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Florida Statute 200.001 - Full Text and Legal Analysis
Florida Statute 200.001 | Lawyer Caselaw & Research
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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 200
DETERMINATION OF MILLAGE
View Entire Chapter
200.001 Millages; definitions and general provisions.—
(1) County millages shall be composed of four categories of millage rates, as follows:
(a) General county millage, which shall be that nonvoted millage rate set by the governing body of the county.
(b) County debt service millage, which shall be that millage rate necessary to raise taxes for debt service as authorized by a vote of the electors pursuant to s. 12, Art. VII of the State Constitution.
(c) County voted millage, which shall be that millage rate set by the governing body of the county as authorized by a vote of the electors pursuant to s. 9(b), Art. VII of the State Constitution.
(d) County dependent special district millage, as provided in subsection (5).
(2) Municipal millages shall be composed of four categories of millage rates, as follows:
(a) General municipal millage, which shall be that nonvoted millage rate set by the governing body of the municipality.
(b) Municipal debt service millage, which shall be that millage rate necessary to raise taxes for debt service as authorized by a vote of the electors pursuant to s. 12, Art. VII of the State Constitution.
(c) Municipal voted millage, which shall be that millage rate set by the governing body of the municipality as authorized by a vote of the electors pursuant to s. 9(b), Art. VII of the State Constitution.
(d) Municipal dependent special district millage, as provided in subsection (5).
(3) School millages shall be composed of five categories of millage rates, as follows:
(a) Nonvoted required school operating millage, which shall be that nonvoted millage rate set by the county school board for current operating purposes and imposed pursuant to s. 1011.60(6).
(b) Nonvoted discretionary school operating millage, which shall be that nonvoted millage rate set by the county school board for operating purposes other than the rate imposed pursuant to s. 1011.60(6) and other than the rate authorized in s. 1011.71(2).
(c) Voted district school operating millage, which shall be that millage rate set by the district school board for current school operating purposes as authorized by the electors pursuant to s. 9(b), Art. VII of the State Constitution.
(d) Nonvoted district school capital improvement millage, which shall be that millage rate set by the district school board for capital improvements as authorized in s. 1011.71(2).
(e) Voted district school debt service millage, which shall be that millage rate set by the district school board as authorized by a vote of the electors pursuant to s. 12, Art. VII of the State Constitution.
(4) Independent special district millage shall be that millage rate set by the governing body of an independent special district, which shall be identified:
(a) As to whether authorized by a special act approved by the electors pursuant to s. 9(b), Art. VII of the State Constitution, authorized pursuant to s. 15, Art. XII of the State Constitution, or otherwise authorized; and
(b) As to whether levied countywide, less than countywide, or on a multicounty basis.
(5) Dependent special district millage shall be that millage rate set by the board of county commissioners or the governing body of a municipality, ex officio or otherwise, which shall be identified as to the area covered; as to the taxing authority to which the district is dependent; and as to whether authorized by a special act, authorized by a special act and approved by the electors, authorized pursuant to s. 15, Art. XII of the State Constitution, authorized by s. 125.01(1)(q), or otherwise authorized.
(6) At any time millage rates are published for the purpose of giving notice, the rates shall be stated in terms of dollars and cents per thousand dollars of assessed property value.
(7) Millages shall be fixed only by ordinance or resolution of the governing body of the taxing authority in the manner specifically provided by general law or by special act.
(8)(a) “County” means a political subdivision of the state as established pursuant to s. 1, Art. VIII of the State Constitution.
(b) “Municipality” means a municipality created pursuant to general or special law but excludes metropolitan and consolidated governments as provided in s. 6(e) and (f), Art. VIII of the State Constitution, which shall be considered county governments. Such municipality must have held an election for its legislative body pursuant to law and established such a legislative body which meets pursuant to law.
(c) “Special district” means a special district as defined in s. 189.012.
(d) “Dependent special district” means a dependent special district as defined in s. 189.012. Dependent special district millage, when added to the millage of the governing body to which it is dependent, shall not exceed the maximum millage applicable to such governing body.
