HB 0471

1
A bill to be entitled
2An act relating to relief for persons or businesses whose
3property was damaged by a named tropical system; providing
4for reimbursement of a portion of the ad valorem tax
5levied on a house or other residential nonhomestead
6building or commercial real property if the building or
7property is rendered unusable or uninhabitable due to a
8named tropical system; requiring that application for such
9reimbursement be made with the property appraiser;
10providing application requirements; requiring that the
11property owner provide documentation that the property was
12unusable or uninhabitable; requiring each property
13appraiser to determine an applicant's entitlement to
14reimbursement and the reimbursement amount; providing a
15formula for calculating the reimbursement amount; limiting
16the reimbursement amount; requiring property appraisers to
17submit reimbursement lists to the Department of Revenue by
18a specified date; requiring the Department of Revenue to
19determine the total reimbursement payments; providing a
20definition; authorizing an applicant to file a petition
21with the value adjustment board if the application for
22reimbursement is not fully granted; requiring that the
23department retain funds for the purpose of paying claims
24that are subsequently granted by a value adjustment board;
25providing a penalty for giving false information;
26requiring that undeliverable reimbursement checks be
27forwarded to the certifying property appraiser; providing
28appropriations; providing for certifying forward
29unexpended funds; providing for reimbursement of the state
30sales tax paid on the purchase of certain mobile homes to
31replace mobile homes that experienced major damage from a
32named tropical system; requiring that application for such
33reimbursement be made with the property appraiser;
34providing application requirements; requiring that the
35property owner provide documentation of damage to the
36mobile home; requiring each property appraiser to
37determine an applicant's entitlement to reimbursement and
38the reimbursement amount; limiting the reimbursement
39amount; requiring property appraisers to submit
40reimbursement lists to the Department of Revenue by a
41specified date; requiring the Department of Revenue to
42determine the total reimbursement payments; providing
43definitions; authorizing an applicant to file a petition
44with the value adjustment board if the application for
45reimbursement is not fully granted; requiring that the
46department retain funds for the purpose of paying claims
47that are subsequently granted by a value adjustment board;
48providing a penalty for giving false information;
49providing an appropriation; providing that the Legislature
50intends for payments made under the act to be considered
51disaster relief for purposes of the Internal Revenue Code;
52providing an effective date.
53
54Be It Enacted by the Legislature of the State of Florida:
55
56     Section 1.  Reimbursement for ad valorem taxes levied on
57commercial real property or residential property other than
58homestead residential property rendered unusable or
59uninhabitable due to a named tropical system.--
60     (1)  If commercial real property or residential property
61that has not been granted the homestead exemption under s.
62196.031, Florida Statutes, is damaged so that it is rendered
63unusable or uninhabitable due to a named tropical system during
642004, the ad valorem taxes levied for that commercial real
65property or residential property for the 2004 tax year shall be
66partially reimbursed in the following manner:
67     (a)  An application must be filed by the owner, on or
68before August 1, 2005, with the property appraiser in the county
69where the property is located. Failure to file such application
70on or before August 1, 2005, constitutes a waiver of any claim
71for partial reimbursement under this section. The application
72must be filed in the manner and form prescribed by the property
73appraiser.
74     (b)  The application, attested to under oath, must identify
75the property rendered unusable or uninhabitable by a named
76tropical system, the date the damage occurred, and the number of
77days the property was unusable or uninhabitable after the damage
78occurred. Documentation supporting the claim that the property
79was unusable or uninhabitable must accompany the application.
80Such documentation may include, but is not limited to, utility
81bills, insurance information, contractors' statements, building
82permit applications, or building inspection certificates of
83occupancy.
84     (c)  Upon receipt of the application, the property
85appraiser shall investigate the statements contained therein to
86determine whether the applicant is entitled to a partial
87reimbursement under this section. If the property appraiser
88determines that the applicant is entitled to such reimbursement,
89the property appraiser shall calculate the reimbursement amount.
90The reimbursement shall be an amount equal to the total ad
91valorem taxes levied on the property for the 2004 tax year,
92multiplied by a ratio equal to the number of days the property
93was unusable or uninhabitable after the damage occurred in 2004
94divided by 366. However, the amount of reimbursement may not
95exceed $1,500.
96     (d)  The property appraiser shall compile a list of
97property owners entitled to a partial reimbursement. The list
98shall be submitted to the Department of Revenue no later than
99September 1, 2005, through an electronic, web-based application
100provided by the department.
