Senate Bill sb1360c1

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    Florida Senate - 2002                           CS for SB 1360

    By the Committee on Comprehensive Planning, Local and Military
    Affairs; and Senator Pruitt




    316-1912-02

  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. 194.032,

  9         F.S.; revising the deadline for a notice of

10         appearance; amending s. 194.035, F.S.;

11         requiring value adjustment boards to use

12         special masters who have specified

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

14         authorizing the Department of Revenue to update

15         the guidelines for tangible personal property

16         assessment upon the approval of the executive

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

18         establishing procedures and timelines for

19         approval or denial of property tax refund

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

21         that the Department of Revenue may adjust the

22         placement of required information on

23         Truth-In-Millage forms; providing an effective

24         date.

25

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

27

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

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

30  that section, to read:

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  1         194.011  Assessment notice; objections to

  2  assessments.--

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

  4  in substantially the form prescribed by the department.

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

  6  accept a form provided by the department for this purpose if

  7  the taxpayer chooses to use it. A petition to the value

  8  adjustment board shall describe the property by parcel number

  9  and shall be filed as follows:

10         (a)  The property appraiser shall have available and

11  shall distribute forms prescribed by the Department of Revenue

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

13  sworn to by the petitioner.

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

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

16  acknowledge receipt thereof and promptly furnish a copy

17  thereof to the property appraiser.

18         (c)  The petition shall state the approximate time

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

20  petition before the board.

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

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

23  following the mailing of notice by the property appraiser as

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

25  involving the denial of an exemption, an agricultural or

26  high-water recharge classification application, an application

27  for classification as historic property used for commercial or

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

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

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

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

  2  196.193 or notice by the tax collector under s. 197.253.

  3         (e)  A condominium association, cooperative

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

  5  723.075, with approval of its board of administration or

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

  7  joint petition on behalf of any association members who own

  8  parcels of property which the property appraiser determines

  9  are substantially similar with respect to location, proximity

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

11  The condominium association, cooperative association, or

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

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

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

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

16  included in the petition.

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

18  file with the value adjustment board a single joint petition

19  if the property appraiser determines such parcels are

20  substantially similar in nature.

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

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

23  of serving process to obtain personal jurisdiction over the

24  taxpayer for the entire value adjustment board proceedings,

25  including any appeals of a board decision by the property

26  appraiser pursuant to s. 194.036.

27         (4)(a)  At least 10 days before the hearing, the

28  petitioner shall provide to the property appraiser a list of

29  evidence to be presented at the hearing, together with copies

30  of all documentation to be considered by the value adjustment

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

  2  and 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 if

11  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 (2) of section 194.032, Florida

24  Statutes, is amended to read:

25         194.032  Hearing purposes; timetable.--

26         (2)  The clerk of the governing body of the county

27  shall prepare a schedule of appearances before the board based

28  on petitions timely filed with him or her.  The clerk shall

29  notify each petitioner of the scheduled time of his or her

30  appearance no less than 20 15 calendar days prior to the day

31  of such scheduled appearance.  A copy of the property record

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  1  card containing relevant information used in computing the

  2  taxpayer's current assessment shall be included with such

  3  notice, if said card was requested by the taxpayer.  Such

  4  request shall be made by checking an appropriate box on the

  5  petition form.  No petitioner shall be required to wait for

  6  more than 4 hours from the scheduled time; and, if his or her

  7  petition is not heard in that time, the petitioner may, at his

  8  or her option, report to the chairperson of the meeting that

  9  he or she intends to leave; and, if he or she is not heard

10  immediately, the petitioner's administrative remedies will be

11  deemed to be exhausted, and he or she may seek further relief

12  as he or she deems appropriate. Failure on three occasions

13  with respect to any single tax year to convene at the

14  scheduled time of meetings of the board shall constitute

15  grounds for removal from office by the Governor for neglect of

16  duties.

