Florida Senate - 2019                              CS for SB 324
       
       
        
       By the Committee on Community Affairs; and Senator Brandes
       
       
       
       
       
       578-02971-19                                           2019324c1
    1                        A bill to be entitled                      
    2         An act relating to limitations on homestead
    3         assessments; amending s. 193.155, F.S.; revising the
    4         timeframe during which the accrued benefit from
    5         specified limitations on homestead property tax
    6         assessments may be transferred from a prior homestead
    7         to a new homestead; deleting obsolete provisions;
    8         revising the timeframe during which an owner of
    9         homestead property significantly damaged or destroyed
   10         by a named tropical storm or hurricane must establish
   11         a new homestead to make a certain election; providing
   12         applicability; providing a contingent effective date.
   13          
   14  Be It Enacted by the Legislature of the State of Florida:
   15  
   16         Section 1. Subsection (8) of section 193.155, Florida
   17  Statutes, is amended to read:
   18         193.155 Homestead assessments.—Homestead property shall be
   19  assessed at just value as of January 1, 1994. Property receiving
   20  the homestead exemption after January 1, 1994, shall be assessed
   21  at just value as of January 1 of the year in which the property
   22  receives the exemption unless the provisions of subsection (8)
   23  apply.
   24         (8) Property assessed under this section shall be assessed
   25  at less than just value when the person who establishes a new
   26  homestead has received a homestead exemption as of January 1 of
   27  any either of the 3 2 immediately preceding years. A person who
   28  establishes a new homestead as of January 1, 2008, is entitled
   29  to have the new homestead assessed at less than just value only
   30  if that person received a homestead exemption on January 1,
   31  2007, and only if this subsection applies retroactive to January
   32  1, 2008. For purposes of this subsection, a husband and wife who
   33  owned and both permanently resided on a previous homestead shall
   34  each be considered to have received the homestead exemption even
   35  though only the husband or the wife applied for the homestead
   36  exemption on the previous homestead. The assessed value of the
   37  newly established homestead shall be determined as provided in
   38  this subsection.
   39         (a) If the just value of the new homestead as of January 1
   40  is greater than or equal to the just value of the immediate
   41  prior homestead as of January 1 of the year in which the
   42  immediate prior homestead was abandoned, the assessed value of
   43  the new homestead shall be the just value of the new homestead
   44  minus an amount equal to the lesser of $500,000 or the
   45  difference between the just value and the assessed value of the
   46  immediate prior homestead as of January 1 of the year in which
   47  the prior homestead was abandoned. Thereafter, the homestead
   48  shall be assessed as provided in this section.
   49         (b) If the just value of the new homestead as of January 1
   50  is less than the just value of the immediate prior homestead as
   51  of January 1 of the year in which the immediate prior homestead
   52  was abandoned, the assessed value of the new homestead shall be
   53  equal to the just value of the new homestead divided by the just
   54  value of the immediate prior homestead and multiplied by the
   55  assessed value of the immediate prior homestead. However, if the
   56  difference between the just value of the new homestead and the
   57  assessed value of the new homestead calculated pursuant to this
   58  paragraph is greater than $500,000, the assessed value of the
   59  new homestead shall be increased so that the difference between
   60  the just value and the assessed value equals $500,000.
   61  Thereafter, the homestead shall be assessed as provided in this
   62  section.
   63         (c) If two or more persons who have each received a
   64  homestead exemption as of January 1 of any either of the 3 2
   65  immediately preceding years and who would otherwise be eligible
   66  to have a new homestead property assessed under this subsection
   67  establish a single new homestead, the reduction from just value
   68  is limited to the higher of the difference between the just
   69  value and the assessed value of either of the prior eligible
   70  homesteads as of January 1 of the year in which either of the
   71  eligible prior homesteads was abandoned, but may not exceed
   72  $500,000.