101     (e)  Upon receipt of the reimbursement lists from the
102property appraisers, the Department of Revenue shall disburse
103reimbursement checks from its Administrative Trust Fund in the
104amounts and to the persons indicated in the reimbursement lists
105received from the property appraisers. Before disbursing any
106reimbursement checks, the Department of Revenue shall determine
107the total of all reimbursement requests submitted by the
108property appraisers. If the total amount of reimbursement
109requested exceeds the amount available for that purpose, the
110department shall reduce all reimbursement checks by a percentage
111sufficient to reduce total reimbursement payments to an amount
112equal to the appropriation, less any amount retained pursuant to
113paragraph (2)(c).
114     (f)  As used in this section, the term "unusable" or
115"uninhabitable" means that a building or structure cannot be
116used during a period of 60 days or more for the purpose for
117which it was constructed. However, if a property owner is using
118or living in an unusable or uninhabitable structure because
119alternative operating or living quarters are unavailable, the
120owner is eligible for reimbursement as provided in this section.
121     (2)(a)  The property appraiser shall notify the applicant
122by mail if the property appraiser determines that the applicant
123is not entitled to receive the reimbursement that he or she
124applied for under this section. Such notification must be made
125on or before September 1, 2005. If an applicant's application
126for reimbursement is not fully granted, the applicant may file a
127petition with the value adjustment board for review of that
128decision. The petition must be filed with the value adjustment
129board on or before the 30th day following the mailing of the
130notice by the property appraiser.
131     (b)  The value adjustment board shall consider these
132petitions as expeditiously as possible.
133     (c)  By October 10, 2005, the property appraiser shall
134notify the Department of Revenue of the total amount of
135reimbursements denied for which a petition with the value
136adjustment board has been filed. The Department of Revenue shall
137retain an amount equal to the total amount of claims which had
138petitions filed with the value adjustment board, or $5 million,
139whichever is less. This retained amount shall be used for the
140purpose of paying those claims that were denied by the property
141appraiser but granted by a value adjustment board. The
142Department of Revenue shall distribute the remaining funds in
143accordance with the provisions of paragraph (1)(e) to those
144property owners whose applications for reimbursement were
145granted by the property appraiser.
146     (d)  The Department of Revenue may not pay claims for
147reimbursement from the retained funds until all appeals to the
148value adjustment board have become final. If reimbursements made
149under paragraph (1)(e) were reduced by the Department of
150Revenue, reimbursements granted by the value adjustment boards
151shall be reduced by the same percentage. If the total adjusted
152reimbursements approved by the value adjustment boards exceeds
153the amount retained by the department for paying these
154reimbursements, the department shall further reduce all
155reimbursement checks by a percentage sufficient to reduce total
156reimbursement payments to an amount equal to the amount
157retained.
158     (3)  Any person who knowingly and willfully gives false
159information for the purpose of claiming reimbursement under this
160section commits a misdemeanor of the first degree, punishable as
161provided in s. 775.082, Florida Statutes, or by a fine not
162exceeding $5,000, or both.
163     Section 2.  The Department of Revenue shall forward all
164undeliverable reimbursement checks to the certifying property
165appraiser for subsequent delivery attempts.
166     Section 3.  The sum of $70,000 is appropriated from the
167General Revenue Fund to the Administrative Trust Fund of the
168Department of Revenue for the purpose of administering this act.
169     Section 4.  Notwithstanding the provisions of s. 216.301,
170Florida Statutes, to the contrary and in accordance with s.
171216.351, Florida Statutes, the Executive Office of the Governor
172shall, on July 1, certify forward all unexpended funds
173appropriated pursuant to this act.
174     Section 5.  The sum of $100 million is appropriated from
175the General Revenue Fund to the Administrative Trust Fund of the
176Department of Revenue for purposes of paying a partial
177reimbursement of property taxes as provided in this act.
178     Section 6.  Reimbursement for sales taxes paid on mobile
179homes purchased to replace mobile homes damaged by a named
180tropical system.--
181     (1)  If a mobile home is purchased to replace a mobile home
182that experienced major damage from a named tropical system, and
183if the damaged mobile home was used for commercial or
184residential nonhomestead purposes, the state sales tax paid on
185the purchase of the replacement mobile home shall be reimbursed
186in the following manner:
187     (a)  An application must be filed on or before October 1,
1882005, by the owner with the property appraiser in the county
189where the damaged mobile home was located. Failure to file such
190application on or before October 1, 2005, constitutes a waiver
191of any claim for reimbursement under this section. The
192application must be filed in the manner and form prescribed by
193the property appraiser.
194     (b)  The application, attested to under oath, must identify
195the mobile home that experienced major damage from a named
196tropical system and the date the damage occurred. Documentation
197of major damage and a copy of the invoice for the replacement
198mobile home must accompany the application. Such documentation
199may include, but is not limited to, insurance information or
200information from the Federal Emergency Management Agency or the
201American Red Cross attesting to the major damage of the mobile
202home.
