Amendment
Bill No. 2482
Amendment No. 214927
CHAMBER ACTION
Senate House
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1Representative(s) Patterson, Adams, Cusack, H. Gibson, Hays,
2Hukill, and Pickens offered the following:
3
4     Substitute Amendment for Amendment (032401) to the Senate
5Bill (with title amendment)
6     On page 63, line 17, through page 65, line 15,
7remove:  all of said lines,
8
9and insert:  
10     Section 38.  Reimbursement of ad valorem taxes levied on
11residential property rendered uninhabitable due to tornadoes.--
12     (1)  If a house or other residential building or structure
13that has been granted the homestead exemption under s. 196.031,
14Florida Statutes, is damaged so that it is rendered
15uninhabitable due to a tornado on February 2, 2007, the ad
16valorem taxes levied for that house or other residential
17building for the 2007 tax year shall be partially reimbursed in
18the following manner:
19     (a)  An application must be filed by the owner, on or
20before February 1 of the year following the year in which the
21tornado occurred, with the property appraiser in the county
22where the property is located. Failure to file such application
23on or before the applicable deadline constitutes a waiver of any
24claim for partial reimbursement under this section. The
25application must be filed in the manner and form prescribed by
26the property appraiser.
27     (b)  The application, attested to under oath, must identify
28the property rendered uninhabitable by a tornado, the date the
29damage occurred, and the number of days the property was
30uninhabitable after the damage occurred. Documentation
31supporting the claim that the property was uninhabitable must
32accompany the application. Such documentation may include, but
33is not limited to, utility bills, insurance information,
34contractors' statements, building permit applications, or
35building inspection certificates of occupancy.
36     (c)  Upon receipt of the application, the property
37appraiser shall investigate the statements contained in the
38application to determine whether the applicant is entitled to a
39partial reimbursement under this section. If the property
40appraiser determines that the applicant is entitled to such
41reimbursement, the property appraiser shall calculate the
42reimbursement amount. The reimbursement shall be an amount equal
43to the total ad valorem taxes levied on the homestead property
44for the applicable tax year, multiplied by a ratio equal to the
45number of days the property was uninhabitable after the damage
46occurred in the applicable year divided by 365. However, the
47amount of reimbursement may not exceed $1,500.
48     (d)  The property appraiser shall compile a list of
49property owners entitled to a partial reimbursement. The list
50shall be submitted to the Department of Revenue no later than
51March 1 of the year following the year in which the tornado
52occurred through an electronic, web-based application provided
53by the department.
54     (e)  Upon receipt of the reimbursement lists from the
55property appraisers, the department shall disburse reimbursement
56checks from its Administrative Trust Fund in the amounts and to
57the persons indicated in the reimbursement lists received from
58the property appraisers. Before disbursing any reimbursement
59checks, the department shall determine the total amount of all
60reimbursement requests submitted by the property appraisers. If
61the total amount of reimbursements requested exceeds the amount
62available for that purpose, the department shall reduce all
63reimbursement checks by a percentage sufficient to reduce total
64reimbursement payments to an amount equal to the appropriation,
65less any amount retained pursuant to paragraph (2)(c).
66     (f)  As used in this section, the term "uninhabitable"
67means a building or structure cannot be used during a period of
6860 days or more for the purpose for which it was constructed.
69However, if a property owner is living in an uninhabitable
70structure because alternative living quarters are unavailable,
71the owner is eligible for reimbursement as provided in this
72section.
73     (2)(a)  The property appraiser shall notify the applicant
74by mail if the property appraiser determines that the applicant
75is not entitled to receive the reimbursement that he or she
76applied for under this section. Such notification shall be made
77on or before March 1 of the year following the year in which the
78tornado occurred. If an applicant's application for
79reimbursement is not fully granted, the applicant may file a
80petition with the value adjustment board for review of that
81decision. The petition must be filed with the value adjustment
82board on or before the 30th day after the mailing of the notice
83by the property appraiser.
84     (b)  The value adjustment board shall consider these
85petitions as expeditiously as possible.
86     (c)  By April 1 of the year following the year in which the
87tornado occurred, the property appraiser shall notify the
88department of the total amount of reimbursements denied for
89which a petition with the value adjustment board has been filed.
