MAXIMUM MILLAGE LEVY CALCULATION
PRELIMINARY DISCLOSURE
For municipal governments, counties, and special districts
DR-420MM-P
R. 5/12
Rule 12D-16.002
Florida Administrative Code
Effective 11/12
Year: County:
Principal Authority :
Taxing Authority:
1. (1)
Is your taxing authority a municipality or independent special district that has levied
ad valorem taxes for less than 5 years?
Yes No
IF YES, STOP HERE. SIGN AND SUBMIT. You are not subject to a millage limitation.
2. (2)per $1,000Current year rolled-back rate from Current Year Form DR-420, Line 16
3.
Prior year maximum millage rate with a majority vote from 2018 Form DR-420MM, Line 13
per $1,000 (3)
4. (4)per $1,000Prior year operating millage rate from Current Year Form DR-420, Line 10
If Line 4 is equal to or greater than Line 3, skip to Line 11. If less, continue to Line 5.
Adjust rolled-back rate based on prior year majority-vote maximum millage rate
5. (5)Prior year final gross taxable value from Current Year Form DR-420, Line 7 $
6. (6)$
Prior year maximum ad valorem proceeds with majority vote
(Line 3 multiplied by Line 5 divided by 1,000)
7. (7)$
Amount, if any, paid or applied in prior year as a consequence of an obligation
measured by a dedicated increment value from Current Year Form DR-420 Line 12
8. (8)Adjusted prior year ad valorem proceeds with majority vote (Line 6 minus Line 7) $
9. Adjusted current year taxable value from Current Year form DR-420 Line 15 $ (9)
10. Adjusted current year rolled-back rate (Line 8 divided by Line 9, multiplied by 1,000) per $1,000 (10)
Calculate maximum millage levy
11. (11)
Rolled-back rate to be used for maximum millage levy calculation
(Enter Line 10 if adjusted or else enter Line 2)
per $1,000
12. Adjustment for change in per capita Florida personal income (See Line 12 Instructions) (12)
13. Majority vote maximum millage rate allowed (Line 11 multiplied by Line 12) (13)per $1,000
14. Two-thirds vote maximum millage rate allowed (Multiply Line 13 by 1.10) per $1,000 (14)
15. Current year proposed millage rate per $1,000 (15)
16. (16)Minimum vote required to levy proposed millage: (Check one)
a. Majority vote of the governing body: Check here if Line 15 is less than or equal to Line 13. The maximum millage rate is equal
to the majority vote maximum rate. Enter Line 13 on Line 17.
b. Two-thirds vote of governing body: Check here if Line 15 is less than or equal to Line 14, but greater than Line 13. The
maximum millage rate is equal to proposed rate. Enter Line 15 on Line 17.
c. Unanimous vote of the governing body, or 3/4 vote if nine members or more: Check here if Line 15 is greater than Line 14.
The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line 17.
d. Referendum: The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line 17.
17.
The selection on Line 16 allows a maximum millage rate of
(Enter rate indicated by choice on Line 16)
(17)per $1,000
18. (18)Current year gross taxable value from Current Year Form DR-420, Line 4 $
Continued on page 2
Reset Form
Print Form
2019
1.0339
DR-420MM-P
R. 5/12
Page 2
19. Current year proposed taxes (Line 15 multiplied by Line 18, divided by 1,000) (19)$
20. (20)
Total taxes levied at the maximum millage rate (Line 17 multiplied by Line 18, divided
by 1,000)
$
DEPENDENT SPECIAL DISTRICTS AND MSTUs
STOP HERE. SIGN AND SUBMIT.
21.
Enter the current year proposed taxes of all dependent special districts & MSTUs levying
a millage . (The sum of all Lines 19 from each district's Form DR-420MM-P)
$ (21)
22. Total current year proposed taxes (Line 19 plus Line 21) (22)$
Total Maximum Taxes
23. (23)
Enter the taxes at the maximum millage of all dependent special districts & MSTUs
levying a millage (The sum of all Lines 20 from each district's Form DR-420MM-P)
$
24. Total taxes at maximum millage rate (Line 20 plus Line 23) (24)$
Total Maximum Versus Total Taxes Levied
25.