(e) “Independent special district” means an independent special district as defined in s. 189.012, with the exception of a downtown development authority established prior to the effective date of the State Constitution as an independent body, either appointed or elected, regardless of whether or not the budget is approved by the local governing body, if the district levies a millage authorized as of the effective date of the State Constitution. Independent special district millage shall not be levied in excess of a millage amount authorized by general law and approved by vote of the electors pursuant to s. 9(b), Art. VII of the State Constitution, except for those independent special districts levying millage for water management purposes as provided in that section and municipal service taxing units as specified in s. 125.01(1)(q) and (r). However, independent special district millage authorized as of the date the State Constitution became effective need not be so approved, pursuant to s. 2, Art. XII of the State Constitution.
(f) “Voted millage” or “voted levies” means ad valorem taxes in excess of maximum millage amounts authorized by law approved for periods not longer than 2 years by vote of the electors pursuant to s. 9(b), Art. VII of the State Constitution or ad valorem taxes levied for purposes provided in s. 12, Art. VII of the State Constitution. “Voted millage” does not include levies approved by voter referendum not required by general law or the State Constitution.
(g) “Aggregate millage rate” means that millage rate obtained from the quotient of the sum of all ad valorem taxes levied by the governing body of a county or municipality for countywide or municipality-wide purposes, respectively, plus the ad valorem taxes levied for all districts dependent to the governing body divided by the total taxable value of the county or municipality.
(h) “Dedicated increment value” means the proportion of the cumulative increase in taxable value within a defined geographic area used to determine a tax increment amount to be paid to a redevelopment trust fund pursuant to s. 163.387(2)(a) or to be paid or applied pursuant to an ordinance, resolution, or agreement to fund a project or to finance essential infrastructure. Upon creating any obligation for payment to a redevelopment trust fund or otherwise pursuant to an ordinance, resolution, or agreement to fund a project or to finance essential infrastructure based on an increase in assessed value, the taxing authority shall certify to the property appraiser the boundaries of the designated geographic area and the date of the most recent assessment roll used in connection with the taxation of such property prior to creation of the obligation. If the increment amount payment is not based on a specific proportion of the cumulative increase in taxable value within a defined geographic area, such value shall be reduced by multiplying by a proportion calculated by dividing the payment in the prior year, if any, by the product of the millage rate in the prior year and the cumulative increase in taxable value within the defined geographic area in the prior year. For tax years beginning on or after January 1, 2008, information provided to the property appraiser after May 1 of any year may not be used for the current year’s certification.
(i) “Per capita Florida personal income” means Florida nominal personal income for the four quarters ending the prior September 30, as published by the Bureau of Economic Analysis of the United States Department of Commerce, or its successor, divided by the prior April 1 official estimate of Florida resident population pursuant to s. 186.901, which shall be reported by the Office of Economic and Demographic Research by April 1 of each year.
(j) “Total county ad valorem taxes levied” means all property taxes other than voted levies levied by a county, any municipal service taxing units of that county, and any special districts dependent to that county in a fiscal year.
(k) “Total municipal ad valorem taxes levied” means all property taxes other than voted levies levied by a municipality and any special districts dependent to that municipality in a fiscal year.
(l) “Maximum total county ad valorem taxes levied” means the total taxes levied by a county, municipal service taxing units of that county, and special districts dependent to that county at their individual maximum millages, calculated pursuant to s. 200.065(5)(a) for fiscal years 2009-2010 and thereafter.
(m) “Maximum total municipal ad valorem taxes levied” means the total taxes levied by a municipality and special districts dependent to that municipality at their individual maximum millages, calculated pursuant to s. 200.065(5)(b) for fiscal years 2009-2010 and thereafter.
History.—s. 9, ch. 73-349; s. 27, ch. 80-274; s. 13, ch. 82-154; s. 9, ch. 83-204; s. 60, ch. 83-217; ss. 1, 2, ch. 86-153; s. 3, ch. 87-103; s. 6, ch. 87-239; s. 57, ch. 89-169; s. 1, ch. 90-172; s. 43, ch. 90-288; s. 51, ch. 94-232; s. 910, ch. 2002-387; s. 1, ch. 2007-321; s. 36, ch. 2008-4; s. 77, ch. 2014-22; s. 16, ch. 2016-10.
Note.—Former s. 200.191.

