House Bill 4015
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Florida House of Representatives - 2000 HB 4015
By the Committee on Rules & Calendar and Representative
Byrd
1 A bill to be entitled
2 An act relating to the Florida Statutes;
3 repealing various statutory provisions that
4 have become obsolete, have had their effect,
5 have served their purpose, or have been
6 impliedly repealed or superseded; repealing s.
7 28.15, F.S., relating to transfer of records
8 from the former superior courts to the circuit
9 courts; repealing ss. 55.08, 55.09, and 55.101,
10 F.S., relating to conditions under which
11 judgments and decrees entered prior to a
12 certain date or under certain former provisions
13 of law become liens; repealing s. 74.121, F.S.,
14 relating to the effective date and
15 applicability of ch. 65-369, Laws of Florida,
16 which related to eminent domain proceedings;
17 repealing s. 95.022, F.S., relating to the
18 effective date of and a saving clause for ch.
19 74-382, Laws of Florida, which related to
20 limitations of actions; repealing s.
21 117.05(3)(b), F.S., relating to the use of a
22 rubber stamp type notary public seal by
23 notaries reappointed on or after a certain
24 date; amending s. 193.155, F.S., relating to
25 homestead assessments, to clarify and remove
26 obsolete language; repealing s. 196.011(13),
27 F.S., relating to charitable organizations that
28 failed to timely file for exemption from ad
29 valorem taxation for the 1994 tax year;
30 repealing s. 198.331, F.S., relating to the
31 applicability of certain lien provisions to the
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Florida House of Representatives - 2000 HB 4015
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1 estates of decedents dying after a certain
2 date; providing an effective date.
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4 Be It Enacted by the Legislature of the State of Florida:
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6 Section 1. Section 28.15, Florida Statutes, is
7 repealed.
8 Section 2. Sections 55.08, 55.09, and 55.101, Florida
9 Statutes, are repealed.
10 Section 3. Section 74.121, Florida Statutes, is
11 repealed.
12 Section 4. Section 95.022, Florida Statutes, is
13 repealed.
14 Section 5. Paragraph (b) of subsection (3) of section
15 117.05, Florida Statutes, is repealed.
16 Section 6. Section 193.155, Florida Statutes, is
17 amended to read:
18 193.155 Homestead assessments.--Homestead property
19 shall be assessed at just value as of January 1, 1994.
20 Property receiving the homestead exemption after January 1,
21 1994, shall be assessed at just value as of January 1 of the
22 first year in which the property receives the exemption.
23 Thereafter, determination of the assessed value of the
24 property is subject to the following provisions:
25 (1) Beginning in 1995, or the year following the year
26 the property receives homestead exemption, whichever is later,
27 the property shall be reassessed annually on January 1. Any
28 change resulting from such reassessment shall not exceed the
29 lower of the following:
30 (a) Three percent of the assessed value of the
31 property for the prior year; or
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Florida House of Representatives - 2000 HB 4015
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1 (b) The percentage change in the Consumer Price Index
2 for All Urban Consumers, U.S. City Average, all items
3 1967=100, or successor reports for the preceding calendar year
4 as initially reported by the United States Department of
5 Labor, Bureau of Labor Statistics.
6 (2) If the assessed value of the property as
7 calculated under subsection (1) exceeds the just value, the
8 assessed value of the property shall be lowered to the just
9 value of the property.
10 (3) Except as provided in this subsection, property
11 assessed under this section shall be assessed at just value as
12 of January 1 of the year following a change of ownership.
13 Thereafter, the annual changes in the assessed value of the
14 property are subject to the limitations in subsections (1) and
15 (2). For the purpose of this section, a change in ownership
16 means any sale, foreclosure, or transfer of legal title or
17 beneficial title in equity to any person, except as provided
18 in this subsection. There is no change of ownership if:
19 (a) Subsequent to the change or transfer, the same
20 person is entitled to the homestead exemption as was
21 previously entitled and:
22 1. The transfer of title is to correct an error; or
23 2. The transfer is between legal and equitable title;
24 (b) The transfer is between husband and wife,
25 including a transfer to a surviving spouse or a transfer due
26 to a dissolution of marriage; or
27 (c) The transfer occurs by operation of law under s.
28 732.4015; or
29 (c)(d) Upon the death of the owner, the transfer is
30 between the owner and another who is a permanent resident and
31 is legally or naturally dependent upon the owner.
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1 (4)(a) Changes, additions, or improvements to
2 homestead property shall be assessed at just value as of the
3 first January 1 of the first year after the changes,
4 additions, or improvements are substantially completed.
