| 1 | Representative(s) Kreegel offered the following: |
| 2 |
|
| 3 | Amendment (with title amendment) |
| 4 | Remove line(s) 322-1586 and insert: |
| 5 | if approved by referendum; or |
| 6 | 2. A rate in excess of 110 percent may be adopted if |
| 7 | approved by referendum. |
| 8 | (b) The millage rate of a county or municipality, |
| 9 | municipal service taxing unit of that county, and any special |
| 10 | district dependent to that county or municipality may exceed in |
| 11 | any year the maximum millage rate calculated pursuant to this |
| 12 | subsection if the total county ad valorem taxes levied or total |
| 13 | municipal ad valorem taxes levied, as defined in s. 200.001, do |
| 14 | not exceed the maximum total county ad valorem taxes levied or |
| 15 | maximum total municipal ad valorem taxes levied, as defined in |
| 16 | s. 200.001, respectively. Voted millage as defined in this |
| 17 | chapter and taxes levied by a municipality or independent |
| 18 | special district that has levied ad valorem taxes for less than |
| 19 | 5 years are not subject to the limitation on millage rates |
| 20 | provided by this subsection. Total taxes levied may exceed the |
| 21 | maximum calculated pursuant to subsection (6) as a result of an |
| 22 | increase in taxable value above that certified in subsection (1) |
| 23 | if such increase is less than the percentage amounts contained |
| 24 | in subsection (6); however, if such increase in taxable value |
| 25 | exceeds the percentage amounts contained in this subsection, |
| 26 | millage rates subject to subsection (6), s. 200.185, or s. |
| 27 | 200.186 must be reduced so that total taxes levied do not exceed |
| 28 | the maximum. |
| 29 | (13)(12)(a) Any taxing authority in violation of this |
| 30 | section, other than subsection (5), shall be subject to |
| 31 | forfeiture of state funds otherwise available to it for the 12 |
| 32 | months following a determination of noncompliance by the |
| 33 | Department of Revenue appropriate state agency. |
| 34 | (b) Within 30 days of the deadline for certification of |
| 35 | compliance required by s. 200.068, the department shall notify |
| 36 | any taxing authority in violation of this section, other than |
| 37 | subsection (5), that it is subject to paragraph (c). Except for |
| 38 | revenues from voted levies or levies imposed pursuant to s. |
| 39 | 1011.60(6), the revenues of any taxing authority in violation of |
| 40 | this section, other than subsection (5), collected in excess of |
| 41 | the rolled-back rate shall be held in escrow until the process |
| 42 | required by paragraph (c) is completed and approved by the |
| 43 | department. The department shall direct the tax collector to so |
| 44 | hold such funds. |
| 45 | (c) Any taxing authority so noticed by the department |
| 46 | shall repeat the hearing and notice process required by |
| 47 | paragraph (2)(d), except that: |
| 48 | 1. The advertisement shall appear within 15 days of notice |
| 49 | from the department. |
| 50 | 2. The advertisement, in addition to meeting the |
| 51 | requirements of subsection (3), shall contain the following |
| 52 | statement in boldfaced type immediately after the heading: |
| 53 | THE PREVIOUS NOTICE PLACED BY THE ...(name of taxing |
| 54 | authority)... HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE |
| 55 | TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE. |
| 56 | 3. The millage newly adopted at this hearing shall not be |
| 57 | forwarded to the tax collector or property appraiser and may not |
| 58 | exceed the rate previously adopted. |
| 59 | 4. If the newly adopted millage is less than the amount |
| 60 | previously forwarded pursuant to subsection (4), any moneys |
| 61 | collected in excess of the new levy shall be held in reserve |
| 62 | until the subsequent fiscal year and shall then be utilized to |
| 63 | reduce ad valorem taxes otherwise necessary. |
| 64 | (d) If any county or municipality is in violation of |
| 65 | subsection (5), s. 200.185, or s. 200.186 because total county |
| 66 | or municipal ad valorem taxes exceeded the maximum total county |
| 67 | or municipal ad valorem taxes, respectively, that county shall |
| 68 | forfeit the distribution of local government half-cent sales tax |
| 69 | revenues during the 12 months following a determination of |
| 70 | noncompliance by the Department of Revenue as described in s. |
| 71 | 218.63(3) and this subsection. If the executive director of the |
| 72 | Department of Revenue determines that any county or municipality |
| 73 | may be in violation of subsection (5), s. 200.185, or s. |
| 74 | 200.186, the Department of Revenue and the county or |
| 75 | municipality shall follow the procedures set forth in paragraph |
| 76 | (e). During the pendency of any procedure under paragraph (e) or |
| 77 | any administrative or judicial action to challenge any action |
| 78 | taken under this subsection, the tax collector shall hold in |
| 79 | escrow any revenues collected in excess of the amount allowed by |
| 80 | subsection (5), s. 200.185, or s. 200.186, as determined by the |
| 81 | executive director. Such revenues shall be held in escrow until |
| 82 | the process required by paragraph (e) is completed and approved |
| 83 | by the department. The department shall direct the tax collector |
| 84 | to so hold such funds. If the county or municipality remedies |
| 85 | the noncompliance, any moneys collected in excess of the new |
| 86 | levy or in excess of the amount allowed by subsection (5), s. |
| 87 | 200.185, or s. 200.186 shall be held in reserve until the |
| 88 | subsequent fiscal year, and shall then be used to reduce ad |
| 89 | valorem taxes otherwise necessary. If the county or municipality |
| 90 | does not remedy the noncompliance, the provisions of s. 218.63 |
| 91 | shall apply. |
| 92 | (e) The following procedures shall be followed when the |
| 93 | executive director notifies a county or municipality, special |
| 94 | district dependent thereto, or municipal service taxing unit of |
| 95 | the county that he or she has determined that it may be in |
| 96 | violation of subsection (5), s. 200.185, or s. 200.186: |
| 97 | 1. Within 30 days after the deadline for certification of |
| 98 | compliance required by s. 200.068, the executive director shall |
| 99 | notify the taxing authority of his or her determination |
| 100 | regarding subsection (5), s. 200.185, or s. 200.186 and that it |
| 101 | is subject to subparagraph 2. |
| 102 | 2. Any taxing authority so noticed by the executive |
| 103 | director shall repeat the hearing and notice process required by |
| 104 | paragraph (2)(d), except that: |
| 105 | a. The advertisement shall appear within 15 days after |
| 106 | notice from the executive director. |
| 107 | b. The advertisement, in addition to meeting the |
| 108 | requirements of subsection (3), must contain the following |
| 109 | statement in boldfaced type immediately after the heading: |
| 110 | THE PREVIOUS NOTICE PLACED BY THE ...(name of taxing |
| 111 | authority)... HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE |
| 112 | TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE. |
| 113 | c. The millage newly adopted at this hearing shall not be |
| 114 | forwarded to the tax collector or property appraiser and may not |
| 115 | exceed the rate previously adopted or the amount allowed by |
| 116 | subsection (5), s. 200.185, or s. 200.186. |
| 117 | d. The determination of the executive director is not |
| 118 | subject to chapter 120. |
| 119 | Section 3. Section 200.068, Florida Statutes, is amended |
| 120 | to read: |
| 121 | 200.068 Certification of compliance with this |
| 122 | chapter.--Not later than 30 days following adoption of an |
| 123 | ordinance or resolution establishing a property tax levy, each |
| 124 | taxing authority shall certify compliance with the provisions of |
| 125 | this chapter to the Department of Revenue. In addition to a |
| 126 | statement of compliance, such certification shall include a copy |
| 127 | of the ordinance or resolution so adopted; a copy of the |
| 128 | certification of value showing rolled-back millage and proposed |
| 129 | millage rates, as provided to the property appraiser pursuant to |
| 130 | s. 200.065(1) and (2)(b); maximum millage rates calculated |
| 131 | pursuant to s. 200.065(5), s. 200.185, or s. 200.186, together |
| 132 | with values and calculations upon which the maximum millage |
