Florida Senate - 2021                        COMMITTEE AMENDMENT
       Bill No. CS for CS for SB 1186
       
       
       
       
       
       
                                Ì324278CÎ324278                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/22/2021           .                                
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       The Committee on Appropriations (Brandes) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Subsection (4) of section 193.155, Florida
    6  Statutes, is amended to read:
    7         193.155 Homestead assessments.—Homestead property shall be
    8  assessed at just value as of January 1, 1994. Property receiving
    9  the homestead exemption after January 1, 1994, shall be assessed
   10  at just value as of January 1 of the year in which the property
   11  receives the exemption unless the provisions of subsection (8)
   12  apply.
   13         (4)(a) Except as provided in paragraph (b) and s. 193.624,
   14  changes, additions, or improvements to homestead property shall
   15  be assessed at just value as of the first January 1 after the
   16  changes, additions, or improvements are substantially completed.
   17         (b)1. Changes, additions, or improvements that replace all
   18  or a portion of homestead property damaged or destroyed by
   19  misfortune or calamity shall not increase the homestead
   20  property’s assessed value when the square footage of the
   21  homestead property as changed or improved does not exceed 110
   22  percent of the square footage of the homestead property before
   23  the damage, or destruction, or voluntary elevation of the
   24  homestead property if:
   25         a.The homestead property was damaged or destroyed by
   26  misfortune or calamity; or
   27         b.At the time the voluntary elevation commenced:
   28         (I)The homestead property was not deemed uninhabitable in
   29  part or in whole under state or local law;
   30         (II)All ad valorem taxes, special assessments, county or
   31  municipal utility charges, and other government-imposed liens
   32  against the homestead property had been paid; and
   33         (III)The homestead property did not comply with the
   34  Federal Emergency Management Agency’s National Flood Insurance
   35  Program requirements and Florida Building Code elevation
   36  requirements and was elevated in compliance with such
   37  requirements. The property owner must provide elevation
   38  certificates for both the original and elevated homestead
   39  property. For purposes of this subsection, the term “voluntary
   40  elevation” or “voluntarily elevated” means the elevation of an
   41  existing nonconforming homestead property or the removal and
   42  rebuilding of a nonconforming homestead property. Conforming
   43  areas below an elevated structure designated only for parking,
   44  storage, or access may not be included in the 110 percent
   45  calculation unless the area exceeds 110 percent of the lowest
   46  level square footage before the voluntary elevation, in which
   47  case the area in excess of 110 percent of the lowest level
   48  square footage before the voluntary elevation shall be included
   49  in the 110 percent calculation.
   50  
   51  Additionally, the homestead property’s assessed value may shall
   52  not increase if the total square footage of the homestead
   53  property as changed, or improved, or elevated does not exceed
   54  1,500 square feet.
   55         2.This paragraph does not apply if, after completion of
   56  the voluntary elevation, there is a change in the classification
   57  of the property pursuant to s. 195.073(1).
   58         (c) Changes, additions, or improvements that do not cause
   59  the total to exceed 110 percent of the total square footage of
   60  the homestead property before the qualifying damage, or
   61  destruction, or voluntary elevation or that do not cause the
   62  total to exceed 1,500 total square feet shall be reassessed as
   63  provided under subsection (1). The homestead property’s assessed
   64  value shall be increased by the just value of that portion of
   65  the changed or improved homestead property which is in excess of
   66  110 percent of the square footage of the homestead property
   67  before the qualifying damage, or destruction, or voluntary
   68  elevation or of that portion exceeding 1,500 square feet.
   69  Homestead property damaged, or destroyed, or voluntarily
   70  elevated by misfortune or calamity which, after being changed or
   71  improved, has a square footage of less than 100 percent of the
   72  homestead property’s total square footage before the qualifying
   73  damage, or destruction, or voluntary elevation shall be assessed
   74  pursuant to subsection (5).
   75         (d)For changes, additions, or improvements made to replace
   76  property that was damaged or destroyed by misfortune or
   77  calamity, this subsection paragraph applies to the changes,
   78  additions, or improvements commenced within 3 years after the
   79  January 1 following the qualifying damage or destruction of the
   80  homestead property.
   81         (e)(c) Changes, additions, or improvements that replace all
   82  or a portion of real property that was damaged, or destroyed, or
   83  voluntarily elevated by misfortune or calamity shall be assessed
   84  upon substantial completion as if such qualifying damage, or
   85  destruction, or voluntary elevation had not occurred and in
   86  accordance with paragraph (b) if the owner of such property:
   87         1. Was permanently residing on such property when the
   88  qualifying damage, or destruction, or voluntary elevation
   89  occurred;
   90         2. Was not entitled to receive homestead exemption on such
   91  property as of January 1 of that year; and
   92         3. Applies for and receives homestead exemption on such
   93  property the following year.
   94         (f)(d) Changes, additions, or improvements include
   95  improvements made to common areas or other improvements made to
   96  property other than to the homestead property by the owner or by
   97  an owner association, which improvements directly benefit the
   98  homestead property. Such changes, additions, or improvements
   99  shall be assessed at just value, and the just value shall be
