| 1 | The Finance & Tax Committee recommends the following: |
| 2 |
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| 3 | Committee Substitute |
| 4 | Remove the entire bill and insert: |
| 5 | A bill to be entitled |
| 6 | An act relating to relief for persons whose primary |
| 7 | residences were damaged by a named tropical system; |
| 8 | providing for reimbursement of a portion of the ad valorem |
| 9 | tax levied on a house or other residential building if the |
| 10 | building is rendered uninhabitable due to a named tropical |
| 11 | system; requiring that application for such reimbursement |
| 12 | be made with the property appraiser; providing application |
| 13 | requirements; requiring that the property owner provide |
| 14 | documentation that the property was uninhabitable; |
| 15 | requiring each property appraiser to determine an |
| 16 | applicant's entitlement to reimbursement and the |
| 17 | reimbursement amount; providing a formula for calculating |
| 18 | the reimbursement amount; limiting the reimbursement |
| 19 | amount; requiring property appraisers to submit |
| 20 | reimbursement lists to the Department of Revenue by a |
| 21 | specified date; requiring the department to calculate |
| 22 | reimbursements in conformance with the amount appropriated |
| 23 | and disburse reimbursement checks accordingly; providing a |
| 24 | definition; providing a penalty for giving false |
| 25 | information; requiring the department to forward |
| 26 | undeliverable reimbursement checks to appropriate property |
| 27 | appraisers for certain purposes; providing appropriations; |
| 28 | providing an effective date. |
| 29 |
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| 30 | Be It Enacted by the Legislature of the State of Florida: |
| 31 |
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| 32 | Section 1. Reimbursement for ad valorem taxes levied on |
| 33 | residential property rendered uninhabitable due to a named |
| 34 | tropical system.-- |
| 35 | (1) If a house or other residential building or structure |
| 36 | that has been granted the homestead exemption under section |
| 37 | 196.031, Florida Statutes, is damaged so that it is rendered |
| 38 | uninhabitable due to a named tropical system during 2004, the ad |
| 39 | valorem taxes levied for that house or other residential |
| 40 | building for the 2004 tax year shall be partially reimbursed in |
| 41 | the following manner: |
| 42 | (a) An application must be filed by the owner, on or |
| 43 | before March 1, 2005, with the property appraiser in the county |
| 44 | in which the property is located. Failure to file such |
| 45 | application on or before March 1, 2005, constitutes a waiver of |
| 46 | any claim for partial reimbursement under this section. The |
| 47 | application must be filed in the manner and form prescribed by |
| 48 | the property appraiser. |
| 49 | (b) The application, attested to under oath, must identify |
| 50 | the property rendered uninhabitable by a named tropical system, |
| 51 | the date the damage occurred, and the number of days after the |
| 52 | damage occurred the property was uninhabitable. Documentation |
| 53 | supporting the claim that the property was uninhabitable must |
| 54 | accompany the application. Such documentation may include, but |
| 55 | is not limited to, utility bills, insurance information, |
| 56 | contractors' statements, building permit applications, or |
| 57 | building inspection certificates of occupancy. |
| 58 | (c) Upon receipt of the application, the property |
| 59 | appraiser shall investigate the statements contained therein to |
| 60 | determine whether the applicant is entitled to a partial |
| 61 | reimbursement under this section. If the property appraiser |
| 62 | determines that the applicant is entitled to such reimbursement, |
| 63 | the property appraiser shall calculate the reimbursement amount. |
| 64 | The reimbursement shall be an amount equal to the total ad |
| 65 | valorem taxes levied on the homestead property for the 2004 tax |
| 66 | year, multiplied by a ratio equal to the number of days the |
| 67 | property was uninhabitable after the damage occurred in 2004 |
| 68 | divided by 366. However, the amount of reimbursement may not |
| 69 | exceed $1,500. |
| 70 | (d) The property appraiser shall compile a list of |
| 71 | property owners entitled to a partial reimbursement. The list |
| 72 | shall be submitted to the Department of Revenue no later than |
| 73 | April 1, 2005, through an electronic, web-based application |
| 74 | provided by the department. |
| 75 | (e) Upon receipt of the reimbursement lists from the |
| 76 | property appraisers, the Department of Revenue shall disburse |
| 77 | reimbursement checks from the department's Administrative Trust |
| 78 | Fund in the amounts and to the persons indicated in the |
| 79 | reimbursement lists received from the property appraisers. |
| 80 | Before disbursing any reimbursement checks, the department shall |
| 81 | determine the total of all reimbursement requests submitted by |
| 82 | the property appraisers. If the total amount of reimbursement |
| 83 | requested exceeds the amount appropriated for that purpose in |
| 84 | section 4, the department shall reduce all reimbursement checks |
| 85 | by a percentage sufficient to reduce total reimbursement |
| 86 | payments to an amount equal to the appropriation. |
| 87 | (f) As used in this section, the term "uninhabitable" |
| 88 | means that a building or structure cannot be used during a |
| 89 | period of 60 days or more for the purpose for which it was |
| 90 | constructed. However, if a property owner is living in an |
| 91 | uninhabitable structure because alternative living quarters are |
| 92 | unavailable, the owner is eligible for reimbursement as provided |
| 93 | in this section. |
| 94 | (2) Any person who knowingly and willfully gives false |
| 95 | information for the purpose of claiming reimbursement under this |
| 96 | section commits a misdemeanor of the first degree, punishable as |
| 97 | provided in s. 775.082, Florida Statutes, or by a fine not |
| 98 | exceeding $5,000, or both. |
| 99 | Section 2. The Department of Revenue shall forward all |
| 100 | undeliverable reimbursement checks to the appropriate property |
| 101 | appraiser for subsequent delivery attempts. |
| 102 | Section 3. The sum of $50,000 is appropriated from the |
| 103 | General Revenue Fund to the Administrative Trust Fund of the |
| 104 | Department of Revenue for purposes of administering this act. |
| 105 | Section 4. The sum of $20 million is appropriated from the |
| 106 | General Revenue Fund to the Administrative Trust of the |
| 107 | Department of Revenue for purposes of paying a partial |
| 108 | reimbursement of property taxes as provided in this act. |
| 109 | Section 5. This act shall take effect upon becoming a law. |