Truth in Millage (TRIM) and Maximum Millage Limitation
Property Tax Communications
Memorandum from James McAdams to Counties, Municipalities, Independent Special Districts, Property Appraisers and Other Interested Parties
10/09/09 Department of Revenue memorandum from James McAdams, Director, Property Tax Oversight Program RE: Draft Revised Notice of Proposed Property Taxes for Review
General Information on 2009-10 Maximum Millage Calculation
A summary of fiscal year 2009-2010 local government maximum millage requirements under s. 200.065(5), Florida Statutes.
Proposed Form DR-474: Notice of Proposed Property Taxes
The 2009 Legislature enacted legislation requiring substantial changes to the Notice of Proposed Taxes (Form DR-474) mailed to every property owner each August. These changes take effect for the Notice to be mailed in August 2010.
The Notice of Proposed Taxes provides information from taxing authorities on their proposed property tax levies, including the date and time of their preliminary tax and budget hearings, and from the property appraiser on the market and taxable values of the property. The new legislation, HB 701 (Chapter 2009-165, L.O.F.) revises the form by adding information on reductions to assessed value and exemptions, especially those that apply to some, but not all, taxing authorities. The proposed millage rate and the previous year’s adjusted (no budget increase) millage rate are added to the form.
The draft forms below are available as part of the Department’s rule development process for adopting a revised Form DR-474 for 2010. Comments and suggestions are requested by Friday, October 30, 2009. Please address these comments and suggestions and any questions you may have to DORPTO@dor.state.fl.us.
Draft Form DR-474: Notice of Proposed Property Taxes
Proposed form based on 2009 legislative changes
Example Draft Form DR-474: Notice of Proposed Property Taxes
Example of completed proposed form
House Bill 701 - Specifications for the DR 474 Notice of Proposed Property Taxes
TRIM Forms
View the 2009 TRIM and Maximum Millage forms.
The Department has finalized the following DR-420 series forms for use in 2009 TRIM and maximum millage levy calculation and compliance:
Forms for TRIM Certification:
- DR-420: Certification of Taxable Value
- DR-420TIF: Tax Increment Adjustment Worksheet
- DR-420DEBT: Certification of Voted Debt Millage
Form for School Certification:
- DR-420S: Certification of School Taxable Value
Forms for Maximum Millage Limitation Calculation:
- DR-420MM-P: Maximum Millage Levy Calculation – Preliminary Disclosure
- DR-420MM: Maximum Millage Levy Calculation – Final Disclosure
Forms for Final TRIM Compliance:
- DR-487: Certification of Compliance
- DR-487V: Vote Record for Final Adoption of Millage Levy
- DR-422: Certification of Final Taxable Value
- DR-422DEBT: Certification of Final Voted Debt Millage
If you have any questions please contact us at TRIM@dor.state.fl.us.
Emergency Rules
#12DER09-03
Forms for Use in the Truth in Millage and Maximum Millage Calculations Required by Sections 200.065 and 200.185, Florida Statutes, Chapter 2007-321 (House Bill 1B), and Chapter 2008-173 (Senate Bill 1588), Laws of Florida. Effective October 13, 2009.