Florida Senate - 2007                      COMMITTEE AMENDMENT
    Bill No. SB 2482
                        Barcode 743782
                            CHAMBER ACTION
              Senate                               House
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 1           Comm: 12/WD           .                    
       04/19/2007 06:46 PM         .                    
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11  The Committee on Finance and Tax (Storms) recommended the
12  following amendment:
13  
14         Senate Amendment (with title amendment) 
15         On page 83, between lines 20 and 21,
16  
17  insert:  
18         Section 42.  Section 196.192, Florida Statutes, is
19  amended to read:
20         196.192  Exemptions from ad valorem taxation.--Subject
21  to the provisions of this chapter:
22         (1)  All property owned by an exempt entity and used
23  exclusively for exempt purposes shall be totally exempt from
24  ad valorem taxation.
25         (2)  All property owned by an exempt entity and used
26  predominantly for exempt purposes shall be exempted from ad
27  valorem taxation to the extent of the ratio that such
28  predominant use bears to the nonexempt use.
29         (3)  All tangible personal property loaned or leased by
30  a natural person, by a trust holding property for a natural
31  person, or by an exempt entity to an exempt entity for public
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Florida Senate - 2007 COMMITTEE AMENDMENT Bill No. SB 2482 Barcode 743782 1 display or exhibition on a recurrent schedule is exempt from 2 ad valorem taxation if the property is loaned or leased for no 3 consideration or for nominal consideration. 4 5 For purposes of this section, each use to which the property 6 is being put must be considered in granting an exemption from 7 ad valorem taxation, including any economic use in addition to 8 any physical use. For purposes of this section, property owned 9 by a limited liability company, the sole member of which is an 10 exempt entity, shall be treated as if the property were owned 11 directly by the exempt entity. This section does shall not 12 apply in determining the exemption for property owned by 13 governmental units pursuant to s. 196.199. 14 Section 43. Subsection (5) of section 196.193, Florida 15 Statutes, is amended to read: 16 196.193 Exemption applications; review by property 17 appraiser.-- 18 (5)(a) If In the event the property appraiser 19 determines shall determine that any property claimed as wholly 20 or partially exempt under this section is not entitled to any 21 exemption or is entitled to an exemption to an extent other 22 than that requested in the application, he or she shall notify 23 the person or organization filing the application on such 24 property of that determination in writing on or before July 1 25 of the year for which the application was filed. 26 (b) The notification must state in clear and 27 unambiguous language the specific requirements of the state 28 statutes which the property appraiser relied upon to deny the 29 applicant the exemption with respect to the subject property. 30 The notification must be drafted in such a way that a 31 reasonable person can understand specific attributes of the 2 9:54 AM 03/30/07 s2482c-ft10-t01
Florida Senate - 2007 COMMITTEE AMENDMENT Bill No. SB 2482 Barcode 743782 1 applicant or the applicant's use of the subject property which 2 formed the basis for the denial. The notice must also include 3 the specific facts the property appraiser used to determine 4 that the applicant failed to meet the statutory requirements. 5 If a property appraiser fails to provide a notice that 6 complies with this subsection, any denial of an exemption or 7 an attempted denial of an exemption is invalid. 8 (c) All notifications must specify the right to appeal 9 to the value adjustment board and the procedures to follow in 10 obtaining such an appeal. Thereafter, the person or 11 organization filing such application, or a duly designated 12 representative, may appeal that determination by the property 13 appraiser to the board at the time of its regular hearing. In 14 the event of an appeal, the property appraiser or the property 15 appraiser's representative shall appear at the board hearing 16 and present his or her findings of fact. If the applicant is 17 not present or represented at the hearing, the board may make 18 a determination on the basis of information supplied by the 19 property appraiser or such other information on file with the 20 board. 21 Section 44. Present subsection (3) of section 196.196, 22 Florida Statutes, is redesignated as subsection (4), and a new 23 subsection (3) is added to that section, to read: 24 196.196 Determining whether property is entitled to 25 charitable, religious, scientific, or literary exemption.-- 26 (3) Property owned by an exempt organization is used 27 for a religious purpose if the institution has taken 28 affirmative steps to prepare the property for use as a house 29 of public worship. The term "affirmative steps" means 30 environmental or land use permitting activities, creation of 31 architectural plans or schematic drawings, land clearing or 3 9:54 AM 03/30/07 s2482c-ft10-t01
Florida Senate - 2007 COMMITTEE AMENDMENT Bill No. SB 2482 Barcode 743782 1 site preparation, construction or renovation activities, or 2 other similar activities that demonstrate a commitment of the 3 property to a religious use as a house of public worship. For 4 purposes of this subsection, the term "public worship" means 5 worship services, educational activities, and those other 6 activities that are incidental to worship services and 7 educational activities, such as parking, recreation, partaking 8 of meals, and fellowship. 9 10 (Redesignate subsequent sections.) 11 12 13 ================ T I T L E A M E N D M E N T =============== 14 And the title is amended as follows: 15 On page 7, line 1, after the semicolon, 16 17 insert: 18 amending s. 196.192, F.S.; specifying that 19 ownership of property by a tax-exempt 20 organization's sole member limited liability 21 company has the same status for property tax 22 purposes as direct ownership by the tax-exempt 23 organization; amending s. 196.193, F.S.; 24 requiring the property appraiser to explain to 25 a nonprofit organization the legal and factual 26 basis for denying a property tax exemption to 27 the nonprofit organization; amending s. 28 196.196, F.S.; providing that property owned by 29 an exempt entity shall be deemed to be used for 30 religious purposes if the institution has taken 31 affirmative steps to prepare the property for 4 9:54 AM 03/30/07 s2482c-ft10-t01
Florida Senate - 2007 COMMITTEE AMENDMENT Bill No. SB 2482 Barcode 743782 1 use as a public house of worship; providing 2 definitions; 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 5 9:54 AM 03/30/07 s2482c-ft10-t01