HB 0007A

1
A bill to be entitled
2An act relating to relief for persons whose primary
3residences were damaged by a named tropical system;
4providing legislative intent; providing for reimbursement
5of a portion of the ad valorem tax levied on a house or
6other residential building if the building is rendered
7uninhabitable due to a named tropical system; requiring
8that application for such reimbursement be made with the
9property appraiser; providing application requirements;
10requiring that the property owner provide documentation
11that the property was uninhabitable; requiring each
12property appraiser to determine an applicant's entitlement
13to reimbursement and the reimbursement amount; providing a
14formula for calculating the reimbursement amount; limiting
15the reimbursement amount; requiring property appraisers to
16submit reimbursement lists to the Department of Revenue by
17a specified date; requiring the department to calculate
18reimbursements in conformance with the amount appropriated
19and disburse reimbursement checks accordingly; providing a
20definition; requiring property appraisers to notify
21certain applicants for reimbursement of ineligibility for
22entitlement; authorizing ineligible applicants to petition
23value adjustment boards for review; requiring value
24adjustment boards to consider petitions expeditiously;
25requiring property appraisers to notify the Department of
26Revenue of the reimbursement denial amounts subject to
27petition; requiring the department to retain certain
28reimbursement amounts for certain purposes; prohibiting
29the department from paying reimbursement claims from
30retained funds until final value adjustment board appeals;
31providing for reducing reimbursement amounts under certain
32circumstances; providing a penalty for giving false
33information; providing for reimbursement of the state
34sales tax paid on the purchase of a mobile home to replace
35a mobile home that experienced major damage from a named
36tropical system; requiring that application for such
37reimbursement be made with the property appraiser;
38providing application requirements; requiring that the
39property owner provide documentation of damage to the
40mobile home; requiring each property appraiser to
41determine an applicant's entitlement to reimbursement and
42the reimbursement amount; limiting the reimbursement
43amount; requiring property appraisers to submit
44reimbursement lists to the Department of Revenue by a
45specified date; requiring the Department of Revenue to
46calculate reimbursements in conformance with the amount
47appropriated and disburse reimbursement checks
48accordingly; providing definitions; requiring property
49appraisers to notify certain applicants for reimbursement
50of ineligibility for entitlement; authorizing ineligible
51applicants to petition value adjustment boards for review;
52requiring value adjustment boards to consider petitions
53expeditiously; requiring property appraisers to notify the
54Department of Revenue of the reimbursement denial amounts
55subject to petition; requiring the department to retain
56certain reimbursement amounts for certain purposes;
57prohibiting the department from paying reimbursement
58claims from retained funds until final value adjustment
59board appeals; providing for reducing reimbursement
60amounts under certain circumstances; providing limitation
61on claiming reimbursement; providing a penalty for giving
62false information for certain purposes; requiring the
63department to forward undeliverable reimbursement checks
64to appropriate property appraisers for certain purposes;
65providing appropriations; requiring the Executive Office
66of the Governor to certify forward certain unexpended
67appropriated funds; providing an effective date.
68
69Be It Enacted by the Legislature of the State of Florida:
70
71     Section 1.  It is the intent of the Legislature that
72payments made to residents of this state under the provisions of
73this act shall be considered disaster relief assistance within
74the meaning of s. 139 of the Internal Revenue Code.
75     Section 2.  Reimbursement for ad valorem taxes levied on
76residential property rendered uninhabitable due to a named
77tropical system.--
78     (1)  If a house or other residential building or structure
79that has been granted the homestead exemption under section
80196.031, Florida Statutes, is damaged so that it is rendered
81uninhabitable due to a named tropical system during 2004, the ad
82valorem taxes levied for that house or other residential
83building for the 2004 tax year shall be partially reimbursed in
84the following manner:
85     (a)  An application must be filed by the owner, on or
86before March 1, 2005, with the property appraiser in the county
87in which the property is located. Failure to file such
88application on or before March 1, 2005, constitutes a waiver of
89any claim for partial reimbursement under this section. The
90application must be filed in the manner and form prescribed by
91the property appraiser.
92     (b)  The application, attested to under oath, must identify
93the property rendered uninhabitable by a named tropical system,
94the date the damage occurred, and the number of days after the
95damage occurred the property was uninhabitable. Documentation
96supporting the claim that the property was uninhabitable must
97accompany the application. Such documentation may include, but
98is not limited to, utility bills, insurance information,
99contractors' statements, building permit applications, or
100building inspection certificates of occupancy.
101     (c)  Upon receipt of the application, the property
102appraiser shall investigate the statements contained therein to
103determine whether the applicant is entitled to a partial
104reimbursement under this section. If the property appraiser
105determines that the applicant is entitled to such reimbursement,
106the property appraiser shall calculate the reimbursement amount.
