Senate Bill sb2444er

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  1                                 

  2         An act relating to property tax; amending s.

  3         194.011, F.S.; revising requirements for

  4         petitioners and property appraisers with

  5         respect to providing evidence lists and

  6         documentation for proceedings of the value

  7         adjustment board; amending s. 194.032, F.S.;

  8         requiring that a petitioner be notified earlier

  9         of a scheduled appearance before the value

10         adjustment board; amending s. 195.062, F.S.;

11         authorizing the Department of Revenue to

12         provide additional information in its update of

13         the manual of instructions for property

14         appraisers and other officials; repealing s.

15         373.516, F.S., relating to the assessment of

16         rights-of-way of railroads and other public

17         service corporations; creating s. 689.261,

18         F.S.; requiring a seller to give notice to the

19         prospective purchaser of homestead property

20         concerning ad valorem taxes on the property;

21         specifying the form of notice; creating s.

22         193.017, F.S.; providing for assessment of

23         property used for affordable housing and

24         subject to a low-income housing tax credit;

25         amending s. 194.181, F.S.; authorizing a person

26         other than the taxpayer to contest the

27         assessment of any tax; designating the tax

28         collector as the defendant with respect to

29         questions relating to applications for tax

30         deeds; amending s. 197.502, F.S.; providing for

31         the escheatment of lands available for taxes;


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 1         defining the term "contiguous" for purposes of

 2         ch. 197, F.S.; providing that submerged

 3         sovereignty lands are not contiguous for

 4         purposes of certain notice requirements;

 5         requiring that a search of official records for

 6         purposes of obtaining a tax deed be made by a

 7         direct and inverse search; authorizing the tax

 8         collector to contract for higher limits of

 9         liability than otherwise provided; amending s.

10         193.501, F.S.; clarifying a prohibition on the

11         restriction of the normal use and maintenance

12         of land that is subject to conservation

13         restrictions; amending s. 1011.62, F.S.;

14         prescribing the method by which the Department

15         of Revenue is required to calculate the

16         assessment level for purposes of equalizing the

17         required local effort to fund the operation of

18         schools; specifying that the provisions of the

19         act apply to the assessment level for 2004 and

20         after; ratifying any certification made under

21         prior provisions of law; providing an effective

22         date.

23  

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

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26         Section 1.  Subsection (4) of section 194.011, Florida

27  Statutes, is amended to read:

28         194.011  Assessment notice; objections to

29  assessments.--

30         (4)(a)  At least 15 10 days before the hearing, the

31  petitioner shall provide to the property appraiser a list of


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

 2  of all documentation to be considered by the value adjustment

 3  board and a summary of evidence to be presented by witnesses.

 4         (b)  No later than 7 5 days before the hearing, if

 5  after the petitioner has provided provides the information

 6  required under paragraph (a), and if requested in writing by

 7  the petitioner, the property appraiser shall provide to the

 8  petitioner a list of evidence to be presented at the hearing,

 9  together with copies of all documentation to be considered by

10  the value adjustment board and a summary of evidence to be

11  presented by witnesses. The evidence list must contain the

12  property record card if provided by the clerk. Failure of the

13  property appraiser to timely comply with the requirements of

14  this paragraph shall result in a rescheduling of the hearing.

15         Section 2.  Subsection (2) of section 194.032, Florida

16  Statutes, is amended to read:

17         194.032  Hearing purposes; timetable.--

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

19  shall prepare a schedule of appearances before the board based

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

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

22  appearance no less than 25 20 calendar days prior to the day

23  of such scheduled appearance. Upon receipt of this

24  notification, the petitioner shall have the right to

25  reschedule the hearing a single time by submitting to the

26  clerk of the governing body of the county a written request to

27  reschedule, no less than 5 calendar days before the day of the

28  originally scheduled hearing. A copy of the property record

29  card containing relevant information used in computing the

30  taxpayer's current assessment shall be included with such

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


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

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

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

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

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

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

 7  immediately, the petitioner's administrative remedies will be

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

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

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

11  scheduled time of meetings of the board shall constitute

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

13  duties.

