1 | Representative(s) Patterson, Adams, Cusack, H. Gibson, Hays, |
2 | Hukill, and Pickens offered the following: |
3 |
|
4 | Substitute Amendment for Amendment (032401) to the Senate |
5 | Bill (with title amendment) |
6 | On page 63, line 17, through page 65, line 15, |
7 | remove: all of said lines, |
8 |
|
9 | and insert: |
10 | Section 38. Reimbursement of ad valorem taxes levied on |
11 | residential property rendered uninhabitable due to tornadoes.-- |
12 | (1) If a house or other residential building or structure |
13 | that has been granted the homestead exemption under s. 196.031, |
14 | Florida Statutes, is damaged so that it is rendered |
15 | uninhabitable due to a tornado on February 2, 2007, the ad |
16 | valorem taxes levied for that house or other residential |
17 | building for the 2007 tax year shall be partially reimbursed in |
18 | the following manner: |
19 | (a) An application must be filed by the owner, on or |
20 | before February 1 of the year following the year in which the |
21 | tornado occurred, with the property appraiser in the county |
22 | where the property is located. Failure to file such application |
23 | on or before the applicable deadline constitutes a waiver of any |
24 | claim for partial reimbursement under this section. The |
25 | application must be filed in the manner and form prescribed by |
26 | the property appraiser. |
27 | (b) The application, attested to under oath, must identify |
28 | the property rendered uninhabitable by a tornado, the date the |
29 | damage occurred, and the number of days the property was |
30 | uninhabitable after the damage occurred. Documentation |
31 | supporting the claim that the property was uninhabitable must |
32 | accompany the application. Such documentation may include, but |
33 | is not limited to, utility bills, insurance information, |
34 | contractors' statements, building permit applications, or |
35 | building inspection certificates of occupancy. |
36 | (c) Upon receipt of the application, the property |
37 | appraiser shall investigate the statements contained in the |
38 | application to determine whether the applicant is entitled to a |
39 | partial reimbursement under this section. If the property |
40 | appraiser determines that the applicant is entitled to such |
41 | reimbursement, the property appraiser shall calculate the |
42 | reimbursement amount. The reimbursement shall be an amount equal |
43 | to the total ad valorem taxes levied on the homestead property |
44 | for the applicable tax year, multiplied by a ratio equal to the |
45 | number of days the property was uninhabitable after the damage |
46 | occurred in the applicable year divided by 365. However, the |
47 | amount of reimbursement may not exceed $1,500. |
48 | (d) The property appraiser shall compile a list of |
49 | property owners entitled to a partial reimbursement. The list |
50 | shall be submitted to the Department of Revenue no later than |
51 | March 1 of the year following the year in which the tornado |
52 | occurred through an electronic, web-based application provided |
53 | by the department. |
54 | (e) Upon receipt of the reimbursement lists from the |
55 | property appraisers, the department shall disburse reimbursement |
56 | checks from its Administrative Trust Fund in the amounts and to |
57 | the persons indicated in the reimbursement lists received from |
58 | the property appraisers. Before disbursing any reimbursement |
59 | checks, the department shall determine the total amount of all |
60 | reimbursement requests submitted by the property appraisers. If |
61 | the total amount of reimbursements requested exceeds the amount |
62 | available for that purpose, the department shall reduce all |
63 | reimbursement checks by a percentage sufficient to reduce total |
64 | reimbursement payments to an amount equal to the appropriation, |
65 | less any amount retained pursuant to paragraph (2)(c). |
66 | (f) As used in this section, the term "uninhabitable" |
67 | means a building or structure cannot be used during a period of |
68 | 60 days or more for the purpose for which it was constructed. |
69 | However, if a property owner is living in an uninhabitable |
70 | structure because alternative living quarters are unavailable, |
71 | the owner is eligible for reimbursement as provided in this |
72 | section. |
73 | (2)(a) The property appraiser shall notify the applicant |
74 | by mail if the property appraiser determines that the applicant |
75 | is not entitled to receive the reimbursement that he or she |
76 | applied for under this section. Such notification shall be made |
77 | on or before March 1 of the year following the year in which the |
78 | tornado occurred. If an applicant's application for |
79 | reimbursement is not fully granted, the applicant may file a |
80 | petition with the value adjustment board for review of that |
81 | decision. The petition must be filed with the value adjustment |
82 | board on or before the 30th day after the mailing of the notice |
83 | by the property appraiser. |
84 | (b) The value adjustment board shall consider these |
85 | petitions as expeditiously as possible. |
86 | (c) By April 1 of the year following the year in which the |
87 | tornado occurred, the property appraiser shall notify the |
88 | department of the total amount of reimbursements denied for |