| 133 | rates are based; and a certified copy of the advertisement, as |
| 134 | published pursuant to s. 200.065(3). In certifying compliance, |
| 135 | the governing body of the county shall also include a certified |
| 136 | copy of the notice required under s. 194.037. However, if the |
| 137 | value adjustment board completes its hearings after the deadline |
| 138 | for certification under this section, the county shall submit |
| 139 | such copy to the department not later than 30 days following |
| 140 | completion of such hearings. |
| 141 | Section 4. Subsection (3) is added to section 218.63, |
| 142 | Florida Statutes, to read: |
| 143 | 218.63 Participation requirements.-- |
| 144 | (3) A county or municipality may not participate in the |
| 145 | distribution of local government half-cent sales tax revenues |
| 146 | during the 12 months following a determination of noncompliance |
| 147 | by the Department of Revenue as provided in s. 200.065(13)(e). |
| 148 | Section 5. Subsection (5) of section 193.1142, Florida |
| 149 | Statutes, is amended to read: |
| 150 | 193.1142 Approval of assessment rolls.-- |
| 151 | (5) Whenever an assessment roll submitted to the |
| 152 | department is returned to the property appraiser for additional |
| 153 | evaluation, a review notice shall be issued for the express |
| 154 | purpose of the adjustment provided in s. 200.065(11) s. |
| 155 | 200.065(10). |
| 156 | Section 6. Paragraph (f) of subsection (1) of section |
| 157 | 194.037, Florida Statutes, is amended to read: |
| 158 | 194.037 Disclosure of tax impact.-- |
| 159 | (1) After hearing all petitions, complaints, appeals, and |
| 160 | disputes, the clerk shall make public notice of the findings and |
| 161 | results of the board in at least a quarter-page size |
| 162 | advertisement of a standard size or tabloid size newspaper, and |
| 163 | the headline shall be in a type no smaller than 18 point. The |
| 164 | advertisement shall not be placed in that portion of the |
| 165 | newspaper where legal notices and classified advertisements |
| 166 | appear. The advertisement shall be published in a newspaper of |
| 167 | general paid circulation in the county. The newspaper selected |
| 168 | shall be one of general interest and readership in the |
| 169 | community, and not one of limited subject matter, pursuant to |
| 170 | chapter 50. The headline shall read: TAX IMPACT OF VALUE |
| 171 | ADJUSTMENT BOARD. The public notice shall list the members of |
| 172 | the value adjustment board and the taxing authorities to which |
| 173 | they are elected. The form shall show, in columnar form, for |
| 174 | each of the property classes listed under subsection (2), the |
| 175 | following information, with appropriate column totals: |
| 176 | (f) In the sixth column, the net shift in taxes to parcels |
| 177 | not granted relief by the board. The shift shall be computed as |
| 178 | the amount shown in column 5 multiplied by the applicable |
| 179 | millage rates adopted by the taxing authorities in hearings held |
| 180 | pursuant to s. 200.065(2)(d) or adopted by vote of the electors |
| 181 | pursuant to s. 9(b) or s. 12, Art. VII of the State |
| 182 | Constitution, but without adjustment as authorized pursuant to |
| 183 | s. 200.065(6) s. 200.065(5). If for any taxing authority the |
| 184 | hearing has not been completed at the time the notice required |
| 185 | herein is prepared, the millage rate used shall be that adopted |
| 186 | in the hearing held pursuant to s. 200.065(2)(c). |
| 187 | Section 7. Paragraph (i) of subsection (2) of section |
| 188 | 1011.71, Florida Statutes, is amended to read: |
| 189 | 1011.71 District school tax.-- |
| 190 | (2) In addition to the maximum millage levy as provided in |
| 191 | subsection (1), each school board may levy not more than 2 mills |
| 192 | against the taxable value for school purposes for district |
| 193 | schools, including charter schools at the discretion of the |
| 194 | school board, to fund: |
| 195 | (i) Payment of the cost of school buses when a school |
| 196 | district contracts with a private entity to provide student |
| 197 | transportation services if the district meets the requirements |
| 198 | of this paragraph. |
| 199 | 1. The district's contract must require that the private |
| 200 | entity purchase, lease-purchase, or lease, and operate and |
| 201 | maintain, one or more school buses of a specific type and size |
| 202 | that meet the requirements of s. 1006.25. |
| 203 | 2. Each such school bus must be used for the daily |
| 204 | transportation of public school students in the manner required |
| 205 | by the school district. |
| 206 | 3. Annual payment for each such school bus may not exceed |
| 207 | 10 percent of the purchase price of the state pool bid. |
| 208 | 4. The proposed expenditure of the funds for this purpose |
| 209 | must have been included in the district school board's notice of |
| 210 | proposed tax for school capital outlay as provided in s. |
| 211 | 200.065(10) s. 200.065(9). |
| 212 |
|
| 213 | Violations of these expenditure provisions shall result in an |
| 214 | equal dollar reduction in the Florida Education Finance Program |
| 215 | (FEFP) funds for the violating district in the fiscal year |
| 216 | following the audit citation. |
| 217 | Section 8. Section 200.185, Florida Statutes, is created |
| 218 | to read: |
| 219 | 200.185 Maximum millage rates for the 2007-2008 and 2008- |
| 220 | 2009 fiscal years.-- |
| 221 | (1) As used in this section, the term: |
| 222 | (a) "County of special financial concern" means a county |
| 223 | considered fiscally constrained pursuant to s. 218.67 and for |
| 224 | which 1 mill will raise less than $100 per capita. |
| 225 | (b) "Municipality of special financial concern" means a |
| 226 | municipality within a county of special financial concern or a |
| 227 | municipality that has been at any time since 2001 in a state of |
| 228 | financial emergency pursuant to s. 218.503. |
| 229 | (2)(a) The maximum millage rate that a county, municipal |
| 230 | service taxing unit of that county, or a special district |
| 231 | dependent to that county may levy by referendum shall be |
| 232 | determined as follows: |
| 233 | 1. For any county of special financial concern for which |
| 234 | the compound annual growth rate in total county ad valorem taxes |
| 235 | levied, as defined in s. 200.001, per capita from fiscal year |
| 236 | 2001-2002 to fiscal year 2006-2007 was no more than 5 percent, |
| 237 | 100 percent of the rolled-back rate, as calculated under s. |
| 238 | 200.065; |
| 239 | 2. For any county not included in subparagraph 1. for |
| 240 | which the compound annual growth in total county ad valorem |
| 241 | taxes levied, as defined in s. 200.001, per capita from fiscal |
| 242 | year 2001-2002 to fiscal year 2006-2007 was no more than 7 |
| 243 | percent, or, notwithstanding subparagraphs 3., 4., and 5., any |
| 244 | county that is a county of special financial concern not |
| 245 | included in subparagraph 1., 97 percent of the rolled-back rate, |
| 246 | as calculated under s. 200.065; |
| 247 | 3. For any county for which the compound annual growth in |
| 248 | total county ad valorem taxes levied, as defined in s. 200.001, |
| 249 | per capita from fiscal year 2001-2002 to fiscal year 2006-2007 |
| 250 | was greater than 7 percent but no more than 9 percent, 95 |
| 251 | percent of the rolled-back rate, as calculated under s. 200.065; |
| 252 | 4. For any county for which the compound annual growth in |
| 253 | total county ad valorem taxes levied, as defined in s. 200.001, |
| 254 | per capita from fiscal year 2001-2002 to fiscal year 2006-2007 |
| 255 | was greater than 9 percent but no more than 11 percent, 93 |
| 256 | percent of the rolled-back rate, as calculated under s. 200.065; |
| 257 | 5. For any county for which the compound annual growth in |
| 258 | total county ad valorem taxes levied, as defined in s. 200.001, |
| 259 | per capita from fiscal year 2001-2002 to fiscal year 2006-2007 |
| 260 | was greater than 11 percent, 91 percent of the rolled-back rate, |
| 261 | as calculated under s. 200.065; |
| 262 | (b) The maximum millage rate that may be levied under |
| 263 | paragraph (a) may be increased to: |
| 264 | 1. The rolled-back rate, as calculated under s. 200.065, |
| 265 | if approved by referendum; or |
| 266 | 2. The nonvoted millage rate that was levied in the 2006- |