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

15  Statutes, is amended to read:

16         195.062  Manual of instructions.--

17         (1)  The department shall prepare and maintain a

18  current manual of instructions for property appraisers and

19  other officials connected with the administration of property

20  taxes. This manual shall contain all:

21         (a)  Rules and regulations.

22         (b)  Standard measures of value.

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

24  forms and maps.

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

27  shall be adopted in general conformity with the procedures set

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

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

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

31  Guidelines may be updated annually to incorporate new market


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 1  data, which may be in tabular form, technical changes, changes

 2  indicated by established decisions of the Supreme Court, and,

 3  if a summary of justification is set forth in the notice

 4  required under s. 120.54, other changes relevant to

 5  appropriate assessment practices or standard measurement of

 6  value. Such new data may be incorporated into the guidelines

 7  on the approval of the executive director if after notice in

 8  substantial conformity with s. 120.54 there is no objection

 9  filed with the department within 45 days, and the procedures

10  set forth in s. 120.54 do not apply.

11         Section 4.  Section 373.516, Florida Statutes, is

12  repealed.

13         Section 5.  Section 689.261, Florida Statutes, is

14  created to read:

15         689.261  Sale of residential property; disclosure of ad

16  valorem taxes to prospective purchaser.--

17         (1)  A prospective purchaser of residential property

18  must be presented a disclosure summary at or before execution

19  of the contract for sale. Unless a substantially similar

20  disclosure summary is included in the contract for sale, a

21  separate disclosure summary must be attached to the contract

22  for sale. The disclosure summary, whether separate or included

23  in the contract, must be in a form substantially similar to

24  the following:

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26                           PROPERTY TAX

27                        DISCLOSURE SUMMARY

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29  BUYER SHOULD NOT RELY ON THE SELLER'S CURRENT PROPERTY TAXES

30  AS THE AMOUNT OF PROPERTY TAXES THAT THE BUYER MAY BE

31  OBLIGATED TO PAY IN THE YEAR SUBSEQUENT TO PURCHASE. A CHANGE


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 1  OF OWNERSHIP OR PROPERTY IMPROVEMENTS TRIGGERS REASSESSMENTS

 2  OF THE PROPERTY THAT COULD RESULT IN HIGHER PROPERTY TAXES. IF

 3  YOU HAVE ANY QUESTIONS CONCERNING VALUATION, CONTACT THE

 4  COUNTY PROPERTY APPRAISER'S OFFICE FOR INFORMATION.

 5  

 6         (2)  Unless included in the contract, the disclosure

 7  summary must be provided by the seller. If the disclosure

 8  summary is not included in the contract for sale, the contract

 9  for sale must refer to and incorporate by reference the

10  disclosure summary and include, in prominent language, a

11  statement that the potential purchaser should not execute the

12  contract until he or she has read the disclosure summary

13  required by this section.

14         Section 6.  Section 193.017, Florida Statutes, is

15  created to read:

16         193.017  Low-income housing tax credit.--Property used

17  for affordable housing which has received a low-income housing

18  tax credit from the Florida Housing Finance Corporation, as

19  authorized by s. 420.5099, shall be assessed under s. 193.011

20  and, consistent with s. 420.5099(5) and (6), pursuant to this

21  section.

22         (1)  The tax credits granted and the financing

23  generated by the tax credits may not be considered as income

24  to the property.

25         (2)  The actual rental income from rent-restricted

26  units in such a property shall be recognized by the property

27  appraiser.

28         (3)  Any costs paid for by tax credits and costs paid

29  for by additional financing proceeds received under chapter

30  420 may not be included in the valuation of the property.

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 1         (4)  If an extended low-income housing agreement is

 2  filed in the official public records of the county in which

 3  the property is located, the agreement, and any recorded

 4  amendment or supplement thereto, shall be considered a

 5  land-use regulation and a limitation on the highest and best

 6  use of the property during the term of the agreement,

 7  amendment, or supplement.