   73         (d) If two or more persons abandon jointly owned and
   74  jointly titled property that received a homestead exemption as
   75  of January 1 of any either of the 3 2 immediately preceding
   76  years, and one or more such persons who were entitled to and
   77  received a homestead exemption on the abandoned property
   78  establish a new homestead that would otherwise be eligible for
   79  assessment under this subsection, each such person establishing
   80  a new homestead is entitled to a reduction from just value for
   81  the new homestead equal to the just value of the prior homestead
   82  minus the assessed value of the prior homestead divided by the
   83  number of owners of the prior homestead who received a homestead
   84  exemption, unless the title of the property contains specific
   85  ownership shares, in which case the share of reduction from just
   86  value shall be proportionate to the ownership share. In the case
   87  of a husband and wife abandoning jointly titled property, the
   88  husband and wife may designate the ownership share to be
   89  attributed to each spouse by following the procedure in
   90  paragraph (f). To qualify to make such a designation, the
   91  husband and wife must be married on the date that the jointly
   92  owned property is abandoned. In calculating the assessment
   93  reduction to be transferred from a prior homestead that has an
   94  assessment reduction for living quarters of parents or
   95  grandparents pursuant to s. 193.703, the value calculated
   96  pursuant to s. 193.703(6) must first be added back to the
   97  assessed value of the prior homestead. The total reduction from
   98  just value for all new homesteads established under this
   99  paragraph may not exceed $500,000. There shall be no reduction
  100  from just value of any new homestead unless the prior homestead
  101  is reassessed at just value or is reassessed under this
  102  subsection as of January 1 after the abandonment occurs.
  103         (e) If one or more persons who previously owned a single
  104  homestead and each received the homestead exemption qualify for
  105  a new homestead where all persons who qualify for homestead
  106  exemption in the new homestead also qualified for homestead
  107  exemption in the previous homestead without an additional person
  108  qualifying for homestead exemption in the new homestead, the
  109  reduction in just value shall be calculated pursuant to
  110  paragraph (a) or paragraph (b), without application of paragraph
  111  (c) or paragraph (d).
  112         (f) A husband and wife abandoning jointly titled property
  113  who wish to designate the ownership share to be attributed to
  114  each person for purposes of paragraph (d) must file a form
  115  provided by the department with the property appraiser in the
  116  county where such property is located. The form must include a
  117  sworn statement by each person designating the ownership share
  118  to be attributed to each person for purposes of paragraph (d)
  119  and must be filed prior to either person filing the form
  120  required under paragraph (h) to have a parcel of property
  121  assessed under this subsection. Such a designation, once filed
  122  with the property appraiser, is irrevocable.
  123         (g) For purposes of receiving an assessment reduction
  124  pursuant to this subsection, a person entitled to assessment
  125  under this section may abandon his or her homestead even though
  126  it remains his or her primary residence by notifying the
  127  property appraiser of the county where the homestead is located.
  128  This notification must be in writing and delivered at the same
  129  time as or before timely filing a new application for homestead
  130  exemption on the property.
  131         (h) In order to have his or her homestead property assessed
  132  under this subsection, a person must file a form provided by the
  133  department as an attachment to the application for homestead
  134  exemption, including a copy of the form required to be filed
  135  under paragraph (f), if applicable. The form, which must include
  136  a sworn statement attesting to the applicant’s entitlement to
  137  assessment under this subsection, shall be considered sufficient
  138  documentation for applying for assessment under this subsection.
  139  The department shall require by rule that the required form be
  140  submitted with the application for homestead exemption under the
  141  timeframes and processes set forth in chapter 196 to the extent
  142  practicable.
  143         (i)1. If the previous homestead was located in a different
  144  county than the new homestead, the property appraiser in the
  145  county where the new homestead is located must transmit a copy
  146  of the completed form together with a completed application for
  147  homestead exemption to the property appraiser in the county
  148  where the previous homestead was located. If the previous
  149  homesteads of applicants for transfer were in more than one
  150  county, each applicant from a different county must submit a
  151  separate form.
