Senate Bill sb1360

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    Florida Senate - 2002                                  SB 1360

    By Senator Pruitt





    27-772A-02

  1                      A bill to be entitled

  2         An act relating to property tax administration;

  3         amending s. 194.011, F.S.; authorizing the

  4         Department of Revenue to prescribe the form of

  5         a petition to the value adjustment board;

  6         providing a timeline for the exchange of

  7         information and uniform procedures for value

  8         adjustment board hearings; amending s. 194.035,

  9         F.S.; requiring value adjustment boards to use

10         special masters who have specified

11         qualifications; amending s. 195.062, F.S.;

12         authorizing the Department of Revenue to update

13         the guidelines for tangible personal property

14         assessment upon the approval of the executive

15         director; amending s. 197.182, F.S.;

16         establishing procedures and timelines for

17         approval or denial of property tax refund

18         claims; amending s. 200.069, F.S.; providing

19         that the Department of Revenue may adjust the

20         placement of required information on

21         Truth-In-Millage forms; providing an effective

22         date.

23

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

25

26         Section 1.  Subsection (3) of section 194.011, Florida

27  Statutes, is amended, and subsections (4) and (5) are added to

28  that section, to read:

29         194.011  Assessment notice; objections to

30  assessments.--

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  1         (3)  A petition to the value adjustment board must be

  2  in substantially the form prescribed by the department.

  3  Notwithstanding s. 195.022, a county officer may not refuse to

  4  accept a form other than that provided by the department for

  5  this purpose if the taxpayer chooses to use it. A petition to

  6  the value adjustment board shall describe the property by

  7  parcel number and shall be filed as follows:

  8         (a)  The property appraiser shall have available and

  9  shall distribute forms prescribed by the Department of Revenue

10  on which the petition shall be made.  Such petition shall be

11  sworn to by the petitioner.

12         (b)  The completed petition shall be filed with the

13  clerk of the value adjustment board of the county, who shall

14  acknowledge receipt thereof and promptly furnish a copy

15  thereof to the property appraiser.

16         (c)  The petition shall state the approximate time

17  anticipated by the taxpayer to present and argue his or her

18  petition before the board.

19         (d)  The petition may be filed, as to valuation issues,

20  at any time during the taxable year on or before the 25th day

21  following the mailing of notice by the property appraiser as

22  provided in subsection (1).  With respect to an issue

23  involving the denial of an exemption, an agricultural or

24  high-water recharge classification application, an application

25  for classification as historic property used for commercial or

26  certain nonprofit purposes, or a deferral, the petition must

27  be filed at any time during the taxable year on or before the

28  30th day following the mailing of the notice by the property

29  appraiser under s. 193.461, s. 193.503, s. 193.625, or s.

30  196.193 or notice by the tax collector under s. 197.253.

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  1         (e)  A condominium association, cooperative

  2  association, or any homeowners' association as defined in s.

  3  723.075, with approval of its board of administration or

  4  directors, may file with the value adjustment board a single

  5  joint petition on behalf of any association members who own

  6  parcels of property which the property appraiser determines

  7  are substantially similar with respect to location, proximity

  8  to amenities, number of rooms, living area, and condition.

  9  The condominium association, cooperative association, or

10  homeowners' association as defined in s. 723.075 shall provide

11  the unit owners with notice of its intent to petition the

12  value adjustment board and shall provide at least 20 days for

13  a unit owner to elect, in writing, that his or her unit not be

14  included in the petition.

15         (f)  An owner of contiguous, undeveloped parcels may

16  file with the value adjustment board a single joint petition

17  if the property appraiser determines such parcels are

18  substantially similar in nature.

19         (g)  The individual, agent, or legal entity that signs

20  the petition becomes an agent of the taxpayer for the purpose

21  of serving process to obtain personal jurisdiction over the

22  taxpayer for the entire value adjustment board proceedings,

23  including any appeals of a board decision by the property

24  appraiser pursuant to s. 194.036.

25         (4)(a)  Within 10 days after a petitioner files a

26  petition or 5 days after the notice provided for in subsection

27  (2) is mailed, whichever is earlier, the petitioner shall

28  provide to the property appraiser a list of evidence to be

29  presented at the hearing, together with copies of all

30  documentation to be considered by the value adjustment board

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  1  and a summary of evidence to be presented by witnesses, and

  2  shall mail a copy of same to the value adjustment board.