107The reimbursement shall be an amount equal to the total ad
108valorem taxes levied on the homestead property for the 2004 tax
109year, multiplied by a ratio equal to the number of days the
110property was uninhabitable after the damage occurred in 2004
111divided by 366. However, the amount of reimbursement may not
112exceed $1,500.
113     (d)  The property appraiser shall compile a list of
114property owners entitled to a partial reimbursement. The list
115shall be submitted to the Department of Revenue no later than
116April 1, 2005, through an electronic, web-based application
117provided by the department.
118     (e)  Upon receipt of the reimbursement lists from the
119property appraisers, the Department of Revenue shall disburse
120reimbursement checks from the department's Administrative Trust
121Fund in the amounts and to the persons indicated in the
122reimbursement lists received from the property appraisers.
123Before disbursing any reimbursement checks, the department shall
124determine the total of all reimbursement requests submitted by
125the property appraisers. If the total amount of reimbursement
126requested exceeds the amount available for that purpose, the
127department shall reduce all reimbursement checks by a percentage
128sufficient to reduce total reimbursement payments to an amount
129equal to the appropriation less any amount retained pursuant to
130paragraph (2)(c).
131     (f)  As used in this section, the term "uninhabitable"
132means that a building or structure cannot be used during a
133period of 60 days or more for the purpose for which it was
134constructed. However, if a property owner is living in an
135uninhabitable structure because alternative living quarters are
136unavailable, the owner is eligible for reimbursement as provided
137in this section.
138     (2)(a)  The property appraiser shall notify the applicant
139by mail if the property appraiser determines the applicant is
140not entitled to receive the reimbursement the applicant applied
141for under this section. Such notification shall be made on or
142before April 1, 2005. The applicant whose application for
143reimbursement was not fully granted may file a petition with the
144value adjustment board for review of that decision. The petition
145must be filed with the value adjustment board on or before the
14630th day following the mailing of the notice by the property
147appraiser.
148     (b)  The value adjustment board shall consider these
149petitions as expeditiously as possible at the same time the
150board is considering denials of homestead exemptions pursuant to
151s. 194.032, Florida Statutes, or s. 196.151, Florida Statutes.
152     (c)  By May 10, 2005, the property appraiser shall notify
153the Department of Revenue of the total amount of reimbursements
154denied for which a petition with the value adjustment board has
155been filed. The Department of Revenue shall retain an amount
156equal to the total amount of claims which had petitions filed
157with the value adjustment board, or $1 million, whichever is
158less. This retained amount shall be used for purposes of paying
159those claims which were denied by the property appraiser but
160granted by a value adjustment board. The Department of Revenue
161shall distribute the remaining funds in accordance with the
162provisions of paragraph (1)(e) to those property owners whose
163applications for reimbursement were granted by the property
164appraiser.
165     (d)  The Department of Revenue shall not pay claims for
166reimbursement from the retained funds until all appeals to the
167value adjustment board have become final. If reimbursements made
168under paragraph (1)(e) were reduced by the Department of
169Revenue, reimbursements granted by the value adjustment boards
170shall be reduced by the same percentage. If the total adjusted
171reimbursements approved by the value adjustment boards exceeds
172the amount retained by the department for paying these
173reimbursements, the department shall further reduce all
174reimbursement checks by a percentage sufficient to reduce total
175reimbursement payments to an amount equal to the amount
176retained.
177     (3)  Any person who knowingly and willfully gives false
178information for the purpose of claiming reimbursement under this
179section commits a misdemeanor of the first degree, punishable as
180provided in s. 775.082, Florida Statutes, or by a fine not
181exceeding $5,000, or both.
182     Section 3.  Reimbursement for sales taxes paid on mobile
183homes purchased to replace mobile homes damaged by a named
184tropical system.--
185     (1)  If a mobile home is purchased to replace a mobile home
186that experienced major damage from a named tropical system and
187the damaged mobile home was the permanent residence of a
188permanent resident of this state, an amount equal to the state
189sales tax paid on the purchase of the replacement mobile home
190shall be reimbursed in the following manner:
191     (a)  An application must be filed on or before May 1, 2005,
192by the owner with the property appraiser in the county in which
193the damaged mobile home was located. Failure to file such
194application on or before May 1, 2005, constitutes a waiver of
195any claim for reimbursement under this section. The application
196must be filed in the manner and form prescribed by the property
197appraiser.
198     (b)  The application, attested to under oath, must identify
199the mobile home that experienced major damage from a named
200tropical system and the date the damage occurred. Documentation
201of major damage and a copy of the invoice for the replacement
202mobile home must accompany the application. Such documentation
203may include, but is not limited to, insurance information or
204information from the Federal Emergency Management Agency or the
205American Red Cross attesting to the major damage of the mobile
206home.
