House Bill 1093er

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    1998 Legislature                CS/CS/HB 1093, First Engrossed



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  2         An act relating to taxation of homes for the

  3         aged; amending s. 196.1976, F.S.; providing

  4         that the provisions of s. 196.1975, F.S.,

  5         relating to the ad valorem tax exemption for

  6         nonprofit homes for the aged, are severable,

  7         rather than nonseverable; creating s. 196.1977,

  8         F.S.; providing an exemption for each apartment

  9         in certain continuing care facilities occupied

10         by a person who holds a continuing care

11         contract, who makes the apartment his or her

12         permanent home, and who is not eligible for

13         homestead exemption; providing procedures and

14         requirements; providing legislative intent;

15         providing an effective date.

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17  Be It Enacted by the Legislature of the State of Florida:

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19         Section 1.  Section 196.1976, Florida Statutes, is

20  amended to read:

21         196.1976  Provisions of ss. 196.1975 and 196.197(1) or

22  (2); severability; nonseverability.--If any provision of s.

23  196.197(1) or (2), created and amended by chapter 76-234, Laws

24  of Florida, or s. 196.1975, created by chapter 76-234, Laws of

25  Florida, and amended by chapter 87-332, Laws of Florida, is

26  held to be invalid or inoperative for any reason, it is the

27  legislative intent that the invalidity shall not affect other

28  provisions or applications of said subsections or section

29  which can be given effect without the invalid provision or

30  application, and to this end the provisions of said

31  subsections and section are declared to be severable. However,


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




    ENROLLED

    1998 Legislature                CS/CS/HB 1093, First Engrossed



  1  if any provision of s. 196.1975, created by chapter 76-234,

  2  Laws of Florida, and amended by chapter 87-332, Laws of

  3  Florida, is held to be invalid or inoperative for any reason

  4  after January 1, 1988, the remaining provisions thereof shall

  5  be deemed to be void and of no effect.

  6         Section 2.  Section 196.1977, Florida Statutes, is

  7  created to read:

  8         196.1977  Exemption for property used by proprietary

  9  continuing care facilities.--

10         (1)  Each apartment in a continuing care facility

11  certified under chapter 651, which facility is not qualified

12  for exemption under s. 196.1975, or other similar exemption,

13  is exempt to the extent of $25,000 of assessed valuation of

14  such property for each apartment which is occupied on January

15  1 of the year in which exemption from ad valorem property

16  taxation is requested by a person holding a continuing care

17  contract as defined under chapter 651 who resides therein and

18  in good faith makes the same his or her permanent home.  No

19  apartment shall be eligible for the exemption provided under

20  this section if the resident of the apartment is eligible for

21  the homestead exemption under s. 196.031.

22         (2)  Each facility applying for an exemption must file

23  with the annual application for exemption an affidavit from

24  each person who occupies an apartment for which an exemption

25  is claimed stating that the person resides therein and in good

26  faith makes that apartment his or her permanent residence.

27         (3)  Any portion of such property used for nonexempt

28  purposes may be valued and placed upon the tax rolls

29  separately from any portion entitled to exemption.

30         (4)  The owner shall disclose to a qualifying resident

31  the full amount of the benefit derived from the exemption and


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




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    1998 Legislature                CS/CS/HB 1093, First Engrossed



  1  the method for ensuring that the resident receives such

  2  benefit. The resident shall receive the full benefit derived

  3  from this exemption in either an annual or monthly credit to

  4  his or her unit's monthly maintenance fee. For a nonqualifying

  5  resident who subsequently qualifies for the exemption, the

  6  same disclosure shall be made.

  7         (5)  It is the intent of the Legislature that this

  8  section implements s. 6(e), Art. VII of the State

  9  Constitution.

10         Section 3.  This act shall take effect January 1, 1999,

11  and shall apply to the 1999 tax rolls and each year

12  thereafter.

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