Senate Bill 0290e2

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    CS for SB 290                                 Second Engrossed



  1                      A bill to be entitled

  2         An act relating to ad valorem taxation;

  3         amending s. 196.011, F.S.; delaying the year of

  4         implementation of provisions which require

  5         that, in connection with renewal of specified

  6         exemptions, the applicant's and applicant's

  7         spouse's social security numbers are required;

  8         creating s. 193.016, F.S.; providing for the

  9         assessment of tangible personal property after

10         adjustments by the value adjustment board;

11         amending s. 194.013, F.S.; deleting provision

12         for refund; amending s. 196.198, F.S.;

13         maintaining exemption from taxation for

14         property leased from a governmental agency if

15         the agency continues to use the property

16         exclusively for educational purposes; providing

17         an effective date.

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

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21         Section 1.  Subsection (11) of section 196.011, Florida

22  Statutes, is amended to read:

23         196.011  Annual application required for exemption.--

24         (11)  For exemptions enumerated in paragraph (1)(b),

25  granted for the 2001 2000 tax year and thereafter, social

26  security numbers of the applicant and the applicant's spouse,

27  if any, are required and must be submitted to the department.

28  Applications filed pursuant to subsection (5) or subsection

29  (6) may be required to include social security numbers of the

30  applicant and the applicant's spouse, if any, and shall

31  include such information if filed for the 2001 2000 tax year


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    CS for SB 290                                 Second Engrossed



  1  or thereafter. For counties where the annual application

  2  requirement has been waived, property appraisers may require

  3  refiling of an application to obtain such information.

  4         Section 2.  Section 193.016, Florida Statutes, is

  5  created to read:

  6         193.016  Property appraiser's assessment; effect of

  7  determinations by value adjustment board.--If the property

  8  appraiser's assessment of the same items of tangible personal

  9  property in the previous year was adjusted by the value

10  adjustment board and the decision of the board to reduce the

11  assessment was not successfully appealed by the property

12  appraiser, the property appraiser shall consider the reduced

13  values determined by the value adjustment board in assessing

14  those items of tangible personal property. If the property

15  appraiser adjusts upward the reduced values previously

16  determined by the value adjustment board, the property

17  appraiser shall assert additional basic and underlying facts

18  not properly considered by the value adjustment board as the

19  basis for the increased valuation notwithstanding the prior

20  adjustment by the board.

21         Section 3.  Subsections (4) and (5) of s. 194.013,

22  Florida Statutes, are amended to read:

23         194.013  Filing fees for petitions; disposition;

24  waiver.--

25         (4)  Should the petitioner prevail at the value

26  adjustment board hearing or in a conference with the property

27  appraiser, resulting in a reduced assessment or increased

28  exemption, the filing fee shall be refunded to the taxpayer no

29  later than 45 days after certification of the tax roll under

30  s. 193.122(1).  The refund shall be made by the clerk of the

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    CS for SB 290                                 Second Engrossed



  1  value adjustment board without any further authority from the

  2  Department of Revenue under s. 197.182.

  3         (4)(5)  All filing fees collected by the clerk shall be

  4  allocated and utilized to defray, to the extent possible, the

  5  costs incurred in connection with the administration and

  6  operation of the value adjustment board.

  7         Section 4.  Section 196.198, Florida Statutes, is

  8  amended to read:

  9         196.198  Educational property exemption.--Educational

10  institutions within this state and their property used by them

11  or by any other exempt entity or educational institution

12  exclusively for educational purposes shall be exempt from

13  taxation.  Sheltered workshops providing rehabilitation and

14  retraining of disabled individuals and exempted by a

15  certificate under s. (d) of the federal Fair Labor Standards

16  Act of 1938, as amended, are declared wholly educational in

17  purpose and shall be exempted from certification,

18  accreditation, and membership requirements set forth in s.

19  196.012.  Those portions of property of college fraternities

20  and sororities certified by the president of the college or

21  university to the appropriate property appraiser as being

22  essential to the educational process, shall be exempt from ad

23  valorem taxation. The use of property by public fairs and

24  expositions chartered by chapter 616 is presumed to be an

25  educational use of such property and shall be exempt from ad

26  valorem taxation to the extent of such use.  Property used

27  exclusively for educational purposes shall be deemed owned by

28  an educational institution if the entity owning 100 percent of

29  the educational institution is owned by the identical persons

30  who own the property. If legal title to property is held by a

31  governmental agency that leases the property to a lessee, the


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    CS for SB 290                                 Second Engrossed



  1  property shall be deemed to be owned by the governmental

  2  agency and used exclusively for educational purposes if the

  3  governmental agency continues to use such property exclusively

  4  for educational purposes pursuant to a sublease or other

  5  contractual agreement with that lessee. If the title to land

  6  is held by the trustee of an irrevocable inter vivos trust and

  7  if the trust grantor owns 100 percent of the entity that owns

  8  an educational institution that is using the land exclusively

  9  for educational purposes, the land is deemed to be property

10  owned by the educational institution for purposes of this

11  exemption. Property owned by an educational institution shall

12  be deemed to be used for an educational purpose if the

13  institution has taken affirmative steps to prepare the

14  property for educational use.  Affirmative steps means

15  environmental or land use permitting activities, creation of

16  architectural plans or schematic drawings, land clearing or

17  site preparation, construction or renovation activities, or

18  other similar activities that demonstrate commitment of the

19  property to an educational use.

20         Section 5.  This act shall take effect January 1, 2001.

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