Item L1BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
Meeting Date: June 11, 2013 Division: Tax Collector
Bulk Item: Yes x No _ Department:
Staff Contact Person/Phone #: Danise Henriouez. 295-5010
AGENDA ITEM WORDING:
Adoption of a resolution instructing the Tax Collector not to mail tax notices to taxpayers if the
amount of taxes shown on the Monroe County Tax Roll for real and personal property is less than
thirty dollars ($30.00) and instructing the Property Appraiser not to extend taxes on the tax roll if the
taxes for any parcel would amount to less than thirty dollars ($30.00), per Florida Statutes s. 197.212.
ITEM BACKGROUND:
Section 197.212, F.S., provides that on the recommendation of the Tax Collector, the Board of County
Commissioners may adopt a resolution setting a minimum tax bill. In 1997, the BOCC passed
resolution 291-1997, setting a floor at $5.00, based on the statutory minimum at the time. In 2001, the
legislature revised 197.212. to set a new minimum of $30.00. This proposed resolution increases the
tax bill minimum to match that minimum. The Tax Collector and Property Appraiser recommend the
change based on the fact that the cost of the printing the tax bill, envelopes, postage, vendor expense to
mail the tax bill, cost of printing the TRIM notice, envelope, postage, cost of mailing the TRIM notice,
and employee time collectively would be in excess of the sum billed, if collected.
The taxes that would be foregone under the old and new tax bill minimums are estimated as follows:
Real property taxes Tangible property taxes
Currently ($5.00 minimum) $2,288.36 $951.74
New resolution ($30.00 minimum) $14,108.23 $21,828.39
PREVIOUS RELEVANT BOCC ACTION:
Resolution 291-1997, adopted on August 19, 1997.
CONTRACT/AGREEMENT CHANGES:
Not applicable
STAFF RECOMMENDATIONS:
Approval.
TOTAL COST: INDIRECT COST: N/A BUDGETED: N/A
COST TO COUNTY: N/A SOURCE OF FUNDS:
REVENUE PRODUCING: Yes X No / AMOUNT PER MONTH Year
APPROVED BY: County Atty X OMB/Purchasing Risk Management
DOCUMENTATION: Included X
DISPOSITION:
Revised 1/09
Not Required
AGENDA ITEM #
RESOLUTION NO -2013
A RESOLUTION INSTRUCTING THE TAX COLLECTOR NOT TO
MAIL TAX NOTICES TO A TAXPAYER IF THE AMOUNT OF
TAXES SHOWN ON THE MONROE COUNTY TAX ROLL FOR
REAL AND PERSONAL PROPERTY IS LESS THAN THIRTY
DOLLARS ($30.00) AND INSTRUCTING THE PROPERTY
APPRAISER NOT TO EXTEND TAXES ON THE TAX ROLL FOR
ANY PARCEL FOR WHICH THE TAX WOULD AMOUNT TO LESS
THAN THIRTY DOLLARS ($30.00), PER FLORIDA STATUTES
SECTION 197.212.
WHEREAS, Section 197.212 of Florida Statutes states that on the recommendation of
the Tax Collector, a Board of County Commissioners may adopt a resolution instructing the Tax
Collector not to mail tax notices to a taxpayer if the amount of taxes shown on the tax notice is
less than $30.00, and also instructing the Property Appraiser not to make an extension on the tax
roll for any parcel for which the taxes would amount to less than $30.00, with the exception of
any parcel that is subject to an adverse possession claim; and
WHEREAS, a number of individuals and entities will have taxes of less than thirty
dollars ($30.00) on real or personal property, and
WHEREAS, the Tax Collector and the Property Appraiser have recommended the
County Commission of Monroe County, Florida, to obviate the necessity of printing and
mailing of tax notices or extending taxes on those parcels on the tax roll where the taxes on the
parcel or on the personal property would be less than thirty dollars ($30.00) and no non -ad
valorem assessments have been levied against the subject real property; and
WHEREAS, the cost of printing and mail tax notices to taxpayers would be
uneconomical and would outweigh the dollar value of the taxes being collected.
