HB 7113

1	A bill to be entitled
2	An act relating to the assessment of residential property;
3	creating s. 193.624, F.S.; providing definitions;
4	prohibiting a property appraiser from considering certain
5	improvements to real property in determining the assessed
6	value of residential property; providing application;
7	amending s. 196.012, F.S.; deleting a definition;
8	conforming a cross-reference; amending ss. 196.121 and
9	196.1995, F.S.; conforming cross-references; repealing s.
10	196.175, F.S., relating to the renewable energy source
11	property tax exemption; providing an effective date.
12
13	Be It Enacted by the Legislature of the State of Florida:
14
15	Section 1.  Section 193.624, Florida Statutes, is created
16	to read:
17	193.624  Definitions; assessment of residential property.--
18	(1)  For the purpose of this section:
19	(a)  "Changes or improvements made for the purpose of
20	improving a property's resistance to wind damage" means:
21	1.  Improving the strength of the roof deck attachment;
22	2.  Creating a secondary water barrier to prevent water
23	intrusion;
24	3.  Installing hurricane-resistant shingles;
25	4.  Installing gable-end bracing;
26	5.  Reinforcing roof-to-wall connections;
27	6.  Installing storm shutters;
28	7.  Installing impact-resistant glazing; or
29	8.  Installing hurricane-resistant doors.
30	(b)  "Renewable energy source device" means any of the
31	following equipment which collects, transmits, stores, or uses
32	solar energy, wind energy, or energy derived from geothermal
33	deposits:
34	1.  Solar energy collectors, photovoltaic modules, and
35	inverters.
36	2.  Storage tanks and other storage systems, excluding
37	swimming pools used as storage tanks.
38	3.  Rockbeds.
39	4.  Thermostats and other control devices.
40	5.  Heat exchange devices.
41	6.  Pumps and fans.
42	7.  Roof ponds.
43	8.  Freestanding thermal containers.
44	9.  Pipes, ducts, refrigerant handling systems, and other
45	equipment used to interconnect such systems; however, such
46	equipment does not include conventional backup systems of any
47	type.
48	10.  Windmills and wind turbines.
49	11.  Wind-driven generators.
50	12.  Power conditioning and storage devices that use wind
51	energy to generate electricity or mechanical forms of energy.
52	13.  Pipes and other equipment used to transmit hot
53	geothermal water to a dwelling or structure from a geothermal
54	deposit.
55	(2)  In determining the assessed value of real property
56	used for residential purposes, the property appraiser may not
57	consider:
58	(a)  Changes or improvements made for the purpose of
59	improving a property's resistance to wind damage.
60	(b)  The installation and operation of a renewable energy
61	source device.
62	(3)  This section applies to new and existing construction
63	used for residential purposes.
64	Section 2.  Subsections (14) through (20) of section
65	196.012, Florida Statutes, are amended to read:
66	196.012  Definitions.--For the purpose of this chapter, the
67	following terms are defined as follows, except where the context
68	clearly indicates otherwise:
69	(14)  "Renewable energy source device" or "device" means
70	any of the following equipment which, when installed in
71	connection with a dwelling unit or other structure, collects,
72	transmits, stores, or uses solar energy, wind energy, or energy
73	derived from geothermal deposits:
74	(a)  Solar energy collectors.
75	(b)  Storage tanks and other storage systems, excluding
76	swimming pools used as storage tanks.
77	(c)  Rockbeds.
78	(d)  Thermostats and other control devices.
79	(e)  Heat exchange devices.
80	(f)  Pumps and fans.
81	(g)  Roof ponds.
82	(h)  Freestanding thermal containers.
83	(i)  Pipes, ducts, refrigerant handling systems, and other
84	equipment used to interconnect such systems; however,
85	conventional backup systems of any type are not included in this
86	definition.
87	(j)  Windmills.
88	(k)  Wind-driven generators.
89	(l)  Power conditioning and storage devices that use wind
90	energy to generate electricity or mechanical forms of energy.
91	(m)  Pipes and other equipment used to transmit hot
92	geothermal water to a dwelling or structure from a geothermal
93	deposit.
94	(14)(15)  "New business" means:
95	(a)1.  A business establishing 10 or more jobs to employ 10
96	or more full-time employees in this state, which manufactures,
97	processes, compounds, fabricates, or produces for sale items of
98	tangible personal property at a fixed location and which
99	comprises an industrial or manufacturing plant;
100	2.  A business establishing 25 or more jobs to employ 25 or
101	more full-time employees in this state, the sales factor of
102	which, as defined by s. 220.15(5), for the facility with respect
103	to which it requests an economic development ad valorem tax
104	exemption is less than 0.50 for each year the exemption is
105	claimed; or
106	3.  An office space in this state owned and used by a
107	corporation newly domiciled in this state; provided such office
108	space houses 50 or more full-time employees of such corporation;
109	provided that such business or office first begins operation on
110	a site clearly separate from any other commercial or industrial
111	operation owned by the same business.
112	(b)  Any business located in an enterprise zone or
113	brownfield area that first begins operation on a site clearly
114	separate from any other commercial or industrial operation owned
115	by the same business.