90The department shall retain an amount equal to the total amount
91of claims for which petitions had been filed with the value
92adjustment board or $922,500, whichever is less. The retained
93amount shall be used for the purpose of paying those claims that
94were denied by the property appraiser but granted by a value
95adjustment board. The department shall distribute the remaining
96funds in accordance with the provisions of paragraph (1)(e) to
97those property owners whose applications for reimbursement were
98granted by the property appraiser.
99     (d)  The department may not pay claims for reimbursement
100from the retained funds until all appeals to the value
101adjustment board have become final. The property appraiser for
102each county submitting a list of homeowners entitled to
103reimbursement under this section shall notify the department
104after all appeals to the value adjustment board of that county
105have become final. If reimbursements made under paragraph (1)(e)
106were reduced by the department, reimbursements granted by value
107adjustment boards shall be reduced by the same percentage.
108     (3)  Any person who knowingly and willfully gives false
109information for the purpose of claiming reimbursement under this
110section commits a misdemeanor of the first degree, punishable as
111provided in s. 775.082, Florida Statutes, or by a fine not
112exceeding $5,000, or both.
113     Section 39.  Reimbursement for sales taxes paid on mobile
114homes purchased to replace mobile homes damaged by a tornado.--
115     (1)  If a mobile home is purchased to replace a mobile home
116that experienced major damage from a tornado that occurred on
117December 25, 2006, or February 2, 2007, and if the damaged
118mobile home was the permanent residence of a permanent resident
119of this state, the state sales tax paid on the purchase of the
120replacement mobile home shall be reimbursed in the following
121manner:
122     (a)  An application must be filed on or before October 1,
1232007, by the owner with the property appraiser in the county
124where the damaged mobile home was located. Failure to file such
125application on or before October 1, 2007, constitutes a waiver
126of any claim for reimbursement under this section. The
127application must be filed in the manner and form prescribed by
128the property appraiser.
129     (b)  The application, attested to under oath, must identify
130the mobile home that experienced major damage from a tornado
131that occurred on December 25, 2006, or February 2, 2007, and the
132date the damage occurred. Documentation of major damage and a
133copy of the invoice for the replacement mobile home must
134accompany the application. Such documentation may include, but
135is not limited to, insurance information or information from the
136Federal Emergency Management Agency or the American Red Cross
137attesting to the major damage of the mobile home.
138     (c)  Upon receipt of the application, the property
139appraiser shall investigate the statements contained in the
140application to determine whether the applicant is entitled to
141reimbursement under this section. If the property appraiser
142determines that the applicant is entitled to reimbursement, the
143property appraiser shall calculate the reimbursement amount. The
144reimbursement shall be an amount equal to the state sales tax
145paid on the purchase price of the replacement mobile home, as
146determined by the tax tables of the Department of Revenue, which
147amount may not exceed $1,500.
148     (d)  The property appraiser shall compile a list of mobile
149home owners entitled to reimbursement under this section. The
150list shall be submitted to the Department of Revenue by November
1511, 2007, through an electronic, web-based application provided
152by the department.
153     (e)  Upon receipt of the reimbursement lists from the
154property appraisers, the department shall disburse reimbursement
155checks from its Administrative Trust Fund in the amounts and to
156the persons indicated in the reimbursement lists received from
157the property appraisers. Before disbursing any reimbursement
158checks, the department shall determine the total amount of all
159reimbursement requests submitted by the property appraisers. If
160the total amount of reimbursements requested exceeds the amount
161available for that purpose, the department shall reduce all
162reimbursement checks by a percentage sufficient to reduce total
163reimbursement payments to an amount equal to the appropriation,
164less any amount retained pursuant to paragraph (2)(c).
165     (f)  As used in this section, the term:
166     1.  "Major damage" means that a mobile home is more than
16750-percent destroyed or that a mobile home cannot be inhabited
168and cannot be repaired for less than the amount of its value
169before the December 25, 2006, or February 2, 2007, tornado.
170     2.  "Mobile home" means a mobile home as defined in s.
