| 1 | Representative M. Davis offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Between lines 521 and 522, insert: |
| 5 | Section 9. Sections 197.307, 197.3071, 197.3072, 197.3073, |
| 6 | 197.3074, 197.3075, 197.3076, 197.3077, 197.3078, and 197.3079, |
| 7 | Florida Statutes, are created to read: |
| 8 | 197.307 Deferrals for ad valorem taxes and non-ad valorem |
| 9 | assessments on affordable rental housing property.-- |
| 10 | (1) A board of county commissioners or the governing |
| 11 | authority of a municipality may adopt an ordinance to allow for |
| 12 | ad valorem tax deferrals on affordable rental housing if the |
| 13 | owners are engaging in the operation, rehabilitation, or |
| 14 | renovation of such properties in accordance with the guidelines |
| 15 | provided in part VI of chapter 420. |
| 16 | (2) The board of county commissioners or the governing |
| 17 | authority of a municipality may also, by ordinance, authorize |
| 18 | the deferral of non-ad valorem assessments, as defined in s. |
| 19 | 197.3632, on affordable rental housing. |
| 20 | (3) The ordinance must designate the percentage or amount |
| 21 | of the deferral and the type and location of affordable rental |
| 22 | housing property for which a deferral may be granted. The |
| 23 | ordinance may also require the property to be located within a |
| 24 | particular geographic area or areas of the county or |
| 25 | municipality. |
| 26 | (4) The ordinance must specify that the deferral applies |
| 27 | only to taxes and assessments levied by the unit of government |
| 28 | granting the deferral. However, a deferral may not be granted |
| 29 | for taxes or non-ad valorem assessments levied for the payment |
| 30 | of bonds or for taxes authorized by a vote of the electors |
| 31 | pursuant to s. 9(b) or s. 12, Art. VII of the State |
| 32 | Constitution. |
| 33 | (5) The ordinance must specify that any deferral granted |
| 34 | remains in effect for the period for which it is granted |
| 35 | regardless of any change in the authority of the county or |
| 36 | municipality to grant the deferral. In order to retain the |
| 37 | deferral, however, the use and ownership of the property as |
| 38 | affordable rental housing must be maintained over the period for |
| 39 | which the deferral is granted. |
| 40 | (6) If an application for tax deferral is granted on |
| 41 | property that is located in a community redevelopment area as |
| 42 | defined in s. 163.340: |
| 43 | (a) The amount of taxes eligible for deferral must be |
| 44 | reduced, as provided for in paragraph (b), if: |
| 45 | 1. The community redevelopment agency has previously |
| 46 | issued instruments of indebtedness which are secured by |
| 47 | increment revenues on deposit in the community redevelopment |
| 48 | trust fund; and |
| 49 | 2. The instruments of indebtedness are associated with the |
| 50 | real property applying for the deferral. |
| 51 | (b) The tax deferral does not apply to an amount of taxes |
| 52 | equal to the amount that must be deposited into the community |
| 53 | redevelopment trust fund by the entity granting the deferral |
| 54 | based upon the taxable value of the property upon which the |
| 55 | deferral is being granted. Once all instruments of indebtedness |
| 56 | that existed at the time the deferral was originally granted are |
| 57 | no longer outstanding or have otherwise been defeased, this |
| 58 | paragraph no longer applies. |
| 59 | (c) If a portion of the taxes on a property are not |
| 60 | eligible for deferral as provided under paragraph (b), the |
| 61 | community redevelopment agency shall notify the property owner |
| 62 | and the tax collector 1 year before the debt instruments that |
| 63 | prevented such taxes from being deferred are no longer |
| 64 | outstanding or otherwise defeased. |
| 65 | (d) The tax collector shall notify a community |
| 66 | redevelopment agency of any tax deferral that has been granted |
| 67 | on property located within the agency's community redevelopment |
| 68 | area. |
| 69 | (e) Issuance of debt obligation after the date a deferral |
| 70 | has been granted does not reduce the amount of taxes eligible |
| 71 | for deferral. |
| 72 | (7) The tax collector shall notify: |
| 73 | (a) The taxpayer of each parcel appearing on the real |
| 74 | property assessment roll of the law allowing the deferral of |
| 75 | taxes, non-ad valorem assessments, and interest under ss. |
| 76 | 197.307-197.3079. Such notice shall be printed on the back of |
