Senate Bill sb0490
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Florida Senate - 2006 SB 490
By Senator Diaz de la Portilla
36-499-06
1 A bill to be entitled
2 An act relating to property tax administration;
3 amending s. 195.096, F.S.; requiring that a
4 county property appraiser forward a copy of the
5 findings from the Department of Revenue
6 regarding its review of the county tax
7 assessment roll to the county commissioner or
8 to the corresponding official under a
9 consolidated charter; requiring that the copy
10 include all statistical and analytical measures
11 computed for the real property assessment roll
12 as a whole, the personal property assessment
13 roll as a whole, and the results of any audit
14 of procedures used by the county to appraise
15 property; requiring that the copy include any
16 value-weighted mean levels of assessment
17 projected by the department for a county not
18 studied in the current year; providing an
19 effective date.
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21 Be It Enacted by the Legislature of the State of Florida:
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23 Section 1. Paragraph (f) of subsection (2) of section
24 195.096, Florida Statutes, is amended to read:
25 195.096 Review of assessment rolls.--
26 (2) The department shall conduct, no less frequently
27 than once every 2 years, an in-depth review of the assessment
28 rolls of each county. The department need not individually
29 study every use-class of property set forth in s. 195.073, but
30 shall at a minimum study the level of assessment in relation
31 to just value of each classification specified in subsection
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Florida Senate - 2006 SB 490
36-499-06
1 (3). Such in-depth review may include proceedings of the value
2 adjustment board and the audit or review of procedures used by
3 the counties to appraise property.
4 (f) Within 120 days following the receipt of a county
5 assessment roll by the executive director of the department
6 pursuant to s. 193.1142(1), or within 10 days after approval
7 of the assessment roll, whichever is later, the department
8 shall complete the review for that county and forward its
9 findings, including a statement of the confidence interval for
10 the median and such other measures as may be appropriate for
11 each classification or subclassification studied and for the
12 roll as a whole, employing a 95-percent level of confidence,
13 and related statistical and analytical details to the Senate
14 Finance, Taxation, and Claims Committee; the House Finance and
15 Taxation Committee; and the appropriate property appraiser,
16 who shall, within 90 days after receipt of the findings,
17 forward a copy of the findings to the chairperson of the
18 appropriate county commission or to the corresponding official
19 under a consolidated charter. The copy must include all
20 statistical and analytical measures computed under this
21 section for the real property assessment roll as a whole, the
22 personal property assessment roll as a whole, and the results
23 of any audit or review of procedures used by the county to
24 appraise property, listed independently for each class or
25 subclass of real property studied. For a county not studied
26 in the current year, the copy must include any value-weighted
27 mean levels of assessment projected by the department pursuant
28 to paragraph (3)(b).
29 Section 2. This act shall take effect July 1, 2006.
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Florida Senate - 2006 SB 490
36-499-06
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2 SENATE SUMMARY
3 Requires that a county property appraiser forward a copy
of the findings from the Department of Revenue regarding
4 its review of the county tax assessment roll within 90
days to the county commissioner or to the corresponding
5 official under a consolidated charter. Requires that the
copy include all statistical and analytical measures
6 computed for the real property assessment roll as a
whole, the personal property assessment roll as a whole,
7 and the results of any audit of procedures used by the
county to appraise property. Requires that the copy
8 include any value-weighted mean levels of assessment
projected by the department for a county not studied in
9 the current year.
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