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Welcome to Department of Revenue’s TRIM Web Ex Training. Presented by Florida Department of Revenue. TRIM. TRIM Timetable TRIM Forms Maximum Millage TRIM Hearing Requirements Advertising Requirements Resolutions/Ordinances Certifying Compliance to DOR TRIM Compliance Contacts.

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welcome to department of revenue s trim web ex training
Welcome toDepartment of Revenue’sTRIMWeb Ex Training

Presented by

Florida Department of Revenue

slide2
TRIM
  • TRIM Timetable
  • TRIM Forms
  • Maximum Millage
  • TRIM Hearing Requirements
  • Advertising Requirements
  • Resolutions/Ordinances
  • Certifying Compliance to DOR
  • TRIM Compliance Contacts
truth in millage introduction
Truth in MillageIntroduction
  • TRIM process and the public
  • Chapter 200, Florida Statutes
trim timetable1
TRIM Timetable
  • The property appraiser provides total assessed value of nonexempt property by June 1 to be used for budget planning purposes
  • By July 1, Property appraiser certifies the taxable value to each taxing authority on Form DR-420
trim timetable day 1 july 1
TRIM TimetableDay 1 = July 1

July

The first day of the TRIM process is July 1, or the date of certification of taxable value whichever is LATER

DAY

1

trim timetable2
TRIM Timetable

July

The Board of County Commissioner’s budget officer submits tentative budget to the board

trim timetable day 35 august 4
TRIM TimetableDay 35 = August 4

August

  • 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 Tentative Budget Hearing

DAY

35

trim timetable3
TRIM Timetable

If a taxing authority fails to provide the information to the property appraiser within 35 days

  • The taxing authority will be prohibited from levying a millage rate greater than the rolled-back rate
  • The rolled-back rate will be computed by the Property Appraiser and used to prepare the Notice of Proposed Property Taxes
trim timetable day 55 august 24
TRIM TimetableDay 55 = August 24

August

The property appraiser must mail the Notice of Proposed Property Taxes (TRIM Notice) within 55 days of certification

If a review notice has been issued the TRIM Notice can not be mailed until DOR has approved the assessment roll

DAY

55

trim timetable days 65 80 sept 3 18
TRIM TimetableDays 65-80 Sept. 3-18
  • A public hearing on the tentative budget and proposed millage rate should be held
  • This tentative hearing is published on the TRIM Notice mailed by the property appraiser
trim timetable day 95 sept 18 th to oct 3 rd
TRIM TimetableDay 95 = Sept. 18th to Oct. 3rd
  • Notice of Proposed Tax Increase or
  • Notice of Budget Hearing and
  • Budget Summary Ad

Within 15 days of the tentative hearing, the taxing authority must advertise its intent to adopt a final millage and budget

trim timetable day 97 100 final hearing
TRIM TimetableDay 97 – 100Final Hearing
  • A public hearing on the final millage rates and budget should be held 97 to 100 days after certification of value.
  • This final hearing is held within 2 to 5 days after the hearing is advertised.
trim timetable within 3 days of final hearing
TRIM TimetableWithin 3 Days of 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 resolution or ordinance is the official notification of the final millage rate.
trim timetable within 30 days of final hearing
TRIM TimetableWithin 30 Days of Final Hearing
  • Each taxing authority 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 DR-422 as soon as it’s received and forward it to the Property Appraiser. A copy should also be sent to the Property Tax TRIM Section.
trim certification forms1
TRIM Certification Forms
  • DR-420, Certification of Taxable Value
  • DR-420DEBT, Certification of Voted Debt Millage
  • DR-420TIF, Tax Increment Adjustment Worksheet
  • DR-420MMP, Maximum Millage Levy Calculation Preliminary Disclosure
dr 420 certification of taxable value
DR-420 Certification of Taxable Value
  • July 1 PA certifies initial values
  • Prior year millage rate is entered
  • Rolled-back rate is calculated
  • Proposed millage rate is entered
dr 420 certification of taxable value1
DR-420 Certification of Taxable Value
  • Percent change of rolled-back rate is calculated
  • Tentative budget hearing is entered
  • Return completed form within 35 days of certification
dr 420 debt certification of voted debt millage
DR-420 DebtCertification of Voted Debt Millage
  • July 1 PA certifies initial values
  • TA completes either Line 5 or Line 6
  • Return completed form within 35 days of certification
dr 420 tif tax increment adjustment worksheet
DR-420 TIFTax Increment Adjustment Worksheet
  • July 1 PA certifies values
  • TA completes either Line 6 or Line 7
  • Return completed form within 35 days of certification
maximum millage1
Maximum Millage
  • Local governments must conform to the maximum millage limitation statutory requirements by adopting a millage rate with the following:
  • Majority Vote
  • 2/3 Vote or
  • Unanimous Vote
dr 420mmp maximum millage preliminary disclosure
DR-420MMPMaximum Millage Preliminary Disclosure
  • Enter current year proposed millage
  • Determines needed vote to adopt millage
dr 420mmp maximum millage preliminary disclosure1
DR-420MMPMaximum Millage Preliminary Disclosure
  • Line 25 determines compliance with maximum millage laws
dr 420mm maximum millage final disclosure
DR-420MMMaximum Millage Final Disclosure
  • Enter current year adopted millage
  • Determines needed vote to adopt millage
dr 420mm maximum millage final disclosure1
DR-420MMMaximum Millage Final Disclosure
  • Line 25 determines compliance with maximum millage laws
dr 487v vote record
DR-487VVote Record
  • Must be completed with your DR-420MM form
  • List all board members and how they voted
dr 422 certification of final taxable value
DR-422Certification of Final Taxable Value
  • PA certifies final taxable value
  • TA enters final millage rate
dr 422 debt certification of final voted debt millage
DR-422 DebtCertification of Final Voted Debt Millage
  • PA certifies final taxable value
  • TA enters final millage rate
  • Adjust millage rate
trim hearing information1
TRIM HEARING INFORMATION

