Florida Senate - 2009 CS for SB 800
By the Committee on Finance and Tax; and Senator Baker
593-03043-09 2009800c1
1 A bill to be entitled
2 An act relating to property appraisers; amending s.
3 193.023, F.S.; revising property appraisers’ authority
4 to inspect property for assessment purposes; requiring
5 the Department of Revenue to establish minimum
6 standards for the use of image technology consistent
7 with standards developed by professionally recognized
8 sources for mass appraisal of real property; amending
9 s. 196.011, F.S.; revising required time limitations
10 for filing applications for homestead exemptions;
11 revising procedural requirements for property
12 appraiser approval of such exemptions; amending s.
13 196.015, F.S.; revising factors for consideration by
14 property appraisers in determining permanent residency
15 for homestead exemption purposes; providing an
16 effective date.
17
18 Be It Enacted by the Legislature of the State of Florida:
19
20 Section 1. Subsection (2) of section 193.023, Florida
21 Statutes, is amended to read:
22 193.023 Duties of the property appraiser in making
23 assessments.—
24 (2) In making his or her assessment of the value of real
25 property, the property appraiser is required to physically
26 inspect the property at least once every 5 years. Where
27 geographically suitable, and at the discretion of the property
28 appraiser, the property appraiser may use image technology in
29 lieu of physical inspection, and may review image technology, as
30 the property appraiser deems necessary, to ensure that the tax
31 roll meets all the requirements of law. The Department of
32 Revenue shall establish minimum standards for the use of image
33 technology consistent with standards developed by professionally
34 recognized sources for mass appraisal of real property. However,
35 the property appraiser shall physically inspect any parcel of
36 taxable real property upon the request of the taxpayer or owner.
37 Section 2. Subsection (8) of section 196.011, Florida
38 Statutes, is amended to read:
39 196.011 Annual application required for exemption.—
40 (8) Any applicant who is qualified to receive any exemption
41 under subsection (1) and who fails to file an application by
42 March 1, must may file an application for the exemption with the
43 property appraiser on or before the 25th day following the
44 mailing by the property appraiser of the notices required under
45 s. 194.011(1). Upon receipt of sufficient evidence, as
46 determined by the property appraiser, demonstrating the
47 applicant was unable to apply for the exemption in a timely
48 manner or otherwise demonstrating extenuating circumstances
49 judged by the property appraiser to warrant granting the
50 exemption, the property appraiser may grant the exemption. If
51 the applicant fails to produce sufficient evidence demonstrating
52 the applicant was unable to apply for the exemption in a timely
53 manner or otherwise demonstrating extenuating circumstances as
54 judged by the property appraiser, the applicant and may file,
55 pursuant to s. 194.011(3), a petition with the value adjustment
56 board requesting that the exemption be granted. Such petition
57 must may be filed at any time during the taxable year on or
58 before the 25th day following the mailing of the notice by the
59 property appraiser as provided in s. 194.011(1). Notwithstanding
60 the provisions of s. 194.013, such person must pay a
61 nonrefundable fee of $15 upon filing the petition. Upon
62 reviewing the petition, if the person is qualified to receive
63 the exemption and demonstrates particular extenuating
64 circumstances judged by the property appraiser or the value
65 adjustment board to warrant granting the exemption, the property
66 appraiser or the value adjustment board may grant the exemption
67 for the current year.
68 Section 3. Section 196.015, Florida Statutes, is amended to
69 read:
70 196.015 Permanent residency; factual determination by
71 property appraiser.—Intention to establish a permanent residence
72 in this state is a factual determination to be made, in the
73 first instance, by the property appraiser. Although any one
74 factor is not conclusive of the establishment or
75 nonestablishment of permanent residence, the following are
76 relevant factors that may be considered by the property
77 appraiser in making his or her determination as to the intent of
78 a person claiming a homestead exemption to establish a permanent
79 residence in this state:
80 (1) A formal declaration declarations of domicile by the
81 applicant recorded in the public records of the county in which
82 the exemption is being sought.
83 (2) Evidence of the location where the applicant’s
84 dependent children are registered for school. Informal
85 statements of the applicant.
86 (3) The place of employment of the applicant.
87 (4) The previous permanent residency by the applicant in a
88 state other than Florida or in another country and the date non
89 Florida residency was terminated.
90 (5) Proof of voter registration in this state with the
91 voter information card address of the applicant, or other
92 official correspondence from the supervisor of elections
93 providing proof of voter registration, matching the address of
94 the physical location where the exemption is being sought. The
95 place where the applicant is registered to vote.
96 (6) A valid Florida driver’s license issued under s.
97 322.18, or a valid Florida identification card issued under s.
98 322.051, and evidence of relinquishment of driver’s licenses
99 from any other states. The place of issuance of a driver’s
100 license to the applicant.
101 (7) The place of Issuance of a Florida license tag on any
102 motor vehicle owned by the applicant.
103 (8) The address as listed on federal income tax returns
104 filed by the applicant.
105 (9) The location where the applicant’s bank statements and
106 checking accounts are registered.
107 (10) Proof of payment for utilities at the property for
108 which permanent residency is being claimed.
109 Section 4. This act shall take effect July 1, 2009.