SC S0102

Municipalities without an operating millage on January 1, 2025, or those that incorporate after that date, may impose an operating millage to generate up to one-third of general fund expenses from the previous fiscal year

Municipalities that previously had an operating millage but repealed it may reimpose millage up to their last rate plus cumulative allowed increases since 2007 or since repeal, whichever is more recent

Any new or reimposed operating millage must be approved by a majority of qualified voters in a referendum held during a general election

Once an operating millage is imposed under these provisions, future increases are subject to existing millage rate increase limitations under state law

The act takes effect upon approval by the Governor