News Reedy Creek Improvement District and the Central Florida Tourism Oversight District

[LAKid53]

That also have taxing authority? Or, other rights similar to CFTOD?

Water Management District members are appointed by the governor. Taxes are levied and included as part of your county property taxes.

 

[LAKid53]

Can you point to a board that is entirely appointed by the governor with the powers and taxing authority of CFTOD that was not approved by residents/landowners.

The amount of levy? Off the tip of my head, no. But remember, there are things called usage fees in the state that are a tax in another name.

 

[LAKid53]

The closest I can find are the various Water Management Districts (such as the St. John's River Water Management District), which have their boards appointed by the Governor and have the power to levy propertytaxes. However, the clear and obvious differences are that these districts have limited scope of powers relating to the protection and conservation of water and the appointed board members reside within the district's boundaries, so the taxes are being set by residents despite the lack of ability for residents to vote for the Board members. With the CFTOD, there isn't a single resident/landowner of the District on the Board, let alone all of the Board members being residents/landowners.

I can't remember the last time an increase to the assessment levied by the NWFWMD appeared on the ballot.

 

[LAKid53]

But the huge difference is that those water management districts gained the power to levy taxes by a voter approved Florida constitutional amendment in 1976.

When did voters inside RCID/CFTOD vote in favor of the governor (who ever it may be) being solely responsible for appointing their unaccountable representation with taxing authority.

Those voters being property owners, unlike the WMDs.

 

[LAKid53]

Also in a Water District, taxes are levied only on the population that uses said water. And in that situation, it is called a tax, but in real world, which I am aware we no longer live in, taxes equal water bill and is distributed via usage not just existing in that community. There is no tax for people that are not connected to the alleged district. But nothing will excite the general population more than the mention of "taxes" even if it doesn't even affect them. I was chairman of a board of directors of my local water district for a number of years and all our board members, myself included, were elected by the people that were affected within the water district only.

Members of the WMDs in Florida aren't elected by property owners or voters in the District. But anyone who lives in the District can vote on an increase in assessment, whether a property owner or not. Just as all residents registered to vote in a county in Florida can vote on property tax increases, even if they don't own property.

 

[DCBaker]

Here's a portion of an interview with Glen Gilzean and Greg Angel from Spectrum News 13, which hits on his employment with the CFTOD. The full thread can be found at this link.

 

[peter11435]

Those voters being property owners, unlike the WMDs.

I think you’re missing the point

 

[LAKid53]

Here's a portion of an interview with Glen Gilzean and Greg Angel from Spectrum News 13, which hits on his employment with the CFTOD. The full thread can be found at this link.

If he plans on running, he needs to make his mind up by June 14, 2024 as qualifying for local offices closes that day. The Florida primary is August 20th.

 

[LAKid53]

I think you’re missing the point

No I'm not.

Any registered voter in a WMD can vote on an increase in the District's assessment, whether a property owner or not. But unlike my county commissioner or school board member, I can't vote on who the members of the WMD are.

Disney had no such right anymore.

 

[peter11435]

Disney had no such right anymore.

that’s the problem

Not just Disney. No landowners or residents in the district can.

 

[Stripes]

Water Management District members are appointed by the governor. Taxes are levied and included as part of your county property taxes.

Under the Florida Constitution the property tax assessment for WMDs is capped at 1 mill. CFTOD is capped at 30 mills.

Furthermore, the millage rate is set entirely by the unelected board. In WMDs, the you have local accountability when in comes to millage rates (capped at 1 mill). There is no such local accountability for CFTOD (capped at 30 mills).

 

[LAKid53]

Under the Florida Constitution the property tax assessment for WMDs is capped at 1 mill. CFTOD is capped at 30 mills.

Furthermore, the millage rate is set entirely by the unelected board. In WMDs, the you have local accountability when in comes to millage rates (capped at 1 mill). There is no such local accountability for CFTOD (capped at 30 mills).

No entirely accurate. The millage rate for NWFWMD is capped at 0.05 mill; the other 4 districts is 1 mill. However, Article VII, Section 9(b) says this about ad valorem taxes:


"(b) Ad valorem taxes, exclusive of taxes levied for the payment of bonds and taxes levied for periods not longer than two years when authorized by vote of the electors who are the owners of freeholds therein not wholly exempt from taxation, shall not be levied in excess of the following millages upon the assessed value of real estate and tangible personal property: for all county purposes, ten mills; for all municipal purposes, ten mills; for all school purposes, ten mills; for water management purposes for the northwest portion of the state lying west of the line between ranges two and three east, 0.05 mill; for water management purposes for the remaining portions of the state, 1.0 mill; and for all other special districts a millage authorized by law approved by vote of the electors who are owners of freeholds therein not wholly exempt from taxation. A county furnishing municipal services may, to the extent authorized by law, levy additional taxes within the limits fixed for municipal purposes."

