Welcome to Department of Revenue’s TRIM Web Ex Training Presented by Florida Department of Revenue

TRIM TRIM Timetable TRIM Forms Advertising Requirements Hearing Requirements Maximum Millage Resolutions/Ordinances Certifying Compliance to DOR TRIM Compliance Contacts In this TRIM training we will discuss, the TRIM timetable, TRIM forms, Advertising Requirements, Hearing Requirements, Maximum Millage Requirements, Resolutions and ordinances, Certifying compliance to DOR and we’ll finish up with TRIM Contacts.

Truth in Millage Introduction TRIM process and the public Chapter 200, Florida Statutes The Truth in Millage or TRIM, as its better known, is the process that invites taxpayers and the public to participate in the local process used to levy ad valorem (property) taxes. Chapter 200 of the Florida Statutes, states the specific requirements for TRIM compliance. The statutes provide guidelines for public participation and an avenue for the governing body of the taxing authority to explain the reasons for the proposed changes in the millage and budget. This computer based training gives taxing authorities an overview of the TRIM process and their responsibilities and requirements. The information contained in this training is strictly a guide and the Florida Statutes should be consulted before taking any specific action.

TRIM TIMETABLE TRIM TIMETABLE

TRIM Timetable The property appraiser provides total assessed value of nonexempt property by June 1 to be used for budget planning purposes By July 1, Property appraiser certifies the taxable value to each taxing authority on Form DR-420 By June 1, of each year, the property appraiser provides the presiding officer of each taxing authority, with estimates of the current year’s total assessed value of nonexempt property, for budget planning purposes. If the Department of Revenue has not completed the county’s railroad assessment by June 1, the property appraiser may use the prior year's values for millage certification purposes. By July 1, The Property Appraiser certifies the taxable value within the jurisdiction of the Taxing Authority, on Form DR-420, to the Taxing Authority.

TRIM Timetable Day 1 = July 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 The first day of the TRIM process is July 1, or the date of certification of taxable value whichever is LATER DAY 1 Day 1 of TRIM is the date of certification of taxable value or July 1, whichever is later. For the purpose of this training we will use July 1 as Day 1. The time frames used in this training are directory, and can be shortened if the Property Appraiser coordinates the change and notifies all affected taxing authorities in writing. However, the taxing authority can not be denied its right to the full time periods allowed.

TRIM Timetable July 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 The Board of County Commissioner’s budget officer submits tentative budget to the board Within 15 days of certification of value, the Board of County Commissioner’s budget officer submits tentative budget to the board

TRIM Timetable Day 35 = August 4 Within 35 days of certification of value, each taxing authority must inform the Property Appraiser of Prior year millage rate Current year proposed millage rate Current year rolled-back rate The date, time and meeting place of the Tentative Budget Hearing 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 DAY 35 Within 35 days of certification of taxable value, each taxing authority completes Section II of Form DR-420 and returns it to the Property Appraiser. The form DR-420 informs the property appraiser of the Prior year millage rate Current year proposed millage rate Current year rolled-back rate The date, time, and meeting place of the tentative hearing.

TRIM Timetable If a taxing authority fails to provide the information to the property appraiser within 35 days The taxing authority will be prohibited from levying a millage rate greater than the rolled-back rate The rolled-back rate will be computed by the Property Appraiser and used to prepare the Notice of Proposed Property Taxes If a taxing authority fails to provide the property appraiser with the information required within 35 days they will be prohibited from levying a millage rate greater than the rolled-back rate for the upcoming year. The rolled-back rate will be computed by the Property Appraiser and used in preparing the Notice of Proposed Property Taxes, which is commonly known as the TRIM Notice.

TRIM Timetable Day 55 = August 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 The property appraiser must mail the Notice of Proposed Property Taxes (TRIM Notice) within 55 days of certification If a review notice has been issued the TRIM Notice can not be mailed until DOR has approved the assessment roll DAY 55 The property appraiser must mail the TRIM Notice within 55 days after certification of taxable value to each taxing authority. If a review notice has been issued to the Property Appraiser, by the Department of Revenue, the TRIM Notice can not be mailed until the Department of Revenue has approved the assessment roll.

