HB 7199

1	A bill to be entitled
2	An act relating to homestead exemption for permanent
3	residence renters; amending s. 196.011, F.S.; providing an
4	additional application requirement for permanent residence
5	renters; amending s. 196.015, F.S.; providing an
6	additional factor for determination of permanent rental
7	residency by property appraisers; creating s. 196.105,
8	F.S.; providing for a homestead exemption for permanent
9	residence renters; providing criteria, requirements,
10	procedures, and limitations for applying for and granting
11	the exemption; providing procedures for appeals of
12	disapprovals of exempt status; requiring lessors to
13	provide rental statements to lessees for certain purposes;
14	providing notice requirements for lessees; providing a
15	methodology for determining the amount of the exemption;
16	requiring property appraisers to certify taxes on the
17	exemptions to tax collectors; requiring tax collectors to
18	issue warrant to permanent rental residents under certain
19	circumstances; creating s. 196.106, F.S.; providing
20	procedures for property appraisers to determine exemption
21	amounts in subsequent years; providing legislative
22	declarations; providing for application; providing an
23	effective date.
24
25	Be It Enacted by the Legislature of the State of Florida:
26
27	Section 1.  Subsection (5) of section 196.011, Florida
28	Statutes, is amended to read:
29	196.011  Annual application required for exemption.--
30	(5)  The owner of property that received an exemption in
31	the prior year, or a property owner who filed an original
32	application that was denied in the prior year solely for not
33	being timely filed, may reapply on a short form as provided by
34	the department. The short form shall require the applicant to
35	affirm that the use of the property and his or her status as a
36	permanent resident have not changed since the initial
37	application. In the case of a permanent residence renter
38	reapplying for an exemption, the resident shall make an
39	additional affirmation that the resident paid rent for all 12
40	months during the prior year and the landlord did not recover
41	possession of the dwelling unit based upon nonpayment of rent.
42	Section 2.  Subsection (9) is added to section 196.015,
43	Florida Statutes, to read:
44	196.015  Permanent residency; factual determination by
45	property appraiser.--Intention to establish a permanent
46	residence in this state is a factual determination to be made,
47	in the first instance, by the property appraiser. Although any
48	one factor is not conclusive of the establishment or
49	nonestablishment of permanent residence, the following are
50	relevant factors that may be considered by the property
51	appraiser in making his or her determination as to the intent of
52	a person claiming a homestead exemption to establish a permanent
53	residence in this state:
54	(9)  The rental agreement for a residential dwelling unit,
55	as defined in s. 83.43, as the result of a written instrument
56	signed by the lessor and having a tenancy of no less than month
57	to month and a duration of at least 1 year.
58	Section 3.  Section 196.105, Florida Statutes, is created
59	to read:
60	196.105  Homestead exemption for permanent residence
61	renters.--Every permanent resident of this state who, on January
62	1, has possession of a residential dwelling unit, as defined in
63	s. 83.43, as the result of rent paid in money or checks, or the
64	electronic equivalent of money or checks, pursuant to an
65	instrument in writing signed by the lessor and having a tenancy
66	of no less than month to month and a duration of at least 1 year
67	shall have the right to an exemption from ad valorem taxation
68	levied by the governing bodies of counties, municipalities, and
69	special districts up to the assessed valuation of $15,000 on the
70	dwelling unit, subject to the following actual exemption
71	descriptions and limitations:
72	(1)  Every permanent resident may file a notice of
73	permanent residency with the property appraiser in accordance
74	with s. 196.015, at any time. The property appraiser shall
75	consider all the applications for permanent residency status
76	within 60 days after receiving the completed request.
77	(a)  If, upon investigation, the property appraiser finds
78	that the resident is entitled to permanent resident status under
79	the law, the property appraiser shall make such entries upon the
80	tax rolls of the county as are necessary to allow the exemption
81	to the resident and notify the resident by first class mail.
82	(b)  If, after due consideration, the property appraiser
83	finds that the resident is not entitled under the law to
84	permanent resident status, the property appraiser shall
85	immediately provide a notice of such disapproval, giving the
86	reasons for such disapproval, a copy of which notice shall be
87	served upon the resident by the property appraiser by personal
88	delivery or by registered mail to the post office address given
89	by the resident. The resident may appeal to the value adjustment
90	board the decision of the property appraiser refusing to allow
91	the permanent resident status, and the board shall review the
92	application and evidence presented to the property appraiser
93	upon which the resident based the claim for permanent resident
94	status and shall hear the resident in person or by agent on
95	behalf of the resident's right to such status. The value
96	adjustment board shall reverse the decision of the property
97	appraiser in the cause and grant exemption to the resident if in
98	the board's judgment the resident is entitled to the exemption
99	or shall affirm the decision of the property appraiser. The
100	action of the board is final in the cause unless the resident
101	files, within 15 days after the date of refusal of the
102	application by the board, in the circuit court of the county in
103	which the resident is requesting permanent resident status a
104	proceeding against the property appraiser for a declaratory
105	judgment as is provided by chapter 86 or other appropriate
106	proceeding.