| 77 | envelopes used to mail the notice of taxes as provided under s. |
| 78 | 197.322(3). Such notice shall read: |
| 79 |
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| 80 | NOTICE TO TAXPAYERS OWNING |
| 81 |
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| 82 | AFFORDABLE RENTAL HOUSING PROPERTY |
| 83 |
|
| 84 | If your property meets certain conditions you may qualify for a |
| 85 | deferred tax payment plan on your affordable rental housing |
| 86 | property. An application to determine your eligibility is |
| 87 | available in the county tax collector's office. |
| 88 | (b) On or before November 1 of each year, each taxpayer |
| 89 | for whom a tax deferral has been previously granted of the |
| 90 | accumulated sum of deferred taxes, non-ad valorem assessments, |
| 91 | and interest outstanding. |
| 92 | 197.3071 Eligibility for tax deferral.--The tax deferral |
| 93 | authorized by this section is applicable only on a prorata basis |
| 94 | to the ad valorem taxes levied on residential units within a |
| 95 | property which meet the following conditions: |
| 96 | (1) Units for which the monthly rent along with taxes, |
| 97 | insurance, and utilities does not exceed 30 percent of the |
| 98 | median adjusted gross annual income as defined in s. 420.0004 |
| 99 | for the households described in subsection (2). |
| 100 | (2) Units that are occupied by extremely-low-income |
| 101 | persons, very-low-income persons, low-income persons, or |
| 102 | moderate-income persons as these terms are defined in s. |
| 103 | 420.0004. |
| 104 | 197.3072 Deferral for affordable rental housing |
| 105 | properties.-- |
| 106 | (1) Any property owner in a jurisdiction that has adopted |
| 107 | an ad valorem tax-deferral ordinance or a deferral of non-ad |
| 108 | valorem assessments ordinance pursuant to s. 197.307 and who |
| 109 | owns an eligible affordable rental housing property as described |
| 110 | in s. 197.3071 may apply for a deferral of payment by filing an |
| 111 | annual application for deferral with the county tax collector on |
| 112 | or before January 31 following the year in which the taxes and |
| 113 | non-ad valorem assessments are assessed. The property owner has |
| 114 | the burden to affirmatively demonstrate compliance with the |
| 115 | requirements of this section. |
| 116 | (2) Approval by the tax collector defers that portion of |
| 117 | the combined total of ad valorem taxes and any non-ad valorem |
| 118 | assessments plus interest that are authorized to be deferred by |
| 119 | an ordinance enacted pursuant to s. 197.307. |
| 120 | (3) Deferral may not be granted if: |
| 121 | (a) The total amount of deferred taxes, non-ad valorem |
| 122 | assessments, and interest plus the total amount of all other |
| 123 | unsatisfied liens on the property exceeds 85 percent of the |
| 124 | assessed value of the property; or |
| 125 | (b) The primary financing on the affordable rental housing |
| 126 | property is for an amount that exceeds 70 percent of the |
| 127 | assessed value of the property. |
| 128 | (4) The amount of taxes deferred, non-ad valorem |
| 129 | assessments, and interest shall accrue interest at a rate equal |
| 130 | to the annually compounded rate of 3 percent plus the Consumer |
| 131 | Price Index for All Urban Consumers; however, the interest rate |
| 132 | may not exceed 9.5 percent. |
| 133 | (5) The deferred taxes, non-ad valorem assessments, and |
| 134 | interest constitute a prior lien on the affordable rental |
| 135 | housing property and shall attach as of the date and in the same |
| 136 | manner and be collected as other liens for taxes as provided for |
| 137 | under this chapter, but such deferred taxes, non-ad valorem |
| 138 | assessments, and interest are due, payable, and delinquent as |
| 139 | provided in ss. 197.307-197.3079. |
| 140 | 197.3073 Deferral application.-- |
| 141 | (1) The application for a deferral of ad valorem taxes and |
| 142 | non-ad valorem assessments must be made annually upon a form |
| 143 | prescribed by the department and furnished by the county tax |
| 144 | collector. The application form must be signed under oath by the |
| 145 | property owner applying for the deferral before an officer |
| 146 | authorized by the state to administer oaths. The application |
| 147 | form must provide notice to the property owner of the manner in |
| 148 | which interest is computed. The application form must contain an |
| 149 | explanation of the conditions to be met for approval of the |