 8         Section 7.  Subsections (1) and (3) of section 194.181,

 9  Florida Statutes, are amended to read:

10         194.181  Parties to a tax suit.--

11         (1)  The plaintiff in any tax suit shall be:

12         (a)  The taxpayer or other person contesting the

13  assessment of any tax, the payment of which he or she is

14  responsible for under a statute or a person who is responsible

15  for the entire tax payment pursuant to a contract and has the

16  written consent of the property owner, the law or the

17  condominium association, cooperative association, or

18  homeowners' association as defined in s. 723.075 which

19  operates the units subject to the assessment; or

20         (b)  The property appraiser pursuant to s. 194.036.

21         (3)  In any suit involving the collection of any tax on

22  property, as well as questions relating to tax certificates or

23  applications for tax deeds, the tax collector charged under

24  the law with collecting such tax shall be the defendant.

25         Section 8.  Subsection (4), paragraph (a) of subsection

26  (5), and subsection (8) of section 197.502, Florida Statutes,

27  are amended to read:

28         197.502  Application for obtaining tax deed by holder

29  of tax sale certificate; fees.--

30         (4)  The tax collector shall deliver to the clerk of

31  the circuit court a statement that payment has been made for


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 1  all outstanding certificates or, if the certificate is held by

 2  the county, that all appropriate fees have been deposited, and

 3  stating that the following persons are to be notified prior to

 4  the sale of the property:

 5         (a)  Any legal titleholder of record if the address of

 6  the owner appears on the record of conveyance of the lands to

 7  the owner.  However, if the legal titleholder of record is the

 8  same as the person to whom the property was assessed on the

 9  tax roll for the year in which the property was last assessed,

10  then the notice may only be mailed to the address of the legal

11  titleholder as it appears on the latest assessment roll.

12         (b)  Any lienholder of record who has recorded a lien

13  against the property described in the tax certificate if an

14  address appears on the recorded lien.

15         (c)  Any mortgagee of record if an address appears on

16  the recorded mortgage.

17         (d)  Any vendee of a recorded contract for deed if an

18  address appears on the recorded contract or, if the contract

19  is not recorded, any vendee who has applied to receive notice

20  pursuant to s. 197.344(1)(c).

21         (e)  Any other lienholder who has applied to the tax

22  collector to receive notice if an address is supplied to the

23  collector by such lienholder.

24         (f)  Any person to whom the property was assessed on

25  the tax roll for the year in which the property was last

26  assessed. The certificate shall be signed by the collector and

27  the collector's seal affixed. The collector may purchase a

28  reasonable bond for errors and omissions of his or her office

29  in making such certificate.

30         (g)  Any lienholder of record who has recorded a lien

31  against a mobile home located on the property described in the


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 1  tax certificate if an address appears on the recorded lien and

 2  if the lien is recorded with the clerk of the circuit court in

 3  the county where the mobile home is located.

 4         (h)  Any legal titleholder of record of property that

 5  is contiguous to the property described in the tax

 6  certificate, when the property described is either submerged

 7  land or common elements of a subdivision, if the address of

 8  the titleholder of contiguous property appears on the record

 9  of conveyance of the land to that legal titleholder. However,

10  if the legal titleholder of property contiguous to the

11  property described in the tax certificate is the same as the

12  person to whom the property described in the tax certificate

13  was assessed on the tax roll for the year in which the

14  property was last assessed, the notice may be mailed only to

15  the address of the legal titleholder as it appears on the

16  latest assessment roll. As used in this chapter, the term

17  "contiguous" means touching, meeting, or joining at the

18  surface or border, other than at a corner or a single point,

19  and not separated by submerged lands. Submerged lands lying

20  below the ordinary high-water mark which are sovereignty lands

21  are not part of the upland contiguous property for purposes of

22  notification.

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24  The statement must be signed by the tax collector, with the

25  tax collector's seal affixed. The tax collector may purchase a

26  reasonable bond for errors and omissions of his or her office

27  in making such statement. The search of the official records

28  must be made by a direct and inverse search. "Direct" means

29  the index in straight and continuous alphabetic order by

30  grantor, and "inverse" means the index in straight and

31  continuous alphabetic order by grantee.