| 267 | 2007 fiscal year, if approved by referendum. |
| 268 | (c) Upon approval of a maximum rate as provided in |
| 269 | paragraph (b), a higher rate may be levied if approved by |
| 270 | referendum. |
| 271 | (3)(a) The maximum millage rate that a municipality or a |
| 272 | special district dependent to a municipality may levy by |
| 273 | referendum shall be determined as follows: |
| 274 | 1. For any municipality for which the compound annual |
| 275 | growth in total municipal ad valorem taxes levied, as defined in |
| 276 | s. 200.001, per capita from fiscal year 2001-2002 to fiscal year |
| 277 | 2006-2007 was no more than 6 percent, or, for a municipality |
| 278 | that first levied ad valorem taxes in the 2002-2003 fiscal year, |
| 279 | 100 percent of the rolled-back rate, as calculated under s. |
| 280 | 200.065; |
| 281 | 2. For any municipality for which the compound annual |
| 282 | growth in total municipal ad valorem taxes levied, as defined in |
| 283 | s. 200.001, per capita from fiscal year 2001-2002 to fiscal year |
| 284 | 2006-2007 was greater than 6 percent but no more than 7.5 |
| 285 | percent, or, notwithstanding subparagraphs 3., 4., and 5., any |
| 286 | municipality that is a municipality of special financial concern |
| 287 | not included in subparagraph 1., 97 percent of the rolled-back |
| 288 | rate, as calculated under s. 200.065; |
| 289 | 3. For any municipality for which the compound annual |
| 290 | growth in total municipal ad valorem taxes levied, as defined in |
| 291 | s. 200.001, per capita from fiscal year 2001-2002 to fiscal year |
| 292 | 2006-2007 was greater than 7.5 percent but no more than 10.5 |
| 293 | percent, 95 percent of the rolled-back rate, as calculated under |
| 294 | s. 200.065; |
| 295 | 4. For any municipality for which the compound annual |
| 296 | growth in total municipal ad valorem taxes levied, as defined in |
| 297 | s. 200.001, per capita from fiscal year 2001-2002 to fiscal year |
| 298 | 2006-2007 was greater than 10.5 percent but no more than 12.4 |
| 299 | percent, 93 percent of the rolled-back rate, as calculated under |
| 300 | s. 200.065; |
| 301 | 5. For any municipality for which the compound annual |
| 302 | growth in total municipal ad valorem taxes levied, as defined in |
| 303 | s. 200.001, per capita from fiscal year 2001-2002 to fiscal year |
| 304 | 2006-2007 was greater than 12.4 percent, 91 percent of the |
| 305 | rolled-back rate, as calculated under s. 200.065; |
| 306 | (b) The maximum millage rate that may be levied under |
| 307 | paragraph (a) may be increased to: |
| 308 | 1. The rolled-back rate, as calculated under s. 200.065, |
| 309 | if approved by referendum; or |
| 310 | 2. The nonvoted millage rate that was levied in the 2006- |
| 311 | 2007 fiscal year, if approved by referendum. |
| 312 | (c) Upon approval of a maximum rate as provided in |
| 313 | paragraph (b), a higher rate may be levied if approved by |
| 314 | referendum. |
| 315 | (4) The maximum millage rate that an independent special |
| 316 | district may levy by referendum is 97 percent of the rolled-back |
| 317 | rate, as calculated under s. 200.065. |
| 318 | (a) The maximum millage rate specified in this subsection |
| 319 | may be increased to the rolled-back rate if approved by |
| 320 | referendum. |
| 321 | (b) The maximum millage rate specified in this subsection |
| 322 | may be increased to the nonvoted millage rate that was levied in |
| 323 | the 2006-2007 fiscal year, if approved by referendum. |
| 324 | (c) Upon approval of a maximum rate in paragraph (b), a |
| 325 | higher rate may be levied if approved by referendum. |
| 326 | (5) In the 2008-2009 fiscal year, a county, municipal |
| 327 | service taxing units of that county, and special districts |
| 328 | dependent to that county; a municipality and special districts |
| 329 | dependent to that municipality; and an independent special |
| 330 | district may levy a maximum millage determined as follows: |
| 331 | (a) The maximum millage rate that may be levied shall be |
| 332 | the rolled-back rate calculated pursuant to s. 200.065 and |
| 333 | adjusted for growth in per capita Florida personal income, |
| 334 | except that ad valorem tax revenue levied in the 2007-2008 |
| 335 | fiscal year shall be reduced by any tax revenue resulting from a |
| 336 | millage rate approved by referendum in excess of the maximum |
| 337 | rate that could have been levied by referendum as provided in |
| 338 | this section. |
| 339 | (b) A rate of not more than 110 percent of the rate in |
| 340 | paragraph (a) may be levied if approved by referendum. |
| 341 | (c) A rate in excess of the millage rate allowed in |
| 342 | paragraph (b) may be levied if approved by referendum. |
| 343 | (6) Any county or municipality that is in violation of |
| 344 | this section shall forfeit the distribution of the local |
| 345 | government half-cent sales tax revenues during the 12 months |
| 346 | following a determination of noncompliance by the Department of |
| 347 | Revenue, subject to the conditions provided in ss. 200.065 and |
| 348 | 218.63. |
| 349 | (7) On or before July 13, 2007, the executive director of |
| 350 | the Department of Revenue, after consultation with the Revenue |
| 351 | Estimating Conference, shall determine and publish on the |
| 352 | Department of Revenue's website and in the next available issue |
| 353 | of the Florida Administrative Weekly the compound annual growth |
| 354 | rate in per capita property tax levies for each county and |
| 355 | municipality, exclusive of voted levies, calculated from fiscal |
| 356 | year 2001-2002 through fiscal year 2006-2007, based on the April |
| 357 | 1 official population estimates of 2001 and 2006, respectively, |
| 358 | for each jurisdiction pursuant to s. 186.901, exclusive of |
| 359 | inmate and patient populations. The determination and |
| 360 | publication made pursuant to this subsection is not subject to |
| 361 | the provisions of chapter 120. |
| 362 | (8) The millage rate of a county or municipality, |
| 363 | municipal service taxing unit of that county, and any special |
| 364 | district dependent to that county or municipality may exceed in |
| 365 | any year the maximum millage rate calculated pursuant to this |
| 366 | section if the total county ad valorem taxes levied or total |
| 367 | municipal ad valorem taxes levied, as defined in s. 200.001, do |
| 368 | not exceed the maximum total county ad valorem taxes levied or |
| 369 | maximum total municipal ad valorem taxes levied, as defined in |
| 370 | s. 200.001, respectively. Voted millage, as defined in s. |
| 371 | 200.001, and taxes levied by a municipality or independent |
| 372 | special district that has levied ad valorem taxes for less than |
| 373 | 5 years are not subject to the limitation on millage rates |
| 374 | provided by this section. Total taxes levied may exceed the |
| 375 | maximum calculated pursuant to this section as a result of an |
| 376 | increase in taxable value above that certified in s. 200.065(1) |
| 377 | if such increase is less than the percentage amounts contained |
| 378 | in s. 200.065(6); however, if such increase in taxable value |
| 379 | exceeds the percentage amounts contained in s. 200.065(6), |
| 380 | millage rates subject to this section must be reduced so that |
| 381 | total taxes levied do not exceed the maximum. |
| 382 | Section 9. The executive director of the Department of |
| 383 | Revenue is authorized, and all conditions are deemed met, to |
| 384 | adopt emergency rules under ss. 120.536(1) and 120.54(4), |
| 385 | Florida Statutes, for the purpose of implementing this act. |
| 386 | Notwithstanding any other provision of law, such emergency rules |
| 387 | shall remain in effect for 18 months after the date of adoption |
| 388 | and may be renewed during the pendency of procedures to adopt |
| 389 | rules addressing the subject of the emergency rules. |
| 390 | Section 10. To the extent that the deadlines and |
| 391 | timeframes in current law are inconsistent with implementing the |
| 392 | requirements of this act, the executive director of the |
| 393 | Department of Revenue may extend the time periods specified by |
| 394 | statute or rule for the local government millage and budget |
| 395 | adoption process for the 2007 calendar year. The executive |
| 396 | director of the Department of Revenue may grant such extensions |