89 | which a petition with the value adjustment board has been filed. |
90 | The department shall retain an amount equal to the total amount |
91 | of claims for which petitions had been filed with the value |
92 | adjustment board or $922,500, whichever is less. The retained |
93 | amount shall be used for the purpose of paying those claims that |
94 | were denied by the property appraiser but granted by a value |
95 | adjustment board. The department shall distribute the remaining |
96 | funds in accordance with the provisions of paragraph (1)(e) to |
97 | those property owners whose applications for reimbursement were |
98 | granted by the property appraiser. |
99 | (d) The department may not pay claims for reimbursement |
100 | from the retained funds until all appeals to the value |
101 | adjustment board have become final. The property appraiser for |
102 | each county submitting a list of homeowners entitled to |
103 | reimbursement under this section shall notify the department |
104 | after all appeals to the value adjustment board of that county |
105 | have become final. If reimbursements made under paragraph (1)(e) |
106 | were reduced by the department, reimbursements granted by value |
107 | adjustment boards shall be reduced by the same percentage. |
108 | (3) Any person who knowingly and willfully gives false |
109 | information for the purpose of claiming reimbursement under this |
110 | section commits a misdemeanor of the first degree, punishable as |
111 | provided in s. 775.082, Florida Statutes, or by a fine not |
112 | exceeding $5,000, or both. |
113 | Section 39. Reimbursement for sales taxes paid on mobile |
114 | homes purchased to replace mobile homes damaged by a tornado.-- |
115 | (1) If a mobile home is purchased to replace a mobile home |
116 | that experienced major damage from a tornado that occurred on |
117 | December 25, 2006, or February 2, 2007, and if the damaged |
118 | mobile home was the permanent residence of a permanent resident |
119 | of this state, the state sales tax paid on the purchase of the |
120 | replacement mobile home shall be reimbursed in the following |
121 | manner: |
122 | (a) An application must be filed on or before October 1, |
123 | 2007, by the owner with the property appraiser in the county |
124 | where the damaged mobile home was located. Failure to file such |
125 | application on or before October 1, 2007, constitutes a waiver |
126 | of any claim for reimbursement under this section. The |
127 | application must be filed in the manner and form prescribed by |
128 | the property appraiser. |
129 | (b) The application, attested to under oath, must identify |
130 | the mobile home that experienced major damage from a tornado |
131 | that occurred on December 25, 2006, or February 2, 2007, and the |
132 | date the damage occurred. Documentation of major damage and a |
133 | copy of the invoice for the replacement mobile home must |
134 | accompany the application. Such documentation may include, but |
135 | is not limited to, insurance information or information from the |
136 | Federal Emergency Management Agency or the American Red Cross |
137 | attesting to the major damage of the mobile home. |
138 | (c) Upon receipt of the application, the property |
139 | appraiser shall investigate the statements contained in the |
140 | application to determine whether the applicant is entitled to |
141 | reimbursement under this section. If the property appraiser |
142 | determines that the applicant is entitled to reimbursement, the |
143 | property appraiser shall calculate the reimbursement amount. The |
144 | reimbursement shall be an amount equal to the state sales tax |
145 | paid on the purchase price of the replacement mobile home, as |
146 | determined by the tax tables of the Department of Revenue, which |
147 | amount may not exceed $1,500. |
148 | (d) The property appraiser shall compile a list of mobile |
149 | home owners entitled to reimbursement under this section. The |
150 | list shall be submitted to the Department of Revenue by November |
151 | 1, 2007, through an electronic, web-based application provided |
152 | by the department. |
153 | (e) Upon receipt of the reimbursement lists from the |
154 | property appraisers, the department shall disburse reimbursement |
155 | checks from its Administrative Trust Fund in the amounts and to |
156 | the persons indicated in the reimbursement lists received from |
157 | the property appraisers. Before disbursing any reimbursement |
158 | checks, the department shall determine the total amount of all |
159 | reimbursement requests submitted by the property appraisers. If |
160 | the total amount of reimbursements requested exceeds the amount |
161 | available for that purpose, the department shall reduce all |
162 | reimbursement checks by a percentage sufficient to reduce total |
163 | reimbursement payments to an amount equal to the appropriation, |
164 | less 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 |
167 | 50-percent destroyed or that a mobile home cannot be inhabited |
168 | and cannot be repaired for less than the amount of its value |
169 | before the December 25, 2006, or February 2, 2007, tornado. |
170 | 2. "Mobile home" means a mobile home as defined in s. |