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 1         (5)(a)  The tax collector may contract with a title

 2  company or an abstract company at a reasonable fee to provide

 3  the minimum information required in subsection (4), consistent

 4  with rules adopted by the department. If additional

 5  information is required, the tax collector must make a written

 6  request to the title or abstract company stating the

 7  additional requirements. The tax collector may select any

 8  title or abstract company, regardless of its location, as long

 9  as the fee is reasonable, the minimum information is

10  submitted, and the title or abstract company is authorized to

11  do business in this state. The tax collector may advertise and

12  accept bids for the title or abstract company if he or she

13  considers it appropriate to do so.

14         1.  The ownership and encumbrance report must be

15  printed or typed on stationery or other paper showing a

16  letterhead of the person, firm, or company that makes the

17  search, and the signature of the person who makes the search

18  or of an officer of the firm must be attached. The tax

19  collector is not liable for payment to the firm unless these

20  requirements are met.

21         2.  The tax collector may not accept or pay for any

22  title search or abstract if no financial responsibility is

23  assumed for the search. However, reasonable restrictions as to

24  the liability or responsibility of the title or abstract

25  company are acceptable. Notwithstanding s. 627.7843(3), the

26  tax collector may contract for higher maximum liability

27  limits.

28         3.  In order to establish uniform prices for ownership

29  and encumbrance reports within the county, the tax collector

30  shall ensure that the contract for ownership and encumbrance

31  


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 1  reports include all requests for title searches or abstracts

 2  for a given period of time.

 3         (8)  Taxes shall not be extended against parcels listed

 4  as lands available for taxes, but in each year the taxes that

 5  would have been due shall be treated as omitted years and

 6  added to the required minimum bid. Three years after from the

 7  day the land was offered for public sale, the land shall

 8  escheat to the county in which it is located, free and clear.

 9  All tax certificates, accrued taxes, and liens of any nature

10  against the property shall be deemed canceled as a matter of

11  law and of no further legal force and effect, and the clerk

12  shall execute an escheatment a tax deed vesting title in the

13  board of county commissioners of the county in which the land

14  it is located.

15         Section 9.  Subsection (1) of section 193.501, Florida

16  Statutes, is amended to read:

17         193.501  Assessment of lands subject to a conservation

18  easement, environmentally endangered lands, or lands used for

19  outdoor recreational or park purposes when land development

20  rights have been conveyed or conservation restrictions have

21  been covenanted.--

22         (1)  The owner or owners in fee of any land subject to

23  a conservation easement as described in s. 704.06(1); land

24  qualified as environmentally endangered pursuant to paragraph

25  (6)(i) and so designated by formal resolution of the governing

26  board of the municipality or county within which such land is

27  located; land designated as conservation land in a

28  comprehensive plan adopted by the appropriate municipal or

29  county governing body; or any land which is utilized for

30  outdoor recreational or park purposes may, by appropriate

31  instrument, for a term of not less than 10 years:


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 1         (a)  Convey the development right of such land to the

 2  governing board of any public agency in this state within

 3  which the land is located, or to the Board of Trustees of the

 4  Internal Improvement Trust Fund, or to a charitable

 5  corporation or trust as described in s. 704.06(3); or

 6         (b)  Covenant with the governing board of any public

 7  agency in this state within which the land is located, or with

 8  the Board of Trustees of the Internal Improvement Trust Fund,

 9  or with a charitable corporation or trust as described in s.

10  704.06(3), that such land be subject to one or more of the

11  conservation restrictions provided in s. 704.06(1) or not be

12  used by the owner for any purpose other than outdoor

13  recreational or park purposes. If land is covenanted and used

14  for an outdoor recreational purpose, the normal use and

15  maintenance of the land for that purpose, consistent with the

16  covenant, shall not be restricted.