  152         2. The property appraiser in the county where the previous
  153  homestead was located must return information to the property
  154  appraiser in the county where the new homestead is located by
  155  April 1 or within 2 weeks after receipt of the completed
  156  application from that property appraiser, whichever is later. As
  157  part of the information returned, the property appraiser in the
  158  county where the previous homestead was located must provide
  159  sufficient information concerning the previous homestead to
  160  allow the property appraiser in the county where the new
  161  homestead is located to calculate the amount of the assessment
  162  limitation difference which may be transferred and must certify
  163  whether the previous homestead was abandoned and has been or
  164  will be reassessed at just value or reassessed according to the
  165  provisions of this subsection as of the January 1 following its
  166  abandonment.
  167         3. Based on the information provided on the form from the
  168  property appraiser in the county where the previous homestead
  169  was located, the property appraiser in the county where the new
  170  homestead is located shall calculate the amount of the
  171  assessment limitation difference which may be transferred and
  172  apply the difference to the January 1 assessment of the new
  173  homestead.
  174         4. All property appraisers having information-sharing
  175  agreements with the department are authorized to share
  176  confidential tax information with each other pursuant to s.
  177  195.084, including social security numbers and linked
  178  information on the forms provided pursuant to this section.
  179         5. The transfer of any limitation is not final until any
  180  values on the assessment roll on which the transfer is based are
  181  final. If such values are final after tax notice bills have been
  182  sent, the property appraiser shall make appropriate corrections
  183  and a corrected tax notice bill shall be sent. Any values that
  184  are under administrative or judicial review shall be noticed to
  185  the tribunal or court for accelerated hearing and resolution so
  186  that the intent of this subsection may be carried out.
  187         6. If the property appraiser in the county where the
  188  previous homestead was located has not provided information
  189  sufficient to identify the previous homestead and the assessment
  190  limitation difference is transferable, the taxpayer may file an
  191  action in circuit court in that county seeking to establish that
  192  the property appraiser must provide such information.
  193         7. If the information from the property appraiser in the
  194  county where the previous homestead was located is provided
  195  after the procedures in this section are exercised, the property
  196  appraiser in the county where the new homestead is located shall
  197  make appropriate corrections and a corrected tax notice and tax
  198  bill shall be sent.
  199         8. This subsection does not authorize the consideration or
  200  adjustment of the just, assessed, or taxable value of the
  201  previous homestead property.
  202         9. The property appraiser in the county where the new
  203  homestead is located shall promptly notify a taxpayer if the
  204  information received, or available, is insufficient to identify
  205  the previous homestead and the amount of the assessment
  206  limitation difference which is transferable. Such notification
  207  shall be sent on or before July 1 as specified in s. 196.151.
  208         10. The taxpayer may correspond with the property appraiser
  209  in the county where the previous homestead was located to
  210  further seek to identify the homestead and the amount of the
  211  assessment limitation difference which is transferable.
  212         11. If the property appraiser in the county where the
  213  previous homestead was located supplies sufficient information
  214  to the property appraiser in the county where the new homestead
  215  is located, such information shall be considered timely if
  216  provided in time for inclusion on the notice of proposed
  217  property taxes sent pursuant to ss. 194.011 and 200.065(1).
  218         12. If the property appraiser has not received information
  219  sufficient to identify the previous homestead and the amount of
  220  the assessment limitation difference which is transferable
  221  before mailing the notice of proposed property taxes, the
  222  taxpayer may file a petition with the value adjustment board in
  223  the county where the new homestead is located.
  224         (j) Any person who is qualified to have his or her property
  225  assessed under this subsection and who fails to file an
  226  application by March 1 may file an application for assessment
  227  under this subsection and may, pursuant to s. 194.011(3), file a
  228  petition with the value adjustment board requesting that an
  229  assessment under this subsection be granted. Such petition may
  230  be filed at any time during the taxable year on or before the
  231  25th day following the mailing of the notice by the property
  232  appraiser as provided in s. 194.011(1). Notwithstanding s.