  100  apportioned among the parcels benefiting from the improvement.
  101         Section 2. Subsection (6) of section 193.1554, Florida
  102  Statutes, is amended to read:
  103         193.1554 Assessment of nonhomestead residential property.—
  104         (6)(a) Except as provided in paragraph (b) and s. 193.624,
  105  changes, additions, or improvements to nonhomestead residential
  106  property shall be assessed at just value as of the first January
  107  1 after the changes, additions, or improvements are
  108  substantially completed.
  109         (b)1. Changes, additions, or improvements that replace all
  110  or a portion of nonhomestead residential property damaged or
  111  destroyed by misfortune or calamity shall not increase the
  112  property’s assessed value when the square footage of the
  113  property as changed or improved does not exceed 110 percent of
  114  the square footage of the property before the damage, or
  115  destruction, or voluntary elevation of the property if:
  116         a.The property was damaged or destroyed by misfortune or
  117  calamity; or
  118         b.At the time the voluntary elevation commenced:
  119         (I)The property was not deemed uninhabitable in part or in
  120  whole under state or local law;
  121         (II)All ad valorem taxes, special assessments, county or
  122  municipal utility charges, and other government-imposed liens
  123  against the nonhomestead property had been paid; and
  124         (III)The property did not comply with the Federal
  125  Emergency Management Agency’s National Flood Insurance Program
  126  requirements and Florida Building Code elevation requirements
  127  and was elevated in compliance with such requirements. The
  128  property owner must provide elevation certificates for both the
  129  original and the elevated property. For purposes of this
  130  subsection, the term “voluntary elevation” or “voluntarily
  131  elevated” means the elevation of an existing nonconforming
  132  nonhomestead residential property or the removal and rebuilding
  133  of a nonconforming nonhomestead residential property. Conforming
  134  areas below an elevated structure designated only for parking,
  135  storage, or access may not be included in the 110 percent
  136  calculation unless the area exceeds 110 percent of the lowest
  137  level square footage before the voluntary elevation, in which
  138  case the area in excess of 110 percent of the lowest level
  139  square footage before the voluntary elevation shall be included
  140  in the 110 percent calculation.
  141  
  142  Additionally, the property’s assessed value may shall not
  143  increase if the total square footage of the property as changed,
  144  or improved, or elevated does not exceed 1,500 square feet.
  145         2.This paragraph does not apply if, after completion of
  146  the voluntary elevation, there is a change in the classification
  147  of the property pursuant to s. 195.073(1).
  148         (c) Changes, additions, or improvements that do not cause
  149  the total to exceed 110 percent of the total square footage of
  150  the property before the qualifying damage, or destruction, or
  151  voluntary elevation or that do not cause the total to exceed
  152  1,500 total square feet shall be reassessed as provided under
  153  subsection (3). The property’s assessed value shall be increased
  154  by the just value of that portion of the changed or improved
  155  property which is in excess of 110 percent of the square footage
  156  of the property before the qualifying damage, or destruction, or
  157  voluntary elevation or of that portion exceeding 1,500 square
  158  feet. Property damaged, or destroyed, or voluntarily elevated by
  159  misfortune or calamity which, after being changed or improved,
  160  has a square footage of less than 100 percent of the property’s
  161  total square footage before the qualifying damage, or
  162  destruction, or voluntary elevation shall be assessed pursuant
  163  to subsection (8).
  164         (d)For changes, additions, or improvements made to replace
  165  property that was damaged or destroyed by misfortune or
  166  calamity, this subsection paragraph applies to the changes,
  167  additions, or improvements commenced within 3 years after the
  168  January 1 following the qualifying damage or destruction of the
  169  property.
  170         (e)(c) Changes, additions, or improvements include
  171  improvements made to common areas or other improvements made to
  172  property other than to the nonhomestead residential property by
  173  the owner or by an owner association, which improvements
  174  directly benefit the property. Such changes, additions, or
  175  improvements shall be assessed at just value, and the just value
  176  shall be apportioned among the parcels benefiting from the
  177  improvement.
  178         Section 3. This act shall take effect on the effective date
  179  of the amendment to the State Constitution proposed by SJR 1182
  180  or a similar joint resolution having substantially the same
  181  specific intent and purpose, if such amendment to the State
  182  Constitution is approved at the general election held in
  183  November 2022 or at an earlier special election specifically
  184  authorized by law for that purpose.
  185  
  186  ================= T I T L E  A M E N D M E N T ================
  187  And the title is amended as follows:
  188         Delete everything before the enacting clause
  189  and insert:
  190                        A bill to be entitled                      
  191         An act relating to property assessments for elevated
  192         properties; amending ss. 193.155 and 193.1554, F.S.;
  193         specifying that changes to elevate certain homestead
  194         and nonhomestead residential property, respectively,
  195         do not increase the assessed value of the property;
  196         requiring property owners to provide certification for
  197         such property; defining the term “voluntary elevation”
  198         or “voluntarily elevated”; prohibiting certain areas
  199         from being included in square footage calculation;
  200         providing an exception; providing applicability;
  201         making clarifying revisions; providing an effective
  202         date.