Present Constitution authorizes a taxing authority, with a two-thirds vote of the total membership of the taxing authority and without further voter approval, to levy an increase in the millage rate in excess of the rates established as provided in Article VII, Section 23(B) of this constitution, but not in excess of the prior year's maximum authorized millage rate.

Proposed Constitutional Amendment authorizes a taxing authority with a governing authority membership which is not composed entirely of elected persons, with a two-thirds vote of the total membership of the taxing authority and without further voter approval, to levy an increase in a millage rate in excess of the rates established as provided in Article VII, Section 23(B) of this constitution, but not to exceed two and one-half percent of such collections for the immediately preceding calendar year. Further provides that this provision shall not apply to taxing authorities which are special fire protection or fire department districts or ports, port harbor and terminal districts or affect the millages of levee districts authorized by Article VI, Section 39(A) of this constitution.