| 150 | deferral and the conditions under which deferred taxes, non-ad |
| 151 | valorem assessments, and interest become due, payable, and |
| 152 | delinquent. Each application must clearly state that all |
| 153 | deferrals pursuant to this section constitute a lien on the |
| 154 | property for which the deferral is granted. The tax collector |
| 155 | may require the property owner to submit any other evidence and |
| 156 | documentation considered necessary by the tax collector in |
| 157 | reviewing the application. |
| 158 | (2) The tax collector shall consider and render his or her |
| 159 | findings, determinations, and decision on each annual |
| 160 | application for a deferral for affordable rental housing within |
| 161 | 45 days after the date the application is filed. The tax |
| 162 | collector shall exercise reasonable discretion based upon |
| 163 | applicable information available under this section. The |
| 164 | determinations and findings of the tax collector are not quasi |
| 165 | judicial and are subject exclusively to review by the value |
| 166 | adjustment board as provided by this section. A tax collector |
| 167 | who finds that a property owner is entitled to the deferral |
| 168 | shall approve the application and file the application in the |
| 169 | permanent records. |
| 170 | (a) A tax collector who finds that a property owner is not |
| 171 | entitled to the deferral shall send a notice of disapproval |
| 172 | within 45 days after the date the application is filed, giving |
| 173 | reasons for the disapproval. The notice must be sent by personal |
| 174 | delivery or registered mail to the mailing address given by the |
| 175 | property owner in the manner in which the original notice was |
| 176 | served upon the property owner and must be filed among the |
| 177 | permanent records of the tax collector's office. The original |
| 178 | notice of disapproval sent to the property owner shall advise |
| 179 | the property owner of the right to appeal the decision of the |
| 180 | tax collector to the value adjustment board and provide the |
| 181 | procedures for filing an appeal. |
| 182 | (b) An appeal by the property owner of the decision of the |
| 183 | tax collector to deny the deferral must be submitted to the |
| 184 | value adjustment board on a form prescribed by the department |
| 185 | and furnished by the tax collector. The appeal must be filed |
| 186 | with the value adjustment board within 20 days after the |
| 187 | applicant's receipt of the notice of disapproval, and the board |
| 188 | must approve or disapprove the appeal within 30 days after |
| 189 | receipt of the appeal. The value adjustment board shall review |
| 190 | the application and the evidence presented to the tax collector |
| 191 | upon which the property owner based a claim for deferral and, at |
| 192 | the election of the property owner, shall hear the property |
| 193 | owner in person, or by agent on the property owner's behalf, |
| 194 | concerning his or her right to the deferral. The value |
| 195 | adjustment board shall reverse the decision of the tax collector |
| 196 | and grant a deferral to the property owner if, in its judgment, |
| 197 | the property owner is entitled to the deferral or shall affirm |
| 198 | the decision of the tax collector. Action by the value |
| 199 | adjustment board is final unless the property owner or tax |
| 200 | collector or other lienholder, within 15 days after the date of |
| 201 | disapproval of the application by the board, files for a de novo |
| 202 | proceeding for a declaratory judgment or other appropriate |
| 203 | proceeding in the circuit court of the county in which the |
| 204 | property is located. |
| 205 | (3) Each application for deferral must contain a list of, |
| 206 | and the current value of, all outstanding liens on the property |
| 207 | for which a deferral is requested. |
| 208 | (4) For approved applications, the date the deferral |
| 209 | application is received by the tax collector shall be the date |
| 210 | used in calculating taxes due and payable at the expiration of |
| 211 | the tax deferral net of discounts for early payment. |
| 212 | (5) If proof has not been furnished with a prior |
| 213 | application, each property owner shall furnish proof of fire and |
| 214 | extended coverage insurance in an amount that is in excess of |
| 215 | the sum of all outstanding liens including a lien for the |
| 216 | deferred taxes, non-ad valorem assessments, and interest with a |
| 217 | loss payable clause to the county tax collector. |
