December

Board of County Commissioners (BCC) Work Session – Budget Priorities – preliminary forecast and planning session conducted for Budget development

February

BCC Meeting – County Administrator provides a briefing to the Board on the Budget development process.

March

Budget submissions due to Office of Management & Budget (OMB) (except Constitutional Officers due on May 1)

March

Capital Improvement Program (CIP) Budget submissions due to OMB

April – May

BCC Budget Information Sessions for BCC Departments, Independent Agencies and CIP

May 1

Budgets of Constitutional Officers due to OMB

June 1

Property Appraiser delivers preliminary Estimates of Taxable Values. Budgets affected by ad valorem tax calculations are updated.

May – June

BCC Budget Information Sessions for Constitutional Officers

June

BCC Budget Development Recap – recommendations to the BCC for the FY09 Proposed Budget

July 1 *

Property Appraiser certifies Estimates of Taxable Values to the BCC (Form DR-420’s). Budgets affected by ad valorem tax calculations are updated.

July 15 *

The Tentative Budget is delivered to the Board for review. This published document includes summarized budget tables, proposed millage rates, charts and economic data, along with the detailed line item budgets for all departments/agencies. Per F.S. 129.03(3), must be delivered within 15 days of certification.

August

After complete review of the Tentative Budget, recommended budget adjustments are made and reported to the BCC. BCC Worksessions scheduled as necessary.

August *

Property Appraiser is notified of proposed millage rates, rolled back rates, date/time/place of 1st public hearing for the FY09 Budget. This information is used in the development of TRIM Notices. Per F.S. 200.065(2)(b), must be delivered within 35 days of certification.

August *

TRIM Notices are mailed to all property owners. Per F.S. 200.065(2)(b), must be delivered within 55 days of certification.

Early September *

1st Budget Public Hearing – BCC adopts tentative millage rates and budgets. Per F.S. 200.065(2)(c), must be held between 65 and 80 days of certification. Cannot conflict with School Board budget public hearing.

Mid September *

Advertise Budget Public Hearing Notice and Budget Summary as required by F.S. 129.03(3)(b). Per F.S. 200.065(2)(d), must be published within 15 days of 1st Public Hearing.

Mid-Late September *

2nd Budget Public Hearing – BCC adopts final FY09 millage rates and budgets. Per F.S. 200.065(2)(d), must be held between 2 and 5 days of publication of advertisement.

Mid-Late September *

Distribute adopted millage and budget resolutions to Property Appraiser, Tax Collector, and Department of Revenue. Per F.S. 200.065(4), must be distributed within three days of adoption of budget.

October 1

Fiscal Year begins.

Mid October *

Certify compliance with F.S. 200.065 and 200.068 to the Department of Revenue (DR-487). Must be certified within 30 days of final millage and budget adoption.

October

Property Appraiser notifies taxing authorities of aggregate change in assessment roll (DR-422) per F.S. 200.065(6).

October

Taxing Authority certifies final millage rate to Property Appraiser (DR-422). Per F.S. 200.065(6), must be certified within three days of notification.

December-January

Following completion of Value Adjustment Board (VAB) hearings, forward proof of publication and newspaper advertisement (at least ¼-page per F.S. 194.037) from VAB hearings to Department of Revenue for completion of TRIM compliance (DR-487).

* Actual dates may vary based upon date of certification of estimated taxable values by Property Appraiser and must comply with applicable Florida Statute.