| 397 | at his or her own initiation or at the written request of a |
| 398 | local government. Such extensions may not exceed 21 calendar |
| 399 | days. |
| 400 | Section 11. For state fiscal years 2007-2008 and 2008- |
| 401 | 2009, the millage rate levied in 2006 may, at the option of a |
| 402 | county or municipality, be used for purposes of determining |
| 403 | fiscal hardship under s. 218.075, Florida Statutes, and |
| 404 | eligibility under s. 339.2816, Florida Statutes. |
| 405 | Section 12. Effective August 1, 2007, section 3 of chapter |
| 406 | 2006-311, Laws of Florida, is repealed. |
| 407 | Section 13. Section 193.155, Florida Statutes, is amended |
| 408 | to read: |
| 409 | 193.155 Homestead assessments.-- |
| 410 | (1) Homestead property shall be assessed under the |
| 411 | provisions of s. 4(c), Art. VII of the State Constitution, |
| 412 | pursuant to s. 27, Art. XII of the State Constitution, at just |
| 413 | value as of January 1, 1994. Property receiving the homestead |
| 414 | exemption after January 1, 1994, shall be assessed at just value |
| 415 | as of January 1 of the year in which the property receives the |
| 416 | exemption. |
| 417 | (1) Beginning in 1995, or the year following the year the |
| 418 | property receives homestead exemption, whichever is later, the |
| 419 | property shall be reassessed annually on January 1. Any change |
| 420 | resulting from such reassessment shall not exceed the lower of |
| 421 | the following: |
| 422 | (a) Three percent of the assessed value of the property |
| 423 | for the prior year; or |
| 424 | (b) The percentage change in the Consumer Price Index for |
| 425 | All Urban Consumers, U.S. City Average, all items 1967=100, or |
| 426 | successor reports for the preceding calendar year as initially |
| 427 | reported by the United States Department of Labor, Bureau of |
| 428 | Labor Statistics. |
| 429 | (2) Homestead property shall continue to be assessed under |
| 430 | the provisions of s. 4(c), Art. VII of the State Constitution, |
| 431 | pursuant to s. 27, Art. XII of the State Constitution, so long |
| 432 | as, on January 1 of any year, the sum of the exemption that the |
| 433 | property would have been entitled to under s. 6(a) through (d), |
| 434 | Art. VII of the State Constitution, as it existed on December |
| 435 | 31, 2007, and the difference between the homestead's just value |
| 436 | and its assessed value determined pursuant to s. 4(c), Art. VII |
| 437 | of the State Constitution, as it existed on December 31, 2007, |
| 438 | is greater than the exemption provided in s. 6(a), Art. VII of |
| 439 | the State Constitution. After the exemption provided in s. 6(a), |
| 440 | Art. VII of the State Constitution exceeds the sum referred to |
| 441 | above in any year, the homestead may not be assessed under the |
| 442 | provisions of s. 4(c), Art. VII of the State Constitution. |
| 443 | (2) If the assessed value of the property as calculated |
| 444 | under subsection (1) exceeds the just value, the assessed value |
| 445 | of the property shall be lowered to the just value of the |
| 446 | property. |
| 447 | (3) Except as provided in this subsection, Property |
| 448 | assessed under this section shall be assessed at just value as |
| 449 | of January 1 of the year following a change of ownership and is |
| 450 | not eligible for assessment under this section. Thereafter, the |
| 451 | annual changes in the assessed value of the property are subject |
| 452 | to the limitations in subsections (1) and (2). For the purpose |
| 453 | of this section, a change in ownership means any sale, |
| 454 | foreclosure, or transfer of legal title or beneficial title in |
| 455 | equity to any person, except as provided in this subsection. |
| 456 | There is no change of ownership if: |
| 457 | (a) Subsequent to the change or transfer, the same person |
| 458 | is entitled to the homestead exemption as was previously |
| 459 | entitled and: |
| 460 | 1. The transfer of title is to correct an error; |
| 461 | 2. The transfer is between legal and equitable title; or |
| 462 | 3. The change or transfer is by means of an instrument in |
| 463 | which the owner is listed as both grantor and grantee of the |
| 464 | real property and one or more other individuals are additionally |
| 465 | named as grantee. However, if any individual who is additionally |
| 466 | named as a grantee applies for a homestead exemption on the |
| 467 | property, the application shall be considered a change of |
| 468 | ownership; |
| 469 | (b) The transfer is between husband and wife, including a |
| 470 | transfer to a surviving spouse or a transfer due to a |
| 471 | dissolution of marriage; |
| 472 | (c) The transfer occurs by operation of law under s. |
| 473 | 732.4015; or |
| 474 | (d) Upon the death of the owner, the transfer is between |
| 475 | the owner and another who is a permanent resident and is legally |
| 476 | or naturally dependent upon the owner. |
| 477 | (4)(a) Except as provided in paragraph (b), changes, |
| 478 | additions, or improvements to homestead property shall be |
| 479 | assessed at just value as of the first January 1 after the |
| 480 | changes, additions, or improvements are substantially completed. |
| 481 | If a change, addition, or improvement to homestead property |
| 482 | assessed under this section results in failure to meet the |
| 483 | condition required under subsection (2), the property shall no |
| 484 | longer qualify for assessment under this section. |
| 485 | (b) Changes, additions, or improvements that replace all |
| 486 | or a portion of homestead property damaged or destroyed by |
| 487 | misfortune or calamity shall not increase the homestead |
| 488 | property's assessed value when the square footage of the |
| 489 | homestead property as changed or improved does not exceed 110 |
| 490 | percent of the square footage of the homestead property before |
| 491 | the damage or destruction. Additionally, the homestead |
| 492 | property's assessed value shall not increase if the total square |
| 493 | footage of the homestead property as changed or improved does |
| 494 | not exceed 1,500 square feet. Changes, additions, or |
| 495 | improvements that do not cause the total to exceed 110 percent |
| 496 | of the total square footage of the homestead property before the |
| 497 | damage or destruction or that do not cause the total to exceed |
| 498 | 1,500 total square feet shall be reassessed as provided under |
| 499 | subsection (1). The homestead property's assessed value shall be |
| 500 | increased by the just value of that portion of the changed or |
| 501 | improved homestead property which is in excess of 110 percent of |
| 502 | the square footage of the homestead property before the damage |
| 503 | or destruction or of that portion exceeding 1,500 square feet. |
| 504 | Homestead property damaged or destroyed by misfortune or |
| 505 | calamity which, after being changed or improved, has a square |
| 506 | footage of less than 100 percent of the homestead property's |
| 507 | total square footage before the damage or destruction shall be |
| 508 | assessed pursuant to subsection (5). This paragraph applies to |
| 509 | changes, additions, or improvements commenced within 3 years |
| 510 | after the January 1 following the damage or destruction of the |
| 511 | homestead. |
| 512 | (c) Changes, additions, or improvements that replace all |
| 513 | or a portion of real property that was damaged or destroyed by |
| 514 | misfortune or calamity shall be assessed upon substantial |
| 515 | completion as if such damage or destruction had not occurred and |
| 516 | in accordance with paragraph (b) if the owner of such property: |
| 517 | 1. Was permanently residing on such property when the |
| 518 | damage or destruction occurred; |
| 519 | 2. Was not entitled to receive homestead exemption on such |
| 520 | property as of January 1 of that year; and |
| 521 | 3. Applies for and receives homestead exemption on such |
| 522 | property the following year. |
| 523 | (d) Changes, additions, or improvements include |
| 524 | improvements made to common areas or other improvements made to |
| 525 | property other than to the homestead property by the owner or by |
| 526 | an owner association, which improvements directly benefit the |
| 527 | homestead property. Such changes, additions, or improvements |
| 528 | shall be assessed at just value, and the just value shall be |