  3         (b)  No later than 5 days after the petitioner provides

  4  the information required under paragraph (a), the property

  5  appraiser shall provide to the petitioner a list of evidence

  6  to be presented at the hearing, together with copies of all

  7  documentation to be considered by the value adjustment board

  8  and a summary of evidence to be presented by witnesses, and

  9  shall mail a copy of same to the value adjustment board. The

10  evidence list must contain the property record card

11  identifying information provided by the clerk.

12         (5)  The department shall by rule prescribe uniform

13  procedures for hearings before the value adjustment board

14  which include requiring:

15         (a)  That the clerk may not accept any petition that is

16  not fully completed by the petitioner;

17         (b)  Procedures for the exchange of information and

18  evidence by the property appraiser and the petitioner

19  consistent with s. 194.032;

20         (c)  That the value adjustment board hold an

21  organizational meeting for the purpose of making these

22  procedures available to petitioners.

23         Section 2.  Subsection (1) of section 194.035, Florida

24  Statutes, is amended to read:

25         194.035  Special masters; property evaluators.--

26         (1)  The board shall is authorized to appoint special

27  masters for the purpose of taking testimony and making

28  recommendations to the board, which recommendations the board

29  may act upon without further hearing.  Such special masters

30  may not be elected or appointed officials or employees of the

31  county but shall be selected from a list of those qualified

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  1  individuals who are willing to serve as special masters.  The

  2  clerk of the board shall annually notify such individuals or

  3  their professional associations to make known to them that

  4  opportunities to serve as special masters exist.  A special

  5  master shall be either a member of The Florida Bar and

  6  knowledgeable in the area of ad valorem taxation as to issues

  7  of exemptions and classification or a state-certified

  8  designated member of a professionally recognized real estate

  9  appraiser who has appraisers' organization and have not less

10  than 5 years' experience in property valuation as to issues of

11  value.  A special master need not be a resident of the county

12  in which he or she serves.  No special master shall be

13  permitted to represent a person before the board in any tax

14  year during which he or she has served that board as a special

15  master.  The board shall appoint such masters from the list so

16  compiled prior to convening of the board.  The expense of

17  hearings before special masters and any compensation of

18  special masters shall be borne three-fifths by the board of

19  county commissioners and two-fifths by the school board.

20         Section 3.  Subsection (1) of section 195.062, Florida

21  Statutes, is amended to read:

22         195.062  Manual of instructions.--

23         (1)  The department shall prepare and maintain a

24  current manual of instructions for property appraisers and

25  other officials connected with the administration of property

26  taxes. This manual shall contain all:

27         (a)  Rules and regulations.

28         (b)  Standard measures of value.

29         (c)  Forms and instructions relating to the use of

30  forms and maps.

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  1  Consistent with s. 195.032, the standard measures of value

  2  shall be adopted in general conformity with the procedures set

  3  forth in s. 120.54, but shall not have the force or effect of

  4  such rules and shall be used only to assist tax officers in

  5  the assessment of property as provided by s. 195.002.

  6  Guidelines may be updated annually to incorporate new market

  7  data, which may be in tabular form. Such new data may be

  8  incorporated into the guidelines on the approval of the

  9  executive director, and the procedures set forth in s. 120.54

10  do not apply.

11         Section 4.  Paragraphs (e) through (l) are added to

12  subsection (1) of section 197.182, Florida Statutes, to read:

13         197.182  Department of Revenue to pass upon and order

14  refunds.--

15         (1)

16         (e)  If funds are available from current receipts and,

17  subject to subsection (3), if a refund is approved, the

18  taxpayer is entitled to receive a refund within 100 days after

19  a claim for refund is made, unless the tax collector, property

20  appraiser, or department states good cause for remitting the

21  refund after that date.

22         (f)  If the taxpayer contacts the property appraiser

23  first, the property appraiser shall refer the taxpayer to the

24  tax collector.

25         (g)  The tax collector shall, within 30 days, advise

26  the property appraiser of the taxpayer's application for a

27  refund and forward the application to the property appraiser.

