Senate Bill sb0024A

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    Florida Senate - 2004                                  SB 24-A

    By Senator Lynn





    7-247A-05

  1                      A bill to be entitled

  2         An act relating to ad valorem taxation;

  3         providing for the partial refund of ad valorem

  4         taxes on homestead property rendered

  5         uninhabitable due to a named tropical system;

  6         providing procedures and deadlines; providing

  7         duties of property appraisers; requiring the

  8         Chief Financial Officer to disburse refund

  9         checks under certain conditions; providing for

10         the proration of refunds if the appropriation

11         is insufficient to cover the total amount of

12         the requested refunds; defining terms;

13         providing for the expiration of the act;

14         providing an appropriation; providing for

15         applicability; providing an effective date.

16  

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

18  

19         Section 1.  Refund of ad valorem taxes on homestead

20  property rendered uninhabitable due to a named tropical

21  system.--

22         (1)  If a homestead as defined in section 196.031,

23  Florida Statutes, is damaged so severely that it is rendered

24  uninhabitable due to a named tropical system, ad valorem taxes

25  on the property may be partially refunded in the following

26  manner:

27         (a)  The owner of the property must file an application

28  for partial refund of ad valorem taxes with the property

29  appraiser before February 15 following the tax year in which

30  the destruction or damage occurred.  Failure to file such an

31  application before February 15 constitutes a waiver of any

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    Florida Senate - 2004                                  SB 24-A
    7-247A-05




 1  claim for partial refund under this section. The application

 2  must be filed in the manner and form prescribed by each

 3  property appraiser.

 4         (b)  The application for partial refund must be

 5  attested to under oath and must identify the property rendered

 6  uninhabitable by a named tropical system, the date the

 7  destruction or damage occurred, and the number of months of

 8  lost occupancy. Documentation of loss of occupancy must

 9  accompany the application. Such documentation may include, but

10  is not limited to, utility bills, insurance information,

11  contractors' statements, building permit applications, or

12  building inspection certificates of occupancy. A homeowner who

13  is living in an uninhabitable structure because alternative

14  living quarters are unavailable is eligible for the refund as

15  provided in this section.

16         (c)  Upon receipt of the application, the property

17  appraiser shall investigate the statements contained therein

18  to determine whether the applicant is entitled to a refund

19  under this section. If the property appraiser determines that

20  the applicant is entitled to a partial refund of ad valorem

21  taxes, the property appraiser shall calculate the amount of

22  the refund. The amount of the refund must be equal to the

23  total ad valorem taxes levied on the damaged building or

24  structure multiplied by a ratio equal to the number of months

25  of lost occupancy divided by 12. In calculating the number of

26  months, the property appraiser shall consider each 30-day

27  period as a month. A period of 15 days or less may not be

28  considered, but a period of 16 to 29 days must be calculated

29  as a 30-day period.

30         (d)  The property appraiser shall compile a list of

31  property owners who are entitled to a refund under this

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    Florida Senate - 2004                                  SB 24-A
    7-247A-05




 1  section and shall submit the list to the Chief Financial

 2  Officer no later than March 1 in the manner and form

 3  prescribed by the Chief Financial Officer.

 4         (e)  Upon receipt of the refund lists from the property

 5  appraisers, the Chief Financial Officer shall disburse refund

 6  checks from general revenue funds in the amounts and to the

 7  persons listed in the refund lists received from the property

 8  appraisers.  Before disbursing any refund checks, the Chief

 9  Financial Officer shall determine the total amount of all

10  requested refunds submitted by the property appraisers.  If

11  the total amount of the requested refunds exceeds the

12  appropriation for that purpose, the Chief Financial Officer

13  shall reduce the amount of each refund check by a percentage

14  sufficient to reduce the total amount of the refund payments

15  to equal the amount of the appropriation.

16         (f)  As used in this section, the term:

17         1.  "Uninhabitable" means that the building or

18  structure cannot be used during a period of 60 days or more

19  for the purpose for which it was constructed.

20         2.  "House or other residential building or structure"

21  excludes amenities that are not essential to use and

22  occupancy, such as detached utility buildings, bulkheads,

23  fences, detached carports, swimming pools, or other similar

24  items or property.

25         (2)  This section expires July 1, 2005.

26         Section 2.  There is appropriated from the General

27  Revenue Fund to the Department of Financial Services the sum

28  of $20 million to be used for property tax refunds as provided

29  in this act.

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    Florida Senate - 2004                                  SB 24-A
    7-247A-05




 1         Section 3.  This act shall take effect upon becoming a

 2  law and shall apply to ad valorem taxes levied for the 2004

 3  tax year.

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 5            *****************************************

 6                          SENATE SUMMARY

 7    Provides for the partial refund of ad valorem taxes on
      homestead property that has been rendered uninhabitable
 8    due to a named tropical system. Provides procedures and
      deadlines for applying for such a refund. Provides duties
 9    of property appraisers. Requires the Chief Financial
      Officer to disburse refund checks to property owners
10    included in lists submitted by the property appraisers.
      Provides for prorating such refunds if the appropriation
11    is insufficient to cover the total amount of the
      requested refunds. Defines terms. Provides that the act
12    expires July 1, 2005. Provides applicability.

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