| 529 | apportioned among the parcels benefiting from the improvement. |
| 530 | (5) When property is destroyed or removed and not |
| 531 | replaced, the assessed value of the parcel shall be reduced by |
| 532 | the assessed value attributable to the destroyed or removed |
| 533 | property. If the destruction or removal of homestead property |
| 534 | assessed under this section results in failure to meet the |
| 535 | condition required under subsection (2), the property shall no |
| 536 | longer qualify for assessment under this section. |
| 537 | (6) Only property that receives a homestead exemption is |
| 538 | subject to this section. No portion of property that is assessed |
| 539 | solely on the basis of character or use pursuant to s. 193.461 |
| 540 | or s. 193.501, or assessed pursuant to s. 193.505, is subject to |
| 541 | this section. When property is assessed under s. 193.461, s. |
| 542 | 193.501, or s. 193.505 and contains a residence under the same |
| 543 | ownership, the portion of the property consisting of the |
| 544 | residence and curtilage must be assessed separately, pursuant to |
| 545 | s. 193.011, for the assessment to be subject to the limitation |
| 546 | in this section. |
| 547 | (7) If a person received a homestead exemption limited to |
| 548 | that person's proportionate interest in real property, the |
| 549 | provisions of this section apply only to that interest. |
| 550 | (8) Erroneous assessments of homestead property assessed |
| 551 | under this section may be corrected in the following manner: |
| 552 | (a) If errors are made in arriving at any assessment under |
| 553 | this section due to a material mistake of fact concerning an |
| 554 | essential characteristic of the property, the just value and |
| 555 | assessed value must be recalculated for every such year, |
| 556 | including the year in which the mistake occurred. |
| 557 | (b) If changes, additions, or improvements are not |
| 558 | assessed at just value as of the first January 1 after they were |
| 559 | substantially completed, the property appraiser shall determine |
| 560 | the just value for such changes, additions, or improvements for |
| 561 | the year they were substantially completed. Assessments for |
| 562 | subsequent years shall be corrected, applying this section if |
| 563 | applicable. |
| 564 | (c) If back taxes are due pursuant to s. 193.092, the |
| 565 | corrections made pursuant to this subsection shall be used to |
| 566 | calculate such back taxes. |
| 567 | (9) If the property appraiser determines that for any year |
| 568 | or years within the prior 10 years a person who was not entitled |
| 569 | to the homestead property assessment limitation granted under |
| 570 | this section was granted the homestead property assessment |
| 571 | limitation, the property appraiser making such determination |
| 572 | shall record in the public records of the county a notice of tax |
| 573 | lien against any property owned by that person in the county, |
| 574 | and such property must be identified in the notice of tax lien. |
| 575 | Such property that is situated in this state is subject to the |
| 576 | unpaid taxes, plus a penalty of 50 percent of the unpaid taxes |
| 577 | for each year and 15 percent interest per annum. However, when a |
| 578 | person entitled to exemption pursuant to s. 196.031 |
| 579 | inadvertently receives the limitation pursuant to this section |
| 580 | following a change of ownership, the assessment of such property |
| 581 | must be corrected as provided in paragraph (8)(a), and the |
| 582 | person need not pay the unpaid taxes, penalties, or interest. |
| 583 | Section 14. Section 193.1551, Florida Statutes, is amended |
| 584 | to read: |
| 585 | 193.1551 Assessment of certain homestead property damaged |
| 586 | in 2004 named storms.--Notwithstanding the provisions of s. |
| 587 | 193.155(4), the assessment at just value for changes, additions, |
| 588 | or improvements to homestead property assessed under the |
| 589 | provisions of s. 4(c), Art. VII of the State Constitution, |
| 590 | pursuant to s. 27, Art. XII of the State Constitution, which was |
| 591 | rendered uninhabitable in one or more of the named storms of |
| 592 | 2004 shall be limited to the square footage exceeding 110 |
| 593 | percent of the homestead property's total square footage. |
| 594 | Additionally, homes having square footage of 1,350 square feet |
| 595 | or less which were rendered uninhabitable may rebuild up to |
| 596 | 1,500 total square feet and the increase in square footage shall |
| 597 | not be considered as a change, an addition, or an improvement |
| 598 | that is subject to assessment at just value. The provisions of |
| 599 | this section are limited to homestead properties in which |
| 600 | repairs are completed by January 1, 2008, and apply |
| 601 | retroactively to January 1, 2005. |
| 602 | Section 15. Subsections (1), (2), (3), and (4) of section |
| 603 | 196.031, Florida Statutes, are amended to read: |
| 604 | 196.031 Exemption of homesteads.-- |
| 605 | (1) Every person who, on January 1, has the legal title or |
| 606 | beneficial title in equity to real property in this state and |
| 607 | who resides thereon and in good faith makes the same his or her |
| 608 | permanent residence, or the permanent residence of another or |
| 609 | others legally or naturally dependent upon such person, is |
| 610 | entitled to an exemption from all taxation, except for |
| 611 | assessments for special benefits, of 75 percent of the just |
| 612 | value up to $200,000 and 15 percent of the just value from |
| 613 | $200,001 up to $500,000 up to the assessed valuation of $5,000 |
| 614 | on the residence and contiguous real property, as defined in s. |
| 615 | 6, Art. VII of the State Constitution. The $500,000 threshold |
| 616 | shall be adjusted each year by the percentage change in per |
| 617 | capita Florida personal income, as defined in s. 200.001. The |
| 618 | exemption may not be less than $50,000; however, for low-income |
| 619 | seniors who meet the eligibility criteria under s. 196.075, the |
| 620 | exemption may not be less than $100,000. Such title may be held |
| 621 | by the entireties, jointly, or in common with others, and the |
| 622 | exemption may be apportioned among such of the owners as shall |
| 623 | reside thereon, as their respective interests shall appear. If |
| 624 | only one of the owners of an estate held by the entireties or |
| 625 | held jointly with the right of survivorship resides on the |
| 626 | property, that owner is allowed an exemption as specified in |
| 627 | this subsection of up to the assessed valuation of $5,000 on the |
| 628 | residence and contiguous real property. However, no such |
| 629 | exemption of more than the amount specified in this subsection |
| 630 | $5,000 is allowed to any one person or on any one dwelling |
| 631 | house, except that an exemption up to the amount specified in |
| 632 | this subsection assessed valuation of $5,000 may be allowed on |
| 633 | each apartment or mobile home occupied by a tenant-stockholder |
| 634 | or member of a cooperative corporation and on each condominium |
| 635 | parcel occupied by its owner. Except for owners of an estate |
| 636 | held by the entireties or held jointly with the right of |
| 637 | survivorship, the amount of the exemption may not exceed the |
| 638 | proportionate assessed valuation of all owners who reside on the |
| 639 | property. Before such exemption may be granted, the deed or |
| 640 | instrument shall be recorded in the official records of the |
| 641 | county in which the property is located. The property appraiser |
| 642 | may request the applicant to provide additional ownership |
| 643 | documents to establish title. |
| 644 | (2) For persons whose homestead property is assessed under |
| 645 | s. 4(c), Art. VII of the State Constitution, pursuant to s. 27, |
| 646 | Art. XII of the State Constitution, the exemption provided in |
| 647 | subsection (1) is limited to the exemption to which they would |
| 648 | have been entitled under s. 6(a) through (d), Art. VII of the |
| 649 | State Constitution as it existed on December 31, 2007. |
| 650 | (3)(2) As used in subsection (1), the term "cooperative |
| 651 | corporation" means a corporation, whether for profit or not for |
| 652 | profit, organized for the purpose of owning, maintaining, and |
| 653 | operating an apartment building or apartment buildings or a |