TRIM Timetable Days 65-80 Sept. 3-18 A public hearing on the tentative budget and proposed millage rate should be held This tentative hearing is published on the TRIM Notice mailed by the property appraiser Within 65 to 80 days of certification of taxable value, the taxing authority will hold a public hearing on the tentative budget and millage rates. This hearing is publicized on the TRIM Notice mailed out by the Property Appraiser.

TRIM Timetable Day 95 = Sept. 18th to Oct. 3rd Within 15 days of the tentative hearing, the taxing authority must advertise its intent to adopt a final millage and budget Notice of Proposed Tax Increase or Notice of Budget Hearing and Budget Summary Ad Within 15 days of the tentative hearing, the taxing authority must advertise its intent to adopt a final millage and budget. The taxing authority will advertise a Notice of Proposed Tax increase or budget hearing advertisement along with an adjacent budget summary ad in the local newspaper.

TRIM Timetable Day 97 – 100 Final Hearing A public hearing on the final millage rates and budget should be held 97 to 100 days after certification of value. This final hearing is held within 2 to 5 days after the hearing is advertised. The taxing authority will hold a public hearing to adopt a final millage rate and budget within 2 to 5 days after the advertisements are published.

TRIM Timetable Within 3 Days of Final Hearing No millage other than approved by referendum may be levied until the resolution or ordinance to levy is approved by the governing board of the taxing authority and submitted to the Property Appraiser, Tax Collector, and the Department of Revenue. Only millages approved by referendum can be levied until the governing board of the taxing authority approves the resolution or ordinance to levy and submits it to the Property Appraiser, Tax Collector, and the Department of Revenue.

TRIM Timetable Within 3 Days of Final Hearing The resolution or ordinance adopting the final millage rate will be forwarded to the Property Appraiser, Tax Collector and the Department of Revenue. Receipt of resolution or ordinance is the official notification of the final millage rate. Within 3 days after the Final hearing, send the resolution or ordinance adopting the final millage to the Property Appraiser, Tax Collector and Dept. of Revenue. Receipt of the resolution or ordinance by the property appraiser is the official notice that the taxing authority approved the millage rate.

TRIM Timetable Within 30 Days of Final Hearing Each taxing authority has to certify compliance to the Florida Department of Revenue. Do not wait to certify compliance if Form DR-422 has not been received from the Property Appraiser . Complete DR-422 as soon as it’s received and forward it to the Property Appraiser. A copy should also be sent to the Property Tax TRIM Section. Within 30 days following the adoption of the final millage and budget ordinances or resolutions, each taxing authority certifies they have complied with the TRIM requirements, using Form DR-487, Certification of Compliance. The DR-487 is submitted along with all applicable documents to Department of Revenue, Property Tax Oversight Program. Do not delay submitting the TRIM Compliance package. It is due within 30 days of the final hearing. When form DR-422 is received, complete the form, certify the final millages to the property appraiser, and send a copy to the TRIM Section at the Department of Revenue. If you have not received Form DR-422 when you send you’re ready to submit the TRIM package, then indicate this on the DR-487. Once you get the DR-422, complete and return the form to the property appraiser. Send a copy to the TRIM Section at the Department of Revenue.

TRIM CERTIFICATION FORMS COMPLIANCE FORMS

TRIM Certification Forms DR-420, Certification of Taxable Value DR-420DEBT, Certification of Voted Debt Millage DR-420TIF, Tax Increment Adjustment Worksheet DR-420MMP, Maximum Millage Levy Calculation Preliminary Disclosure The TRIM forms include the DR-420 – Certification of Taxable Value DR-420DEBT – Certification of Voted Debt Millage DR-420TIF – Tax Increment Adjustment Worksheet And the DR-420MMP – Maximum Millage Levy Calculation Preliminary Disclosure

MAXIMUM MILLAGE

Maximum Millage Local governments must conform to the maximum millage limitation requirements first imposed by the Florida Legislature in 2007. The provisions for 2009-10 and Thereafter are for Majority Vote 2/3 Vote Unanimous Vote In addition to the TRIM requirements, Local governments must also conform to the maximum millage limitation requirements first imposed by the Florida Legislature in 2007 The provisions for 2009-10 and Thereafter are for levying a millage by Majority Vote, 2/3 Vote, or a Unanimous Vote

Maximum Millage By Majority Vote Taxing authorities may levy a maximum millage equal to a rolled-back rate calculated using the prior year taxes that would have been levied if the maximum majority vote millage rate had been adopted. HOWEVER, if a higher rate was adopted, the rolled-back rate would be based on the adopted rate. This millage rate is then adjusted for the change in per capita Florida personal income to calculate the current year’s maximum majority vote millage. For Taxing authorities levying by a majority vote-- maximum millage is equal to a rolled-back rate calculated using the prior year taxes that would have been levied if the maximum majority vote millage rate had been adopted. HOWEVER, if a higher rate was adopted, the rolled-back rate would be based on the adopted rate. This millage rate is then adjusted for the change in per capita Florida personal income to calculate the current year’s maximum majority vote millage.