207     (c)  Upon receipt of the application, the property
208appraiser shall investigate the statements contained in the
209application to determine whether the applicant is entitled to
210reimbursement under this section. If the property appraiser
211determines that the applicant is entitled to reimbursement, the
212property appraiser shall calculate the reimbursement amount. The
213reimbursement shall be an amount equal to the state sales tax
214paid on the purchase price of the replacement mobile home, as
215determined by the tax tables of the Department of Revenue, which
216amount may not exceed $1,500.
217     (d)  The property appraiser shall compile a list of mobile
218home owners entitled to reimbursement. The list shall be
219submitted to the Department of Revenue by June 1, 2005, through
220an electronic, web-based application provided by the department.
221     (e)  Upon receipt of the reimbursement lists from the
222property appraisers, the Department of Revenue shall disburse
223reimbursement checks from its Administrative Trust Fund in the
224amounts and to the persons indicated in the reimbursement lists
225received from the property appraisers. Before disbursing any
226reimbursement checks, the Department of Revenue shall determine
227the total of all reimbursement requests submitted by the
228property appraisers. If the total amount of reimbursement
229requested exceeds the amount available for that purpose, the
230department shall reduce all reimbursement checks by a percentage
231sufficient to reduce total reimbursement payments to an amount
232equal to the appropriation less any amount retained pursuant to
233paragraph (2)(c).
234     (f)  As used in this section, the term:
235     1.  "Major damage" means that a mobile home is more than 50
236percent destroyed or that a mobile home cannot be inhabited and
237cannot be repaired for less than the amount of its value before
238being damaged by the named tropical system.
239     2.  "Permanent residence" and "permanent resident" have the
240same meanings as provided in s. 196.012, Florida Statutes.
241     (2)(a)  The property appraiser shall notify the applicant
242by mail if the property appraiser determines the applicant is
243not entitled to receive the reimbursement they applied for under
244this section. Such notification shall be made on or before June
2451, 2005. The applicant whose application for reimbursement was
246not fully granted may file a petition with the value adjustment
247board for review of that decision. The petition must be filed
248with the value adjustment board on or before the 30th day
249following the mailing of the notice by the property appraiser.
250     (b)  The value adjustment board shall consider these
251petitions as expeditiously as possible at the same time the
252board is considering denials of homestead exemptions pursuant to
253s. 194.032, Florida Statutes, or s. 196.151, Florida Statutes.
254     (c)  By July 10, 2005, the property appraiser shall notify
255the Department of Revenue of the total amount of reimbursements
256denied for which a petition with the value adjustment board has
257been filed. The Department of Revenue shall retain an amount
258equal to the total amount of claims which had petitions filed
259with the value adjustment board, or $665,000, whichever is less.
260This retained amount shall be used for purposes of paying those
261claims which were denied by the property appraiser but granted
262by a value adjustment board. The Department of Revenue shall
263distribute the remaining funds in accordance with the provisions
264of paragraph (1)(e) to those mobile home owners whose
265applications for reimbursement were granted by the property
266appraiser.
267     (d)  The Department of Revenue shall not pay claims for
268reimbursement from the retained funds until all appeals to the
269value adjustment board have become final. If reimbursements made
270under paragraph (1)(e) were reduced by the Department of
271Revenue, reimbursements granted by the value adjustment boards
272shall be reduced by the same percentage. If the total adjusted
273reimbursements approved by the value adjustment boards exceeds
274the amount retained by the department for paying these
275reimbursements, the department shall further reduce all
276reimbursement checks by a percentage sufficient to reduce total
277reimbursement payments to an amount equal to the amount
278retained.
279     (3)  Any person who claims reimbursement under section 1 is
280not eligible for the reimbursement provided by this section.
281     (4)  Any person who knowingly and willfully gives false
282information for the purpose of claiming reimbursement under this
283section commits a misdemeanor of the first degree, punishable as
284provided in s. 775.082, Florida Statutes, or by a fine not
285exceeding $5,000, or both.
286     Section 4.  The Department of Revenue shall forward all
287undeliverable reimbursement checks to the appropriate property
288appraiser for subsequent delivery attempts.
289     Section 5.  The sum of $50,000 is appropriated from the
290General Revenue Fund to the Administrative Trust Fund of the
291Department of Revenue for purposes of administering this act.
292     Section 6.  The sum of $20 million is appropriated from the
293General Revenue Fund to the Administrative Trust of the
294Department of Revenue for purposes of paying a partial
295reimbursement of property taxes as provided in this act.
296     Section 7.  The sum of $15 million is appropriated from the
297General Revenue fund to the Administrative Trust Fund of the
298Department of Revenue for the purpose of paying sales tax
299reimbursements as provided in this act.
300     Section 8.  Notwithstanding the provisions of s. 216.301,
301Florida Statutes, and in accordance with s. 216.351, Florida
302Statutes, the Executive Office of the Governor shall certify
303forward on July 1 all unexpended funds appropriated pursuant to
304this act.
305     Section 9.  This act shall take effect upon becoming a law.


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