| 654 | mobile home park to be occupied by its stockholders or members; |
| 655 | and the term "tenant-stockholder or member" means an individual |
| 656 | who is entitled, solely by reason of his or her ownership of |
| 657 | stock or membership in a cooperative corporation, as evidenced |
| 658 | in the official records of the office of the clerk of the |
| 659 | circuit court of the county in which the apartment building is |
| 660 | located, to occupy for dwelling purposes an apartment in a |
| 661 | building owned by such corporation or to occupy for dwelling |
| 662 | purposes a mobile home which is on or a part of a cooperative |
| 663 | unit. A corporation leasing land for a term of 98 years or more |
| 664 | for the purpose of maintaining and operating a cooperative |
| 665 | thereon shall be deemed the owner for purposes of this |
| 666 | exemption. |
| 667 | (4)(3)(a) For every person who is entitled to the |
| 668 | exemption provided in subsection (1), who is a permanent |
| 669 | resident of this state, and who is 65 years of age or older, the |
| 670 | exemption is increased to $10,000 of assessed valuation for |
| 671 | taxes levied by governing bodies of counties, municipalities, |
| 672 | and special districts. |
| 673 | (b) For every person who is entitled to the exemption |
| 674 | provided in subsection (1), who has been a permanent resident of |
| 675 | this state for the 5 consecutive years prior to claiming the |
| 676 | exemption under this subsection, and who qualifies for the |
| 677 | exemption granted pursuant to s. 196.202 as a totally and |
| 678 | permanently disabled person, the exemption is increased to |
| 679 | $9,500 of assessed valuation for taxes levied by governing |
| 680 | bodies of counties, municipalities, and special districts. |
| 681 | (c) No homestead shall be exempted under both paragraphs |
| 682 | (a) and (b). In no event shall the combined exemptions of s. |
| 683 | 196.202 and paragraph (a) or paragraph (b) exceed $10,000. |
| 684 | (d) For every person who is entitled to the exemption |
| 685 | provided in subsection (1) and who is a permanent resident of |
| 686 | this state, the exemption is increased to a total of $25,000 of |
| 687 | assessed valuation for taxes levied by governing bodies of |
| 688 | school districts. |
| 689 | (e) For every person who is entitled to the exemption |
| 690 | provided in subsection (1) and who is a resident of this state, |
| 691 | the exemption is increased to a total of $25,000 of assessed |
| 692 | valuation for levies of taxing authorities other than school |
| 693 | districts. The exemption provided in subsection (1) does |
| 694 | However, the increase provided in this paragraph shall not apply |
| 695 | with respect to the assessment roll of a county unless and until |
| 696 | the roll of that county has been approved by the executive |
| 697 | director pursuant to s. 193.1142. |
| 698 | (4) The property appraisers of the various counties shall |
| 699 | each year compile a list of taxable property and its value |
| 700 | removed from the assessment rolls of each school district as a |
| 701 | result of the excess of exempt value above that amount allowed |
| 702 | for nonschool levies as provided in subsections (1) and (3), as |
| 703 | well as a statement of the loss of tax revenue to each school |
| 704 | district from levies other than the minimum financial effort |
| 705 | required pursuant to s. 1011.60(6), and shall deliver a copy |
| 706 | thereof to the Department of Revenue upon certification of the |
| 707 | assessment roll to the tax collector. |
| 708 | Section 16. Section 196.002, Florida Statutes, is amended |
| 709 | to read: |
| 710 | 196.002 Legislative intent.--For the purposes of |
| 711 | assessment roll recordkeeping and reporting,: |
| 712 | (1) The increase in the homestead exemption provided in s. |
| 713 | 196.031(3)(d) shall be reported separately for those persons |
| 714 | entitled to exemption under paragraph (a) or paragraph (b) of s. |
| 715 | 196.031(3) and for those persons entitled to exemption under s. |
| 716 | 196.031(1) but not under said paragraphs; and |
| 717 | (2) the exemptions authorized by each provision of this |
| 718 | chapter shall be reported separately for each category of |
| 719 | exemption in each such provision, both as to total value |
| 720 | exempted and as to the number of exemptions granted. |
| 721 | Section 17. Paragraph (b) of subsection (2) of section |
| 722 | 197.252, Florida Statutes, is amended to read: |
| 723 | 197.252 Homestead tax deferral.-- |
| 724 | (2) |
| 725 | (b) If the applicant is 65 years of age or older entitled |
| 726 | to claim the increased exemption by reason of age and residency |
| 727 | as provided in s. 196.031(3)(a), approval of the application |
| 728 | shall defer that portion of the ad valorem taxes plus non-ad |
| 729 | valorem assessments which exceeds 3 percent of the applicant's |
| 730 | household income for the prior calendar year. If any applicant's |
| 731 | household income for the prior calendar year is less than |
| 732 | $10,000, or is less than the amount of the household income |
| 733 | designated for the additional homestead exemption pursuant to s. |
| 734 | 196.075, and the applicant is 65 years of age or older, approval |
| 735 | of the application shall defer the ad valorem taxes plus non-ad |
| 736 | valorem assessments in their entirety. |
| 737 | Section 18. Section 196.183, Florida Statutes, is created |
| 738 | to read: |
| 739 | 196.183 Exemption for tangible personal property.-- |
| 740 | (1) Each tangible personal property tax return is eligible |
| 741 | for an exemption from ad valorem taxation of up to $25,000 of |
| 742 | assessed value. A single return must be filed for each site in |
| 743 | the county where the owner of tangible personal property |
| 744 | transacts business. Owners of freestanding property placed at |
| 745 | multiple sites, other than sites where the owner transacts |
| 746 | business, must file a single return, including all such property |
| 747 | located in the county. Freestanding property placed at multiple |
| 748 | sites includes vending and amusement machines, LP/propane tanks, |
| 749 | utility and cable company property, billboards, leased |
| 750 | equipment, and similar property that is not customarily located |
| 751 | in the offices, stores, or plants of the owner, but is placed |
| 752 | throughout the county. Railroads, private carriers, and other |
| 753 | companies assessed pursuant to s. 193.085 shall be allowed one |
| 754 | $25,000 exemption for each county to which the value of their |
| 755 | property is allocated. |
| 756 | (2) The requirement that an annual tangible personal |
| 757 | property tax return pursuant to s. 193.052 be filed for |
| 758 | taxpayers owning taxable property the value of which, as listed |
| 759 | on the return, does not exceed the exemption provided in this |
| 760 | section is waived. In order to qualify for this waiver, a |
| 761 | taxpayer must file an initial return on which the exemption is |
| 762 | taken. If, in subsequent years, the taxpayer owns taxable |
| 763 | property the value of which, as listed on the return, exceeds |
| 764 | the exemption, the taxpayer is obligated to file a return. The |
| 765 | taxpayer may again qualify for the waiver only after filing a |
| 766 | return on which the value as listed on the return does not |
| 767 | exceed the exemption. A return filed or required to be filed |
| 768 | shall be considered an application filed or required to be filed |
| 769 | for the exemption under this section. |
| 770 | (3) The exemption provided in this section does not apply |
| 771 | in any year a taxpayer fails to file a return that is not waived |
| 772 | pursuant to subsection (2). Any taxpayer who received a waiver |
| 773 | pursuant to subsection (2) and who owns taxable property the |
| 774 | value of which, as listed on the return, exceeds the exemption |
| 775 | in a subsequent year and who fails to file a return with the |
| 776 | property appraiser is subject to the penalty contained in s. |
| 777 | 193.072(1)(a) calculated without the benefit of the exemption |
| 778 | pursuant to this section. Any taxpayer claiming more exemptions |
| 779 | than allowed pursuant to subsection (1) is subject to the taxes |
| 780 | exempted as a result of wrongfully claiming the additional |
| 781 | exemptions plus 15 percent interest per annum and a penalty of |
