DR-420S
R. 5/13
Page 3
INSTRUCTIONS
Section I: Property Appraiser
Complete Section I, Lines 1 through 8 for the
school district in the county.
Line 8
Check “Yes” if the school district levies either a
voted debt service millage or a levy voted for 2
years or less (s. 9(b), Article VII, State
Constitution). These levies do not include levies
approved by a voter referendum not required by the
State Constitution. Complete and attach Form
DR-420DEBT. Do not complete a separate
DR-420S for these levies.
Send a copy to the school district and keep a copy.
When the school district returns the DR-420S and
any accompanying form(s), immediately send the
originals to:
Florida Department of Revenue
Property Tax Oversight -TRIM Section
P.O. Box 3000
Tallahassee, Florida 32315-3000
Section II: School Districts
Complete Section II. Keep one copy. Return the
original and one copy to the property appraiser with
any applicable forms. Also, send one copy of forms
to the tax collector.
Line 9
Include the sum of the previous year's Required
Local Effort and the prior period funding adjustment
as certified by the Commissioner of Education.
Line 16
Current year tentatively adopted Required Local
Effort millage rate; show the sum of the Required
Local Effort and prior period funding adjustment as
certified by the Commissioner of Education.
Line 17
Current year tentatively adopted Local Board millage
rate; show the total Local Board millage rate on Line
17 A-E. Separate the Local Board millage rate into
the individual categories as follows:
Type of Millage
A. Capital Outlay
B. Discretionary
Operating
C. Discretionary Capital
Improvement
D.
E. Additional Voted
Millage
Statutory Authority
S.1011.71(2), F.S.
S.1011.71(1), F.S.
S.1011.71(3)(a), F.S.
S.1011.73(1), F.S.
S.1011.73(2), F.S.
Maximum Millage
1.500
.748
.250
Voted Levy
Uses
Discretionary local capital improvements.
Non-voted current year discretionary operating.
Lease purchase payments or critical fixed capital
outlay in addition to the 1.500 mills for capital outlay.
Levying Discretionary Capital Improvement reduces
the Discretionary Operating mills by the same amount.
Use only with instructions from the Department of
Revenue.
Additional voted millage for operating or capital not to
exceed 2 years; or additional voted millage for
operating not to exceed 4 years.
All TRIM forms for taxing authorities are available on our website at
http://floridarevenue.com/property/Pages/TRIM.aspx