TRIM COMPLIANCE for SCHOOL DISTRICTS

Transcription

1 TRIM COMPLIANCE for SCHOOL DISTRICTS

2 Truth in Millage TRIM Process and the Public Chapter 200, Florida Statutes

3 TRIM TRIM Timetable TRIM Certification Forms Advertising Requirements Hearing Requirements Resolutions/Ordinances Certifying Compliance to DOR TRIM Compliance Contacts

4 TRIM Timetable

5 TRIM Timetable The Property Appraiser provides total assessed value of nonexempt property by June 1 to be used for budget planning purposes Property Appraiser certifies the school district s taxable value on Form DR-420S

6 The first day of the TRIM process is July 1, or the date of certification of taxable value whichever is LATER. TRIM Timetable Day 1 = July July

7 Within 24 days of date of certification of taxable value, the Superintendent submits the budget to the board for approval. TRIM Timetable Day 24 = July July

8 Within 29 days of date of certification of taxable value, the school district will advertise its intent to adopt a tentative budget and millage rates. TRIM Timetable Day 29 = July July

9 TRIM Timetable Within 2 to 5 days of the advertisements publicizing the tentative budget hearing, each school district should hold a public hearing on the tentative budget and millage.

10 TRIM Timetable Day 35 = August 4 Within 35 days of certification of value, each taxing authority must inform the Property Appraiser of: Prior year millage rate Current year proposed millage rate Current year rolled-back rate The date, time and meeting place of the Final Budget Hearing for School Districts August

11 TRIM Timetable If a school district fails to provide the information required within 35 days they will be prohibited from levying a millage rate greater than the rolled-back rate for the upcoming year. The rolled-back rate will be computed by the Property Appraiser and used in preparing the notice of proposed property taxes.

12 TRIM Timetable Day 55 = August 24 The Property Appraiser should mail the Notice of Proposed Property Taxes (TRIM Notice) No later than 55 days after certification of value. If a review notice has been issued, the TRIM Notice can not be sent until DOR has approved the assessment roll. August

13 TRIM Timetable Days Sept A public hearing on the final budget and final millage rates should be held 65 to 80 days after certification of value. This hearing is published on the TRIM Notice mailed by the Property Appraiser.

14 TRIM Timetable At the final hearing, the school district will: Amend the tentatively adopted budget and millage rates. Publicly announce the percentage increase in the recomputed millage over the rolled-back rate. Adopt final millage rates and final budget. If the millage rate adopted exceeds the tentatively adopted rate, each taxpayer within the jurisdiction will be notified of the increase by first class mail, at the expense of the taxing authority.

15 TRIM Timetable Within 3 days of the Final Hearing: The resolution or ordinance adopting the final millage rate will be forwarded to the Property Appraiser, Tax Collector and the Department of Revenue. Receipt of DR-422 is the official notification of the final millage rate.

16 TRIM Timetable 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, Tax Collector, and the Department of Revenue.

17 TRIM Timetable Prior to the extension of the rolls, the property appraiser will notify each taxing authority of the aggregate change in the assessment roll on Final Certification of Final Taxable Value, Form DR-422.

18 TRIM Timetable WITHIN 3 DAYS after receiving the Certification of Final Taxable Value Form DR-422, the school district will complete and certify the final millage rates to the Property Appraiser.

19 TRIM Timetable Within 30 days of the Final Hearing The School District has to certify compliance to the Florida Department of Revenue. Do not wait to certify compliance if Form DR-422 has not been received from the Property Appraiser. Complete the Certification of Taxable Value (DR- 422) as soon as it s received and forward it to the Property Appraiser. A copy should be sent to the Property Tax TRIM Section.