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Amendments to 200.001


Annotations, Discussions, Cases:

Cases Citing Statute 200.001

Total Results: 30  |  Sort by: Relevance  |  Newest First

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John Broz v. Richard S. Schweiker, Sec'y of Health & Human Servs., a Dep't of the United States Gov't, Richard D. Holmes v. Richard S. Schweiker, the Sec'y of Health & Human Servs., Corrine Little v. Richard S. Schweiker, Sec'y of the Dep't of Health & Human Servs., Thomas O. Jones v. Richard S. Schweiker, Sec'y, Dep't of Health & Human Servs., Fred Soesbe v. Richard S. Schweiker, Sec'y of Health & Human Servs., 677 F.2d 1351 (11th Cir. 1982).

Cited 44 times | Published | Court of Appeals for the Eleventh Circuit | 1982 U.S. App. LEXIS 18658

guidelines. 20 C.F.R. part 404, subpart P, Appendix 2 § 200.01(h). An applicant's inability to adapt to new
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Ranch House, Inc. v. Amerson, 238 F.3d 1273 (11th Cir. 2001).

Cited 27 times | Published | Court of Appeals for the Eleventh Circuit | 2001 U.S. App. LEXIS 624, 2001 WL 40215

remand, there may be questions even then about § 200.1 l's expansive scope. Nevertheless, we do not believe
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Levine v. Knowles, 197 So. 2d 329 (Fla. 3d DCA 1967).

Cited 17 times | Published | Florida 3rd District Court of Appeal

Davis, 45 Fla. 276, 34 So. 218 (1903). See also Section 200.01, Florida Statutes, F.S.A. [3] 3 C.J.S. Animals
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Chastain v. Civil Serv. Bd., 327 So. 2d 230 (Fla. 4th DCA 1976).

Cited 11 times | Published | Florida 4th District Court of Appeal | 1976 Fla. App. LEXIS 14672

which the department asserted to be a violation of § 200-1 of the Orlando Police Department Regulations, which
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CD Util. Corp. v. Maxwell, 189 So. 2d 643 (Fla. 4th DCA 1966).

Cited 9 times | Published | Florida 4th District Court of Appeal

tangible personal property by Florida Statutes § 200.01, F.S.A. The latter class of property is specifically
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Charlotte Cty. Bd. Cty. Com'rs v. Taylor, 650 So. 2d 146 (Fla. 2d DCA 1995).

Cited 9 times | Published | Florida 2nd District Court of Appeal

...unconstitutional. The appellee's complaint for declaratory judgment alleged that the amendment violated article VIII, section 1(g), Florida Constitution, in that: (a) the exclusive manner for setting countywide millage rates is provided in sections 200.001(1) and 200.065, Florida Statutes (1991), and (b) section 129.01(1), Florida Statutes (1991), requires the county to annually prepare a budget for such as may be required by law or by sound financial practices and generally accepted accounting principles....
...Chapter 129 establishes a budget system for each county and sets forth how it shall be prepared, approved, and adopted. The budget controls the levy of taxes and the expenditure of money for all county purposes. § 129.01, Fla. Stat. (1991). Chapter 200 provides for the determination and levy of tax millage. Section 200.001 authorizes several categories of countywide millage rates. Section 200.001(1)(a), Florida Statutes (1991), establishes a category of general county millage and states that this millage rate shall be set by the governing body of the county....
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Falls Chase Special Taxing Dist. Elba, Inc. Sunshine Land Dev., Inc. & E. Lamar Bailey Assocs. v. City of Tallahassee, 788 F.2d 711 (11th Cir. 1986).

Cited 7 times | Published | Court of Appeals for the Eleventh Circuit | 1986 U.S. App. LEXIS 24878, 54 U.S.L.W. 2625

...A “special district" is “a local unit of special government ... created pursuant to general or special law for the purpose of performing prescribed specialized functions within limited boundaries and includes municipal service taxing or benefit units.” Fla.Stat. § 200.001(8)(c) (1985)....
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Schleman v. Guar. Title Co., 15 So. 2d 754 (Fla. 1943).

