Century Has Finally Passed A Budget And 151% Tax Increase. Maybe.

October 23, 2022

Last week, the town clerk opened a meeting with prayer that people would understand that Century was not raising taxes by 151%.

But according to the State of Florida, that’s exactly what they did, in a meeting that may or may not even count.

It was the latest in a long string of events as Century tried, and tried again, and again, to pass a property tax rate and a budget for the fiscal year that began October 1. By the time the process was over, a council member had resigned, public notices had been botched, a vote was taken possibly without the required quorum, and another public notice didn’t tell the truth. And the town still raised property taxes by 151.68%.

The municipal budget process in Florida can be a little complicated, but the Florida Department of Revenue publishes a handy 206-page guide and a 97-page workbook with step-by-step guidance. In a nutshell, the process is to hold two public hearings, advertise them a certain way and don’t mess up.

Like most governments in the state, Century started the process back in the summer with workshop meetings to develop a budget. Forms are completed that determine the ad valorem tax. And that was the first big problem.

Town Clerk Leslie Howington said she discovered the forms had not been completed correctly by those before her, and that led to the property tax increase. Back in 2017, the council declared part of the town to be “blighted” and  formed a Community Redevelopment Agency (CRA). As property tax values rise, most of the increase in tax revenue was funneled back into the redevelopment area for further improvements, none of which have been done to date. Howington said the CRA was not properly reported on the state tax forms, drastically dropping the rolled back rate.

The rolled back rate is a computed millage rate that would generate the same amount of ad valorem tax dollars as the prior fiscal year, based on the proposed year’s tax roll, excluding new construction. A millage rate higher than the rolled-back rate is defined by the State of Florida as a tax increase and the law says it must be advertised as such.

The rolled back rate  — the no tax increase by definition rate — came in at 0.3657 mills. The town approved keeping the millage rate at 0.9204, a 151.68% tax increase.

First Budget Meeting

The town’s first attempt to tentatively approve the budget and property tax increase was stalled after one council member was a no show. At 151.68%, the tax increase was so great that the state required a unanimous vote, or the approval of voters at the ballot box.

Council member Leonard White did not attend the meeting Howington said she did not hear from White on meeting day, but he is employed at Century Correctional Institution where he is not allowed to have his phone for security reasons. She stated that she had been told that the prison had gone into a “class 2″ lockdown at noon that day while he was presumed to be at work.

Second Try At The First Budget Meeting

White resigned from office just hours before a rescheduled meeting in late September, citing time constraints due to his job as correctional officer at the prison.With White officially off the council, that left four members present at the meeting for the unanimous vote needed to approve a property tax increase.

Questions were raised about the legal notice for the meeting.

It was advertised in a published “Notice of Continuation” as being continued from the early September meeting, and stated that the meeting was recessed. That was not correct; that September 8 meeting was adjourned. The big budget guide from the state says that continuation is acceptable, but the meeting must not be adjourned (as it was).

Howington later provided a string of emails between her and the Department of Revenue that ended with apparent instruction to run the continuation notice., even though it was not true.

Second Budget Meeting

On October 4, three days after the fiscal year started with no budget, Century attempted to hold the second meeting.

But due to an error in the public notice — which had different numbers that the actual budget — the meeting adjourned.

Second Budget Meeting, Second Try

A rare, but legally allowed, Saturday afternoon meeting was held October 8, hours before a final report was due to the state.

The council approved a tax increase of 151.68% over the rolled back rate.

Action on the budget was tabled after it was discovered that a balanced budget was not advertised due to an apparent typographical error made by the town. The typo in the budget summary public notice for the meeting showed $10,000 more in expenditures than revenue; state law requires that a budget balance.

The meeting was recessed.

Second Budget Meeting, Third Try

Last week, the council met again in an attempt to square away the tax rate and budget.

The meeting opened with prayer led by the town clerk.

“Father God, we’ve worked hard on this budget. We’ve worked hard on the millage rate,” she prayed. “As I explain it again for people to clear their mind and hear that we are not raising taxes by 151 percent.”

