule

Notice of Emergency Rule Making #12DER08-13
Repeal of Forms from 2007 Millage Limitation Compliance.

2007 Maximum Millage Levy Calculation Information

Department of Revenue Communications to Local Government Officials
Provides a list of communications related to 2007 Special Session B

Laws and Legislative Information
Contains information on property tax legislation

Data
Provides specific documents which refer to the changes made during the 2007 Special Session B

Adopted Final Forms and Emergency Rules
Provides rules and forms that were changed or created during the 2007 Special Session B

Maximum Millage Levy Calculation

Frequently Asked Questions
Contains general information offered by the Department to help affected governing bodies calculate and report their 2007 maximum millage and total maximum taxes under the requirements imposed by Chapter 2007-321, Laws of Florida. Questions including the DR-420 TIF worksheet are also included.

Compliance with Maximum Millage Levy Calculation - As of December 27, 2007
Provides tables showing compliance with maximum millage levy provisions of chapter 2007-321, L.O.F., as determined through December 27, 2007.

Comparison of 2007 Property Taxes Levied
For each taxing authority - compares actual taxes levied in 2007 to taxes levied in 2006 and to taxes levied in 2007 at the 2006 millage rate, at the rolled-back rate, and at the majority vote rate.

Maximum Millage Calculation - General Information
Provides general information for completing DR-420 C-P, DR-420 M-P, and DR-420 I-P.

Additional material on the various Form DR-420s
Provides additional materials to assist local governments in completing the TRIM and millage levy limitation forms.