20 TRIM Certification Forms

21 TRIM Certification Forms DR-420S, Certification of School Taxable Value DR-420Debt, Certification of Voted Debt Millage

22 DR-420S

23

24 TRIM Advertising Requirements

25 TRIM Advertising Requirements Types of TRIM Advertisements Notice of Budget Hearing Notice of Proposed Tax Increase Notice of Tax for School Capital Outlay Budget Summary Amended Notice of Tax for School Capital Outlay Notice of Continuation

26 TRIM Advertising Requirements Newspaper Requirements All TRIM Advertisements must: Be published in a newspaper of general paid circulation in the county or geographically limited insert of such newspaper Not be placed in the legal or classified section NOT be accompanied, preceded, or followed by other ads or notices which conflict or contradict the required publications Be adjacent to accompanying TRIM Ads Be submitted with proof of publication and the entire page of the newspaper for TRIM ads

27 TRIM Advertising Requirements Notice of Budget Hearing Ad The Notice of Budget Hearing Ad is used when the school district proposes a millage rate that s equal to or less than the current year s rolled back rate.

28 TRIM Advertising Requirements Notice of Budget Hearing Ad Must Be advertised within 29 DAYS of certification of taxable value Not deviate from the specified language Have an adjacent Budget Summary Ad and Capital Outlay Ad, if applicable The Budget Hearing Ad doesn t have a size requirement The hearing is to be held within 2 to 5 days after ads are published.

29 TRIM Advertising Requirements Notice of Budget Hearing Ad Example NOTICE OF BUDGET HEARING The (name of school district) will soon consider a budget for (fiscal year). A public hearing to make a DECISION on the budget AND TAXES will be held on Date and Time at Meeting Place

30 TRIM Advertising Requirements Notice of Proposed Tax Increase Ad The Notice of Proposed Tax Increase Ad is to be used if the school district proposes a millage rate greater than the current year s rolled back rate.

31 TRIM Advertising Requirements Notice of Proposed Tax Increase Ad Must: Be advertised within 29 DAYS of certification of taxable value NOT deviate from the specified language Use 100% of Tax Levies Be a full 1/4 page of the newspaper Have an adjacent Budget Summary and a Notice of Capital Outlay Ad if applicable The hearing is to be held within 2 to 5 days after ads are published.

32 TRIM Advertising Requirements Notice of Proposed Tax Increase Ad Example

33 TRIM Advertising Requirements The Notice of Tax For School Capital Outlay If a school district intends to levy capital outlay taxes, then the school district must advertise its intent in an advertisement headed Notice of Tax for School Capital Outlay.

34 TRIM Advertising Requirements The Notice of Tax For School Capital Outlay Must: Be a full 1/4 page of the newspaper Not deviate from the specified language Be published adjacent to the Notice of Proposed Tax Increase or Budget Hearing and Budget Summary Specify the projects and number of school buses to be funded by the additional taxes

35 TRIM Advertising Requirements Notice of Tax For School Capital Outlay Categories CONSTRUCTION AND REMODELING MAINTENANCE, RENOVATION, AND REPAIR MOTOR VEHICLE PURCHASES (Specify number) NEW AND REPLACEMENT EQUIPMENT, COMPUTERS, ENTERPRISE RESOURCE SOFTWARE, AND S (2), F.S., ELIGIBLE EXPENDITURES IN SUPPORT OF DIGITAL CLASSROOMS PLANS PURSUANT TO S (12), F.S. PAYMENTS FOR EDUCATIONAL FACILITIES AND SITES DUE UNDER A LEASE- PURCHASE AGREEMENT PAYMENTS FOR RENTING AND LEASING EDUCATIONAL FACILITIES AND SITES PAYMENTS OF LOANS APPROVED PURSUANT TO SS AND , F.S.

36 TRIM Advertising Requirements Notice of Tax For School Capital Outlay Categories (continued) PAYMENT OF COSTS OF COMPLIANCE WITH ENVIRONMENTAL STATUTES, RULES, AND REGULATIONS PAYMENT OF PREMIUMS FOR PROPERTY AND CASUALTY INSURANCE NECESSARY TO INSURE THE EDUCATIONAL AND ANCILLARY PLANTS OF THE SCHOOL DISTRICT PAYMENT OF COSTS OF LEASING RELOCATABLE EDUCATIONAL FACILITIES PAYMENTS TO PRIVATE ENTITIES TO OFFSET THE COST OF SCHOOL BUSES PURSUANT TO S (2 )(i) PAYMENT OF COST OF OPENING DAY COLLECTION FOR LIBRARY MEDIA CENTER

37 TRIM Advertising Requirements Notice of Tax for School Capital Outlay Example

38 TRIM Advertising Requirements Budget Summary Advertisement All required TRIM advertisements must be accompanied by an adjacent Budget Summary advertisement. This summary must show the proposed tax millages, the balances, the reserves and the total of each major classification of receipts and expenditures.

