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





                                                  SENATE AMENDMENT

    Bill No. HB 509, 1st Eng.

    Amendment No.    

                            CHAMBER ACTION
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11  Senator Carlton moved the following amendment:

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13         Senate Amendment (with title amendment) 

14         On page 9, between lines 13 and 14,

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16  insert:

17         Section 6.  Section 192.0105, Florida Statutes, is

18  created to read:

19         192.0105  Taxpayer rights.--There is created a Florida

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

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

22  taxpayers of this state are adequately safeguarded and

23  protected during tax levy, assessment, collection, and

24  enforcement processes administered under the revenue laws of

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

26  document, brief but comprehensive statements that summarize

27  the rights and obligations of the property appraisers, tax

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

29  Department of Revenue, and taxpayers. The rights afforded

30  taxpayers to assure that their privacy and property are

31  safeguarded and protected during tax levy, assessment, and

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                                                  SENATE AMENDMENT

    Bill No. HB 509, 1st Eng.

    Amendment No.    





 1  collection are available only insofar as they are implemented

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

 3  Department of Revenue. The rights so guaranteed to state

 4  taxpayers in the Florida Statutes and the departmental rules

 5  include:

 6         (1)  THE RIGHT TO KNOW.--

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

 8  taxes and proposed or adopted non-ad valorem assessments (see

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

10  200.069). The notice must also inform the taxpayer that the

11  final tax bill may contain additional non-ad valorem

12  assessments (see s. 200.069(12)).

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

14  each taxing authority's tentative budget and proposed millage

15  rate and advertisement of a public hearing to finalize the

16  budget and adopt a millage rate (see s. 200.065(2)(c) and

17  (d)).

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

19  which the tentatively adopted millage rate results in taxes

20  that exceed the previous year's taxes (see s. 200.065(2)(d)

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

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

23  proposed millage rate under the tentative budget change,

24  compared to the previous year's taxes, and also compared to

25  the taxes that would be levied if no budget change is made

26  (see ss. 200.065(2)(b) and 200.069(2), (3), (4), and (9)).

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

28  exceed the tentatively adopted millage rate. If the tentative

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

30  notice comparing his or her taxes under the tentatively

31  adopted millage rate to the taxes under the previously

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                                                  SENATE AMENDMENT

    Bill No. HB 509, 1st Eng.

    Amendment No.    





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

 2  adopt millage (see s. 200.065(2)(d)).

 3         (e)  The right to be sent notice by first-class mail of

 4  a non-ad valorem assessment hearing at least 20 days before

 5  the hearing with pertinent information, including the total

 6  amount to be levied against each parcel. All affected property

 7  owners have the right to appear at the hearing and to file

 8  written objections with the local governing board (see s.

 9  197.3632(4)(b) and (c) and (10)(b)2.b.).

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

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

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

13  notice of denial of the exemption (see ss. 196.011(6),

14  196.131(1), 196.151, and 196.193(1)(c) and (5)).

15         (g)  The right, on property determined not to have been

16  entitled to homestead exemption in a prior year, to notice of

17  intent from the property appraiser to record notice of tax

18  lien and the right to pay tax, penalty, and interest before a

19  tax lien is recorded for any prior year (see s.

20  196.161(1)(b)).

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

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

23  notice of late taxes and assessments and consequences of

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

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

26  time; notice when interest begins to accrue on delinquent

27  provisional taxes; notice of the right to prepay estimated

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

29  tax liability for use in making installment payments; and

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

31  on homestead property (see ss. 197.322(3), 197.3635, 197.343,

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                                                  SENATE AMENDMENT

    Bill No. HB 509, 1st Eng.

    Amendment No.    





 1  197.363(2)(c), 197.222(3) and (5), 197.2301(3),

 2  197.3632(8)(a), 193.1145(10)(a), and 197.254(1)).

 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 due, 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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                                                  SENATE AMENDMENT

    Bill No. HB 509, 1st Eng.

    Amendment No.    





 1  194.011(3), 196.011(6) and (9)(a), 196.151, 196.193(1)(c) and

 2  (5), 193.461(2), 193.503(7), 193.625(2), 197.253(2),

 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(3)(a) and 196.011(1), (7), (8), 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 s. 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)(a) and (c) and

21  (4), 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 a public hearing on non-ad valorem

30  assessments or municipal special assessments to provide

31  written objections and to provide testimony to the local

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                                                  SENATE AMENDMENT

    Bill No. HB 509, 1st Eng.

    Amendment No.    





 1  governing board (see ss. 197.3632(4)(c) and 170.08).

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

 3  contest a tax assessment or appeal value adjustment board

 4  decisions to disapprove exemption or deny tax deferral (see

 5  ss. 194.036(1)(c) and (2), 194.171, 196.151, and 197.253(2)).

 6         (3)  THE RIGHT TO REDRESS.--

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

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

 9  collector, the right to pay installment payments with

10  discounts, and the right to pay delinquent personal property

11  taxes under an installment payment program when implemented by

12  the county tax collector (see ss. 197.162, 197.3632(8) and

13  (10)(b)3., 197.222(1), and 197.4155).

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

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

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

17  collection of taxes until the final disposition of the action

18  (see s. 194.171(3)).

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

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

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

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

23  greater than the amount the taxpayer has in good faith

24  admitted and paid (see ss. 193.072(4) and 194.192(2)).

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

26  has been made under specified circumstances (see ss.

27  193.1145(8)(e) and 197.182(1)).

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

29  personal property tax return upon making proper and timely

30  request (see s. 193.063).

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

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                                                  SENATE AMENDMENT

    Bill No. HB 509, 1st Eng.

    Amendment No.    





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

 2  right to have tax certificates canceled if sold where taxes

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

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

 5  certificateholder for 2 years (see ss. 197.432(14) and (15),

 6  197.442(1), 197.443, and 197.472(1) and (7)).

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

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

 9  judicial or administrative action brought or maintained

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

11  recover all costs of the administrative or judicial action,

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

13  and the taxpayer to settle such claims through negotiations

14  (see ss. 57.105 and 57.111).

15         (4)  THE RIGHT TO CONFIDENTIALITY.--

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

17  including federal tax information, ad valorem tax returns,

18  social security numbers, all financial records produced by the

19  taxpayer, Form DR-219 returns for documentary stamp tax

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

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

22  earnings statements (W-2 forms), and other documents (see ss.

23  192.105, 193.074, 193.114(6), 195.027(3) and (6), and

24  196.101(4)(c)).

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

26  records by a property appraiser, the Department of Revenue,

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

28  determined that such records are necessary to determine either

29  the classification or the value of taxable nonhomestead

30  property (see s. 195.027(3)).

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                                                  SENATE AMENDMENT

    Bill No. HB 509, 1st Eng.

    Amendment No.    





 1  (Redesignate subsequent sections.)

 2

 3

 4  ================ T I T L E   A M E N D M E N T ===============

 5  And the title is amended as follows:

 6         On page 1, line 21, after the second semicolon,

 7

 8  insert:

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

10         Florida Taxpayer's Bill of Rights for property

11         taxes and assessments, which compiles taxpayer

12         rights as found in the Florida Statutes and

13         rules of the Department of Revenue, including

14         the right to know, the right to due process,

15         the right to redress, and the right to

16         confidentiality;

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