203     (c)  Upon receipt of the application, the property
204appraiser shall investigate the statements contained therein to
205determine whether the applicant is entitled to reimbursement
206under this section. If the property appraiser determines that
207the applicant is entitled to reimbursement, the property
208appraiser shall calculate the reimbursement amount. The
209reimbursement shall be an amount equal to the state sales tax
210paid on the purchase price of the replacement mobile home, as
211determined by the tax tables of the Department of Revenue, which
212amount may not exceed $1,500.
213     (d)  The property appraiser shall compile a list of mobile
214home owners entitled to reimbursement. The list shall be
215submitted to the Department of Revenue by November 1, 2005,
216through an electronic, web-based application provided by the
217department.
218     (e)  Upon receipt of the reimbursement lists from the
219property appraisers, the Department of Revenue shall disburse
220reimbursement checks from its Administrative Trust Fund in the
221amounts and to the persons indicated in the reimbursement lists
222received from the property appraisers. Before disbursing any
223reimbursement checks, the Department of Revenue shall determine
224the total of all reimbursement requests submitted by the
225property appraisers. If the total amount of reimbursement
226requested exceeds the amount available for that purpose, the
227department shall reduce all reimbursement checks by a percentage
228sufficient to reduce total reimbursement payments to an amount
229equal to the appropriation, less any amount retained pursuant to
230paragraph (2)(c).
231     (f)  As used in this section, the term:
232     1.  "Major damage" means that a mobile home is more than
23350-percent destroyed or that a mobile home cannot be used for
234the purposes for which it was purchased or inhabited and cannot
235be repaired for less than the amount of its value before the
236named tropical system.
237     2.  "Mobile home" means a mobile home as defined in s.
238320.01(2)(a), Florida Statutes, a manufactured home as defined
239in s. 320.01(2)(b), Florida Statutes, or a trailer as defined in
240s. 320.08(10), Florida Statutes.
241     3.  "Permanent residence" and "permanent resident" have the
242same meanings as provided in s. 196.012, Florida Statutes.
243     (2)(a)  The property appraiser shall notify the applicant
244by mail if the property appraiser determines that the applicant
245is not entitled to receive the reimbursement that he or she
246applied for under this section. Such notification must be made
247on or before June 1, 2005. If an applicant's application for
248reimbursement is not fully granted, the applicant may file a
249petition with the value adjustment board for review of that
250decision. The petition must be filed with the value adjustment
251board on or before the 30th day following the mailing of the
252notice by the property appraiser.
253     (b)  The value adjustment board shall consider these
254petitions as expeditiously as possible at the same time it is
255considering denials of homestead exemptions pursuant to ss.
256194.032 and 196.151, Florida Statutes.
257     (c)  By July 10, 2005, the property appraiser shall notify
258the Department of Revenue of the total amount of reimbursements
259denied for which a petition with the value adjustment board has
260been filed. The Department of Revenue shall retain an amount
261equal to the total amount of claims which had petitions filed
262with the value adjustment board, or $3,325,000, whichever is
263less. This retained amount shall be used for the purpose of
264paying those claims that were denied by the property appraiser
265but granted by a value adjustment board. The Department of
266Revenue shall distribute the remaining funds in accordance with
267the provisions of paragraph (1)(e) to those mobile home owners
268whose applications for reimbursement were granted by the
269property appraiser.
270     (d)  The Department of Revenue may not pay claims for
271reimbursement from the retained funds until all appeals to the
272value adjustment board have become final. If reimbursements made
273under paragraph (1)(e) were reduced by the Department of
274Revenue, reimbursements granted by the value adjustment boards
275shall be reduced by the same percentage. If the total adjusted
276reimbursements approved by the value adjustment boards exceeds
277the amount retained by the department for paying these
278reimbursements, the department shall further reduce all
279reimbursement checks by a percentage sufficient to reduce total
280reimbursement payments to an amount equal to the amount
281retained.
282     (3)  Any person who claims reimbursement under section 1 of
283this act is not eligible for the reimbursement provided by this
284section.
285     (4)  Any person who knowingly and willfully gives false
286information for the purpose of claiming reimbursement under this
287section commits a misdemeanor of the first degree, punishable as
288provided in s. 775.082, Florida Statutes, or by a fine not
289exceeding $5,000, or both.
290     Section 7.  The sum of $75 million is appropriated from the
291General Revenue fund to the Administrative Trust Fund of the
292Department of Revenue for the purposes of paying sales tax
293reimbursements as provided in this act.
294     Section 8.  It is the intent of the Legislature that
295payments made to property owners under this act shall be
296considered disaster-relief assistance within the meaning of
297section 139 of the Internal Revenue Code.
298     Section 9.  This act shall take effect upon becoming a law.


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