17         Section 10.  Paragraph (c) of subsection (4) of section

18  1011.62, Florida Statutes, is amended to read:

19         1011.62  Funds for operation of schools.--If the annual

20  allocation from the Florida Education Finance Program to each

21  district for operation of schools is not determined in the

22  annual appropriations act or the substantive bill implementing

23  the annual appropriations act, it shall be determined as

24  follows:

25         (4)  COMPUTATION OF DISTRICT REQUIRED LOCAL

26  EFFORT.--The Legislature shall prescribe the aggregate

27  required local effort for all school districts collectively as

28  an item in the General Appropriations Act for each fiscal

29  year. The amount that each district shall provide annually

30  toward the cost of the Florida Education Finance Program for

31  


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 1  kindergarten through grade 12 programs shall be calculated as

 2  follows:

 3         (c)  Equalization of required local effort.--

 4         1.  The Department of Revenue shall include with its

 5  certifications provided pursuant to paragraph (a) its most

 6  recent determination of the assessment level of the prior

 7  year's assessment roll for each county and for the state as a

 8  whole.

 9         2.  The Commissioner of Education shall adjust the

10  required local effort millage of each district for the current

11  year, computed pursuant to paragraph (a), as follows:

12         a.  The equalization factor for the prior year's

13  assessment roll of each district shall be multiplied by 95

14  percent of the taxable value for school purposes shown on that

15  roll and by the prior year's required local-effort millage,

16  exclusive of any equalization adjustment made pursuant to this

17  paragraph. The dollar amount so computed shall be the

18  additional required local effort for equalization for the

19  current year.

20         b.  Such equalization factor shall be computed as the

21  quotient of the prior year's assessment level of the state as

22  a whole divided by the prior year's assessment level of the

23  county, from which quotient shall be subtracted 1.

24         c.  The dollar amount of additional required local

25  effort for equalization for each district shall be converted

26  to a millage rate, based on 95 percent of the current year's

27  taxable value for that district, and added to the required

28  local effort millage determined pursuant to paragraph (a).

29         3.  Notwithstanding the limitations imposed pursuant to

30  s. 1011.71(1), the total required local-effort millage,

31  including additional required local effort for equalization,


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 1  shall be an amount not to exceed 10 minus the maximum millage

 2  allowed as nonvoted discretionary millage, exclusive of

 3  millage authorized pursuant to s. 1011.71(2). Nothing herein

 4  shall be construed to allow a millage in excess of that

 5  authorized in s. 9, Art. VII of the State Constitution.

 6         4.  For the purposes of this chapter, the term

 7  "assessment level" means the value-weighted mean assessment

 8  ratio for the county or state as a whole, as determined

 9  pursuant to s. 195.096, or as subsequently adjusted. However,

10  for those parcels studied pursuant to s. 195.096(3)(a)1. which

11  are receiving the assessment limitation set forth in s.

12  193.155, and for which the assessed value is less than the

13  just value, the department shall use the assessed value in the

14  numerator and the denominator of such assessment ratio. In the

15  event a court has adjudicated that the department failed to

16  establish an accurate estimate of an assessment level of a

17  county and recomputation resulting in an accurate estimate

18  based upon the evidence before the court was not possible,

19  that county shall be presumed to have an assessment level

20  equal to that of the state as a whole.

21         5.  If, in the prior year, taxes were levied against an

22  interim assessment roll pursuant to s. 193.1145, the

23  assessment level and prior year's nonexempt assessed valuation

24  used for the purposes of this paragraph shall be those of the

25  interim assessment roll.

26         Section 11.  The amendment made by this act to section

27  1011.62(4)(c)4., Florida Statutes, applies to the

28  certifications of the 2004 and later levels of assessment. It

29  is the intent of the Legislature that the use of just value

30  instead of assessed value for property assessed pursuant to

31  section 193.155, Florida Statutes, for the calculation of such


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 1  levels for any certification made pursuant to section

 2  1011.62(4)(c)4. or former section 236.081(4)(c)4., Florida

 3  Statutes, prior to the 2004 tax roll is validated and

 4  ratified.

 5         Section 12.  This act shall take effect January 1,

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