Maximum Millage By Two-Thirds Vote Taxing authorities may levy a millage not more than 110% of the majority vote maximum millage rate Taxing authorities may levy a millage not more than 110% of the majority vote maximum millage rate with a two thirds vote

Maximum Millage By Unanimous Vote or Referendum Taxing authorities may levy any millage not more than their constitutional or statutory maximum millage Taxing authorities may levy any millage up to their constitutional or statutory maximum millage with a unanimous vote

TRIM HEARING INFORMATION TRIM Hearings

TRIM HEARING INFORMATION Taxing authorities are required to hold two public hearings to adopt a millage rate and budget To adopt a millage rate and budget, taxing authorities must hold two public hearings. The first or tentative hearing and a final hearing.

TRIM Hearing Information Scheduling & Advertising Hearing TRIM hearings may be held Monday – Friday after 5:00 PM Anytime on Saturday Never on Sunday TRIM Hearings may be held Monday through Friday after 5:00 pm and Anytime of Saturday TRIM Hearings can never be held on Sundays

TRIM Hearing Information Scheduling & Advertising Hearings School board has first priority of a hearing date BOCC has second choice No other taxing authority, in the county, can hold a hearing on the same date as the school board or BOCC The Board of County Commissioners cannot schedule its hearings on days scheduled for the School Board. The school board has first priority of hearing dates The Board of County Commissioners have 2nd choice The hearing dates scheduled by the Board of County Commissioners and the school board cannot be used by any other taxing authority within the county for its public hearings. The only exception is multi-county and water management districts

TRIM Hearing Information Scheduling & Advertising Hearing The tentative TRIM hearing is advertised on the TRIM Notice The final hearing must be advertised within 15 days of adopting the tentative millage and budget The tentative hearing is advertised on the TRIM Notice that the property appraiser will mail. Taxing authorities must advertise their final hearing within 15 days of adopting then tentative millage and budget.

TRIM Hearing Information At The Hearing The first issues discussed will be the Percentage increase in millage over the rolled-back rate necessary to fund the budget, if any Specific reasons why ad valorem tax revenues are being increased. In the hearing, the first issues discussed will be the Percentage increase in millage over the rolled-back rate necessary to fund the budget, if any. And Specific reasons why ad valorem tax revenues are being increased.

TRIM Hearing Information At The Hearing The general public will be allowed to speak and ask questions prior to the adoption of any measures by the governing body. The governing body must adopt its tentative or final millage rate prior to adopting its tentative or final budget. Adopt Millage First; Adopt Budget Second. At the hearing, the general public should be allowed to speak and ask questions prior to the adoption of any measures by the governing body. The governing body must adopt its tentative or final millage rate prior to adopting its tentative or final budget. Always adopt the Millage First and the Budget Second by separate votes

TRIM Hearing Information At The Hearing Each Taxing Authority levying a millage rate, must publicly announce, before adopting the millage resolution: The name of the Taxing Authority, The rolled-back rate, The percentage of increase over the rolled-back rate, and The millage rate to be levied Before adopting the millage resolution, each Taxing Authority levying a millage rate, must publicly announce, The name of the Taxing Authority, The rolled-back rate, The percentage of increase over the rolled-back rate, if any, and The millage rate to be levied

TRIM Hearing Information At The Hearing The tentative millage rate cannot exceed the proposed millage rate, unless, each taxpayer is mailed a revised TRIM Notice at the expense of the Taxing Authority The final millage rate cannot exceed the tentatively adopted millage rate. The TRIM process has to be completed within 101 days The tentative millage rate cannot exceed the proposed millage rate, unless, each taxpayer is mailed a revised TRIM Notice at the expense of the Taxing Authority. The final millage rate cannot exceed the tentatively adopted millage rate and the TRIM process has to be completed within 101 days

TRIM Hearing Information At The Hearing No millage can be levied until a resolution or ordinance has been approved by the governing board of the taxing authority. A millage rate can not be levied until a resolution or ordinance has been approved by the governing board of the taxing authority.

