| 1 | A bill to be entitled |
| 2 | An act relating to homestead exemptions; creating s. |
| 3 | 196.0751, F.S.; authorizing counties and municipalities to |
| 4 | provide by ordinance an additional homestead exemption of |
| 5 | up to $25,000 to public school classroom teachers; |
| 6 | providing ordinance requirements; requiring the Department |
| 7 | of Revenue to adopt certain rules; requiring the ordinance |
| 8 | to be provided to the property appraiser; requiring |
| 9 | notification of the property appraiser if the ordinance is |
| 10 | repealed; providing criteria and requirements for |
| 11 | receiving the exemption; providing for tax liens against |
| 12 | property of persons receiving the exemption without |
| 13 | entitlement; providing a contingent effective date. |
| 14 |
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| 15 | Be It Enacted by the Legislature of the State of Florida: |
| 16 |
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| 17 | Section 1. Section 196.0751, Florida Statutes, is created |
| 18 | to read: |
| 19 | 196.0751 Additional homestead exemption for persons who |
| 20 | are classroom teachers in grades kindergarten through 12 in a |
| 21 | public school.-- |
| 22 | (1) In accordance with s. 6(g), Art. VII of the State |
| 23 | Constitution, the board of county commissioners of any county or |
| 24 | the governing authority of any municipality may adopt an |
| 25 | ordinance to allow an additional homestead exemption of up to |
| 26 | $25,000 for any person who has the legal or equitable title to |
| 27 | real estate and maintains thereon the permanent residence of the |
| 28 | owner and is a classroom teacher in grades kindergarten through |
| 29 | 12 in a public school. |
| 30 | (2) An ordinance granting additional homestead exemption |
| 31 | as authorized by this section must meet the following |
| 32 | requirements: |
| 33 | (a) It must be adopted under the procedures for adoption |
| 34 | of a nonemergency ordinance specified in chapter 125 by a board |
| 35 | of county commissioners or chapter 166 by a municipal governing |
| 36 | authority. |
| 37 | (b) It must specify that the exemption applies only to |
| 38 | taxes levied by the unit of government granting the exemption. |
| 39 | Unless otherwise specified by the county or municipality, this |
| 40 | exemption will apply to all tax levies of the county or |
| 41 | municipality granting the exemption, including dependent special |
| 42 | districts and municipal service taxing units. |
| 43 | (c) It must specify the amount of the exemption, which may |
| 44 | not exceed $25,000. If the county or municipality specifies a |
| 45 | different exemption amount for dependent special districts or |
| 46 | municipal service taxing units, the exemption amount must be |
| 47 | uniform in all dependent special districts or municipal service |
| 48 | taxing units within the county or municipality. |
| 49 | (d) It must require that a taxpayer claiming the exemption |
| 50 | annually submit to the property appraiser, not later than August |
| 51 | 1, a sworn statement and documentation that the person is |
| 52 | actively participating as a classroom teacher in grades |
| 53 | kindergarten through 12 in a public school, on a form prescribed |
| 54 | by the Department of Revenue. The ordinance must also specify |
| 55 | the appropriate documentation or method of proof that the person |
| 56 | is employed by a school district as a classroom teacher in |
| 57 | grades kindergarten through 12 in a public school. |
| 58 | (3) The department must require by rule that the filing of |
| 59 | the statement be supported by copies of any appropriate |
| 60 | employment documentation provided by the district school board |
| 61 | evidencing such person as being employed by the school district |
| 62 | as a classroom teacher in grades kindergarten through 12 in a |
| 63 | public school in the district, to be submitted for inspection by |
| 64 | the property appraiser. The taxpayer's sworn statement shall |
| 65 | attest to the accuracy of the documents and grant permission to |
| 66 | allow review of the documents if requested by the property |
| 67 | appraiser. Submission of supporting documentation is required |
| 68 | for the renewal of an exemption under this section. Once the |
| 69 | documents have been inspected by the property appraiser, they |
| 70 | shall be returned to the taxpayer or otherwise destroyed. All |
| 71 | reviews conducted in accordance with this section shall be |
| 72 | completed on or before June 1. The property appraiser may not |
| 73 | grant or renew the exemption if the required documentation is |
| 74 | not provided. |
| 75 | (4) The board of county commissioners or municipal |
| 76 | governing authority must deliver a copy of any ordinance adopted |
| 77 | under this section to the property appraiser no later than |
| 78 | December 1 of the year prior to the year the exemption will take |
| 79 | effect. If the ordinance is repealed, the board of county |
| 80 | commissioners or municipal governing authority shall notify the |
| 81 | property appraiser no later than December 1 of the year prior to |
| 82 | the year the exemption expires. |
| 83 | (5) Those persons entitled to the homestead exemption in |
| 84 | s. 196.031 may apply for and receive an additional homestead |
| 85 | exemption as provided in this section. Receipt of the additional |
| 86 | homestead exemption provided for in this section shall be |
| 87 | subject to the provisions of ss. 196.131 and 196.161, if |
| 88 | applicable. |
| 89 | (6) If title is held jointly with right of survivorship, |
| 90 | the person residing on the property and otherwise qualifying may |
| 91 | receive the entire amount of the additional homestead exemption. |
| 92 | (7) If the property appraiser determines that for any year |
| 93 | within the immediately previous 10 years a person who was not |
| 94 | entitled to the additional homestead exemption under this |
| 95 | section was granted such an exemption, the property appraiser |
| 96 | shall serve upon the owner a notice of intent to record in the |
| 97 | public records of the county a notice of tax lien against any |
| 98 | property owned by that person in the county, and that property |
| 99 | must be identified in the notice of tax lien. Any property that |
| 100 | is owned by the taxpayer and is situated in this state is |
| 101 | subject to the taxes exempted by the improper homestead |
| 102 | exemption, plus a penalty of 50 percent of the unpaid taxes for |
| 103 | each year and interest at a rate of 15 percent per annum. |
| 104 | However, if such an exemption is improperly granted as a result |
| 105 | of a clerical mistake or omission by the property appraiser, the |
| 106 | person who improperly received the exemption may not be assessed |
| 107 | a penalty and interest. Before any such lien may be filed, the |
| 108 | owner must be given 30 days within which to pay the taxes, |
| 109 | penalties, and interest. Such a lien is subject to the |
| 110 | procedures and provisions set forth in s. 196.161(3). |
| 111 | Section 2. This act shall take effect January 1, 2005, if |
| 112 | HJR 691 or similar legislation proposing to amend the State |
| 113 | Constitution to authorize or remove impediment to enactment by |
| 114 | the Legislature of the provisions of this act is adopted in the |
| 115 | same legislative session or an extension thereof and is approved |
| 116 | by the electors of this state at the election specified in HJR |
| 117 | 691 or such other legislation. |