17         Section 3.  Subsection (1) of section 194.035, Florida

18  Statutes, is amended to read:

19         194.035  Special masters; property evaluators.--

20         (1)  In counties having a population of more than

21  75,000, the board shall is authorized to appoint special

22  masters for the purpose of taking testimony and making

23  recommendations to the board, which recommendations the board

24  may act upon without further hearing.  Such special masters

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

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

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

28  clerk of the board shall annually notify such individuals or

29  their professional associations to make known to them that

30  opportunities to serve as special masters exist.  A special

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

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

  2  of exemptions and classification or a state-certified

  3  designated member of a professionally recognized real estate

  4  appraiser who has appraisers' organization and have not less

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

  6  real property value or a designated member of a professionally

  7  recognized real estate appraisers' organization who has not

  8  less than 5 years' experience in property valuation as to

  9  issues of tangible personal property value.  A special master

10  need not be a resident of the county in which he or she

11  serves.  No special master shall be permitted to represent a

12  person before the board in any tax year during which he or she

13  has served that board as a special master.  The board shall

14  appoint such masters from the list so compiled prior to

15  convening of the board.  The expense of hearings before

16  special masters and any compensation of special masters shall

17  be borne three-fifths by the board of county commissioners and

18  two-fifths by the school board.

19         Section 4.  Subsection (1) of section 195.062, Florida

20  Statutes, is amended to read:

21         195.062  Manual of instructions.--

22         (1)  The department shall prepare and maintain a

23  current manual of instructions for property appraisers and

24  other officials connected with the administration of property

25  taxes. This manual shall contain all:

26         (a)  Rules and regulations.

27         (b)  Standard measures of value.

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

29  forms and maps.

30

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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 if after notice in substantial conformity

10  with s. 120.54 there is no objection filed with the department

11  within 30 days, and the procedures set forth in s. 120.54 do

12  not apply.

13         Section 5.  Paragraphs (e) through (l) are added to

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

15         197.182  Department of Revenue to pass upon and order

16  refunds.--

17         (1)

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

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

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

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

22  appraiser, or department states good cause for remitting the

23  refund after that date. The times stated in this paragraph and

24  paragraphs (f) through (j) are directory and may be extended

25  by a maximum of an additional 60 days if good cause is stated.

26         (f)  If the taxpayer contacts the property appraiser

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

28  tax collector.

29         (g)  If a correction to the roll by the property

30  appraiser is required as a condition for the refund, the tax

31  collector shall, within 30 days, advise the property appraiser

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  1  of the taxpayer's application for a refund and forward the

  2  application to the property appraiser.

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

  4  of the form from the tax collector to correct the roll if a

  5  correction is permissible by law. After that time, the request

  6  is considered to be denied. If a refund is denied under this

  7  paragraph and no good cause has been shown, the tax collector

  8  shall issue the denial in writing to the taxpayer.

  9         (i)  If the refund is not one that can be directly

10  acted upon by the tax collector, for which an order from the

11  department is required, the tax collector shall forward the

12  claim for refund to the department upon receipt of the

13  correction from the property appraiser or 30 days after the

14  claim for refund, whichever occurs first. This provision does

15  not apply to corrections resulting in refunds of less than

16  $400, which the tax collector shall make directly, without

17  order from the department, and from undistributed funds, and

18  may make without approval of the various taxing authorities.

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

20  within 30 days after receiving from the tax collector the

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

22  approval or denial beyond that date.

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

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

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

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

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

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

29  is later.

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

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

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

  2  working day.

  3         Section 6.  Section 200.069, Florida Statutes, is

  4  amended to read:

  5         200.069  Notice of proposed property taxes and non-ad

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

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

  8  local governing boards levying non-ad valorem assessments

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

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

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

12  notice of proposed property taxes, which notice shall contain

13  the elements and use the format provided in be in

14  substantially the following form. Notwithstanding the

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

16  other than that provided herein by the department for this

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

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

19  the elements listed in this section as it considers necessary

20  based on changes in conditions necessitated by various taxing

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

22  placement of the listed columns may be varied at the

23  discretion and expense of the property appraiser, and the

24  property appraiser may use printing technology and devices to

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

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

27  other than that provided by the department for purposes of

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

29  expenses and he or she obtains prior written permission from

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

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

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

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

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

  4  until the officer receives written disapproval from the

  5  executive director.

  6         (1)  The notice shall read:

  7

  8                NOTICE OF PROPOSED PROPERTY TAXES

  9                  DO NOT PAY--THIS IS NOT A BILL

10

11         The taxing authorities which levy property taxes

12  against your property will soon hold PUBLIC HEARINGS to adopt

13  budgets and tax rates for the next year.

14         The purpose of these PUBLIC HEARINGS is to receive

15  opinions from the general public and to answer questions on

16  the proposed tax change and budget PRIOR TO TAKING FINAL

17  ACTION.

18         Each taxing authority may AMEND OR ALTER its proposals

19  at the hearing.

20

21         (2)  The notice shall further contain information

22  applicable to the specific parcel in question.  The

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

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

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

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

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

28  NO Budget Change is Made."

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

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

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

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

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

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

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

  5  applicable to the parcel, if any.