28         (h)  The property appraiser has 30 days after receipt

29  of the form from the tax collector to correct the roll. After

30  that time, the request is considered to be denied.

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  1         (i)  The tax collector shall forward the claim for

  2  refund to the department upon receipt of the correction from

  3  the property appraiser or 30 days after the claim for refund,

  4  whichever occurs first. However, this provision does not apply

  5  to corrections resulting in refunds of less than $400, which

  6  the tax collector shall make directly, without order from the

  7  department, and from undistributed funds, and may make without

  8  approval of the various taxing authorities.

  9         (j)  The department shall approve or deny all refunds

10  within 30 days after receiving from the tax collector the

11  claim for refund, unless good cause is stated for delaying the

12  approval or denial beyond that date.

13         (k)  Subject to and after meeting the requirements of

14  s. 194.171 and this section, an action to contest a denial of

15  refund may not be brought later than 60 days after the date

16  the tax collector issues the denial to the taxpayer, which

17  notice must be sent by certified mail, or 4 years after

18  January 1 of the year for which the taxes were paid, whichever

19  is later.

20         (l)  In computing any time period under this section,

21  when the last day of the period is a Saturday, Sunday, or

22  legal holiday, the period is to be extended to the next

23  working day.

24         Section 5.  Section 200.069, Florida Statutes, is

25  amended to read:

26         200.069  Notice of proposed property taxes and non-ad

27  valorem assessments.--Pursuant to s. 200.065(2)(b), the

28  property appraiser, in the name of the taxing authorities and

29  local governing boards levying non-ad valorem assessments

30  within his or her jurisdiction and at the expense of the

31  county, shall prepare and deliver by first-class mail to each

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  1  taxpayer to be listed on the current year's assessment roll a

  2  notice of proposed property taxes, which notice shall contain

  3  the elements and use the format provided in be in

  4  substantially the following form. Notwithstanding the

  5  provisions of s. 195.022, no county officer shall use a form

  6  other than that provided herein by the department for this

  7  purpose, except as provided in s. 200.065(13). The Department

  8  of Revenue may adjust the spacing and placement on the form of

  9  the elements listed in this section as it considers necessary

10  based on changes in conditions necessitated by various taxing

11  authorities. If the elements are in the order listed, the

12  placement of the listed columns may be varied at the

13  discretion and expense of the property appraiser, and the

14  property appraiser may use printing technology and devices to

15  complete the form, the spacing, and the placement of the

16  information in the columns. A county officer may use a form

17  other than that provided by the department for purposes of

18  this part, but only if his or her office pays the related

19  expenses and he or she obtains prior written permission from

20  the executive director of the department; however, a county

21  officer may not use a form the substantive content of which is

22  at variance with the form prescribed by the department. The

23  county officer may continue to use such an approved form until

24  the law that specifies the form is amended or repealed or

25  until the officer receives written disapproval from the

26  executive director.

27         (1)  The notice shall read:

28

29                NOTICE OF PROPOSED PROPERTY TAXES

30                  DO NOT PAY--THIS IS NOT A BILL

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  1         The taxing authorities which levy property taxes

  2  against your property will soon hold PUBLIC HEARINGS to adopt

  3  budgets and tax rates for the next year.

  4         The purpose of these PUBLIC HEARINGS is to receive

  5  opinions from the general public and to answer questions on

  6  the proposed tax change and budget PRIOR TO TAKING FINAL

  7  ACTION.

  8         Each taxing authority may AMEND OR ALTER its proposals

  9  at the hearing.

10

11         (2)  The notice shall further contain information

12  applicable to the specific parcel in question.  The

13  information shall be in columnar form. There shall be five

14  column headings which shall read:  "Taxing Authority," "Your

15  Property Taxes Last Year," "Your Taxes This Year IF PROPOSED

16  Budget Change is Made," "A Public Hearing on the Proposed

17  Taxes and Budget Will be Held:", and "Your Taxes This Year IF

18  NO Budget Change is Made."

19         (3)  There shall be under each column heading an entry

20  for the county; the school district levy required pursuant to

21  s. 236.02(6); other operating school levies; the municipality

22  or municipal service taxing unit or units in which the parcel

23  lies, if any; the water management district levying pursuant

24  to s. 373.503; the independent special districts in which the

25  parcel lies, if any; and for all voted levies for debt service

26  applicable to the parcel, if any.