39 TRIM Advertising Requirements The Budget Summary Must: Have an adjacent 1/4 page Notice of Proposed Tax Increase or Notice of Budget Hearing advertisement Have an adjacent Notice of Tax for School Capital Outlay advertisement if applicable Show all proposed millage rates applicable to school district: Required Local Effort (RLE) including prior period funding adjustment Capital Outlay Discretionary Operating Discretionary Capital Improvement Additional Voted Millage Voted Debt Service

40 TRIM Advertising Requirements The Budget Summary Must: Show all funds Have a balanced budget; balance all funds and the total of all funds Include the statement of Increase in Operating Expenditures in boldfaced type if the proposed operating budget expenditures for the upcoming year are greater than those of the current year

41 TRIM Advertising Requirements The Budget Summary Example:

42 TRIM Advertising Requirements Amended Notice of Tax for School Capital Outlay If a school district needs to amend the list of capital outlay projects previously advertised or adopted, an Amended Notice of Tax for School Capital Outlay ad must be published.

43 TRIM Advertising Requirements Amended Notice of Tax for School Capital Outlay Ad Must: 1. Be published at any time there is a proposed amendment to the previously advertised and adopted Notice of Tax for School Capital Outlay. Projects must be listed under each category of new, amended, or deleted. Categories/projects without a change may be omitted. 2. Be a full 1/4 page of the newspaper.

44 TRIM Advertising Requirements Amended Notice of Tax for School Capital Outlay Ad Example

45 TRIM Advertising Requirements Notice of Continuation Ad If circumstances beyond the control of the school district cause the hearing to be recessed, the school district must publish a Notice of Continuation. The hearing should be recessed not adjourned.

46 TRIM Advertising Requirements Notice of Continuation Ad Must not deviate from the specified language Has no size requirement Requires no accompanying ads The hearing is to be held within 2 to 5 days after the ad is published.

47 TRIM Advertising Requirements Notice of Continuation Ad Example NOTICE OF CONTINUATION The tentative/final budget hearing held on (Date of first hearing) For the (name of school district) was recessed and will be continued on (Date, time, and location of new hearing). (Include name of town)

48 TRIM Hearing Requirements

49 TRIM Hearing Requirements Within 2 to 5 days of the ads publicizing the tentative budget hearing, each school district holds a public hearing on the tentative budget and millage. At the hearing, the school district adopts the tentative millage rates and tentative budget.

50 TRIM Hearing Requirements Scheduling Hearings Hearing may be scheduled Monday thru Friday, AFTER 5:00 p.m. or anytime on Saturday. No hearing can be held on Sunday. The board of county commissioners (BCC) cannot schedule its hearings on days a school board has hearings scheduled. The hearing dates scheduled by the school board and board of county commissioners can not be utilized by any other taxing authority within the county for its public hearings.

51 TRIM Hearing Requirements At the Hearings The first issues discussed will be the: Percentage increase in millage over the rolled-back rate necessary to fund the budget, if any. Specific purposes for which ad valorem tax revenues are being increased.

52 TRIM Hearing Requirements At the Hearings The governing body will hear comments regarding a proposed increase in millage and explain the reasons for the proposed increase over the rolled-back rate. The general public will be allowed to speak and to ask questions prior to the adoption of any measures by the governing body. The governing body must adopt its tentative or final millage rate prior to adopting its tentative or final budget. Adopt Millage First; Adopt Budget Second.

53 TRIM Hearing Requirements At the Final Hearings The millage rate must be adopted FIRST by resolution or ordinance. The resolution or ordinance will state the adopted millage rate and the percent, if any, by which it exceeds the rolled-back rate. The millage rate and the budget will be adopted by separate votes, at the final hearing.