107	(2)(a)  Each resident who seeks an initial permanent
108	residence renter's exemption shall notify the resident's lessors
109	for the previous year of their need for a rental payment
110	certification no later than January 10 of the year in which
111	initial exemption is requested. The lessors of the permanent
112	resident in the previous year shall furnish to the lessee a
113	statement signed under penalty of perjury concerning the number
114	of months for which rent was paid in the prior year no later
115	than February 1 of the year for which initial exemption is
116	claimed. This notice shall be sent by certified mail to the
117	permanent resident, unless the notice is personally delivered to
118	and received by the permanent resident.
119	(b)  If the permanent resident is unable to secure the
120	certification of rents paid, the property appraiser shall
121	request the information in writing by first class mail from the
122	lessor owner. Failure by the lessor to supply the requisite
123	information to the property appraiser within 14 days after the
124	request constitutes breach of a declared duty, enforceable by
125	civil action by the permanent resident. Court costs and
126	attorney's fees shall be awarded to the permanent residents if
127	they prevail in enforcement actions.
128	(c)  Each permanent resident who seeks an initial permanent
129	residence renter's exemption shall file a notice with the
130	property appraiser no later than March 1 of the year for which
131	the exemption is claimed. The permanent resident shall attach to
132	the application for exemption the permanent resident status
133	notification, copies of the lease or leases which cover the
134	prior year and the current year, as well as the rent
135	certifications required by this subsection.
136	(3)  The initial exemption from ad valorem taxation shall
137	be for 0.083 of the amount of the exemption for each month of
138	residential tenancy at a dwelling unit or units for the previous
139	year for which rent was paid and certified by lessors. When a
140	dwelling unit is occupied and rent is paid for a partial month
141	consisting of 15 days or more, an exemption shall be granted for
142	the entire month, provided that no single calendar month is
143	counted more than once in a calendar year. The amount of the
144	exemption for permanent residents shall be carefully considered
145	and computed by the property appraiser as soon as practicable
146	after March 1 of each current year and completed before July 1
147	of that year for which exemption is claimed.
148	(a)  If, upon investigation, the property appraiser finds
149	that the permanent resident is entitled to the full tax
150	exemption applied for under the law, the property appraiser
151	shall make such entries upon the tax rolls of the county as are
152	necessary to allow the exemption to the permanent resident and
153	notify the resident of the approved exemption amount by first
154	class mail no later than 10 days following determination of the
155	exemption amount.
156	(b)  If, after due consideration, the property appraiser
157	finds that the permanent resident is not entitled under the law
158	to all or any portion of the exemption amount requested, the
159	property appraiser shall immediately provide a notice of such
160	disapproval, giving the reasons for such disapproval, a copy of
161	which notice shall be served upon the permanent resident by the
162	property appraiser by personal delivery or by registered mail to
163	the post office address given by the permanent resident. The
164	permanent resident may appeal to the value adjustment board the
165	decision of the property appraiser refusing to allow all or any
166	portion of the exemption for which application was made, and the
167	board shall review the application and evidence presented to the
168	property appraiser upon which the permanent resident based the
169	claim for exemption and shall hear the permanent resident in
170	person or by agent on behalf of his or her right to such
171	exemption. The value adjustment board shall reverse the decision
172	of the property appraiser in the cause and grant the exemption
173	to the permanent resident if in the board's judgment the
174	permanent resident is entitled to the exemption or shall affirm
175	the decision of the property appraiser. The action of the board
176	is final in the cause unless the permanent resident files,
177	within 15 days from the date of refusal of the application by
178	the board, in the circuit court of the county in which the
179	homestead is situated a proceeding against the property
180	appraiser for a declaratory judgment as is provided by chapter
181	86 or other appropriate proceeding.
182	(4)  The taxes on the exemption shall be certified by the
183	property appraiser to the tax collector no later than:
184	(a)  Fifteen days following a final determination of
185	permanent resident status and exemption amount in the case of
186	contested determinations; or
187	(b)  July 30 of the year for which exemption is claimed.
188	(5)  The tax collector shall issue a warrant to the
189	permanent resident in the amount of the computed exemption
190	within 30 days after certification by the property appraiser.
191	Section 4.  Section 196.106, Florida Statutes, is created
192	to read:
193	196.106  Procedures for property appraisers to determine
194	exemption amounts in subsequent years.--If the initial exemption
195	was for 100 percent, a property appraiser may, in subsequent
196	years, notify persons previously entitled to permanent residence
197	renter's homestead exemption in the manner set forth in s.
198	196.011. If the initial exemption was for less than 100 percent,
199	the exemption amount in the second year shall also be determined
200	in the manner set forth in s. 196.105.
201	Section 5.  The Legislature declares that it is a proper
202	and legitimate state purpose to provide ad valorem tax relief to
203	permanent residence renters of this state. The Legislature
204	intends, in implementing the provisions of section 6(e), Article
205	VII of the State Constitution, that such ad valorem tax relief
206	be structured in a manner as to ensure that permanent residence
207	renters directly receive the benefit of the exemption. Pursuant
208	to section 18, Article VII of the State Constitution, the
209	Legislature hereby determines and declares that the provisions
210	of this legislation fulfill an important state interest.
211	Section 6.  This act shall take effect upon becoming a law
212	and the exemption from ad valorem taxation granted to permanent
213	residence renters shall be available for years beginning January
214	1, 2008.

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