5 (b) Changes, additions, or improvements do not include
6 replacement of a portion of real property damaged or destroyed
7 by misfortune or calamity when the just value of the damaged
8 or destroyed portion as replaced is not more than 125 percent
9 of the just value of the damaged or destroyed portion. The
10 value of any replaced real property, or portion thereof, which
11 is in excess of 125 percent of the just value of the damaged
12 or destroyed property shall be deemed to be a change,
13 addition, or improvement. Replaced real property with a just
14 value of less than 100 percent of the original property's just
15 value shall be assessed pursuant to subsection (5).
16 (c) Changes, additions, or improvements include
17 improvements made to common areas or other improvements made
18 to property other than to the homestead property by the owner
19 or by an owner association, which improvements directly
20 benefit the homestead property. Such changes, additions, or
21 improvements shall be assessed at just value, and the just
22 value shall be apportioned among the parcels benefiting from
23 the improvement.
24 (5) If When property is destroyed or removed and not
25 replaced, the assessed value of the parcel shall be reduced by
26 the assessed value attributable to the destroyed or removed
27 property as of January 1 of the year following the destruction
28 or removal.
29 (6) Only property that receives a homestead exemption
30 is subject to this section. No portion of property that is
31 assessed solely on the basis of character or use pursuant to
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1 s. 193.461 or s. 193.501, or assessed pursuant to s. 193.505,
2 is subject to this section. When property is assessed under s.
3 193.461, s. 193.501, or s. 193.505 and contains a residence
4 under the same ownership, the portion of the property
5 consisting of the residence and curtilage must be assessed
6 separately, pursuant to s. 193.011, for the assessment of the
7 portion of the property consisting of the residence and
8 curtilage to be subject to the limitation in this section.
9 (7) If a person received a homestead exemption limited
10 to that person's proportionate interest in real property, the
11 provisions of this section apply only to that interest.
12 (8) Erroneous assessments of homestead property
13 assessed under this section may be corrected in the following
14 manner:
15 (a) If errors are made in arriving at any annual
16 assessment under this section due to a material mistake of
17 fact concerning an essential characteristic of the property,
18 the assessment must be recalculated for every such year.
19 (b) If changes, additions, or improvements are not
20 assessed at just value as of the first January 1 after they
21 were substantially completed, the property appraiser shall
22 determine the just value for such changes, additions, or
23 improvements for the year they were substantially completed.
24 Assessments for subsequent years shall be corrected, applying
25 this section if applicable.
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27 If back taxes are due pursuant to s. 193.092, the corrections
28 made pursuant to this subsection shall be used to calculate
29 such back taxes.
30 (9) If the property appraiser determines that for any
31 year or years within the prior 10 years a person who was not
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1 entitled to the homestead property assessment limitation
2 granted under this section was granted the homestead property
3 assessment limitation, the property appraiser making such
4 determination shall record in the public records of the county
5 a notice of tax lien against any property owned by that person
6 in the county, and such property must be identified in the
7 notice of tax lien. Such property that is situated in this
8 state is subject to the unpaid taxes, plus a penalty of 50
9 percent of the unpaid taxes for each year and 15 percent
10 interest per annum. However, when a person entitled to
11 exemption pursuant to s. 196.031 inadvertently receives the
12 limitation pursuant to this section following a change of
13 ownership, the assessment of such property must be corrected
14 as provided in paragraph (8)(a), and the person need not pay
15 the unpaid taxes, penalties, or interest.
16 Section 7. Subsection (13) of section 196.011, Florida
17 Statutes, is repealed.
18 Section 8. Section 198.331, Florida Statutes, is
19 repealed.
20 Section 9. This act shall take effect upon becoming a
21 law.
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2 HOUSE SUMMARY
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Repeals various statutory provisions that have become
4 obsolete, have had their effect, have served their
purpose, or have been impliedly repealed or superseded.
5 Repeals provisions relating to the transfer of records
from the former superior courts to the circuit courts;
6 conditions under which judgments and decrees entered
prior to June 5, 1939, or under former s. 28.21(11) or
7 former s. 28.221, F.S., become liens; the effective date
and applicability of ch. 65-369, Laws of Florida, which
8 related to eminent domain proceedings; the effective date
of and a saving clause for ch. 74-382, Laws of Florida,
9 which related to limitations of actions; the use of a
rubber stamp type notary public seal by notaries
10 reappointed on or after January 1, 1992; charitable
organizations that failed to timely file for exemption
11 from ad valorem taxation for the 1994 tax year; and the
applicability of ss. 198.22 and 198.33, F.S., as amended
12 by ch. 57-108, Laws of Florida, to the estates of
decedents dying on or after October 1, 1933. Clarifies
13 and removes obsolete language in provisions relating to
homestead assessment procedures.
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