Back assessment can correct appraiser's error

I would like to clarify some of the statements printed in last week’s paper concerning the .25 mills levied by the Franklin County School Board for the 2009 tax year. Unfortunately an error of omission occurred in my office and was later discovered by someone other than myself or the school board office.

The error is totally correctable and is currently being corrected with a back assessment that will be processed and mailed in conjunction with property taxes for the taxpayers’ 2010 tax bills. The .25 mills levy will be applied to the certified 2009; therefore, collection will be exact to the penny as levied in 2009.

The school board exercised their right to levy this millage for 2009 and 2010 by a supermajority vote; however this same levy will have to be decided by the voters on the general election ballot for collection of additional taxes in the 2011 and 2012 tax years.

This error was due to somewhat confusing language on the DR 420 S, forms showing the certification of value and millage rates. It purports to impose a .25 millage pursuant to section 1011.71(3)(b), for “Critical Operating Needs.” It contains in part:

1. DISTRICT SCHOOL TAX DISCRETIONARY MILLAGE (nonvoted levy)

a)        Certified taxable value $2,868,510.115

b)       Description of levy: Critical Operating Needs

c)        Amount to be raised $681,272

d)       Millage Levy 0.2500 mills

Resolution #06-03 contains a similar part which states:

2. DISTRICT SCHOOL TAX DISCRETIONARY MILLAGE (nonvoted levy)

a)        Certified taxable value $2,868,510.115

b)       Description of levy: Discretionary Operating

c)        Amount to be raised $2,038,364

d)       Millage Levy 0.7480 mills

Apparently confused by the similar language in the two resolutions, and the apparently all-inclusive language of the Florida Department of Education’s basic form, an assumption may have been made that the additional .25 mills was included in the amount stated in Resolution #06-03. It has now been determined that the .25 mills was not included in that stated in Resolution #06-03, and that the .25 mills was in addition to that amount.

No one with the school board or the property appraiser’s office discovered the error during the TRIM notice process last year, and as a result, the school board millage as extended was in an incorrect amount, and the .25 mills, although levied, was not extended.

This was a human error and new procedures are now in place to hopefully ensure no such error will occur again.

If you have any questions concerning the definition of “critical needs levy,” please contact your local school board office.

I commend the school board office for their professional handling of this error and strive to ensure the property owners of Franklin County receive proper representation from me and my staff as always.

Doris B. Pendleton is the Franklin County Property Appraiser