House Bill 789, titled the "Freedom School and Non-school Ad Valorem Elimination Act," seeks to amend various sections of Florida Statutes concerning ad valorem tax levies by eliminating references to county and school district ad valorem tax levies. Key changes include the repeal of sections related to district school tax and the resolution regarding school capital outlay surcharge, as well as the removal of provisions that allowed counties and municipalities to levy ad valorem taxes for school purposes. The bill introduces new language clarifying that ad valorem taxes will be assessed and collected similarly to other ad valorem taxes, without requiring a referendum for certain levies. Additionally, it modifies the definitions and powers of taxing authorities, specifying that county tax collectors will no longer collect taxes for school districts.

The bill also makes significant adjustments to the procedures for taxing authorities in setting and advertising millage rates, emphasizing transparency and public participation. It reduces the number of millage categories and updates data collection requirements for the Department of Revenue. Furthermore, it outlines new provisions for the adoption of tax levies and budgets for dependent special taxing districts, allowing for a single unanimous vote while ensuring public input. The legislation aims to streamline funding processes for educational institutions, enhance school safety through the establishment of school safety officers, and improve the efficiency of funding for educational facilities, all while ensuring compliance with existing regulations.

Statutes affected:
H 789 Filed: 125.01, 159.16, 163.3182, 190.021, 191.009, 192.001, 193.1145, 193.1554, 193.1555, 195.052, 196.031, 200.011, 200.069, 200.071, 200.091, 218.67, 259.042, 985.6865, 1011.01, 1011.69, 1013.736, 1011.19, 192.0105, 193.1142, 197.363, 197.3632, 218.63, 402.22, 1002.37, 1002.45, 1003.4935, 1006.12, 1011.15, 1011.18, 1012.22, 1013.738