Florida Senate - 2015 CS for SB 278
By the Committee on Finance and Tax; and Senator Diaz de la
Portilla
593-02770-15 2015278c1
1 A bill to be entitled
2 An act relating to downtown development districts;
3 creating s. 189.056, F.S.; providing legislative
4 intent; authorizing the governing body of a
5 municipality with a certain population and located
6 within a certain county to levy an ad valorem tax on
7 all real and personal property in a downtown
8 development district to finance the operation of the
9 district; limiting the tax to a specified percentage;
10 providing for limitation of the district’s millage;
11 providing an effective date.
12
13 Be It Enacted by the Legislature of the State of Florida:
14
15 Section 1. Section 189.056, Florida Statutes, is created to
16 read:
17 189.056 Downtown Development District; Ad Valorem
18 Taxation.—
19 (1) It is the intent of the Legislature to encourage the
20 revitalization of downtown areas within large municipalities
21 where the societal ills associated with urban blight are most
22 prevalent. However, in recognition of the traditionally broad
23 home rule power exercised by charter counties, the Legislature
24 intends that this section apply only to certain counties.
25 (2) The governing body of a municipality with a population
26 of more than 400,000, as determined by the Office of Economic
27 and Demographic Research, and located within a county as defined
28 in s. 125.011(1), may, by ordinance, levy an ad valorem tax on
29 all real and personal property in a downtown development
30 district of up to 0.5 mill on the taxable value of the property
31 located therein for the purpose of financing the operation of
32 the district. In no event may the district’s millage exceed 0.5
33 mill. The district’s millage is limited as provided in s.
34 200.001(8)(d) for dependent special districts.
35 Section 2. This act shall take effect July 1, 2015.