House Bill hb1155c1

    Florida House of Representatives - 2002             CS/HB 1155

        By the Council for Smarter Government and 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; providing that

10         submission of documentation is not required

11         under specified conditions; authorizing random

12         audits of such statements; providing

13         requirements with respect to release of tax

14         information to the property appraiser;

15         providing procedures and requirements for

16         property appraisers to serve notice of intent

17         to record a tax lien on certain property under

18         certain circumstances; providing for penalties

19         and interest; providing an exception; providing

20         an effective date.

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

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

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

26  section, to read:

27         196.075  Additional homestead exemption for persons 65

28  and older.--

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

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

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

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    Florida House of Representatives - 2002             CS/HB 1155

    405-162-02






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

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

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

  4  for inspection by the property appraiser June 1. Submission of

  5  supporting documentation is not required for the renewal of an

  6  exemption under this section unless the property appraiser

  7  requests such documentation.  The taxpayer's sworn statement

  8  shall attest to the accuracy of the documents and grant

  9  permission to allow review of the documents if requested by

10  the property appraiser. Once the documents have been inspected

11  by the property appraiser, they shall be returned to the

12  taxpayer or otherwise destroyed. The property appraiser is

13  authorized to generate random audits of the taxpayers' sworn

14  statements to ensure the accuracy of the household income

15  reported. If so selected for audit, a taxpayer shall execute

16  Internal Revenue Service Form 8821 or 4506, which authorizes

17  the Internal Revenue Service to release tax information to the

18  property appraiser's office. All reviews conducted in

19  accordance with this section shall be completed on or before

20  June 1 such copies. The property appraiser may not grant or

21  renew the exemption if without the required documentation

22  requested is not provided.

23         (9)  Upon a determination by the property appraiser

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

25  a person who was not entitled to the additional homestead

26  exemption under this section claimed and was granted such

27  exemption, the property appraiser shall serve upon such person

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

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

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

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

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    Florida House of Representatives - 2002             CS/HB 1155

    405-162-02






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

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

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

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

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

  6  omission by the property appraiser, the person improperly

  7  receiving the exemption shall not be assessed any penalty and

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

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

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

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

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

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