Cited 4 times | Published | Supreme Court of Florida | 153 Fla. 379, 149 A.L.R. 1029, 1943 Fla. LEXIS 640

Reargued: Nov 26, 1943

or C." Sec. 199.02 Florida Statutes, 1941. Section 200.01, Florida Statutes, 1941, defines tangible personal
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Dep't of Revenue v. Markham, 381 So. 2d 1101 (Fla. 1st DCA 1979).

Cited 3 times | Published | Florida 1st District Court of Appeal

definition of "tangible personal property" (Section 200.01, Florida Statutes 1965), and by repeal of the
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Kane v. Robbins, 556 So. 2d 1381 (Fla. 1989).

Cited 3 times | Published | Supreme Court of Florida | 14 Fla. L. Weekly 368

...ict school board, created pursuant to general or special law for the purposes of performing prescribed, specialized functions, including municipal service functions, within limited boundaries. A similar definition of special district is set forth in section 200.001(8)(c), Florida Statutes (1987)....
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Colding v. Herzog, 467 So. 2d 980 (Fla. 1985).

Cited 3 times | Published | Supreme Court of Florida | 10 Fla. L. Weekly 109

in this state. The court concluded that when section 200.01, Florida Statutes (1965), was amended by the
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Broz v. Schweiker, 677 F.2d 1351 (11th Cir. 1982).

Cited 1 times | Published | Court of Appeals for the Eleventh Circuit

guidelines. 20 C.F.R. part 404, subpart P, Appendix 2 § 200.01(h). An applicant’s inability to adapt to new work
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Illinois Grain Corp. v. Schleman, 144 So. 2d 329 (Fla. Dist. Ct. App. 1962).

Cited 1 times | Published | District Court of Appeal of Florida

taxable as personal property as such is defined in § 200.01, F.S.A., and (2) that, since title to the land
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Ago (Fla. Att'y Gen. 1989).

Published | Florida Attorney General Reports

law approved by vote of the electors. . . . Section 200.001, F.S., prescribes millages for counties, municipalities
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North Brevard Cnty. Hosp. Dist. v. Roberts, 585 So. 2d 1110 (Fla. Dist. Ct. App. 1991).

Published | District Court of Appeal of Florida | 1991 Fla. App. LEXIS 9000, 1991 WL 175214

Statutes, is entitled “Determination of Millage”. Section 200.-001, Florida Statutes (1987), provided in subsection
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Bd. of Cnty. Commissioners v. Florida Dep't of Cmty. Affairs, 598 So. 2d 182 (Fla. Dist. Ct. App. 1992).

Published | District Court of Appeal of Florida | 1992 Fla. App. LEXIS 5096

...ed in subsection (2). A district that includes more than one county is an independent special district. Each of the three special districts involved in this appeal have met one of the statutory criteria for being categorized as a dependent district. Section 200.001(8)(d), Florida Statutes (1989), states that districts that are determined to be dependent under chapter 189 are also dependent under chapter 200, and that the sum of the millages imposed by the governing board of the county for county...
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Hillsborough Cnty. v. Tampa Port Auth., 563 So. 2d 1108 (Fla. Dist. Ct. App. 1990).

Published | District Court of Appeal of Florida | 1990 Fla. App. LEXIS 4629, 1990 WL 89753

...An independent special district is a special district the governing head of which is an independent body and the budget of which is established independently of the local governing authority, even though there may be appropriation of funds generally available to a local governing authority involved. § 200.001(8)(e), Fla.Stat....
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Ago (Fla. Att'y Gen. 1997).

Published | Florida Attorney General Reports

excess of 10 mills, except for voted levies."2 Section 200.001(1), Florida Statutes, includes the millage
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Ago (Fla. Att'y Gen. 2008).

Published | Florida Attorney General Reports

...ty ordinance. 3 Section 125.901 (2)(a)1., Fla. Stat. 4 Section 125.901 (2)(a)3., Fla. Stat. 5 Section 125.901 (2)(a)4., Fla. Stat. 6 Section 125.901 (2)(a)5., Fla. Stat. 7 Section 125.901 (2)(a)6., Fla. Stat. 8 Section 125.901 (2)(a)7., Fla. Stat. 9 Section 200.001 (7), Fla....
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Faber, Coe & Gregg of Florida, Inc. v. Wright, 178 So. 2d 51 (Fla. Dist. Ct. App. 1965).