| 218 | (6) The tax collector shall notify the property appraiser |
| 219 | in writing of those parcels for which taxes or assessments have |
| 220 | been deferred. |
| 221 | (7) The property appraiser shall promptly notify the tax |
| 222 | collector of changes in ownership or use of properties that have |
| 223 | been granted a deferral. |
| 224 | (8) The property owner shall promptly notify the tax |
| 225 | collector of changes in ownership or use of properties that have |
| 226 | been granted tax deferrals. |
| 227 | 197.3074 Deferred payment tax certificates.-- |
| 228 | (1) The tax collector shall notify each local governing |
| 229 | body of the amount of taxes and non-ad valorem assessments |
| 230 | deferred which would otherwise have been collected for the |
| 231 | governing body. The tax collector shall, at the time of the tax |
| 232 | certificate sale held under s. 197.432 strike each certificate |
| 233 | off to the county. Certificates issued under this section are |
| 234 | exempt from the public sale of tax certificates held pursuant to |
| 235 | s. 197.432. |
| 236 | (2) The certificates held by the county shall bear |
| 237 | interest at a rate equal to the annually compounded rate of 3 |
| 238 | percent plus the Consumer Price Index for All Urban Consumers; |
| 239 | however, the interest rate may not exceed 9.5 percent. |
| 240 | 197.3075 Change in use or ownership of property.-- |
| 241 | (1) If there is a change in use or ownership of the |
| 242 | property that has been granted an ad valorem tax or non-ad |
| 243 | valorem assessment deferral such that the property owner is no |
| 244 | longer entitled to claim the property as an affordable rental |
| 245 | housing property, or if there is a change in the legal or |
| 246 | beneficial ownership of the property, or if the owner fails to |
| 247 | maintain the required fire and extended insurance coverage, the |
| 248 | total amount of deferred taxes, non-ad valorem assessments, and |
| 249 | interest for all previous years becomes due and payable November |
| 250 | 1 of the year in which the change in use or ownership occurs or |
| 251 | on the date failure to maintain insurance occurs, and is |
| 252 | delinquent on April 1 of the year following the year in which |
| 253 | the change in use or ownership or failure to maintain insurance |
| 254 | occurs. |
| 255 | (2) Whenever the property appraiser discovers that there |
| 256 | has been a change in the use or ownership of the property that |
| 257 | has been granted a deferral, the property appraiser shall notify |
| 258 | the tax collector in writing of the date such change occurs, and |
| 259 | the tax collector shall collect any taxes, non-ad valorem |
| 260 | assessments, and interest due or delinquent. |
| 261 | (3) During any year in which the total amount of deferred |
| 262 | taxes, non-ad valorem assessments, interest, and all other |
| 263 | unsatisfied liens on the property exceeds 85 percent of the |
| 264 | assessed value of the property, the tax collector shall |
| 265 | immediately notify the property owner that the portion of taxes, |
| 266 | non-ad valorem assessments, and interest which exceeds 85 |
| 267 | percent of the assessed value of the property is due and payable |
| 268 | within 30 days after receipt of the notice. Failure to pay the |
| 269 | amount due shall cause the total amount of deferred taxes, non- |
| 270 | ad valorem assessments, and interest to become delinquent. |
| 271 | (4) If on or before June 1 following the date the taxes |
| 272 | deferred under this subsection become delinquent, the tax |
| 273 | collector shall sell a tax certificate for the delinquent taxes |
| 274 | and interest in the manner provided by s. 197.432. |
| 275 | 197.3076 Prepayment of deferred taxes and non-ad valorem |
| 276 | assessments.-- |
| 277 | (1) All or part of the deferred taxes, non-ad valorem |
| 278 | assessments, and accrued interest may at any time be paid to the |
| 279 | tax collector by: |
| 280 | (a) The property owner; or |
| 281 | (b) The property owner's next of kin, heir, child, or any |
| 282 | person having or claiming a legal or equitable interest in the |
| 283 | property, if an objection is not made by the owner within 30 |
| 284 | days after the tax collector notifies the property owner of the |
| 285 | fact that such payment has been tendered. |
| 286 | (2) Any partial payment made pursuant to this section |
| 287 | shall be applied first to accrued interest. |