27         (4)  For each entry listed in subsection (3), there

28  shall appear on the notice the following:

29         (a)  In the first column, a brief, commonly used name

30  for the taxing authority or its governing body. The entry in

31  the first column for the levy required pursuant to s.

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  1  236.02(6) shall be "By State Law." The entry for other

  2  operating school district levies shall be "By Local Board."

  3  Both school levy entries shall be indented and preceded by the

  4  notation "Public Schools:". For each voted levy for debt

  5  service, the entry shall be "Voter Approved Debt Payments."

  6         (b)  In the second column, the gross amount of ad

  7  valorem taxes levied against the parcel in the previous year.

  8  If the parcel did not exist in the previous year, the second

  9  column shall be blank.

10         (c)  In the third column, the gross amount of ad

11  valorem taxes proposed to be levied in the current year, which

12  amount shall be based on the proposed millage rates provided

13  to the property appraiser pursuant to s. 200.065(2)(b) or, in

14  the case of voted levies for debt service, the millage rate

15  previously authorized by referendum, and the taxable value of

16  the parcel as shown on the current year's assessment roll.

17         (d)  In the fourth column, the date, the time, and a

18  brief description of the location of the public hearing

19  required pursuant to s. 200.065(2)(c).

20         (e)  In the fifth column, the gross amount of ad

21  valorem taxes which would apply to the parcel in the current

22  year if each taxing authority were to levy the rolled-back

23  rate computed pursuant to s. 200.065(1) or, in the case of

24  voted levies for debt service, the amount previously

25  authorized by referendum.

26         (f)  For special assessments collected utilizing the ad

27  valorem method pursuant to s. 197.363, the previous year's

28  assessment amount shall be added to the ad valorem taxes shown

29  in the second and fifth columns, and the amount proposed to be

30  imposed for the current year shall be added to the ad valorem

31  taxes shown in the third column.

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  1         (5)  The amounts shown on each line preceding each

  2  entry for voted levies for debt service shall include the sum

  3  of all ad valorem levies of the applicable unit of local

  4  government for operating purposes, including those of

  5  dependent special districts (except for municipal service

  6  taxing units, which shall be listed on the line for

  7  municipalities), and all nonvoted or nondebt service special

  8  assessments imposed by the applicable unit of local government

  9  to be collected utilizing the ad valorem method.

10         (6)  Following the entries for each taxing authority, a

11  final entry shall show:  in the first column, the words "Total

12  Property Taxes:" and in the second, third, and fifth columns,

13  the sum of the entries for each of the individual taxing

14  authorities.  The second, third, and fifth columns shall,

15  immediately below said entries, be labeled Column 1, Column 2,

16  and Column 3, respectively.  Below these labels shall appear,

17  in boldfaced type, the statement:  SEE REVERSE SIDE FOR

18  EXPLANATION.

19         (7)  The notice shall further show a brief legal

20  description of the property and the name and mailing address

21  of the owner of record.

22         (8)  The notice shall further read:

23

24                 Market       Assessed       Exemp-       Taxable

25                 Value         Value         tions         Value

26  Your Property

27  Value Last

28  Year         $.........    $.........    $.........    $.........

29  Your Property

30  Value This

31  Year         $.........    $.........    $.........    $.........

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  1

  2         If you feel that the market value of your property is

  3  inaccurate or does not reflect fair market value, contact your

  4  county property appraiser at ...(phone number)... or

  5  ...(location)....

  6         If the property appraiser's office is unable to resolve

  7  the matter as to market value, you may file a petition for

  8  adjustment with the Value Adjustment Board. Petition forms are

  9  available from the county property appraiser and must be filed

10  ON OR BEFORE ...(date)....

11

12         (9)  The reverse side of the form shall read:

13

14                           EXPLANATION

15

16  *COLUMN 1--"YOUR PROPERTY TAXES LAST YEAR"

17  This column shows the taxes that applied last year to your

18  property. These amounts were based on budgets adopted last

19  year and your property's previous taxable value.