171 | 320.01(2)(a), Florida Statutes, a manufactured home as defined |
172 | in s. 320.01(2)(b), Florida Statutes, or a trailer as defined in |
173 | s. 320.08(10), Florida Statutes. |
174 | 3. "Permanent residence" and "permanent resident" have the |
175 | same meanings as provided in s. 196.012, Florida Statutes. |
176 | (2)(a) The property appraiser shall notify the applicant |
177 | by mail if the property appraiser determines that the applicant |
178 | is not entitled to receive the reimbursement that he or she |
179 | applied for under this section. Such notification shall be made |
180 | on or before November 1, 2007. If an applicant's application for |
181 | reimbursement is not fully granted, the applicant may file a |
182 | petition with the value adjustment board for review of that |
183 | decision. The petition must be filed with the value adjustment |
184 | board on or before the 30th day after the mailing of the notice |
185 | by the property appraiser. |
186 | (b) The value adjustment board shall consider these |
187 | petitions as expeditiously as possible. |
188 | (c) By December 1, 2007, the property appraiser shall |
189 | notify the department of the total amount of reimbursements |
190 | denied for which a petition with the value adjustment board has |
191 | been filed. The department shall retain an amount equal to the |
192 | total amount of claims for which petitions had been filed with |
193 | the value adjustment board, or $309,000, whichever is less. The |
194 | retained amount shall be used for the purpose of paying claims |
195 | that were denied by the property appraiser but granted by a |
196 | value adjustment board. The department shall distribute the |
197 | remaining funds in accordance with the provisions of paragraph |
198 | (1)(e) to mobile home owners whose applications for |
199 | reimbursement were granted by the property appraiser. |
200 | (d) The department may not pay claims for reimbursement |
201 | from the retained funds until all appeals to the value |
202 | adjustment board have become final. The property appraiser for |
203 | each county submitting a list of homeowners entitled to |
204 | reimbursement under this section shall notify the department |
205 | after all appeals to the value adjustment board of that county |
206 | have become final. If reimbursements made under paragraph (1)(e) |
207 | were reduced by the department, reimbursements granted by value |
208 | adjustment boards shall be reduced by the same percentage. |
209 | (3) Any person who claims reimbursement under section 38 |
210 | of this act is not eligible for the reimbursement provided by |
211 | this section. |
212 | (4) Any person who knowingly and willfully gives false |
213 | information for the purpose of claiming a reimbursement under |
214 | this section commits a misdemeanor of the first degree, |
215 | punishable as provided in s. 775.082, Florida Statutes, or by a |
216 | fine not exceeding $5,000, or both. |
217 | Section 40. Notwithstanding the provisions of s. 216.301, |
218 | Florida Statutes, and in accordance with s. 216.351, Florida |
219 | Statutes, the Executive Office of the Governor shall, on July 1, |
220 | 2008, certify forward all unexpended funds appropriated pursuant |
221 | to this act. |
222 | Section 41. It is the intent of the Legislature that |
223 | payments made to residents under sections 38 and 39 of this act |
224 | shall be considered disaster-relief assistance within the |
225 | meaning of s. 139 of the Internal Revenue Code. |
226 | Section 42. (1) The sum of $922,500 is appropriated from |
227 | the General Revenue Fund to the Administrative Trust Fund of the |
228 | Department of Revenue for purposes of paying a partial |
229 | reimbursement of property taxes as provided in section 38 of |
230 | this act. |
231 | (2) The sum of $309,000 is appropriated from the General |
232 | Revenue Fund to the Administrative Trust Fund of the Department |
233 | of Revenue for the purposes of paying sales tax reimbursements |
234 | as provided in section 39 of this act. |
235 |
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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, |
238 | remove: all of said lines, |
239 |
|
240 | and insert: |
241 | establishing prima facie evidence; providing for reimbursement |
242 | of a portion of certain ad valorem taxes on certain homestead |
243 | property rendered uninhabitable under certain circumstances; |
244 | providing requirements, procedures, and limitations; providing |
245 | duties and responsibilities of the department, property |
246 | appraisers, and value adjustment boards; providing a definition; |
247 | providing criminal penalties for falsely claiming |
248 | reimbursements; providing for reimbursement of a portion of |
249 | sales taxes paid on certain replacement mobile homes damaged |
250 | under certain circumstances; providing requirements, procedures, |
251 | and limitations; providing duties and responsibilities of the |
252 | department, property appraisers, and value adjustment boards; |
253 | providing definitions; providing criminal penalties for falsely |
254 | claiming reimbursements; requiring the Executive Office of the |
255 | Governor to certify forward certain unexpended balances; |
256 | providing legislative intent; providing appropriations; |
257 | providing |