Senate Bill 1918

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    Florida Senate - 2000                                  SB 1918

    By Senator Carlton





    24-880-00

  1                      A bill to be entitled

  2         An act relating to ad valorem taxation;

  3         creating s. 192.0105, F.S.; creating the

  4         Florida Taxpayer's Bill of Rights, which

  5         compiles taxpayers' rights as found in the

  6         Florida Statutes and rules of the Department of

  7         Revenue, including the right to know, the right

  8         to due process, the right to redress, and the

  9         right to confidentiality; providing an

10         effective date.

11

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

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14         Section 1.  Section 192.0105, Florida Statutes, is

15  created to read:

16         192.0105  Taxpayer rights.--There is created a Florida

17  Taxpayer's Bill of Rights for property taxes and assessments

18  to guarantee that the rights, privacy, and property of the

19  taxpayers of this state are adequately safeguarded and

20  protected during tax levy, assessment, collection, and

21  enforcement processes administered under the revenue laws of

22  this state. The Taxpayer's Bill of Rights compiles, in one

23  document, brief but comprehensive statements that summarize

24  the rights and obligations of the property appraisers, tax

25  collectors, clerks of the court, local governing boards,

26  Department of Revenue, and taxpayers. The rights afforded

27  taxpayers to assure that their privacy and property are

28  safeguarded and protected during tax levy, assessment, and

29  collection are available only insofar as they are implemented

30  in other parts of the Florida Statutes or rules of the

31  Department of Revenue. The rights so guaranteed state

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  1  taxpayers in the Florida Statutes and the departmental rules

  2  include:

  3         (1)  THE RIGHT TO KNOW.--

  4         (a)  The right to be mailed notice of proposed property

  5  taxes and proposed or adopted non-ad valorem assessments. (See

  6  ss. 194.011(1), 200.065(2)(b), (2)(d) and (13)(a), and

  7  200.069.) The notice must also inform the taxpayer that the

  8  final tax bill may contain additional non-ad valorem

  9  assessments. (See s. 200.069(12).)

10         (b)  The right to notification of a public hearing on

11  each taxing authority's tentative budget and proposed millage

12  rate and advertisement of a public hearing to finalize the

13  budget and adopt a millage rate. (See ss. 200.065(2)(c) and

14  (2)(d).)

15         (c)  The right to advertised notice of the amount by

16  which the tentatively adopted millage rate results in taxes

17  that exceed the previous year's taxes. (See ss. 200. 065(2)(d)

18  and (3).) The right to notification by first-class mail of a

19  comparison of the amount of the taxes to be levied from the

20  tentatively adopted millage rate under the tentative budget

21  change, compared to the previous year's taxes, and also

22  compared to the taxes that would be levied if no budget change

23  is made. (See ss. 200.065(2)(b) and 200.069(9).)

24         (d)  The right that the adopted millage rate will not

25  exceed the tentatively adopted millage rate. If the tentative

26  rate exceeds the proposed rate, each taxpayer shall be mailed

27  notice comparing his or her taxes under the tentatively

28  adopted millage rate to the taxes under the previously

29  proposed rate, before a hearing to finalize the budget and

30  adopt millage. (See s. 200.065(2)(d).)

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  1         (e)  The right to be sent notice by first-class mail or

  2  non-ad valorem assessment hearing at least 20 days before the

  3  hearing with pertinent information including the total amount

  4  to be levied against each parcel. All affected property owners

  5  have the right to appear at the hearing and to file written

  6  objections with the local governing board. (See ss.

  7  197.3632(4)(b), (8)(b), and (10)(b)3.)

  8         (f)  The right of an exemption recipient to be sent a

  9  renewal application for that exemption, the right to a receipt

10  for homestead exemption claim when filed, and the right to

11  notice of denial of the exemption. (See ss. 196.011(6),

12  196.131(1), 196.151, and 196.193(1)(c) and (5).)

13         (g)  The right to notice of intent from property

14  appraiser to record notice of tax lien on property determined

15  not to have been entitled to homestead exemption in prior

16  years and the right to pay tax, penalty, and interest before a

17  tax lien is recorded for any prior year. (See s.