Taxing authorities are required to hold two public hearings to adopt a millage rate and budget

trim hearing information scheduling advertising hearing
TRIM Hearing InformationScheduling & Advertising Hearing

TRIM hearings may be held

  • Monday – Friday after 5:00 PM
  • Anytime on Saturday
  • Never on Sunday
trim hearing information scheduling advertising hearings
TRIM Hearing InformationScheduling & Advertising Hearings
  • School board has first priority of a hearing date
  • BOCC has second choice
  • No other taxing authority, in the county, can hold a hearing on the same date as the school board or BOCC
trim hearing information scheduling advertising hearing1
TRIM Hearing InformationScheduling & Advertising Hearing
  • The tentative TRIM hearing is advertised on the TRIM Notice
  • The final hearing must be advertised within 15 days of adopting the tentative millage and budget
trim hearing information at the hearing
TRIM Hearing InformationAt The Hearing

The first issues discussed will be the

  • Percentage increase in millage over the rolled-back rate necessary to fund the budget, if any
  • Specific reasons why ad valorem tax revenues are being increased.
trim hearing information at the hearing1
TRIM Hearing InformationAt The Hearing
  • The general public will be allowed to speak and 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.
trim hearing information at the hearing2
TRIM Hearing InformationAt The Hearing

Each Taxing Authority levying a millage rate, must publicly announce, before adopting the millage resolution:

  • The name of the Taxing Authority,
  • The rolled-back rate,
  • The percentage of increase over the rolled-back rate, and
  • The millage rate to be levied
trim hearing information at the hearing3
TRIM Hearing InformationAt The Hearing

The tentative millage rate cannot exceed the proposed millage rate, unless, each taxpayer is mailed a revised TRIM Notice at the expense of the Taxing Authority

The final millage rate cannot exceed the tentatively adopted millage rate.

The TRIM process has to be completed within 101 days

trim hearing information at the hearing4
TRIM Hearing InformationAt The Hearing

No millage can be levied until a resolution or ordinance has been approved by the governing board of the taxing authority.

slide43
TRIM Advertising RequirementsTaxing authorities must select the appropriate newspaper advertisement to announce the Final TRIM Hearing
trim advertising requirements advertisement selection
TRIM Advertising RequirementsAdvertisement Selection
  • Calculate the percentage change of rolled back rate
  • Publish Notice of Proposed Tax Increase when percent change is greater than 0%
  • Publish Notice of Budget Hearing when the percent change is equal to or less than 0%
trim advertising requirements notice of proposed tax increase ad
TRIM Advertising RequirementsNotice of Proposed Tax Increase Ad
  • Must be a FULL 1/4 PAGE ad.
  • Must have a Headline in at least 18 point type.
  • Must have an adjacent Budget Summary ad.
  • Must be published in a newspaper of general paid circulation in the county or in a geographically limited insert of such newspaper.
  • Can Not be published in the legal section or classified section of the newspaper.
trim advertising requirements notice of proposed tax increase ad1
TRIM Advertising RequirementsNotice of Proposed Tax Increase Ad
  • CAN NOT deviate from the specified language.
  • CAN NOT be accompanied, preceded or followed by other ads or notices which conflict or contradict the required publications.
  • Advertise the Final Hearing within 15 days of Tentative (1st) Hearing.
  • Hold the Final Hearing 2-5 days after advertised.
slide47

TRIM Advertising RequirementsNotice of Proposed Tax Increase Ad

Example

NOTICE OF PROPOSED TAX INCREASE

The ___(name of taxing authority)__ has tentatively adopted a measure to increase its property tax levy.

Last year’s property tax levy:

A. Initially proposed tax levy $ 47,969

B. Less tax reductions due to Value Adjustment Board

and other assessment changes $ 3,833

C. Actual property tax levy $ 44,136

This year’s proposed tax levy $ 49,740

All concerned citizens are invited to attend a public hearing on the tax increase to be held on:

DATE:

TIME:

PLACE:

TOWN:

A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing.

