PTO Bulletin 14-02 Property Tax Oversight Bulletin: PTO 14-02
To: Property Appraisers, Board of County Commissioners, Taxing
Authorities, and Interested Parties
From: James McAdams
Date: July 11, 2014
Bulletin: PTO 14-02
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Special Districts
The 2014 Legislature enacted Chapter 2014-22, Laws of Florida (SB 1632), effective
July 1, 2014.
Section 53 creates section 189.055, Florida Statutes, to add language stating, "for the purpose of
s. 196.199(1), special districts shall be treated as municipalities." This language was removed
from s. 189.403, F.S., which was transferred and renumbered as s. 189.012, F.S. in Section 10 of
this Chapter.
Section 53. Section 189.055, F.S., is created to read (words stricken are deletions; words
underlined are additions):
189.055 Treatment of special districts.—For the purpose of s. 196.199(1), special districts
shall be treated as municipalities.
Section 77 amends section 200.001(8), F.S.,to conform statutory references to s. 189.403, F.S.,
which is transferred and renumbered as s. 189.012, F. S. in Section 10 of this Chapter.
Section 77. Paragraphs (c), (d), and (e) of subsection (8) of section 200.001, F.S., is amended
to read (words stricken are deletions; words underlined are additions):
200.001 Millages; definitions and general provisions.—
(8)
(c) "Special district" means a special district as defined in s. 189.012 189.403(1).
(d) "Dependent special district" means a dependent special district as defined in s.
189.012 89rv�1 .403(2). Dependent special district millage,when added to the millage of the
governing body to which it is dependent,shall not exceed the maximum millage applicable
to such governing body.
Bulletin PTO 14-02
July 11, 2014
Page 2 of 2
(e) "Independent special district" means an independent special district as defined in s.
189.012 189-403(-3-),with the exception of a downtown development authority established
prior to the effective date of the 1968 State Constitution as an independent body,either
appointed or elected, regardless of whether or not the budget is approved by the local
governing body,if the district levies a millage authorized as of the effective date of the 1968
State Constitution. Independent special district millage shall not be levied in excess of a
millage amount authorized by general law and approved by vote of the electors pursuant to
s. 9(b),Art. VII of the State Constitution,except for those independent special districts
levying millage for water management purposes as provided in that section and municipal
service taxing units as specified in s. 125.01(1)(q) and (r).However, independent special
district millage authorized as of the date the 1968 State Constitution became effective need
not be so approved, pursuant to s. 2,Art.XII of the State Constitution.
The full text of the changes is available at http://laws.flrules.org/2014/22.
The Department of Revenue has provided this bulletin for your general information. If you wish
to discuss this matter, you may send your questions to DORPTl O a dor.state.il.us.