Senate Bill sb1026c1
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Florida Senate - 2007 CS for SB 1026
By the Committee on Community Affairs; and Senator Haridopolos
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1 A bill to be entitled
2 An act relating to the ad valorem taxation of
3 homestead property; creating s. 196.082, F.S.;
4 implementing s. (6)(g), Art. VII of the State
5 Constitution; providing that certain disabled
6 veterans must receive a discount from the
7 amount of the ad valorem tax levied on their
8 homestead property; providing conditions under
9 which the discount applies; providing
10 application procedures; imposing requirements
11 upon a property appraiser who denies such an
12 application; providing for an appeal to the
13 value adjustment board; allowing reapplication
14 in a subsequent year; providing requirements
15 for the property appraiser in applying the
16 discount; amending s. 196.011, F.S.;
17 authorizing the governing body of a county to
18 waive the requirement that an annual
19 application be made for a veteran's disability
20 discount; requiring a veteran who receives such
21 a discount to notify the property appraiser of
22 any changes in the use of the property or in
23 his or her degree of disability; providing
24 penalties for noncompliance; providing for
25 retroactivity; providing an effective date.
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27 Be It Enacted by the Legislature of the State of Florida:
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29 Section 1. Section 196.082, Florida Statutes, is
30 created to read:
31 196.082 Discounts for disabled veterans.--
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1 (1) Each veteran who is age 65 or older and is
2 partially or totally permanently disabled shall receive a
3 discount from the amount of the ad valorem tax otherwise owed
4 on homestead property that the veteran owns and resides in if:
5 (a) The disability was combat-related;
6 (b) The veteran was a resident of this state at the
7 time of entering the military service of the United States;
8 and
9 (c) The veteran was honorably discharged upon
10 separation from military service.
11 (2) The discount shall be in a percentage equal to the
12 percentage of the veteran's permanent, service-connected
13 disability as determined by the United States Department of
14 Veterans Affairs.
15 (3) To qualify for the discount granted under this
16 section, an applicant must submit to the county property
17 appraiser by March 1:
18 (a) Proof of residency at the time of entering
19 military service;
20 (b) An official letter from the United States
21 Department of Veterans Affairs which states the percentage of
22 the veteran's service-connected disability and evidence that
23 reasonably identifies the disability as combat-related; and
24 (c) A copy of the veteran's honorable discharge.
25 (4) If the property appraiser denies the request for a
26 discount, the appraiser must notify the applicant in writing,
27 stating the reasons for denial, on or before July 1 of the
28 year for which the application was filed. The applicant may
29 reapply for the discount in a subsequent year using the
30 procedure in this section. All notifications must specify the
31 right to appeal to the value adjustment board and the
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1 procedures to follow in obtaining such an appeal under s.
2 196.193(5).
3 (5) The property appraiser shall apply the discount by
4 reducing the taxable value before certifying the tax roll to
5 the tax collector.
6 (a) The property appraiser shall first ascertain all
7 other applicable exemptions, including exemptions provided
8 pursuant to local option, and deduct all other exemptions from
9 the assessed value.
10 (b) The percentage discount portion of the remaining
11 value which is attributable to service-connected disabilities
12 shall be subtracted to yield the discounted taxable value.
13 (c) The resulting taxable value shall be included in
14 the certification for use by taxing authorities in setting
15 millage.
16 (d) The property appraiser shall place the discounted
17 amount on the tax roll when it is extended.
18 Section 2. Subsection (9) of section 196.011, Florida
19 Statutes, is amended to read:
20 196.011 Annual application required for exemption.--
21 (9)(a) A county may, at the request of the property
22 appraiser and by a majority vote of its governing body, waive
23 the requirement that an annual application or statement be
24 made for exemption of property within the county after an
25 initial application is made and the exemption granted. The
26 waiver under this subsection of the annual application or
27 statement requirement applies to all exemptions under this
28 chapter except the exemption under s. 196.1995.