TRIM ADVERTISING REQUIREMENTS

TRIM Advertising Requirements Taxing authorities must select the appropriate newspaper advertisement to announce the Final TRIM Hearing Taxing authorities must select the appropriate newspaper advertisement to announce their Final TRIM Hearing

TRIM Advertising Requirements Advertisement Selection Calculate the percentage change of rolled back rate Publish Notice of Proposed Tax Increase when percent change is greater than 0% Publish Notice of Budget Hearing when the percent change is equal to or less than 0% To select the correct advertisement the taxing authority will need to Calculate the percentage change of rolled back rate If the percent change in rolled back rate is greater than 0%, then a Notice of Proposed Tax Increase will need to be published. If the percent change in rolled back rate is equal to or less than 0%, then a Notice of Budget Hearing will need to be published.

TRIM Advertising Requirements Notice of Proposed Tax Increase Ad Must be a FULL 1/4 PAGE ad. Must have a Headline in at least 18 point type. Must have an adjacent Budget Summary ad. Must be published in a newspaper of general paid circulation in the county or in a geographically limited insert of such newspaper. Can Not be published in the legal section or classified section of the newspaper. The Notice of Proposed Tax Increase Ad Must be a FULL 1/4 PAGE ad, Must have a Headline in at least 18 point type, Must have an adjacent Budget Summary ad and Must be published in a newspaper of general paid circulation in the county or in a geographically limited insert of such newspaper. Can Not be published in the legal section or classified section of the newspaper.

TRIM Advertising Requirements Notice of Proposed Tax Increase Ad CAN NOT deviate from the specified language. CAN NOT be accompanied, preceded or followed by other ads or notices which conflict or contradict the required publications. Advertise the Final Hearing within 15 days of Tentative (1st) Hearing. Hold the Final Hearing 2-5 days after advertised. CAN NOT deviate from the specified language. CAN NOT be accompanied, preceded or followed by other ads or notices which conflict or contradict the required publications. The Final Hearing must be advertised within 15 days of Tentative (1st) Hearing and is to be held within 2-5 days after being advertised.

NOTICE OF PROPOSED TAX INCREASE TRIM Advertising Requirements Notice of Proposed Tax Increase Ad Example NOTICE OF PROPOSED TAX INCREASE The ___(name of taxing authority)__ has tentatively adopted a measure to increase its property tax levy. Last year’s property tax levy: A. Initially proposed tax levy $ 47,969 B. Less tax reductions due to Value Adjustment Board and other assessment changes $ 3,833 C. Actual property tax levy $ 44,136 This year’s proposed tax levy $ 49,740 All concerned citizens are invited to attend a public hearing on the tax increase to be held on: DATE: TIME: PLACE: TOWN: A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing. Example of Notice of Proposed Tax Increase Ad Use 100% of Tax Levies in Advertisement

TRIM Advertising Requirements Notice of Budget Hearing Doesn’t have a size requirement Must have an adjacent Budget Summary ad. Must be published in a newspaper of general paid circulation in the county or in a geographically limited insert of such newspaper. Can Not be published in the legal section or classified section of the newspaper. The Notice of Budget Hearing Doesn’t have a size requirement and Must have an adjacent Budget Summary ad. The ad must be published in a newspaper of general paid circulation in the county or in a geographically limited insert of such newspaper. Can Not be published in the legal section or classified section of the newspaper.

TRIM Advertising Requirements Notice of Budget Hearing CAN NOT deviate from the specified language. CAN NOT be accompanied, preceded or followed by other ads or notices which conflict or contradict the required publications. Advertise the Final Hearing within 15 days of Tentative (1st) Hearing. Hold the Final Hearing 2-5 days after advertised. The Notice of Budget Hearing ad CAN NOT deviate from the specified language and CAN NOT be accompanied, preceded or followed by other ads or notices which conflict or contradict the required publications. The Final Hearing Needs to be published within 15 days of Tentative (1st) Hearing and the hearing is to be held within 2 to 5 days after its advertised.