  233  194.013, such person must pay a nonrefundable fee of $15 upon
  234  filing the petition. Upon reviewing the petition, if the person
  235  is qualified to receive the assessment under this subsection and
  236  demonstrates particular extenuating circumstances judged by the
  237  property appraiser or the value adjustment board to warrant
  238  granting the assessment, the property appraiser or the value
  239  adjustment board may grant an assessment under this subsection.
  240  For the 2008 assessments, all petitioners for assessment under
  241  this subsection shall be considered to have demonstrated
  242  particular extenuating circumstances.
  243         (k) Any person who is qualified to have his or her property
  244  assessed under this subsection and who fails to timely file an
  245  application for his or her new homestead in the first year
  246  following eligibility may file in a subsequent year. The
  247  assessment reduction shall be applied to assessed value in the
  248  year the transfer is first approved, and refunds of tax may not
  249  be made for previous years.
  250         (l) The property appraisers of the state shall, as soon as
  251  practicable after March 1 of each year and on or before July 1
  252  of that year, carefully consider all applications for assessment
  253  under this subsection which have been filed in their respective
  254  offices on or before March 1 of that year. If, upon
  255  investigation, the property appraiser finds that the applicant
  256  is entitled to assessment under this subsection, the property
  257  appraiser shall make such entries upon the tax rolls of the
  258  county as are necessary to allow the assessment. If, after due
  259  consideration, the property appraiser finds that the applicant
  260  is not entitled to the assessment under this subsection, the
  261  property appraiser shall immediately prepare a notice of such
  262  disapproval, giving his or her reasons therefor, and a copy of
  263  the notice must be served upon the applicant by the property
  264  appraiser by personal delivery or by registered mail to the post
  265  office address given by the applicant. The applicant may appeal
  266  the decision of the property appraiser refusing to allow the
  267  assessment under this subsection to the value adjustment board,
  268  and the board shall review the application and evidence
  269  presented to the property appraiser upon which the applicant
  270  based the claim and hear the applicant in person or by agent on
  271  behalf of his or her right to such assessment. Such appeal shall
  272  be heard by an attorney special magistrate if the value
  273  adjustment board uses special magistrates. The value adjustment
  274  board shall reverse the decision of the property appraiser in
  275  the cause and grant assessment under this subsection to the
  276  applicant if, in its judgment, the applicant is entitled to the
  277  assessment or shall affirm the decision of the property
  278  appraiser. The action of the board is final in the cause unless
  279  the applicant, within 60 days following the date of refusal of
  280  the application by the board, files in the circuit court of the
  281  county in which the homestead is located a proceeding against
  282  the property appraiser for a declaratory judgment as is provided
  283  under chapter 86 or other appropriate proceeding. The failure of
  284  the taxpayer to appear before the property appraiser or value
  285  adjustment board or to file any paper other than the application
  286  as provided in this subsection does not constitute a bar to or
  287  defense in the proceedings.
  288         (m) For purposes of receiving an assessment reduction
  289  pursuant to this subsection, an owner of a homestead property
  290  that was significantly damaged or destroyed as a result of a
  291  named tropical storm or hurricane may elect, in the calendar
  292  year following the named tropical storm or hurricane, to have
  293  the significantly damaged or destroyed homestead deemed to have
  294  been abandoned as of the date of the named tropical storm or
  295  hurricane even though the owner received a homestead exemption
  296  on the property as of January 1 of the year immediately
  297  following the named tropical storm or hurricane. The election
  298  provided for in this paragraph is available only if the owner
  299  establishes a new homestead as of January 1 of the third second
  300  year immediately following the storm or hurricane. This
  301  paragraph shall apply to homestead property damaged or destroyed
  302  on or after January 1, 2017.
  303         Section 2. This act applies beginning with the 2021 tax
  304  roll.
  305         Section 3. This act shall take effect on the effective date
  306  of the amendment to the State Constitution proposed by SJR 326
  307  or a similar joint resolution having substantially the same
  308  specific intent and purpose, if such amendment to the State
  309  Constitution is approved at the general election held in
  310  November 2020 or at an earlier special election specifically
  311  authorized by law for that purpose.