29 Notwithstanding such waiver, refiling of an application or
30 statement shall be required when any property granted an
31 exemption is sold or otherwise disposed of, when the ownership
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1 changes in any manner, when the applicant for homestead
2 exemption ceases to use the property as his or her homestead,
3 or when the status of the owner changes so as to change the
4 exempt status of the property. In its deliberations on whether
5 to waive the annual application or statement requirement, the
6 governing body shall consider the possibility of fraudulent
7 exemption claims which may occur due to the waiver of the
8 annual application requirement. It is the duty of the owner of
9 any property granted an exemption who is not required to file
10 an annual application or statement to notify the property
11 appraiser promptly whenever the use of the property or the
12 status or condition of the owner changes so as to change the
13 exempt status of the property. If any property owner fails to
14 so notify the property appraiser and the property appraiser
15 determines that for any year within the prior 10 years the
16 owner was not entitled to receive such exemption, the owner of
17 the property is subject to the taxes exempted as a result of
18 such failure plus 15 percent interest per annum and a penalty
19 of 50 percent of the taxes exempted. Except for homestead
20 exemptions controlled by s. 196.161, it is the duty of the
21 property appraiser making such determination to record in the
22 public records of the county a notice of tax lien against any
23 property owned by that person or entity in the county, and
24 such property must be identified in the notice of tax lien.
25 Such property is subject to the payment of all taxes and
26 penalties. Such lien when filed shall attach to any property,
27 identified in the notice of tax lien, owned by the person who
28 illegally or improperly received the exemption. Should such
29 person no longer own property in that county, but own property
30 in some other county or counties in the state, it shall be the
31 duty of the property appraiser to record a notice of tax lien
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1 in such other county or counties, identifying the property
2 owned by such person or entity in such county or counties, and
3 it shall become a lien against such property in such county or
4 counties.
5 (b) A county may, at the request of the property
6 appraiser and by a majority vote of its governing body, waive
7 the requirement that an annual application be made for the
8 veteran's disability discount granted pursuant to s. 6(g),
9 Art. VII of the State Constitution after an initial
10 application is made and the discount granted. It is the duty
11 of the disabled veteran receiving a discount for which annual
12 application has been waived to notify the property appraiser
13 promptly whenever the use of the property or the percentage of
14 disability to which the veteran is entitled changes. If a
15 disabled veteran fails to notify the property appraiser and
16 the property appraiser determines that for any year within the
17 prior 10 years the veteran was not entitled to receive all or
18 a portion of such discount, the penalties and processes in
19 paragraph (a) relating to the failure to notify the property
20 appraiser of ineligibility for an exemption shall apply.
21 (c)(b) For any exemption under s. 196.101(2), the
22 statement concerning gross income must be filed with the
23 property appraiser not later than March 1 of every year.
24 (d)(c) If an exemption for which the annual
25 application is waived pursuant to this subsection will be
26 denied by the property appraiser in the absence of the
27 refiling of the application, notification of an intent to deny
28 the exemption shall be mailed to the owner of the property
29 prior to February 1. If the property appraiser fails to
30 timely mail such notice, the application deadline for such
31 property owner pursuant to subsection (1) shall be extended to
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1 28 days after the date on which the property appraiser mails
2 such notice.
3 Section 3. This act shall take effect upon becoming a
4 law and shall apply retroactively to December 7, 2006.
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6 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
7 Senate Bill 1026
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9 The committee substitute (CS) establishes a deadline of July 1
of the year for which the application was filed for a property
10 appraiser to provide in writing the reasons for the denial of
the discount. The applicant may reapply in a subsequent year.
11 It requires the notice from a property appraiser regarding a
denial of the discount to specify the right to appeal to the
12 value adjustment board. The CS provides requirements for a
property appraiser to apply the discount. It allows a county
13 to waive the requirement that a veteran reapply annually for
the discount. If reapplication is waived, the penalties and
14 processes relating to the failure to notify the property
appraiser of a change in eligibility for a homestead exemption
15 also apply to this discount. It makes a technical change.
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