| 288 | 197.3077 Distribution of payments.--When any deferred tax, |
| 289 | non-ad valorem assessment, or interest is collected, the tax |
| 290 | collector shall maintain a record of the payment, setting forth |
| 291 | a description of the property and the amount of taxes or |
| 292 | interest collected for the property. The tax collector shall |
| 293 | distribute payments received in accordance with the procedures |
| 294 | for distributing ad valorem taxes, non-ad valorem assessments, |
| 295 | or redemption moneys as prescribed in this chapter. |
| 296 | 197.3078 Construction.--This section does not prevent the |
| 297 | collection of personal property taxes that become a lien against |
| 298 | tax-deferred property, or defer payment of special assessments |
| 299 | to benefited property other than those specifically allowed to |
| 300 | be deferred, or affect any provision of any mortgage or other |
| 301 | instrument relating to property requiring a person to pay ad |
| 302 | valorem taxes or non-ad valorem assessments. |
| 303 | 197.3079 Penalties.-- |
| 304 | (1) The following penalties shall be imposed on any person |
| 305 | who willfully files information required under this section |
| 306 | which is incorrect: |
| 307 | (a) The person shall pay the total amount of deferred |
| 308 | taxes, non-ad valorem assessments, and interest which shall |
| 309 | immediately become due; |
| 310 | (b) The person shall be disqualified from filing a tax- |
| 311 | deferral application for the next 3 years; and |
| 312 | (c) The person shall pay a penalty of 25 percent of the |
| 313 | total amount of taxes, non-ad valorem assessments, and interest |
| 314 | deferred. |
| 315 | (2) Any person against whom penalties have been imposed |
| 316 | may appeal to the value adjustment board within 30 days after |
| 317 | the date the penalties were imposed. |
| 318 |
|
| 319 | ======= T I T L E A M E N D M E N T ======= |
| 320 | Between lines 35 and 36, insert: |
| 321 | creating ss. 197.307, 197.3071, 197.3072, 197.3073, 197.3074, |
| 322 | 197.3075, 197.3076, 197.3077, 197.3078, and 197.3079, F.S.; |
| 323 | authorizing a county commission or municipality to adopt an |
| 324 | ordinance providing for the deferral of ad valorem taxes and |
| 325 | non-ad valorem assessments for affordable rental housing |
| 326 | property under certain conditions; requiring the tax collector |
| 327 | to provide certain notices to taxpayers about deferrals; |
| 328 | providing specifications for such ordinances; providing |
| 329 | eligibility requirements; authorizing a property owner to defer |
| 330 | payment of ad valorem taxes and certain assessments; providing |
| 331 | circumstances in which taxes and assessments may not be |
| 332 | deferred; specifying the rate for deferment; providing that the |
| 333 | taxes, assessments, and interest deferred constitute a prior |
| 334 | lien on the property; providing an application process; |
| 335 | providing notice requirements for applications that are not |
| 336 | approved for deferment; providing an appeals process; requiring |
| 337 | applications for deferral to contain a list of outstanding |
| 338 | liens; providing the date for calculating taxes due and payable; |
| 339 | requiring that a property owner furnish proof of certain |
| 340 | insurance coverage under certain conditions; requiring the tax |
| 341 | collector and the property owner to notify the property |
| 342 | appraiser of parcels for which taxes and assessments have been |
| 343 | deferred; requiring the property appraiser to notify the tax |
| 344 | collector of changes in ownership or use of tax-deferred |
| 345 | properties; providing requirements for tax certificates for |
| 346 | deferred payment; providing the rate of interest; providing |
| 347 | circumstances in which deferrals cease; requiring the property |
| 348 | appraiser to notify the tax collector of deferrals that have |
| 349 | ceased; requiring the tax collector to collect taxes, |
| 350 | assessments and interest due; requiring the tax collector to |
| 351 | notify the property owner of due taxes on tax-deferred property |
| 352 | under certain conditions; requiring the tax collector to sell a |
| 353 | tax certificate under certain circumstances; specifying persons |
| 354 | who may pay deferred taxes, assessments and accrued interest; |
| 355 | requiring the tax collector to maintain a record of payment and |
| 356 | to distribute payments; providing for construction of provisions |
| 357 | authorizing the deferments; providing penalties; |