The language I bolded, there is no constitutional millage cap for special districts as there is for county, city and school taxes.

In addition, Section 373.503(3)(a) has set the millage rates for the WMDs:

"(a) Notwithstanding any other general or special law, and subject to subsection (4), the maximum total millage rate for district and basin purposes shall be:
1. Northwest Florida Water Management District: 0.05 mill.
2. Suwannee River Water Management District: 0.75 mill.
3. St. Johns River Water Management District: 0.6 mill.
4. Southwest Florida Water Management District: 1.0 mill.
5. South Florida Water Management District: 0.80 mill."

Based upon Article VII, Section 9(b), millage rate for CFTOD is whatever the "electors who are owners of freeholds therein not wholly exempt from taxation" agree to by voting approval thereof.

Last I checked, there was no proposed amendment to the Florida Constitution on the ballot in either 2020 or 2022 modifying any portion of ARTICLE VII, Section 9(b).

 

[JoeCamel]

Under the Florida Constitution the property tax assessment for WMDs is capped at 1 mill. CFTOD is capped at 30 mills.

Furthermore, the millage rate is set entirely by the unelected board. In WMDs, the you have local accountability when in comes to millage rates (capped at 1 mill). There is no such local accountability for CFTOD (capped at 30 mills).

What is the CFTOD current rate? No conflict just a question as I don't know

 

[LAKid53]

What is the CFTOD current rate? No conflict just a question as I don't know

Dropped it from 19 to 12.95

 

[JoeCamel]

Dropped it from 19 to 12.95

Thanks, so fees for the rest and room to grow if needed

 

[LAKid53]

Thanks, so fees for the rest and room to grow if needed

A usage fee by any other name is a tax.

 

[mikejs78]

Based upon Article VII, Section 9(b), millage rate for CFTOD is whatever the "electors who are owners of freeholds therein not wholly exempt from taxation" agree to by voting approval thereof.

Last I checked, there was no proposed amendment to the Florida Constitution on the ballot in either 2020 or 2022 modifying any portion of ARTICLE VII, Section 9(b).

You're right of course. However the new law that created CFTOD seems to forget about that provision:

Section 24. Ad valorem taxes.—The board of supervisors shall have the
power to levy and assess an ad valorem tax on all the taxable real and
tangible personal property in the district to pay the principal of and interest
on any general obligation bonds of the district, to provide for any sinking or
other funds established in connection with any such bonds, and to finance
and defray the cost of any of the projects or activities of the district
authorized by the provisions of this act or under law, provided that the
district’s ad valorem taxing authority shall be limited to serving or
benefitting the property owners of the district. The total amount of such
ad valorem taxes levied in any year shall not be in excess of 30 mills on the
dollar per annum on the assessed value of the taxable property within the
district. The ad valorem tax provided for herein shall be in addition to county
and municipal ad valorem taxes provided for by law.

My guess is that whenever the board decides to raise their tax rate, Disney will sue.

 

[LAKid53]

My guess is that whenever the board decides to raise their tax rate, Disney will sue.

Technically the Board should have put that drop in millage before "electors who are owners of freeholds therein not wholly exempt from taxation".

Moat property owners wouldn't object.

Not the first time the Florida Constitution has been conveniently ignored.

 

[Stripes]

Based upon Article VII, Section 9(b), millage rate for CFTOD is whatever the "electors who are owners of freeholds therein not wholly exempt from taxation" agree to by voting approval thereof.

RCID was created before this amendment was added. The landowners never approved the millage rate.

Dropped it from 19 to 12.95

The current CFTOD millage rate is 12.95 mills. But it certainly wasn’t 19 mills when the new board took over.

 

[LAKid53]

RCID was created before this amendment was added. The landowners never approved the millage rate

The amendment would apply, no matter when a district was created. Going forward, any changes to millage must be approved per the provisions of Section 9(b). There's no exclusionary language in the section with regards to establishment.

The current CFTOD millage rate is 12.95 mills. But it certainly wasn’t 19 mills when the new board took over

Thanks for catching my typo...it was 13.9. But the new Board did drop the millage.