Senate Bill 2454er

    ENROLLED

    1998 Legislature                        SB 2454, 1st Engrossed



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  2         An act relating to homestead tax exemptions;

  3         providing for a distribution of money to

  4         specified persons who are entitled to an

  5         homestead tax exemption; providing

  6         appropriations; providing a time limit within

  7         which challenges to the rebate must be brought;

  8         providing an effective date.

  9

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

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12         Section 1.  (1)  Each person who, as of June 30, 1998,

13  was entitled to and received a homestead exemption under

14  section 196.031, Florida Statutes, for tax year 1998, is

15  entitled to a distribution of $50 as set forth in this

16  section. If the homestead property is owned jointly by more

17  than one person, the joint owners shall be treated as one

18  person for purposes of this distribution.

19         (2)  By July 15, 1998, every property appraiser must

20  provide to the Department of Revenue a certified list of all

21  homestead property in his or her county as of June 30, 1998.

22  This list must include each owner's name, the address and

23  legal description of the property, and the code indicating the

24  homestead classification for each eligible property and must

25  be in compatible electronic format. Distributions shall be

26  sent to qualified persons as soon as practicable, but no later

27  than October 1, 1998. Each check distributed shall include a

28  letter stating that the distribution is being provided to

29  homestead property owners by the Governor, the Cabinet, and

30  the Florida Legislature.

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




    ENROLLED

    1998 Legislature                        SB 2454, 1st Engrossed



  1         (3)  No person is entitled to a distribution with

  2  respect to property for which he or she received a homestead

  3  exemption improperly, as described in section 196.011(9) or

  4  section 196.161, Florida Statutes.

  5         (4)  Persons who, after January 1, 1998, but on or

  6  before June 30, 1998, obtain legal or equitable title to real

  7  property on which a homestead exemption exists and are listed

  8  as owners of the property on the certified list of homestead

  9  properties provided by the property appraiser under this

10  section shall receive the distribution provided by this

11  section for that property.

12         (5)  If a delinquent child-support obligor is entitled

13  to receive a distribution, the department must withhold the

14  amount of the delinquency from the rebate of that obligor. The

15  department shall notify the obligor that his or her rebate is

16  being withheld under this section for the purpose of paying

17  the obligor's delinquent child-support obligations. The

18  department shall apply the distribution amount withheld to the

19  delinquent child-support obligation and transmit the balance,

20  if any to the delinquent obligor.

21         (6)  The department shall offset any distribution

22  pursuant to section 213.25, Florida Statutes, and any other

23  applicable law regarding debts or obligations owed to the

24  state.

25         (7)  Under procedures established by the department,

26  each recipient of the distribution described in this section

27  may elect to return the distribution and designate the

28  application of the $50 to the state for one of the following

29  uses:

30         (a)  Education;

31         (b)  Children's health care;


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




    ENROLLED

    1998 Legislature                        SB 2454, 1st Engrossed



  1         (c)  Criminal justice; or

  2         (d)  Transportation.

  3         Section 2.  The sum of $184 million is appropriated

  4  from the General Revenue Fund to the Department of Revenue for

  5  fiscal year 1998-1999 for distribution to eligible holders of

  6  homestead tax exemptions. In the event these funds are

  7  insufficient to carry out the provisions of this act, the

  8  Administration Commission is authorized to transfer sufficient

  9  funds from the Working Capital Fund.

10         Section 3.  The sum of $1.8 million is appropriated

11  from the General Revenue Fund to the Department of Revenue for

12  fiscal year 1998-1999 to administer the distributions provided

13  for in this act. The department may contract with private

14  vendors to carry out the distributions, notwithstanding the

15  requirements set out in chapter 287, Florida Statutes. The

16  provisions of chapter 120, Florida Statutes, do not apply to

17  this act.

18         Section 4.  Any action to challenge the validity or

19  constitutionality of the rebate provided for in this act must

20  be brought within 60 days after the effective date of this

21  act, or else the challenge is barred. If any such proceeding

22  is initiated, distribution of the rebate amounts under this

23  act shall be held in abeyance until a judicial determination

24  has become final and the time limit for any further proceeding

25  regarding the validity or constitutionality of this act has

26  expired.

27         Section 5.  This act shall take effect upon becoming a

28  law.

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