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HomeMy WebLinkAbout1998 06 08 Regular Item A COMMISSION AGENDA ITEM A CONSENT INFORMATIONAL PUBLIC HEARING REGULAR XX June 8, 1998 Meeting MGR~EPT ~ Authorization REQUEST: The Finance Department requests the City Commission adopt the Fiscal Year 1998/1999 Budget Calendar. PURPOSE: The purpose of this Board item is to present to the City Commission the Fiscal Year 1998/1999 proposed Budget Calendar for adoption and to establish Commission Workshop dates. CONSIDERATIONS:: A. Staff needs the Commission to adopt a budget schedule of events necessary for the adoption of the budget for Fiscal Year 1998/1999 including Commission workshop dates between July 7th and July 24th. B. Certain "Statutory Dates" as outlined in Chapter 200, Florida Statutes are mandatory. RECOMMENDATION: 1. Staff recommends adoption of the Fiscal Year 1998/1999 Budget Calendar as outlined in the attached pages and workshop dates chosen by the Commission. IMPLEMENTATION SCHEDULE: 1. Upon approval by the City Commission. June 1st - 5th June 8th June 9th - 19th June 22nd June 23rd - 26th June 29th - July 2nd July pt July 6th July 7th - 24th July 13th July 27th August 3rd August 4th August 10th August 24th Sept. 14th Sept. 24th Sept. 28th Sept. 29th PROPOSED CALENDER DATES Compile Departmental Budget submissions Commission Meeting Review Budgets with Departments Commission Meeting Recompile Proposed Budget Print & make-ready Proposed Budget Property Appraiser submits DR420 Certification Special Meeting - Budget message presentation Budget Workshops with Commission Commission Meeting Commission Meeting Tentative Budget to Commission Notice to Property Appraiser of: Proposed Millage Rate Rolled-back rate Date, Time & Place of Public Hearing Commission Meeting Commission Meeting TRIM Notice sent by Property Appraiser Commission Meeting Tentative Budget Hearing Final Budget Hearing advertised in paper Commission Meeting Final Budget Hearing Resolution of Property Appraiser and Tax Collector With DR 422 ATTACHMENTS: 1. Proposed Budget Calendar 2. July Calendar 3. Explanation of "Statutory Timetable" COMMISSION ACTION: July Sun Man Tue Wed Thu Fri 1 5 678 12 13 14 15 19 20 21 22 26 27 28 29 2 3 9 10 16 17 23 24 30 31 Sat 4 11 18 25 1998 ) STATUTORYT~ETABLE The time periods specified below are considered directory and may be shortened provided: The Property Appraiser coordinates the shortening of time periods and gives written notice to all affected taxing authorities; however, no taxing authority shall be denied its right to the full time periods allowed. DAYS 1) Property Appraiser certifies on Form DR-420, to each taxing authority, the taxable value within the jurisdiction of the taxing authority. (The time periods specified herein shall be determined by using the date of certification of value or July 1, whichever date is later, as day 1). . J fA iU4. 34) Within 34 days, the budget officer submits tentative budget to taxing authority.' . 35) Within 35 days of certification of value, each taxing authority shall advise the })roperty Appraiser of : . (a) Proposed millage rate. (b) Current year rolled-back rate (computed pursuant to section 200.065, F.S.). (c) The date, time and place of the Tentative Budget Hearing. 55) Not later than 55 days after certification of value the Property Appraiser shall mail out the Notice of Proposed Property Taxes (TRIM Notice) pursuant to section 200.069, F.S. (a) Ifa review notice has been issued pursuant to section 193.1142, F.S., the TRIM Notice may not be sent until the assessment roll has been approved by the Department. . -.) (b) If a taxing authority fails to provide the information required above in a timely manner (within 35 days) the taxing authority shall be prohibited from levying a millage rate greater than the rolled- back rate for the upcoming year. In this instance, the rolled-back rate shall be computed by the Property Appraiser. (section 200.065(2)(b), F.S.) DAYS 80) Within 80 days of certification of value but not earlier than 65 days after certification, the taxing authority shall hold a pubic hearing on the tentative budget and proposed millage rate. This hearing is publicized via the TRIM Notil;e mailed out by the Property Appraiser. (a) At this hearing, the taxing authority will amend and adopt the. tentative budget, re-compute its proposed millage rate, and publicly announce the percent, if any, by which the re-computed proposed millage exceeds the rolled-back rate. ,(t (b) .. Adopt a tentative millage and budget ( c) If the millage rate tentatively adopted exceeds the proposed rate (as presented in the TRIM Notice), each taxpayer within the jurisdiction shall be notified of the increase by first class mail, at the expense of the taxing authority. 95) Witlttn 15 days following the tentative budget hearing, the taxing authority shall advertise its intent to adopt a final millage and budget. (a) If a millage rate greater than the rolled-back rate has been tentatively adopted, the advertisement shall be 1/4 page, and headed NOTICE OF PROPOSED TAX INCREASE. (section 200.065(3)(a), F.S.) (b) If the tentative millage rate is equal to or. less than the rolled-back rate, the advertisement shall be headed NOTICE OF BUDGET HEARING, and need not be 1/4 page. (section 200.065(3)(b), F.S.) ~ ..... -- ..~ 4 'V ,,~ 'UJ' (c) In addition to the advertisement publicizing the final hearing, an adjacent notice meeting the budget summary requirements of section 129.03(3)(b), F.S., shall also be published. (section 200.065(3)(1), F.S.) (d) If the proposed operating budget expenditures for the upcoming year are greater than those for the current year, the following statement shalI appear in the Budget Summary advertisement in bold faced type immediately following the heading (section 200.065(3)(1), F.S.): THE PROPOSEn OPERATING BUDGET EXPENDITURES OF (name of the taxing authority) ARE (ll'ercent rounded to one decimal place) MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES. DAYS 97/100) A public hearing to adopt a final millage rate and budget shall be held not less than 2 days or more than 5 days after the day that the advertisement is first published. (section 200.065(2), F.S.) (a) The first substantive issue discussed shall be the percentage increase in millage over the rolled-back rate. (b) The adoption of the millage and budget shall be by separate votes with the millage adopted first. . ( c) In no event shall the millage rate adopted exceed the millage rate tentatively adopted. (d) Prior to the adoption of the millage-levy resolution or ordinance, the name of the taxing authority, the roll-back rate, the percentage increase and the millage rate to be levied shall be publicly announced. ""'\ ) WITHIN 3 DAYS OF FINAL HEARING ~ 'Q1 Within 30 Days of Final Hearing ~ 'IlalII" Th~~ resolution or ordinance adopting the final millage rate shall be fOT"l.varded to the Property Appraiser and the Tax Collector. (a) No millage other than approved by referendum may be levied until the resolution or ordinance to levy is approved by the governing board of the taxing authority and submitted to the Property Appraiser and the Tax Collector. The receipt of the resolution or ordinance by the Property Appraiser shall be considered official notice of the millage rate approved by the taxing authority. (section 200.065(4), F.S.) Property Appraiser notifies taxing authority offinal adjusted tax roll. Within 3 days taxing authority completes and certifies DR-422 to Property Appraiser~ Not later than 30 days following adoption of its millage and budget ordiJtlances or resolutions, each taxing authority shall certify that they have complied with the provisions of Chapter 200, F.S., to the Property Tax Administration Program, pepartrnent of Revenue.