Only three of the four remaining council members were present in the room as the millage rate vote was taken; council member James Smith was on the phone.

The Florida Sunshine Law states that a quorum must be present for a vote, and a person taking part on the phone does not count. That’s why the fifth council member resigned a few weeks ago — so the remaining four could have tax rate discussions and vote.

When questioned by the public, Howington said they would move forward with meeting and check with the state.

A lengthy discussion ensued, with Howington providing multiple explanations how the 151.68% tax increase was not really a tax increase, despite the state law, the town’s own legal notice of a tax increase, and the meeting’s agenda all spelling out that it’s a tax increase. She provided sample tax numbers for her home…which showed the extra 151.68% in taxes, amounting to about $30.

Florida law requires the council to openly provide the reason for the tax increase at the meeting. Century provided the somewhat vague explanation “to fund the budget” without providing specifics.

For the final meeting, several citizens filled the updated council chambers, which had recently painted walls and new Mohawk laminate flooring.

NorthEscambia.com photos, click to enlarge.

Comments

13 Responses to “Century Has Finally Passed A Budget And 151% Tax Increase. Maybe.”

  1. Duke of Wawbeek on October 26th, 2022 8:45 am

    Some things are best observed from a remote distance, as opposed to looking from the inside out.

  2. TB on October 25th, 2022 10:30 am

    I’m so embarrassed for Century and I don’t even live there.
    If a well meaning group of volunteers were to offer assistance to straighten things out they wouldn’t accept the help. That’s been tried before.

  3. sam on October 25th, 2022 7:27 am

    century is too small and poor to be called a town.

  4. Seth on October 25th, 2022 12:51 am

    Vote Barney Fife for Mayor… Him and Goober will get things done…

  5. Molino Woman on October 24th, 2022 10:30 am

    I’ve made many comments in the past about dissolving the town and letting it come under Escambia County, because Century government has done some really dumb stuff in the past, but I actually feel sorry for the Century Council with stuff like this. I’m not sure of the background of all the candidates but if you have no governmental or political background and are just an everyday person off the street coming in and basically flying by the seat of your pants, it’s difficult. All the huge amount of rules and regulations and other legalities, I’m sure is completely overwhelming along with people (who probably couldn’t do any better) putting down every move you make. I’m not going to down them personally because I’d probably be in the same boat and I feel like they are at least trying. Century residents can sit back and keyboard quarterback all they want but until you are in their position, I wouldn’t judge too harshly. Century needs some experienced leadership to guide them until they can get it together or else they may need to consider dissolution.

  6. Bag on October 24th, 2022 4:34 am

    What can you say. You can’t make this stuff up.

  7. Bill T on October 23rd, 2022 6:46 pm

    Century are you kidding me what a silly joke !!!!

  8. CJ Lewis on October 23rd, 2022 3:09 pm

    It is a property tax increase. To see how it is noticed in the City of Pensacola, go to the West Florida Public Library website and look up old copies of the Pensacola News Journal. See the September 9, 2022 edition and the lower half of page 6A. In bold upper case type it reads – NOTICE OF PROPOSED TAX INCREASE. Great explanation above about how they do things in Century. I’ve been to several meetings and each time I was shocked by what I saw and heard. Given all of the screw-ups described above, who will be held accountable? Because its Century, likely no one.

  9. dubz on October 23rd, 2022 1:30 pm

    Glad this much needed tax increase passed. Now we can afford to pay for the services the public demands.

  10. Good grief on October 23rd, 2022 1:03 pm

    Century is a joke. This council is a joke.
    Either the state needs to step in or dissolve it
    Or something. Good grief

  11. Tom on October 23rd, 2022 12:12 pm

    Raise taxes and allow someone to utilize a building for $1.00. Wow

  12. tg on October 23rd, 2022 9:39 am

    Maybe is a good word for Century. Maybe they will vote to Disincorperate City.

  13. judy on October 23rd, 2022 8:47 am

    Who needs a circus if they live in Century? Just follow the inept and crooked Town of Century gatherings that they call “meetings”! What a farce