171320.01(2)(a), Florida Statutes, a manufactured home as defined
172in s. 320.01(2)(b), Florida Statutes, or a trailer as defined in
173s. 320.08(10), Florida Statutes.
174     3.  "Permanent residence" and "permanent resident" have the
175same meanings as provided in s. 196.012, Florida Statutes.
176     (2)(a)  The property appraiser shall notify the applicant
177by mail if the property appraiser determines that the applicant
178is not entitled to receive the reimbursement that he or she
179applied for under this section. Such notification shall be made
180on or before November 1, 2007. If an applicant's application for
181reimbursement is not fully granted, the applicant may file a
182petition with the value adjustment board for review of that
183decision. The petition must be filed with the value adjustment
184board on or before the 30th day after the mailing of the notice
185by the property appraiser.
186     (b)  The value adjustment board shall consider these
187petitions as expeditiously as possible.
188     (c)  By December 1, 2007, the property appraiser shall
189notify the department of the total amount of reimbursements
190denied for which a petition with the value adjustment board has
191been filed. The department shall retain an amount equal to the
192total amount of claims for which petitions had been filed with
193the value adjustment board, or $309,000, whichever is less. The
194retained amount shall be used for the purpose of paying claims
195that were denied by the property appraiser but granted by a
196value adjustment board. The department shall distribute the
197remaining funds in accordance with the provisions of paragraph
198(1)(e) to mobile home owners whose applications for
199reimbursement were granted by the property appraiser.
200     (d)  The department may not pay claims for reimbursement
201from the retained funds until all appeals to the value
202adjustment board have become final. The property appraiser for
203each county submitting a list of homeowners entitled to
204reimbursement under this section shall notify the department
205after all appeals to the value adjustment board of that county
206have become final. If reimbursements made under paragraph (1)(e)
207were reduced by the department, reimbursements granted by value
208adjustment boards shall be reduced by the same percentage.
209     (3)  Any person who claims reimbursement under section 38
210of this act is not eligible for the reimbursement provided by
211this section.
212     (4)  Any person who knowingly and willfully gives false
213information for the purpose of claiming a reimbursement under
214this section commits a misdemeanor of the first degree,
215punishable as provided in s. 775.082, Florida Statutes, or by a
216fine not exceeding $5,000, or both.
217     Section 40.  Notwithstanding the provisions of s. 216.301,
218Florida Statutes, and in accordance with s. 216.351, Florida
219Statutes, the Executive Office of the Governor shall, on July 1,
2202008, certify forward all unexpended funds appropriated pursuant
221to this act.
222     Section 41.  It is the intent of the Legislature that
223payments made to residents under sections 38 and 39 of this act
224shall be considered disaster-relief assistance within the
225meaning of s. 139 of the Internal Revenue Code.
226     Section 42.  (1)  The sum of $922,500 is appropriated from
227the General Revenue Fund to the Administrative Trust Fund of the
228Department of Revenue for purposes of paying a partial
229reimbursement of property taxes as provided in section 38 of
230this act.
231     (2)  The sum of $309,000 is appropriated from the General
232Revenue Fund to the Administrative Trust Fund of the Department
233of Revenue for the purposes of paying sales tax reimbursements
234as provided in section 39 of this act.
235
236========= T I T L E  A M E N D M E N T =========
237     On page 5, line 30, through page 6, line 2,
238remove:  all of said lines,
239
240and insert:
241establishing prima facie evidence; providing for reimbursement
242of a portion of certain ad valorem taxes on certain homestead
243property rendered uninhabitable under certain circumstances;
244providing requirements, procedures, and limitations; providing
245duties and responsibilities of the department, property
246appraisers, and value adjustment boards; providing a definition;
247providing criminal penalties for falsely claiming
248reimbursements; providing for reimbursement of a portion of
249sales taxes paid on certain replacement mobile homes damaged
250under certain circumstances; providing requirements, procedures,
251and limitations; providing duties and responsibilities of the
252department, property appraisers, and value adjustment boards;
253providing definitions; providing criminal penalties for falsely
254claiming reimbursements; requiring the Executive Office of the
255Governor to certify forward certain unexpended balances;
256providing legislative intent; providing appropriations;
257providing


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