TRIM Advertising Requirements Notice of Budget Hearing Example NOTICE OF BUDGET HEARING The ____________ has tentatively adopted a budget for (fiscal year) A public hearing to make a FINAL DECISION on the budget AND TAXES will be held on: (Date) (Time) at (Meeting Place) Example of Notice of Budget Hearing

TRIM Advertising Requirements Budget Summary Ad Must Show ALL tentatively adopted millage rates: General Fund Dependent District Municipal Service Taxing Unit (MSTU) Voted Debt Service The Budget Summary Ad must show all the tentatively adopted millage rate for the General Fund, Dependent Districts, any Municipal Service Tax Units and all Vote Debt Services

TRIM Advertising Requirements Budget Summary Ad Each millage rate shown must have at least 95% of ad valorem taxes included in the budget. Show ALL funds Have a balanced budget. All funds should balance The total of all funds should balance Show line item for Reserves Each millage rate shown in the Budget Summary Ad must have at least 95% of ad valorem taxes included in the budget. ALL funds must be shown and the budget must be balanced. The funds and the total of all funds should balance. A line item for Reserves should be shown.

TRIM Advertising Requirements Budget Summary Ad Have an adjacent Notice of Proposed Tax Increase ad or Notice of Budget Hearing ad (NOT BOTH) Not be placed in the legal or classified section of the newspaper Has no size requirements Comply with all statutory budget requirements The Budget Summary Ad must be adjacent to a Notice of Proposed Tax Increase ad or Notice of Budget Hearing ad (NOT BOTH) and Has no size requirements The ad cannot be placed in the legal or classified section of the newspaper and must Comply with all statutory budget requirements

TRIM Advertising Requirements Budget Summary Ad If the proposed operating budget expenditures are more than last year's total operating expenditures, include the statement in BOLD THE PROPOSED OPERATING BUDGET EXPENDITURES OF (name of taxing authority) ARE (percent rounded to one decimal place) MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES. If the proposed operating budget expenditures are more than last year's total operating expenditures, include the statement in BOLD on the budget summary ad. THE PROPOSED OPERATING BUDGET EXPENDITURES OF (name of taxing authority) ARE (percent rounded to one decimal place) MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.

TRIM Advertising Requirements Budget Summary Ad Example of budget Summary

TRIM Advertising Requirements Proof of Publications Must be submitted for each published advertisement To be submitted with the DR-487 Proof of publications for all advertisements will need to be completed by the newspaper and sent with the TRIM compliance package.

TRIM Advertising Requirements Recessed Hearing Information If the hearing is recessed, the taxing authority must publish a Notice of Continuation in a newspaper of general paid circulation in the county. The notice will state the time, date, and location of the hearing. DO NOT ADJOURN the hearing - The hearing is to be RECESSED. If, due to circumstances beyond the control of the taxing authority, the hearing is recessed, then the taxing authority must publish a Notice of Continuation in a newspaper of general paid circulation in the county. The notice will state the time, date, and address for the hearing. DO NOT ADJOURN the hearing - The hearing is to be RECESSED.

TRIM Advertising Requirements Recessed Hearing Information Example NOTICE OF CONTINUATION The tentative/final budget hearing held on (Date of first hearing) For the (name of taxing authority) was recessed and will be continued on (Date, time, and location of new hearing). (Include name of town) Example of Notice of Continuation

TRIM Resolution/Ordinance No millage can be levied until a resolution or ordinance has been approved by the governing board of the taxing authority. A millage rate can not be levied until a resolution or ordinance has been approved by the governing board of the taxing authority.

Resolutions/Ordinances Certifying Compliance to Department of Revenue

TRIM Millage Resolution/Ordinance The Tentative & Final Resolution/Ordinance adopting millage rates must include: The name of the Taxing Authority. The percent of increase over the rolled-back rate. Each millage rate adopted. The rolled-back rate. The Tentative & Final Resolution/Ordinance adopting millage rates must include: The name of the Taxing Authority. The percent of increase over the rolled-back rate. Each millage rate adopted and The rolled-back rate.