| 782 | 50 percent of the taxes exempted. |
| 783 | (4) The exemption provided in this section does not apply |
| 784 | to a mobile home that is presumed to be tangible personal |
| 785 | property pursuant to s. 193.075(2). |
| 786 | Section 19. Section 193.017, Florida Statutes, is amended |
| 787 | to read: |
| 788 | (Substantial rewording of section. See |
| 789 | s. 193.017, F.S., for present text.) |
| 790 | 193.017 Assessment of structural improvements on land |
| 791 | owned by a community land trust and used to provide affordable |
| 792 | housing.-- |
| 793 | (1) As used in this section, the term "community land |
| 794 | trust" means a nonprofit entity that is qualified as charitable |
| 795 | under s. 501(c)(3) of the Internal Revenue Code and has as one |
| 796 | of its purposes the acquisition of land to be held in perpetuity |
| 797 | for the primary purpose of providing affordable homeownership. |
| 798 | (2) A community land trust may convey structural |
| 799 | improvements located on specific parcels of such land which are |
| 800 | identified by a legal description contained in and subject to a |
| 801 | ground lease having a term of at least 99 years to natural |
| 802 | persons or families who meet the extremely-low, very-low, low, |
| 803 | and moderate income limits, as specified in s. 420.0004, or the |
| 804 | income limits for workforce housing, as defined in s. |
| 805 | 420.5095(3). A community land trust shall retain a preemptive |
| 806 | option to purchase any structural improvements on the land at a |
| 807 | price determined by a formula specified in the ground lease |
| 808 | which is designed to ensure that the structural improvements |
| 809 | remain affordable. |
| 810 | (3) In arriving at just valuation under s. 193.011, a |
| 811 | structural improvement that provides affordable housing on land |
| 812 | owned by a community land trust and subject to a 99-year or |
| 813 | longer ground lease shall be assessed using the following |
| 814 | criteria: |
| 815 | (a) The amount a willing purchaser would pay a willing |
| 816 | seller shall be limited to the amount determined by the formula |
| 817 | in the ground lease. |
| 818 | (b) If the ground lease and all amendments and supplements |
| 819 | thereto, or a memorandum documenting how such lease and |
| 820 | amendments or supplements restrict the price at which the |
| 821 | improvements may be sold, is recorded in the official public |
| 822 | records of the county in which the leased land is located, the |
| 823 | recorded lease and any amendments and supplements, or the |
| 824 | recorded memorandum, shall be deemed a land use regulation |
| 825 | during the term of the lease as amended or supplemented. |
| 826 | Section 20. Section 193.803, Florida Statutes, is created |
| 827 | to read: |
| 828 | 193.803 Assessment of eligible rental property used for |
| 829 | workforce and affordable housing; classification.-- |
| 830 | (1) Upon the property owner's application on a form |
| 831 | prescribed by the Department of Revenue, the property appraiser |
| 832 | shall annually classify for assessment purposes all eligible |
| 833 | property used for workforce rental housing or affordable rental |
| 834 | housing. Eligibility shall be as provided in this section. |
| 835 | (2) A property owner whose eligible property is denied |
| 836 | classification as workforce rental housing or affordable rental |
| 837 | housing by the property appraiser may appeal to the value |
| 838 | adjustment board. The property appraiser shall notify the |
| 839 | property owner in writing of the denial of the workforce rental |
| 840 | housing or affordable rental housing classification on or before |
| 841 | July 1 of the year for which the application was filed. The |
| 842 | written notification must advise the property owner of his or |
| 843 | her right to appeal the denial of classification to the value |
| 844 | adjustment board and must contain the deadline for filing an |
| 845 | appeal. The property appraiser shall have available at his or |
| 846 | her office a list, by property owner, of all applications for |
| 847 | classification received, and the list must identify whether or |
| 848 | not the classification requested was granted. |
| 849 | (3)(a) Eligible property may not be classified as |
| 850 | workforce rental housing or affordable rental housing unless an |
| 851 | application is filed on or before March 1 of each year. Before |
| 852 | approving a classification, the property appraiser may require |
| 853 | the property owner to furnish such information as may reasonably |
| 854 | be required to establish that the property was actually used as |
| 855 | required by this section. Failure by a property owner to apply |
| 856 | for classification of eligible property as workforce rental |
| 857 | housing or affordable rental housing by March 1 constitutes a 1- |
| 858 | year waiver of the privilege granted under this section for |
| 859 | workforce rental housing assessment or affordable rental housing |
| 860 | assessment. However, a property owner who is qualified to |
| 861 | receive a workforce rental housing classification or an |
| 862 | affordable rental housing classification but who fails to file |
| 863 | an application by March 1, may file an application for the |
| 864 | classification, and may file, under s. 194.011(3), a petition |
| 865 | with the value adjustment board requesting that the |
| 866 | classification be granted. The petition may be filed at any time |
| 867 | during the taxable year on or before the 25th day following the |
| 868 | mailing of the assessment notice by the property appraiser as |
| 869 | required under s. 194.011(1). Notwithstanding the provisions of |
| 870 | s. 194.013, the applicant must pay a nonrefundable fee of $15 |
| 871 | upon filing the petition. Upon review of the petition, if the |
| 872 | person is qualified to receive the classification and |
| 873 | demonstrates particular extenuating circumstances judged by the |
| 874 | property appraiser or the value adjustment board to warrant |
| 875 | granting the classification, the property appraiser or the value |
| 876 | adjustment board may grant the classification. An owner of |
| 877 | property classified as workforce rental housing or affordable |
| 878 | rental housing in the previous tax year whose ownership or use |
| 879 | has not changed may reapply on a short form prescribed by the |
| 880 | department. A county may, at the request of the property |
| 881 | appraiser and by a majority vote of its governing body, waive |
| 882 | the requirement that an annual application or statement be made |
| 883 | for the renewal of the classification of property within the |
| 884 | county as workforce rental housing or affordable rental housing |
| 885 | after an initial classification is granted by the property |
| 886 | appraiser. Such waiver may be revoked by referendum. |
| 887 | Notwithstanding such waiver, an application must be refiled when |
| 888 | any property granted the classification is sold or otherwise |
| 889 | disposed of, when the ownership changes in any manner, when the |
| 890 | applicant ceases to use the property as workforce rental housing |
| 891 | or affordable rental housing, or when the status of the owner |
| 892 | changes so as to change the classified status of the property. |
| 893 | (b) For purposes of granting a workforce rental housing or |
| 894 | affordable rental housing classification for January 1, 2008, |
| 895 | only, the term "extenuating circumstances" as used in paragraph |
| 896 | (a) includes the failure of the property owner to return the |
| 897 | application for classification by March 1, 2008. |
| 898 | (4) The following types of property are eligible to be |
| 899 | classified by a property appraiser as workforce rental housing |
| 900 | or affordable rental housing property, and shall be assessed |
| 901 | based upon their character and use and as further described in |
| 902 | this section: |
| 903 | (a) Property that is funded and rent restricted by the |
| 904 | United States Department of Housing and Urban Development under |
| 905 | s. 8 of the United States Housing Act of 1937 and that provides |
| 906 | affordable housing for eligible persons as defined by s. 159.603 |
| 907 | or the elderly, extremely-low-income persons, or very-low-income |
| 908 | persons as specified in s. 420.0004. |
| 909 | (b) Rental property for multifamily housing, commercial |
