Us
Print
E-mail
Rate
New kind of strategy
 |
| Lake City Fire Department Engine 1 stands ready for fighters to use. Columbia County Tax Collector Ronnie Brannon will see a new reporting requirement for the non-ad valorem fee charged for this service. There is a special Lake City City Council meeting set for 6:30 p.m. on July 28 to adopt the new fire fee schedule. JEFF M. HARDISON/Lake City Reporter |
State creates new requirement for tax collectors.
By JEFF M. HARDISON
jhardison@lakecityreporter.com
Columbia County Tax Collector Ronnie Brannon and other tax collectors in counties across Florida will see a new reporting requirement for non-ad valorem assessments as the result of legislation passed last year, according to records.
The state senator who created the new reporting requirements — Sen. Mike Haridopolos (R-Melbourne) — wants to keep local government from adding fees to circumvent Amendment One, he said.
Florida Statute 197.3632 was amended to require tax collectors to provide
information to the Florida Department of Revenue on non-ad valorem assessments. This statute governs the uniform method for the levy, collection and enforcement of non-ad valorem assessments.
Non-ad valorem assessments are special fees imposed by taxing authorities such as the County Commission and Lake City City Council. These fees are not based on property value or millage rates.
For instance, the fire fee on tax bills for Lake City and all county residents, is a non-ad valorem special assessment. The state allows fire protection fees to be assessed on property owners as a special assessment.
The department of revenue has oversight over tax collectors’ budgets and property appraisers’ budgets because property appraisers set the taxable value of
property and tax collectors collect the taxes.
Starting in 2008, according to the amended statute, the tax collector must provide the department of revenue with a report by Dec. 15 showing:
n The name and type of local governing board that is levying the non-ad valorem assessment.
n Whether or not the board also levies property taxes.
n The basis of the levy.
n The rate of assessment.
nThe total number of non-valorem assessments levied.
n The number of parcels affected.
The amendment also shows that beginning in 2009, the tax collector must provide the department of revenue with a copy of each local governing board’s non-ad valorem assessment roll by Dec. 15 of the year.
Brannon said he will complete whatever forms the department of revenue provides to his office. As of July 19, the department had not provided him with any forms. Renee Watters, a spokeswoman with the department of revenue said the department has not created the forms yet.
Haridopolos will introduce the legislation. He said the new reporting requirement gives the Florida Legislature information it needs regarding local taxing entities, such as county commissions and city councils.
“The last thing we wanted to see is that for every dollar in ad valorem taxes that was cut as a result of Amendment One, the local governments would add
special assessments to defeat the whole purpose of Amendment One,” Haridopolos said. “We are seeking this information to make local government be more transparent, and for the voters to be able to keep tabs on ad valorem versus non-ad valorem taxes.”
Although the state allows fire fees as a non-ad valorem assessment, Haridopolos said he feels this is an area that should be funded from the General Fund portions of local governments’ budgets, rather than to assess a fee that is not based on property value.
“Fire protection is a basic function of government,” Haridopolos said. “Here we see local government looking for ways to get around the reduction in ad valorem taxes (which resulted from Amendment One).”
Haridopolos said one of his long-term goals is to put a revenue limit on government to keep taxes from growing faster than personal income.
Taxpayers want government to work within the limits set by the people’s choice on how much tax revenue is required for government to function, he said.
The state senator who created the new reporting requirements — Sen. Mike Haridopolos (R-Melbourne) — wants to keep local government from adding fees to circumvent Amendment One, he said.
Florida Statute 197.3632 was amended to require tax collectors to provide
information to the Florida Department of Revenue on non-ad valorem assessments. This statute governs the uniform method for the levy, collection and enforcement of non-ad valorem assessments.
Non-ad valorem assessments are special fees imposed by taxing authorities such as the County Commission and Lake City City Council. These fees are not based on property value or millage rates.
For instance, the fire fee on tax bills for Lake City and all county residents, is a non-ad valorem special assessment. The state allows fire protection fees to be assessed on property owners as a special assessment.
The department of revenue has oversight over tax collectors’ budgets and property appraisers’ budgets because property appraisers set the taxable value of
property and tax collectors collect the taxes.
Starting in 2008, according to the amended statute, the tax collector must provide the department of revenue with a report by Dec. 15 showing:
n The name and type of local governing board that is levying the non-ad valorem assessment.
n Whether or not the board also levies property taxes.
n The basis of the levy.
n The rate of assessment.
nThe total number of non-valorem assessments levied.
n The number of parcels affected.
The amendment also shows that beginning in 2009, the tax collector must provide the department of revenue with a copy of each local governing board’s non-ad valorem assessment roll by Dec. 15 of the year.
Brannon said he will complete whatever forms the department of revenue provides to his office. As of July 19, the department had not provided him with any forms. Renee Watters, a spokeswoman with the department of revenue said the department has not created the forms yet.
Haridopolos will introduce the legislation. He said the new reporting requirement gives the Florida Legislature information it needs regarding local taxing entities, such as county commissions and city councils.
“The last thing we wanted to see is that for every dollar in ad valorem taxes that was cut as a result of Amendment One, the local governments would add
special assessments to defeat the whole purpose of Amendment One,” Haridopolos said. “We are seeking this information to make local government be more transparent, and for the voters to be able to keep tabs on ad valorem versus non-ad valorem taxes.”
Although the state allows fire fees as a non-ad valorem assessment, Haridopolos said he feels this is an area that should be funded from the General Fund portions of local governments’ budgets, rather than to assess a fee that is not based on property value.
“Fire protection is a basic function of government,” Haridopolos said. “Here we see local government looking for ways to get around the reduction in ad valorem taxes (which resulted from Amendment One).”
Haridopolos said one of his long-term goals is to put a revenue limit on government to keep taxes from growing faster than personal income.
Taxpayers want government to work within the limits set by the people’s choice on how much tax revenue is required for government to function, he said.
 |
||
| ‘Sign’ of the times |
Marco wrote on Jul 20, 2008 6:50 AM:
Local & county governments are always searching for new ways to bleed the taxpayers.
Congratulations to Seb, Haridopolos for looking out for the taxpayers and for putting a leash on outrageous locals who can only dream up new ways to circumvent Amendment 1 and take more money out of our pockets. "