| 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, respectively, shall be partially |
| 18 | reimbursed in 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 30 |
| 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 | 2007, 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 |
|
| 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 |