House Bill hb1155

    Florida House of Representatives - 2002                HB 1155

        By Representative Needelman






  1                      A bill to be entitled

  2         An act relating to the additional homestead

  3         exemption for persons 65 and older; amending s.

  4         196.075, F.S., which allows counties and

  5         municipalities to grant such exemption;

  6         providing requirements with respect to the

  7         taxpayer's statement of household income and

  8         supporting documents; revising the submission

  9         date for such documents; authorizing random

10         audits of such statements; providing

11         requirements with respect to release of tax

12         information to the property appraiser;

13         providing procedures and requirements for

14         property appraisers to serve notice of intent

15         to record a tax lien on certain property under

16         certain circumstances; providing for penalties

17         and interest; providing an exception; providing

18         an effective date.

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

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22         Section 1.  Subsection (5) of section 196.075, Florida

23  Statutes, is amended, and subsection (9) is added to said

24  section, to read:

25         196.075  Additional homestead exemption for persons 65

26  and older.--

27         (5)  The department must require by rule that the

28  filing of the statement be supported by copies of any federal

29  income tax returns for the prior year, any wage and earnings

30  statements (W-2 forms), any request for an extension of time

31  to file returns, and any other documents it finds necessary,

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    Florida House of Representatives - 2002                HB 1155

    785-108B-02






  1  for each member of the household, to be submitted by April 15

  2  for inspection by the property appraiser June 1. The

  3  taxpayer's sworn statement shall attest to the accuracy of the

  4  documents and grant permission to allow review of the

  5  documents if requested by the property appraiser. Once the

  6  documents have been inspected by the property appraiser, they

  7  shall be returned to the taxpayer or otherwise destroyed. The

  8  property appraiser is authorized to generate random audits of

  9  the taxpayers' sworn statements to ensure the accuracy of the

10  household income reported. If so selected for audit, a

11  taxpayer shall execute Internal Revenue Service Form 8821 or

12  4506, which authorizes the Internal Revenue Service to release

13  tax information to the property appraiser's office. All

14  reviews conducted in accordance with this section shall be

15  completed on or before June 1 such copies. The property

16  appraiser may not grant or renew the exemption if without the

17  required documentation requested is not provided.

18         (9)  Upon a determination by the property appraiser

19  that, for any year within the immediately preceding 10 years,

20  a person who was not entitled to the additional homestead

21  exemption under this section claimed and was granted such

22  exemption, the property appraiser shall serve upon such person

23  a notice of intent to record in the public records of the

24  county a notice of tax lien against any property owned by such

25  person in the county. Such property shall be identified in the

26  notice of tax lien and shall be subject to all the taxes which

27  would have otherwise been due on such property but for the

28  operation of this section, plus a penalty of 50 percent of

29  such unpaid taxes for each year and 15 percent interest per

30  annum on such unpaid taxes. However, if such exemption is or

31  was improperly granted as a result of a clerical mistake or

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    Florida House of Representatives - 2002                HB 1155

    785-108B-02






  1  omission by the property appraiser, the person improperly

  2  receiving the exemption shall not be assessed any penalty and

  3  interest. Before any such lien may be filed, the person

  4  notified under this subsection shall be given 30 days to pay

  5  the taxes, penalties, and interest. Such liens shall be

  6  subject to the procedures and provisions of s. 196.161(3).

  7         Section 2.  This act shall take effect January 1, 2003.

  8

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10                          HOUSE SUMMARY

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      Provides requirements with respect to the taxpayer's
12    statement of household income and supporting documents
      required in connection with the additional homestead
13    exemption for persons 65 and older which counties and
      municipalities may grant. Revises the submission date for
14    such documents. Authorizes random audits of such
      statements and provides requirements with respect to
15    release of tax information to the property appraiser.
      Provides procedures and requirements for property
16    appraisers to serve notice of intent to record a tax lien
      on property the owner of which claimed and was granted
17    the exemption without entitlement. Provides for penalties
      and interest.
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