18  196.161(1)(b).)

19         (h)  The right to be informed during the tax collection

20  process, including: notice of tax due; notice of back taxes;

21  notice of late taxes and assessments and consequences of

22  nonpayment; opportunity to pay estimated taxes and non-ad

23  valorem assessments when the tax roll will not be certified in

24  time; notice when interest begins to accrue on delinquent

25  provisional taxes; notice of the right to prepay estimated

26  taxes by installment; a statement of the taxpayer's estimated

27  tax liability for use in making installment payments; and

28  notice of right to defer taxes and non-ad valorem assessments

29  on homestead property. (See ss. 197.102(04), 197.322(3),

30  197.3635, 197.3635(10), 197.343(1), (2), (3), and (4),

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  1  197.363(2)(c), 197.222(5), 197.2301(3), 197.3632(8)(a),

  2  193.1145(10)(a), 197.222(3), and 197.254(l).

  3         (i)  The right to an advertisement in a newspaper

  4  listing names of taxpayers who are delinquent in paying

  5  tangible personal property taxes with amounts and giving

  6  notice that interest is accruing at 18 percent and that,

  7  unless taxes are paid, warrants will be issued, prior to

  8  petition made with the circuit court for an order to seize and

  9  sell property. (See s. 197.402(2).)

10         (j)  The right to be mailed notice when a petition has

11  been filed with the court for an order to seize and sell

12  property and the right to be mailed notice, and to be served

13  notice by the sheriff, before the date of sale, that

14  application for tax deed has been made and property will be

15  sold unless back taxes are paid. (See ss. 197.413(5),

16  197.502(4)(a), and 197.522(1)(a) and (2).)

17         (2)  THE RIGHT TO DUE PROCESS.--

18         (a)  The right to an informal conference with the

19  property appraiser to present facts the taxpayer considers to

20  support changing the assessment and to have the property

21  appraiser present facts supportive of the assessment upon

22  proper request of any taxpayer who objects to the assessment

23  placed on his or her property. (See s. 194.011(2).)

24         (b)  The right to petition the value adjustment board

25  over objections to assessments; denial of exemption; denial of

26  agricultural classification; denial of historic

27  classification; denial of high-water recharge classification;

28  disapproval of tax deferral; and any penalties on deferred

29  taxes imposed for incorrect information willfully filed.

30  Payment of estimated taxes does not preclude the right of the

31  taxpayer to challenge his or her assessment. (See ss.

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  1  194.011(3), 196.011(6), 196.15, 196.193(1)(c) and (5),

  2  193.461(2), 193.503(7), 193.625(2), 197.253(2)(a) and (b),

  3  197.301(2) and 197.2301(11).)

  4         (c)  The right to file a petition for exemption or

  5  agricultural classification with the value adjustment board

  6  when an application deadline is missed, upon demonstration of

  7  particular extenuating circumstances for filing late. (See ss.

  8  193.461(2) and 196.011(1), (7), (8) and (9)(a) and (9)(c).)

  9         (d)  The right to prior notice of the value adjustment

10  board's hearing date and the right to the hearing within 4

11  hours of scheduled time. (See ss. 194.032(2) and 194.032(2).)

12         (e)  The right to notice of date of certification of

13  tax rolls and receipt of property record card if requested.

14  (See ss. 193.122(2) and (3) and 194.032(2).)

15         (f)  The right, in value adjustment board proceedings,

16  to have all evidence presented and considered at a public

17  hearing at the scheduled time; to be represented by attorney

18  or agent; to have witnesses sworn and cross-examined; and to

19  examine property appraisers or evaluators employed by the

20  board who present testimony. (See ss. 194.034(1)(c),

21  194.034(1)(a) and (4), 194.034(1)(a), and 194.035(2).)

22         (g)  The right to be mailed a timely written decision

23  by the value adjustment board containing findings of fact and

24  conclusions of law and reasons for upholding or overturning

25  the determination of the property appraiser and the right to

26  advertised notice of all board actions, including appropriate

27  narrative and column descriptions, in brief and nontechnical

28  language. (See ss. 194.034(2) and 194.037(3).)