Use 100% of Tax Levies in Advertisement

trim advertising requirements notice of budget hearing
TRIM Advertising RequirementsNotice of Budget Hearing
  • Doesn’t have a size requirement
  • Must have an adjacent Budget Summary ad.
  • Must be published in a newspaper of general paid circulation in the county or in a geographically limited insert of such newspaper.
  • Can Not be published in the legal section or classified section of the newspaper.
trim advertising requirements notice of budget hearing1
TRIM Advertising RequirementsNotice of Budget Hearing
  • CAN NOT deviate from the specified language.
  • CAN NOT be accompanied, preceded or followed by other ads or notices which conflict or contradict the required publications.
  • Advertise the Final Hearing within 15 days of Tentative (1st) Hearing.
  • Hold the Final Hearing 2-5 days after advertised.
trim advertising requirements notice of budget hearing2
TRIM Advertising RequirementsNotice of Budget Hearing

Example

NOTICE OF BUDGET HEARING

The ____________ has tentatively adopted

a budget for (fiscal year)

A public hearing to make a FINAL DECISION on the budget AND TAXES will be held on:

(Date)

(Time)

at

(Meeting Place)

trim advertising requirements budget summary ad
TRIM Advertising RequirementsBudget Summary Ad

Must Show ALL tentatively adopted millage rates:

  • General Fund
  • Dependent District
  • Municipal Service Taxing Unit (MSTU)
  • Voted Debt Service
trim advertising requirements budget summary ad1
TRIM Advertising RequirementsBudget Summary Ad
  • Each millage rate shown must have at least 95% of ad valorem taxes included in the budget.
  • Show ALL funds
  • Have a balanced budget.
    • All funds should balance
    • The total of all funds should balance
  • Show line item for Reserves
trim advertising requirements budget summary ad2
TRIM Advertising RequirementsBudget Summary Ad
  • Have an adjacent Notice of Proposed Tax Increase ad or Notice of Budget Hearing ad (NOT BOTH)
  • Not be placed in the legal or classified section of the newspaper
  • Has no size requirements
  • Comply with all statutory budget requirements
trim advertising requirements budget summary ad3
TRIM Advertising RequirementsBudget Summary Ad

If the proposed operating budget expenditures are more than last year's total operating expenditures, include the statement in BOLD

THE PROPOSED OPERATING BUDGET

EXPENDITURES OF(name of taxing authority)ARE(percent rounded to one decimal place)MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.

trim advertising requirements recessed hearing information
TRIM Advertising RequirementsRecessed Hearing Information

If the hearing is recessed, the taxing authority must publish a Notice of Continuation in a newspaper of general paid circulation in the county.

The notice will state the time, date, and location of the hearing.

DO NOT ADJOURN the hearing - The hearing is to be RECESSED.

trim advertising requirements recessed hearing information1
TRIM Advertising RequirementsRecessed Hearing Information

NOTICE OF CONTINUATION

The tentative/final budget hearing held on (Date of first hearing)

For the (name of taxing authority) was recessed and will be continued on

(Date, time, and location of new hearing).

(Include name of town)

Example

slide58

TRIM Advertising RequirementsProof of Publications

  • Must be submitted for each published advertisement
  • To be submitted with the DR-487
trim resolution ordinance
TRIMResolution/Ordinance

No millage can be levied until a resolution or ordinance has been approved by the governing board of the taxing authority.

trim millage resolution ordinance
TRIM Millage Resolution/Ordinance
  • The name of the Taxing Authority.
  • The percent of increase over the rolled-back rate.
  • Each millage rate adopted.
  • The rolled-back rate.

The Tentative & Final Resolution/Ordinance adopting millage rates must include:

trim budget resolution ordinance
TRIM Budget Resolution/Ordinance
  • Must be adopted by separate vote after the millage adoption
  • If order of millage and budget adoption cannot be determined, send minutes of meeting
  • Receipt of the resolution or ordinance by the property appraiser is official notice of the millage rate approved by the taxing authority
trim resolution ordinance1
TRIMResolution/Ordinance

Within 3 days following the final hearing,

forward resolution/ordinance adopting final

millage to the

  • Property Appraiser,
  • Tax Collector and
  • Department of Revenue
certification of trim compliance
Certification of TRIM Compliance

Forms

  • DR-487
  • DR-420MM
  • DR-487V
trim value adjustment board
TRIM Value Adjustment Board
  • At least 15 days before hearing, petitioner provides property appraiser information to present at hearing.
  • At least 7 days before hearing, property appraiser provides information in writing to petitioner if requested.
  • Petitioner must make partial payment by date of delinquency (April 1)
  • VAB meets 30 – 60 days after mailing of TRIM Notice.
  • Board remains in session from day to day until all petitions, complaints, appeals and disputes are heard.
final taxable value
Final Taxable Value

Forms

  • DR-422
  • DR-422DEBT
2012 top infractions and violations
2012 Top Infractions and Violations

1. Late package

2. Ad valorem proceeds not shown or incorrect

  • Other
  • Budget not balanced
  • Tax levy incorrect / Percent increase incorrect