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

  7  shall appear on the notice the following:

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

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

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

11  236.02(6) shall be "By State Law." The entry for other

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

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

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

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

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

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

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

19  column shall be blank.

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

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

22  amount shall be based on the proposed millage rates provided

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

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

25  previously authorized by referendum, and the taxable value of

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

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

28  brief description of the location of the public hearing

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

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

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

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

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

  3  voted levies for debt service, the amount previously

  4  authorized by referendum.

  5         (f)  For special assessments collected utilizing the ad

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

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

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

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

10  taxes shown in the third column.

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

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

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

14  government for operating purposes, including those of

15  dependent special districts (except for municipal service

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

17  municipalities), and all nonvoted or nondebt service special

18  assessments imposed by the applicable unit of local government

19  to be collected utilizing the ad valorem method.

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

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

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

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

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

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

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

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

28  EXPLANATION.

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

30  description of the property and the name and mailing address

31  of the owner of record.

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  1         (8)  The notice shall further read:

  2

  3                 Market       Assessed       Exemp-       Taxable

  4                 Value         Value         tions         Value

  5  Your Property

  6  Value Last

  7  Year         $.........    $.........    $.........    $.........

  8  Your Property

  9  Value This

10  Year         $.........    $.........    $.........    $.........

11

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

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

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

15  ...(location)....

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

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

18  adjustment with the Value Adjustment Board. Petition forms are

19  available from the county property appraiser and must be filed

20  ON OR BEFORE ...(date)....

21

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

23

24                           EXPLANATION

25

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

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

28  property. These amounts were based on budgets adopted last

29  year and your property's previous taxable value.

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

31

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

  2  BUDGET ACTUALLY PROPOSED by each local taxing authority. The

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

  4  hearings shown on the front side of this notice.

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

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

  7  TAXING AUTHORITY DOES NOT INCREASE ITS PROPERTY TAX LEVY.

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

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

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

11  NOT the result of higher assessments.

12         ASSESSED VALUE means:

13         For homestead property: value as limited by the State

14  Constitution;

15         For agricultural and similarly assessed property:

16  classified use value;

17         For all other property: market value.

18

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

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

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

22  this form.)

23

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

25  this section shall approximate in all essential respects the

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

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

28  subsequent to 1980.

29         (10)(11)  The bottom portion of the notice shall

30  further read in bold, conspicuous print:

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

  2         assessments which may not be reflected on this

  3         notice such as assessments for roads, fire,

  4         garbage, lighting, drainage, water, sewer, or

  5         other governmental services and facilities

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

  7         any special district."

  8

  9         (11)(12)(a)  If requested by the local governing board

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

11  property appraiser, the notice specified in this section may

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

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

14

15                NOTICE OF PROPOSED PROPERTY TAXES

16                     AND PROPOSED OR ADOPTED

17                    NON-AD VALOREM ASSESSMENTS

18                  DO NOT PAY--THIS IS NOT A BILL

19

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

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

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

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

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

25  or adopted non-ad valorem assessments which meets the

26  following minimum requirements:

27         1.  There must be subheading for columns listing the

28  levying local governing board, with corresponding assessment

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

30  and the associated assessment amount.

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

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

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

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

  5  local governing board must be listed separately.

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

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

  8  them by function.

  9         5.  A brief statement outlining the responsibility of

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

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

12  accompanied by directions as to which office to contact for

13  particular questions or problems.

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

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

16  shall not be placed on the notice.

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

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  1          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
  2                             SB 1360

  3

  4  This CS differs from the bill as filed in that it:

  5        Clarifies that petitions to the VAB may be made on DOR
          forms, as well as forms generated by local authorities
  6        that are substantially equivalent to DOR forms;

  7        Clarifies the timeline for the exchange of information
          used in value adjustment board (VAB) hearings;
  8
          Exempts counties with a population of less than 75,000
  9        from the requirement that VABs use special masters;

10        Allows additional persons to serve as special masters on
          tangible personal property value issues;
11
          Provides that if an objection is filed to DOR updating
12        its guidelines for tangible personal property assessment
          on the approval of the executive director, such
13        guidelines must be adopted by rule;

14        Clarifies the proposed procedures and timeline for
          processing property tax refund claims; and
15
          Includes an amendment to s. 194.032, F.S., to increase
16        the calendar days from 15 to 20, the Clerk of Court has
          to notify the petitioner to the VAB of their scheduled
17        appearance.

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