29         (h)  The right at public hearing, on non-ad valorem

30  assessments and municipal special assessments, to object and

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  1  testify to the local governing board. (See ss. 197.3632(4)(c)

  2  and 170.08.)

  3         (i)  The right to bring action in circuit court to

  4  contest a tax assessment or appeal value adjustment board

  5  decisions to disapprove exemption or deny tax deferral. (See

  6  ss. 194.036(1)(c) and (2), 196.151, and 197.253(2)(a) and

  7  (b).)

  8         (3)  THE RIGHT TO REDRESS.--

  9         (a)  The right to discounts for early payment on all

10  taxes and non-ad valorem assessments collected by the tax

11  collector, the right to pay installment payments with

12  discounts, and the right to pay delinquent personal property

13  taxes under an installment payment program when implemented by

14  the county tax collector. (See ss. 197.162, 197.3632(8)(a),

15  197.222(1)(e) and 197.4155(1), (2) and (3).)

16         (b)  The right, upon filing a challenge in circuit

17  court and paying taxes admitted in good faith to be owing, to

18  be issued a receipt and have suspended all procedures for the

19  collection of taxes until the final disposition of the action.

20  (See s. 194.171(3).)

21         (c)  The right to have penalties reduced or waived upon

22  a showing of good cause when a return is not intentionally

23  filed late and the right to pay interest at a reduced rate if

24  the court finds that the amount of tax owed by the taxpayer is

25  greater than the amount the taxpayer has in good faith

26  admitted and paid. (See ss. 193.072(4) and 194.192(2).)

27         (d)  The right to a refund when overpayment of taxes

28  has been made under specified circumstances. (See ss.

29  193.1145(8)(e) and 197.182(1)(a) and (b).)

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  1         (e)  The right to an extension to file a tangible

  2  personal property tax return upon making proper and timely

  3  request. (See s. 193.063.)

  4         (f)  The right to redeem real property and redeem tax

  5  certificates at any time before a tax deed is issued and the

  6  right to have tax certificates canceled if sold where taxes

  7  had been paid or if other error makes it void or correctable.

  8  Property owners have the right to be free from contact by a

  9  certificateholder for 2 years. (See ss. 197.432(14) and (15),

10  197.442(1), 197.443, and 197.472(1) and (7).)

11         (g)  The right of the taxpayer, property appraiser, tax

12  collector, or the department, as the prevailing party in a

13  judicial or administrative action brought or maintained

14  without the support of justiciable issues of fact or law, to

15  recover all costs of the administrative or judicial action,

16  including reasonable attorney's fees, and of the department

17  and the taxpayer to settle such claims through negotiations.

18  (See ss. 57.105 and 57.111.)

19         (4)  THE RIGHT TO CONFIDENTIALITY.--

20         (a)  The right to have information kept confidential,

21  including federal tax information, ad valorem tax returns,

22  social security numbers, all financial records produced by the

23  taxpayer, Form DR-219 return for documentary stamp tax

24  information, and sworn statements of gross income, copies of

25  federal income tax returns for the prior year, wage and

26  earnings statements (W-2 forms), and other documents. (See ss.

27  192.105(1) and (2), 193.074, 193.114(6), 195.027(3),

28  195.027(6), and 196.101(4)(c).)

29         (b)  The right to limiting access to a taxpayer's

30  records by the property appraiser, the Department of Revenue,

31  and the Auditor General only to those instances in which it is

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  1  determined that such records are necessary to determine either

  2  the classification or the value of the taxable nonhomestead

  3  property. All records produced by the taxpayer under this

  4  subsection shall be deemed to be confidential in the hands of

  5  the property appraiser, the department, the tax collector, and

  6  the Auditor General. (See s. 195.027(3).)

  7         Section 2.  This act shall take effect upon becoming a

  8  law.

  9

10            *****************************************

11                          SENATE SUMMARY

12    Creates the Florida Taxpayer's Bill of Rights, which
      compiles a listing of rights that pertain to ad valorem
13    taxation and are set forth in the Florida Statutes and
      rules of the Department of Revenue. Organizes these
14    rights under four topics: the right to know, the right to
      due process, the right to redress, and the right to
15    confidentiality.

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