City Council members have discussed using the millage rate as a way to curb some of the more than $60 million in service cuts Mayor Alvin Brown has proposed as part of his fiscal 2013-14 budget.
On Tuesday, the discussion could translate to action.
Legislation to establish the property tax rates for the general services district, the Beaches and Baldwin was filed Wednesday to be introduced Tuesday as an emergency measure.
Introduced on behalf of Brown, the rates are proposed to stay the same as they have since Brown took office in 2011.
For the general services district, which comprises Duval County with the exception of the Beaches and Baldwin, the proposed rate is 10.0353 mills. The Beaches have a proposed rate of 6.7446 mills. Baldwin has a proposed rate of 8.4472 mills.
A mill is equal to $1 in tax revenue for every $1,000 in assessed value.
The "rolled-back" rates for each area are higher and would collect the same amount of property tax revenue that was collected for fiscal 2012-13. Though property owners could pay more under the rolled-back rate, according to state law it is not considered a tax increase because it is revenue neutral.
The rolled-back rate is 10.2107 mills for the general services district, 6.7461 mills for the Beaches and 8.5559 mills for Baldwin.
Combined, the rates would result in about an additional $7 million in revenue for fiscal 2013-14, according to Council Auditor Kirk Sherman.
The resolution must be sent to the Property Appraiser's Office no later than Aug. 4 so notices can be sent to property owners. Unless a special meeting is called, Tuesday is the last full Council meeting before that deadline.
If Council decided to set the proposed rate and submit it to the Property Appraiser, then later vote to raise the rates, the action would create additional expense for the City because additional notices would need to be sent to property owners.
The cost would be about $250,000, Sherman said.
Establishing the rolled-back rate or higher and then lowering it during the budget review would not require those additional notices.
Sherman said he likely will stress that option of flexibility to Council, which he has done in the past.
Brown has continued a pledge of not raising taxes, but with Council members considering the millage rolled-back rate, he has no authority on the issue.
Brown cannot veto a Council-approved millage rolled-back rate, increase or a budget that includes the options, but he can veto line-item appropriations.
Not signing the millage legislation by the Aug. 4 deadline would automatically trigger the rolled-back rate.
The timing, given the close proximity to the July 15 deadline for budgets being presented to Council, also has been an issue.
Council member John Crescimbeni asked the general counsel's office Tuesday to draft legislation requesting the tax bill be filed by June 1. The legislation could use the established millage rate as a placeholder, which could be amended and provide more time for discussion without the emergency status.
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