116	(c)  A business that is situated on property annexed into a
117	municipality and that, at the time of the annexation, is
118	receiving an economic development ad valorem tax exemption from
119	the county under s. 196.1995.
120	(15)(16)  "Expansion of an existing business" means:
121	(a)1.  A business establishing 10 or more jobs to employ 10
122	or more full-time employees in this state, which manufactures,
123	processes, compounds, fabricates, or produces for sale items of
124	tangible personal property at a fixed location and which
125	comprises an industrial or manufacturing plant; or
126	2.  A business establishing 25 or more jobs to employ 25 or
127	more full-time employees in this state, the sales factor of
128	which, as defined by s. 220.15(5), for the facility with respect
129	to which it requests an economic development ad valorem tax
130	exemption is less than 0.50 for each year the exemption is
131	claimed; provided that such business increases operations on a
132	site colocated with a commercial or industrial operation owned
133	by the same business, resulting in a net increase in employment
134	of not less than 10 percent or an increase in productive output
135	of not less than 10 percent.
136	(b)  Any business located in an enterprise zone or
137	brownfield area that increases operations on a site colocated
138	with a commercial or industrial operation owned by the same
139	business.
140	(16)(17)  "Permanent resident" means a person who has
141	established a permanent residence as defined in subsection (17)
142	(18).
143	(17)(18)  "Permanent residence" means that place where a
144	person has his or her true, fixed, and permanent home and
145	principal establishment to which, whenever absent, he or she has
146	the intention of returning. A person may have only one permanent
147	residence at a time; and, once a permanent residence is
148	established in a foreign state or country, it is presumed to
149	continue until the person shows that a change has occurred.
150	(18)(19)  "Enterprise zone" means an area designated as an
151	enterprise zone pursuant to s. 290.0065. This subsection expires
152	on the date specified in s. 290.016 for the expiration of the
153	Florida Enterprise Zone Act.
154	(19)(20)  "Ex-servicemember" means any person who has
155	served as a member of the United States Armed Forces on active
156	duty or state active duty, a member of the Florida National
157	Guard, or a member of the United States Reserve Forces.
158	Section 3.  Subsection (2) of section 196.121, Florida
159	Statutes, is amended to read:
160	196.121  Homestead exemptions; forms.--
161	(2)  The forms shall require the taxpayer to furnish
162	certain information to the property appraiser for the purpose of
163	determining that the taxpayer is a permanent resident as defined
164	in s. 196.012(16)(17). Such information may include, but need
165	not be limited to, the factors enumerated in s. 196.015.
166	Section 4.  Subsection (6), paragraph (d) of subsection
167	(8), paragraph (d) of subsection (9), and paragraph (d) of
168	subsection (10) of section 196.1995, Florida Statutes, are
169	amended to read:
170	196.1995  Economic development ad valorem tax exemption.--
171	(6)  With respect to a new business as defined by s.
172	196.012(14)(15)(c), the municipality annexing the property on
173	which the business is situated may grant an economic development
174	ad valorem tax exemption under this section to that business for
175	a period that will expire upon the expiration of the exemption
176	granted by the county. If the county renews the exemption under
177	subsection (7), the municipality may also extend its exemption.
178	A municipal economic development ad valorem tax exemption
179	granted under this subsection may not extend beyond the duration
180	of the county exemption.
181	(8)  Any person, firm, or corporation which desires an
182	economic development ad valorem tax exemption shall, in the year
183	the exemption is desired to take effect, file a written
184	application on a form prescribed by the department with the
185	board of county commissioners or the governing authority of the
186	municipality, or both. The application shall request the
187	adoption of an ordinance granting the applicant an exemption
188	pursuant to this section and shall include the following
189	information:
190	(d)  Proof, to the satisfaction of the board of county
191	commissioners or the governing authority of the municipality,
192	that the applicant is a new business or an expansion of an
193	existing business, as defined in s. 196.012(15) or (16); and
194	(9)  Before it takes action on the application, the board
195	of county commissioners or the governing authority of the
196	municipality shall deliver a copy of the application to the
197	property appraiser of the county. After careful consideration,
198	the property appraiser shall report the following information to
199	the board of county commissioners or the governing authority of
200	the municipality:
201	(d)  A determination as to whether the property for which
202	an exemption is requested is to be incorporated into a new
203	business or the expansion of an existing business, as defined in
204	s. 196.012(15) or (16), or into neither, which determination the
205	property appraiser shall also affix to the face of the
206	application. Upon the request of the property appraiser, the
207	department shall provide to him or her such information as it
208	may have available to assist in making such determination.
209	(10)  An ordinance granting an exemption under this section
210	shall be adopted in the same manner as any other ordinance of
211	the county or municipality and shall include the following:
212	(d)  A finding that the business named in the ordinance
213	meets the requirements of s. 196.012(14)(15) or (15) (16).
214	Section 5.  Section 196.175, Florida Statutes, is repealed.
215	Section 6.  This act shall take effect July 1, 2009.

CODING: Words stricken are deletions; words underlined are additions.