54 TRIM Hearing Requirements At the Final Hearings The millage rate adopted at the final budget hearing CANNOT EXCEED the rate tentatively adopted at the first hearing unless each taxpayer is sent a revised notice of proposed property taxes before the final hearing. No millage other than that approved by referendum may be levied until the resolution or ordinance to levy is approved by the governing board of the school district and submitted in a timely manner to the Property Appraiser and the Tax Collector. If the fall term for a school district begins before adoption of the final budget, the school district may expend moneys in accordance with the adopted tentative budget, until a final budget is adopted.

55 TRIM Hearing Requirements Recessed Hearings The tentative or final hearing can be recessed. The board should not adjourn the hearing, the hearing will need to be RECESSED. If the hearing is recessed, the taxing authority must publish a notice in a newspaper of general paid circulation in the county.

56 TRIM Resolutions/Ordinances

57 TRIM Resolution/Ordinance Millage Resolution/Ordinance School districts will forward the resolution or ordinance adopting the final millage to the Property Appraiser, Tax Collector and Department of Revenue within 3 days after the final budget hearing. The receipt of the resolution or ordinance by the Property Appraiser will be considered official notice of the millage rate approved by the school district.

58 TRIM Resolution/Ordinance Millage Resolution/Ordinance The Tentative & Final Resolution/Ordinance adopting millage rates must include: The name of the school district The percent of increase over the rolled-back rate Each millage rate adopted The rolled-back rate

59 TRIM Resolution/Ordinance Budget Resolution/Ordinance Must be adopted by separate vote after the millage adoption. If the order of millage and budget adoption cannot be determined, the school board will need to provide minutes of meeting.

60 Certifying Compliance to DOR

61 Certifying Compliance to DOR School districts must submit their TRIM compliance package within 30 days of the final budget hearing. DR-487, Certification of Compliance

62 DR-487

63 Certifying Compliance to DOR Required items to be included with Form DR-487 DR-420S, Certification of School Taxable Value ESE-524, Resolution Determining Millage Resolution/ordinance adopting budget Entire newspaper page Proof of Publications for all ads DR-422, Certification of Final Taxable Value

64 2016 Top TRIM Infractions/Violations 1. Incorrect verbiage in advertisement 2. Tax levy incorrect/percent increase incorrect 3. Ad valorem proceeds not shown/incorrect 4. Budget not balanced 5. Wrong size advertisement

65 Introduction to Electronic TRIM or etrim

66 etrim System Department of Revenue s internet-based system used to complete and submit: Truth-in-Millage Maximum Millage documents

67 etrim History Launched in 2010 Piloted by 12 property appraisers 56 participating property appraisers 579 participating taxing authorities

68 Benefits of etrim Fewer errors More efficiency over traditional methods Paper reduction

69 etrim For successful use, this system requires participation from the property appraiser's office and all taxing authorities within the county. The following overview is provided to give an overall demonstration of the system.

70 Log-in Screen

71 Once logged in Property Appraiser s Summary Page Status Box Taxing Authorities List

72 Property Appraiser s Summary Page From the Summary Page the Property Appraiser can: Access individual forms for data entry and editing Upload/download TRIM data View data entry of each levy Certify completed forms to taxing authorities Accept submitted data from taxing authorities

73 Forms: DR-420 and DR-420TIF & other TRIM Forms On this screen the Property Appraiser completes required entries, other fields are then auto calculated.

74 The Property Appraiser also has the option of uploading their file rather than keying in data. Data Upload Screen

75 The Property Appraiser. can certify initial/final values to the principal authorities Property Appraiser s Certification

76 Principal Authorities Summary Page Status Box Levy List

77 Principal Authorities Summary Page On this screen the taxing authority can: Enter/edit data Enter date, time and location of hearing View data entry of each levy Certify completed forms to Property Appraiser

78 Forms: DR-420, DR-420TIF & DR-420MM-P and other TRIM Forms On this screen the taxing authority completes required entries, other fields are then auto calculated.

79 Principal Authority Summary Page

80 TRIM Compliance Contacts TRIM STAFF PHONE # Wyatt Peters (850) Dametria Hayward (850) Chito Landrito (850) Jessica Lawrence (850) Salena Fulton (850)

81 Thank you for your participation!