20  *COLUMN 2--"YOUR TAXES IF PROPOSED BUDGET CHANGE IS MADE"

21  This column shows what your taxes will be this year under the

22  BUDGET ACTUALLY PROPOSED by each local taxing authority. The

23  proposal is NOT final and may be amended at the public

24  hearings shown on the front side of this notice.

25  *COLUMN 3--"YOUR TAXES IF NO BUDGET CHANGE IS MADE"

26  This column shows what your taxes will be this year IF EACH

27  TAXING AUTHORITY DOES NOT INCREASE ITS PROPERTY TAX LEVY.

28  These amounts are based on last year's budgets and your

29  current assessment. The difference between columns 2 and 3 is

30  the tax change proposed by each local taxing authority and is

31  NOT the result of higher assessments.

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  1         ASSESSED VALUE means:

  2         For homestead property: value as limited by the State

  3  Constitution;

  4         For agricultural and similarly assessed property:

  5  classified use value;

  6         For all other property: market value.

  7

  8  *Note: Amounts shown on this form do NOT reflect early payment

  9  discounts you may have received or may be eligible to receive.

10  (Discounts are a maximum of 4 percent of the amounts shown on

11  this form.)

12

13         (10)  The front side of the form required pursuant to

14  this section shall approximate in all essential respects the

15  facsimile set forth in this subsection as it appears in s. 26,

16  chapter 80-274, Laws of Florida, except for amendments

17  subsequent to 1980.

18         (10)(11)  The bottom portion of the notice shall

19  further read in bold, conspicuous print:

20

21         "Your final tax bill may contain non-ad valorem

22         assessments which may not be reflected on this

23         notice such as assessments for roads, fire,

24         garbage, lighting, drainage, water, sewer, or

25         other governmental services and facilities

26         which may be levied by your county, city, or

27         any special district."

28

29         (11)(12)(a)  If requested by the local governing board

30  levying non-ad valorem assessments and agreed to by the

31  property appraiser, the notice specified in this section may

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  1  contain a notice of proposed or adopted non-ad valorem

  2  assessments.  If so agreed, the notice shall be titled:

  3

  4                NOTICE OF PROPOSED PROPERTY TAXES

  5                     AND PROPOSED OR ADOPTED

  6                    NON-AD VALOREM ASSESSMENTS

  7                  DO NOT PAY--THIS IS NOT A BILL

  8

  9  There must be a clear partition between the notice of proposed

10  property taxes and the notice of proposed or adopted non-ad

11  valorem assessments.  The partition must be a bold, horizontal

12  line approximately  1/8 -inch thick.  By rule, the department

13  shall provide a format for the form of the notice of proposed

14  or adopted non-ad valorem assessments which meets the

15  following minimum requirements:

16         1.  There must be subheading for columns listing the

17  levying local governing board, with corresponding assessment

18  rates expressed in dollars and cents per unit of assessment,

19  and the associated assessment amount.

20         2.  The purpose of each assessment must also be listed

21  in the column listing the levying local governing board if the

22  purpose is not clearly indicated by the name of the board.

23         3.  Each non-ad valorem assessment for each levying

24  local governing board must be listed separately.

25         4.  If a county has too many municipal service benefit

26  units or assessments to be listed separately, it shall combine

27  them by function.

28         5.  A brief statement outlining the responsibility of

29  the tax collector and each levying local governing board as to

30  any non-ad valorem assessment must be provided on the form,

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  1  accompanied by directions as to which office to contact for

  2  particular questions or problems.

  3         (b)  If the notice includes all adopted non-ad valorem

  4  assessments, the provisions contained in subsection (10) (11)

  5  shall not be placed on the notice.

  6         Section 6.  This act shall take effect January 1, 2003.

  7

  8            *****************************************

  9                          SENATE SUMMARY

10    Authorizes the Department of Revenue to prescribe the
      form of a petition to the value adjustment board.
11    Provides a timeline for the exchange of information and
      uniform procedures for value adjustment board hearings.
12    Requires value adjustment boards to use special masters
      who have specified qualifications. Authorizes the
13    department to update the guidelines for tangible personal
      property assessment upon the approval of the executive
14    director. Establishes procedures and timelines for
      approval or denial of property tax refund claims.
15    Provides that the department may adjust the placement of
      required information on Truth-In-Millage forms.
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