Are total current year proposed taxes on Line 22 equal to or less than total taxes at the
maximum millage rate on Line 24? (Check one)
YES NO (25)
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Taxing Authority Certification
I certify the millages and rates are correct to the best of my knowledge. The millages
comply with the provisions of s. 200.065 and the provisions of either s. 200.071 or s.
200.081, F.S.
Signature of Chief Administrative Officer :
Date :
Title : Contact Name and Contact Title :
Mailing Address : Physical Address :
City, State, Zip :
Phone Number : Fax Number :
Complete and submit this form DR-420MM-P, Maximum Millage Levy Calculation-Preliminary Disclosure, to
your property appraiser with the form DR-420, Certification of Taxable Value.
Instructions on page 3
Taxing Authority :
DR-420MM-P
R. 5/12
Page 3
MAXIMUM MILLAGE LEVY CALCULATION
PRELIMINARY DISCLOSURE
INSTRUCTIONS
General Instructions
Each of the following taxing authorities must
complete a DR-420MM-P.
• County
• Municipality
• Special district dependent to a county or
municipality
• County MSTU
• Independent special district, including water
management districts
• Water management district basin
Voting requirements for millages adopted by a
two-thirds or a unanimous vote are based on the
full membership of the governing body, not on
the number of members present at the time of
the vote.
This form calculates the maximum tax levy for
2019 allowed under s. 200.065(5), F.S. Counties
and municipalities, including dependent special
districts and MSTUs, which adopt a tax levy at the
final hearing higher than allowed under s.
200.065, F.S., may be subject to the loss of their
half-cent sales tax distribution.
DR-420MM-P shows the preliminary maximum
millages and taxes levied based on your
proposed adoption vote. Each taxing authority
must complete, sign, and submit this form to
their property appraiser with their completed
DR-420, Certification of Taxable Value.
The vote at the final hearing and the resulting
maximum may change. After the final hearing,
each taxing authority will file a final Form
DR-420MM, Maximum Millage Levy Calculation
Final Disclosure, with Form DR-487, Certification
of Compliance, with the Department of Revenue.
Specific tax year references in this form are
updated each year by the Department.
Line Instructions
Lines 5-10
Only taxing authorities that levied a 2018 millage rate less
than their maximum majority vote rate must complete these
lines. The adjusted rolled-back rate on Line 10 is the rate
that would have been levied if the maximum vote rate for
2018 had been adopted. If these lines are completed, enter
the adjusted rate on Line 11.
Line 12
This line is entered by the Department of Revenue. The
same adjustment factor is used statewide by all taxing
authorities. It is based on the change in per capita Florida
personal income (s. 200.001(8)(i), F.S.), which Florida Law
requires the Office of Economic and Demographic Research
to report each year.
Lines 13 and 14
Millage rates are the maximum that could be levied with a
majority or two-thirds vote of the full membership of the
governing body. With a unanimous vote of the full
membership (three-fourths vote of the full membership if
the governing body has nine or more members) or a
referendum, the maximum millage rate that can be levied is
the taxing authority’s statutory or constitutional cap.
Line 16
Check the box for the minimum vote necessary at the final
hearing to levy your adopted millage rate.
Line 17
Enter the millage rate indicated by the box checked in Line
16. If the proposed millage rate is equal to or less than the
majority vote maximum millage rate, enter the majority vote
maximum. If a two-thirds vote, a unanimous vote, or a
referendum is required, enter the proposed millage rate. For
a millage requiring more than a majority vote, the proposed
millage rate must be entered on Line 17, rather than the
maximum rate, so that the comparisons on Lines 21 through
25 are accurate.
All TRIM forms for taxing authorities are available on our website at
http://floridarevenue.com/property/Pages/Forms.aspx