In the Weeds: Municipal Finance Symposium

Ken SmallFinancial Technical Assistance

Manager Membership Development

Florida League of Cities

ksmall@flcities.com(850) 701-3631

Property Tax Overview Utility Tax Communications Services Tax Local Business Tax Franchise Fees Utilities and Other Fees Special Assessments State-Shared Revenues, Local

Option Taxes, and Miscellaneous Revenues

Overview

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016$0

$200

$400

$600

$800

$1,000

$1,200

$1,400

$1,600

$1,800

$2,000

802 882

982 1,106

1,310

1,635

1,806 1,702

1,499

1,313 1,284 1,274 1,282 1,313 1,355 1,412

Statewide Taxable Value (in billions)

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

$500

14.1 20.7 27.8 47.7

82.5

119.9

167.4

249.3

408.4 433.1

317.6

172.5

89.0 72.0

52.0 46.5 45.0 44.5 48.0

Save Our Homes Differential (in bil-lions)

Public Service Tax(Municipal Utility Tax)

Communications Services Tax

Local Business Tax

(Not: Occupational License Tax)

Franchise Fees

Utilities and Other Fees

Special Assessments

EXAMPLES OF SPECIAL BENEFIT Fire Protection

Road Improvements (Paving and O&M) Beautification Sidewalks Street Lighting Parking Facilities Solid Waste Stormwater Downtown Redevelopment Water and Sewer Improvements

NO SPECIAL BENEFITCase Law: Public Hospitals Public Health Units Emergency Medical Services

Not Litigated Yet: Law Enforcement Parks and Recreation

METHODS OF APPORTIONMENT Physical Use of Property Relative Proximity to Facility Amount of Service/Facility Required Linear Front Foot Per Parcel or Unit Square Footage of Improvements Relative Value of Property Trip Generation Combination of Factors

COLLECTION METHODSUniform Method - Tax Bill - Section 197.3632, Fla.

Stat.

Separate Bill - Lien and Foreclosure Method - Roll Into Next Year Tax Bill

Utility Bill – Tallahassee Method

Combination of Methods

State-Shared Revenues, Local Option Taxes, and Miscellaneous Revenues

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