TRIM Budget Resolution/Ordinance Must be adopted by separate vote after the millage adoption If order of millage and budget adoption cannot be determined, send minutes of meeting Receipt of the resolution or ordinance by the property appraiser is official notice of the millage rate approved by the taxing authority Budget Resolution or Ordinance must be adopted by separate vote after the millage rate is adopted If order of millage and budget adoption cannot be determined, then the minutes of meeting will need to be sent with the TRIM package. Receipt of the resolution or ordinance by the property appraiser is official notice of the millage rate approved by the taxing authority

TRIM Resolution/Ordinance Within 3 days following the final hearing, forward resolution/ordinance adopting final millage to the Property Appraiser, Tax Collector and Department of Revenue The taxing authority will need to forward the resolution or ordinance adopting the final millage rate to the property appraiser, tax collector and Department of Revenue within 3 days of adoption. A copy will also need to be included in the TRIM package.

Certification of TRIM Compliance Forms DR-487 DR-420MM DR-487V All taxing authorities must submit the TRIM Compliance package to the Department within 30 days following the final budget hearing. Form DR-487, Certification of Compliance is used to submit the TRIM package.

Certification of TRIM Compliance DR-487 DR-487, Certification of TRIM Compliance Use this form as a check list to help include everything in the TRIM package that due 30 days after the final hearing. Along with the DR-487, include the, DR-420 and any other forms that are completed, the ordinances or resolutions, the entire newspaper page, proof of publication, Form DR-422, DR-420MM and DR-487V. Don’t wait on the Form DR-422, if it hasn’t been received. Indicate non-receipt on the form and send a copy when you receive it from the property appraiser.

Certification of TRIM Compliance DR-420MM the DR 420MM, maximum millage levy calculation final disclosure form is similar to the DR-420MMP, you will use this form to provide the millage rate that was adopted at the final hearing and indicated the voted needed to adopted the millage.

Certification of TRIM Compliance DR-487V the DR-487V, the Vote Record for Final Adoption. This form needs to be included in TRIM package as well. All the board member’s names will need to be listed and how each member voted. If there are non-voting members on the board, they will not need to be listed.

TRIM Value Adjustment Board At least 15 days before hearing, petitioner provides property appraiser information to present at hearing. At least 7 days before hearing, property appraiser provides information in writing to petitioner if requested. VAB meets 30 – 60 days after mailing of TRIM Notice. Board remains in session from day to day until all petitions, complaints, appeals and disputes are heard. Taxpayers have 25 days to file a petition for value issues. The county clerk will notify the petitioner with 25 days of their scheduled hearing. The petitioner should provide any information to be presented to the Property appraiser within 15 days before the hearing. If the petitioner makes a written request to the property appraiser for information, the requested information has to be provided at least 7 days before the hearing The value adjustment board or VAB meets between 30 to 60 days after the mailing of the TRIM Notice. The VAB must remain in session from day to day until they have heard all petitions, complaints, appeals, and disputes.

Final Taxable Value Forms DR-422 DR-422DEBT Final Taxable Value is certified on Forms DR-422 and DR-422DEBT

Final Taxable Value DR-422 The Property uses Section 1 of DR-422 to certify final taxable value to all the taxing authorities in the county. The taxing authority uses Section 2 to certify the adopted millage back to the property appraiser

Final Taxable Value DR-422DEBT The Property Appraiser Uses Section 1 of Form DR-422Debt to certify the final taxable value of any voted debt millage. The taxing authority uses section 2 of the form to certify the adopted voted debt millage back to the property appraiser

2011 Top Infractions and Violations 1. Late package 2. Ad valorem proceeds not shown or incorrect Other Balances and reserves were not shown Advertisements not adjacent. The 2008 Top TRIM Infractions and Violations are -Late Certification of Compliance. The TRIM package is due within 30 days following the final budget hearing -Tax Levies were incorrect in the Notice of Proposed Tax Increase Advertisement. 100% of tax levies have to be used in the Notice of Proposed Tax Increase Ad -Incorrect verbiage in advertisement. Don’t deviate from the specified language in the advertisements -Ad Valorem proceeds not show or incorrect At least 95% of ad valorem proceeds should be shown -Incorrect advertisements published Use the percent change in the rolled back rate to determine which ad needs to be used.

TRIM Staff Menee Rumlin-Bond Chito Landrito Douglas Putnam Wyatt Peters Dametria Hayward The TRIM compliance staff is there to help in the completion and timely submission of the TRIM package. Please feel free to contact them.

Thank You For Your Participation Today