Published | District Court of Appeal of Florida | 1965 Fla. App. LEXIS 4057

vehicles were not subject to the tax lien. Section 200.01, Fla.Stat., F.S.A. excepts motor vehicles from
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Curcie Bros. v. Caruthers, 183 So. 2d 594 (Fla. Dist. Ct. App. 1966).

Published | District Court of Appeal of Florida | 1966 Fla. App. LEXIS 5567

taxable tangible personal property, as defined by § 200.01, located in the state between January 1 and March
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Ago (Fla. Att'y Gen. 2002).

Published | Florida Attorney General Reports

because it conflicted with section 200.191 (now section 200.001),9 Florida Statutes, which provided the exclusive
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Charlotte Cnty. Bd. of Cnty. Commissioners v. Taylor, 650 So. 2d 146 (Fla. Dist. Ct. App. 1995).

Published | District Court of Appeal of Florida | 1995 Fla. App. LEXIS 789

...nconstitutional. The appellee’s complaint for declaratory judgment alleged that the amendment violated article VIII, section 1(g), Florida Constitution, in that: (a) the exclusive manner for setting countywide millage rates is provided in sections 200.001(1) and 200.065, Florida Statutes (1991), and (b) section 129.01(1), Florida Statutes (1991), requires the county to annually prepare a budget for such as may be required by law or by sound financial practices and generally accepted accounting principles....
...Chapter 129 establishes a budget system for each county and sets forth how it shall be prepared, approved, and adopted. The budget controls the levy of taxes and the expenditure of money for all county purposes. § 129.01, Fla.Stat. (1991). Chapter 200 provides for the determination and levy of tax millage. Section 200.001 authorizes several categories of countywide millage rates. Section 200.001(l)(a), Florida Statutes (1991), establishes a category of general county millage and states that this millage rate shall be set by the governing body of the county....
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Ago (Fla. Att'y Gen. 2001).

Published | Florida Attorney General Reports

...1 This budget controls the levy of taxes and the expenditure of money for all county purposes during the ensuing fiscal year. Chapter 200 , Florida Statutes, prescribes the procedures for the adoption of a millage rate for the levy of taxes by the county. Pursuant to section 200.001 (1)(a), Florida Statutes, the general county millage "shall be that nonvoted millage rate set by the governing body of the county ." 2 (e.s.) Thus, under state law, the county commission must set the millage rate each year for the general county millage....
...County Commissioners of Dade County v. Wilson . 7 In that decision, the Supreme Court held that a proposed ordinance to set the millage rate through an initiative petition process was unconstitutional because it conflicted with section 200.191 (now section 200.001 ), 8 Florida Statutes, which provided the exclusive manner for setting countywide millage rates....
...forth how it shall be prepared, approved, and adopted. The budget controls the levy of taxes and the expenditure of money for all county purposes. § 129.01 , Fla. Stat. (1991). Chapter 200 provides for the determination and levy of tax millage. Section 200.001 authorizes several categories of countywide millage rates. Section 200.001 (1)(a), Florida Statutes (1991), establishes a category of general county millage and states that this millage rate shall be set by the governing body of the county....
...29 and 200 , Florida Statutes, which set forth the manner for the adoption of a county budget and county millage rates. Sincerely, Robert A. Butterworth Attorney General RAB/tjw 1 Section 129.01 (1), Fla. Stat. And see, s. 129.03 , Fla. Stat. 2 See, s. 200.001 (1)(b)-(d), Fla....
...with general law[.]" And see, State v. Sarasota County, 549 So.2d 659 (Fla. 1989). 5 Section 129.01 (1), Fla. Stat. 6 Section 200.011 , Fla. Stat. 7 386 So.2d 556 (Fla. 1980). 8 Chapter 82-154, Laws of Florida, amended and transferred s. 200.191 to s. 200.001 , Fla....
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Ago (Fla. Att'y Gen. 1989).