NOW THEREFORE, BE IT HEREBY RESOLVED BY THE MAYOR AND
THE COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, THAT:
1.. The Tax Collector is instructed not to print or mail tax notices to a taxpayer if the
amount of taxes shown on the tax notices for real and personal property is less than thirty dollars
($30.00) and there are no non -ad valorem assessments levied against the subject property.
2. The Property Appraiser shall not make any extension on the tax roll for any
parcel for which taxes would amount to less than thirty dollars ($30.00) and there are no non -
ad valorem assessments levied against the subject property.
3. This resolution does not apply to any parcel of property that is subject to an
adverse possession claim pursuant to Section 95.18 of the Florida Statutes.
PASSED AND ADOPTED by the Board of County Commissioners of Monroe
County, Florida, at a regular meeting of the Board held on the day of June, 2013.
Mayor George Neugent
Mayor Pro Tem Heather Carruthers
Commissioner Danny L. Kolhage
Commissioner David Rice
Commissioner Sylvia J. Murphy
(Seal)
Attest: Amy Heavilin, Clerk
Deputy Clerk
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
Mayor George Neugent
2
MONROE COUNTY ATTORNEY
APPROVED AP T F M:
CYNTHIA L. HALL
ASSISTANT COU TY ATTORNEY
Date S / 1, /. f
Florida Statutes
197.212 Minimum tax bill. —On the recommendation of
the county tax collector, the board of county commissioners
may adopt a resolution instructing the collector not to mail
tax notices to a taxpayer if the amount of taxes shown on the
tax notice is less than an amount up to $30. The resolution
shall also instruct the property appraiser that he or she may
not make an extension on the tax roll for any parcel for which
the tax would amount to less than an amount up to $30. The
minimum tax bill so established may not exceed an amount
up to $30. This section does not apply to a parcel of property
that is subject to an adverse possession claim pursuant to s.
95.18.
History.—s. 139, ch. 85-342; s. 1004, ch. 95-147; s. 8, ch.
2001-137; s. 2, ch. 2011-107.
Harry F. Knight, Tax Collector
RESOLUTION NO. 291-1997
A RESOLUTION INSTRUCTING THE PROPERTY APPRAISER NOT TO EXTEND TAXES OF
THE TAX ROLL THAT ARE LESS THAN $5.00 AND INSTRUCTING THE TAX COLLECTOR
NOT TO MAIL TAX NOTICES THAT ARE LESS THAN $5.00 ON THE MONROE COUNTY
TAX ROLL
WHEREAS, a number of individuals and entities will have taxes of less than Five Dollars; and
WHEREAS, the cost of printing and mailing, will render the sending of such tax notice
completely uneconomical: and
WHEREAS, the Tax Collector has recommended the County Commission of Monroe County ,
Florida, to obviate the necessity of extending taxes on those parcels on the tax roll with taxes under
the amount of Five Dollars, and printing and mailing of tax notices under the amount of Five Dollars;
now, therefore
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA,
that the Property Appraiser shall not extend any parcel on the tax roll for which the taxes would
amount to less than Five Dollars to any taxpayer, it being determined by the County Commission that
such billing is uneconomical and the cost of such would be in excess of the sum billed, if collected.
PASSED AND ADOPTED by the Board of County Commissioners of Monroe Coun$ Rrtortda, aba
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regular meeting of said Board held on the 19th day of August, 1997.
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Mayor Douglass ems_
Commissioner Freeman FAQ c r.
Commissioner Harvey ye
Commissioner London 1p
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Commissioner Reich yes rr o
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(SEAL) BOARD OF COUP4TY COMMISSIONERS
Attest: DANNY L. KOLHAGE, Clerk OF MON E AUNTY F RDA
By C .� f�^ ' B
Deputy Clerk 7; oyor/Choirma
APPROVED AS TO FORM
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B
R011ERT N. O
DATE 2- —
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