Published | Florida Attorney General Reports

...purposes, would exceed 10 mills. 7 Sincerely, Robert A. Butterworth Attorney General (gh) 1 See, s. 155.04 (1), F.S., and Resolution of the Board of County Commissioners of Calhoun County, December 1, 1956. 2 Id. 3 Attorney General Opinion 73-363. 4 Section 200.001 (1)(a)-(d), F.S., provides that county millages shall be composed of four categories of millage rates: (a) General county millage, which is that non-voted millage rate set by the governing body of the county; (b) County debt service m...
...VII, State Const.; (c) County voted millage, which is that millage rate set by the governing body of the county as authorized by a vote of the electors pursuant to s. 9(b), Art. VII, State Const.; (d) County dependent special district millage, as provided for in s. 200.001 (5), F.S....
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Illinois Grain Corp. v. Schleman, 114 So. 2d 307 (Fla. Dist. Ct. App. 1959).

Published | District Court of Appeal of Florida

tangible personal property, the provision under section 200.01, Florida Statutes, F.S.A., is that such property
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Ago (Fla. Att'y Gen. 1986).

Published | Florida Attorney General Reports

...eneral or special law for the purpose of performing prescribed, specialized functions, including municipal service functions, within limited boundaries; the term includes both dependent and independent special districts as those terms are defined in s. 200.001 (8)(d) and (e), F.S....
...VII, State Const. Thus, the provision for a ten mill ad valorem tax levy for municipal service taxing unit purposes in addition to the ten mill county ad valorem tax cap is an exception to the limit established by subsection (1) for all nonvoted levies. (See, s. 200.001 [8][f], F.S., for a definition of "voted millage" or "voted levies" and AGO 85-9)....
...I would note, however, that according to the information you have submitted to this office, the Monroe County Municipal Service District currently provides services only in the unincorporated areas of the county. While s. 125.01 (5), F.S., does not define the term "special district," such a definition is contained in s. 200.001 (8)(c), F.S., which states that a special district is a local unit of special government (excluding a district school board) which is created pursuant to general or special law to perform specialized functions within limited boundaries and includes municipal service taxing or benefit units. Section 200.001 (8)(d) defines a "dependent special district" as follows: "Dependent special district" means a special district the governing head of which is the governing body of the county or a municipality, ex officio or otherwise, or the budget of which is established by such local government authority. Dependent special district millage, when added to the millage of the governing body to which it is dependent, shall not exceed the maximum millage applicable to such governing body. And see, s. 200.001 (8)(e), F.S., defining an "independent special district." See also, s. 165.031 (5), F.S., defining "special district" as used in Ch. 165 , F.S., to include dependent special districts as defined in s. 200.001 (8)(d), and independent special districts, as defined in s. 200.001 (8)(e), and incorporating those provisions into Ch....
...III, Monroe County Code, designating the Board of County Commissioners of Monroe County as the governing body of the Monroe County Municipal Service District. See, AGO 85-9 concluding that a special district created pursuant to s. 125.01 (5) is a dependent special district. As specifically provided in s. 200.001 (8)(d), supra, the combined millage of a dependent special district and the governing body to which it is dependent shall not exceed the maximum millage applicable to the governing body....
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Kane v. Robbins, 524 So. 2d 1048 (Fla. 1st DCA 1988).

Published | Florida 1st District Court of Appeal | 13 Fla. L. Weekly 860, 1988 Fla. App. LEXIS 1382, 1988 WL 28281

(Emphasis added.) § 165.031(5), Fla. Stat. (1985). Section 200.001(8)(c), Florida Statutes (1985), provides an
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Academy for Positive Learning, Inc. v. Sch. Bd. of Palm Beach Cnty., Florida (Fla. 4th DCA 2020).

Published | Florida 4th District Court of Appeal

...Further, as the trial court noted below, a millage levy under subsection (9) is not discretionary, as it requires voter approval, and therefore the use of the phrase “current operating discretionary millage” in section 1002.33(17)(b) cannot be reasonably 3 Section 200.001(3), Florida Statutes, which sets forth different categories of school millage rates, recognizes “nonvoted discretionary school operating millage” and “voted district school operating millage” as separate and distinct categories. § 200.001(3)(b),(c), Fla....
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Ago (Fla. Att'y Gen. 1987).

Published | Florida Attorney General Reports

over construction which would defeat it). Section 200.001, F.S. (1986 Supp.), provides definitions and