| 910 | fishing workers and farmworkers, families, persons who are |
| 911 | homeless, or the elderly which is funded and rent restricted by |
| 912 | the Florida Housing Finance Corporation under s. 420.5087, s. |
| 913 | 420.5089, s. 420.509, or s. 420.5095, the State Housing |
| 914 | Initiatives Partnership Program under s. 420.9072, s. 420.9075, |
| 915 | or s. 42 of the Internal Revenue Code of 1986, 26 U.S.C. s. 42; |
| 916 | the HOME Investment Partnership Program under the Cranston- |
| 917 | Gonzalez National Affordable Housing Act, 42 U.S.C. ss. 12741 et |
| 918 | seq.; or the Federal Home Loan Bank's Affordable Housing Program |
| 919 | established pursuant to the Financial Institutions Reform, |
| 920 | Recovery and Enforcement Act of 1989, Pub. L. No. 101-73. |
| 921 | (c) Multifamily residential rental property of 10 or more |
| 922 | units which is certified by the local public housing agency as |
| 923 | having 100 percent of its units used to provide affordable |
| 924 | housing for extremely-low-income persons, very-low-income |
| 925 | persons, low-income persons, or moderate-income persons as |
| 926 | specified in s. 420.0004 and which is subject to a land use |
| 927 | agreement or other agreement that is recorded in the official |
| 928 | records of the county in which the property is located and which |
| 929 | recorded agreement restricts the use of the property to |
| 930 | affordable housing for a period of at least 20 years. |
| 931 | (5) The property appraiser shall remove from the |
| 932 | classification of workforce rental housing or affordable rental |
| 933 | housing any properties for which the classified use has been |
| 934 | abandoned or discontinued, the property has been diverted to |
| 935 | another use, or the participation in and eligibility for the |
| 936 | programs specified in this section has been terminated. Such |
| 937 | removed property shall be assessed at just value under s. |
| 938 | 193.011. |
| 939 | (6) In years in which the proper application for |
| 940 | classification as workforce rental housing or affordable rental |
| 941 | housing has been made and granted, the assessment of such |
| 942 | property shall be based upon its use as workforce rental housing |
| 943 | or affordable rental housing and by applying the following |
| 944 | methodologies, subject to the provisions of subsection (7): |
| 945 | (a) Property used for workforce rental housing or |
| 946 | affordable rental housing as described in subsection (4) shall |
| 947 | be assessed under the income approach using the actual net |
| 948 | operating income. |
| 949 | (b) Property used for workforce rental housing and |
| 950 | affordable rental housing which has received low-income housing |
| 951 | tax credits from the Florida Housing Finance Corporation under |
| 952 | s. 420.5099 shall be assessed under the income approach using |
| 953 | the actual net operating income and the following applies: |
| 954 | 1. The tax credits granted and the financing generated by |
| 955 | the tax credits may not be considered as income. |
| 956 | 2. The actual rental income from rent-restricted units in |
| 957 | such property shall be used by the property appraiser. |
| 958 | 3. Any costs paid with the tax credits and costs paid with |
| 959 | the proceeds from additional financing under chapter 420 may not |
| 960 | be included as income. |
| 961 | (7) By April 1 of each year, the property owner must |
| 962 | provide the property appraiser with a return on a form and in a |
| 963 | manner prescribed by the Department of Revenue which includes a |
| 964 | rent roll and an income and expense statement for the preceding |
| 965 | year. After a review of the rent roll and the income and expense |
| 966 | statement, the property appraiser may request additional |
| 967 | information from the property owner as may be reasonably |
| 968 | required to consider the methodologies in subsection (6). |
| 969 | Failure to timely provide the property appraiser with the |
| 970 | requested information, including failure to meet any extension |
| 971 | that may be granted for the submission of information, shall |
| 972 | result in an estimated assessment based on the best available |
| 973 | information instead of an assessment based on the methodologies |
| 974 | provided in subsection (6). Such assessment shall be deemed to |
| 975 | be prima facie correct and may be included on the tax roll, and |
| 976 | taxes may be extended on the tax roll in the same manner as for |
| 977 | all other taxes. |
| 978 | (8) It is the duty of the owner of any property used for |
| 979 | workforce rental housing or affordable rental housing that has |
| 980 | been granted the classification for assessment under this |
| 981 | section who is not required to file an annual application or |
| 982 | statement to notify the property appraiser promptly whenever the |
| 983 | use of the property, or the status or condition of the owner, |
| 984 | changes so as to change the classified status of the property. |
| 985 | If any property owner fails to so notify the property appraiser |
| 986 | and the property appraiser determines that for any year within |
| 987 | the prior 10 years the owner was not entitled to receive such |
| 988 | classification, the owner of the property is subject to the |
| 989 | taxes otherwise due and owing as a result of such failure plus |
| 990 | 15 percent interest per annum and a penalty of 50 percent of the |
| 991 | additional taxes owed. It is the duty of the property appraiser |
| 992 | making such determination to record in the public records of the |
| 993 | county in which the rental property is located a notice of tax |
| 994 | lien against any property owned by that person or entity in the |
| 995 | county, and such property must be identified in the notice of |
| 996 | tax lien. Such property is subject to the payment of all taxes |
| 997 | and penalties. Such lien, when filed, attaches to any property |
| 998 | identified in the notice of tax lien owned by the person or |
| 999 | entity that illegally or improperly received the classification. |
| 1000 | If such person or entity no longer owns property in that county |
| 1001 | but owns property in another county or counties in the state, |
| 1002 | the property appraiser shall record in such other county or |
| 1003 | counties a notice of tax lien identifying the property owned by |
| 1004 | such person or entity in such county or counties which becomes a |
| 1005 | lien against the identified property. |
| 1006 | Section 21. Section 196.1978, Florida Statutes, is amended |
| 1007 | to read: |
| 1008 | 196.1978 Affordable housing property exemption.--Property |
| 1009 | used to provide affordable housing serving eligible persons as |
| 1010 | defined by s. 159.603(7) and natural persons or families meeting |
| 1011 | the extremely-low, very-low, low, or moderate persons meeting |
| 1012 | income limits specified in s. 420.0004 s. 420.0004(8), (10), |
| 1013 | (11), and (15), which property is owned entirely by a nonprofit |
| 1014 | entity that which is a corporation not for profit which is |
| 1015 | qualified as charitable under s. 501(c)(3) of the Internal |
| 1016 | Revenue Code and which complies with Rev. Proc. 96-32, 1996-1 |
| 1017 | C.B. 717 or a limited partnership, the sole general partner of |
| 1018 | which is a corporation not for profit which is qualified as |
| 1019 | charitable under s. 501(c)(3) of the Internal Revenue Code and |
| 1020 | which complies with Rev. Proc. 96-32, 1996-1 C.B. 717, shall be |
| 1021 | considered property owned by an exempt entity and used for a |
| 1022 | charitable purpose, and those portions of the affordable housing |
| 1023 | property which provide housing to natural persons or families |
| 1024 | that meet the extremely-low, very-low, low, or moderate income |
| 1025 | limits specified individuals with incomes as defined in s. |
| 1026 | 420.0004 s. 420.0004(10) and (15) shall be exempt from ad |
| 1027 | valorem taxation to the extent authorized in s. 196.196. All |
| 1028 | property identified in this section shall comply with the |
| 1029 | criteria for determination of exempt status to be applied by |
| 1030 | property appraisers on an annual basis as defined in s. 196.195. |
| 1031 | The Legislature intends that any property owned by a limited |
| 1032 | liability company or a limited partnership that which is |
| 1033 | disregarded as an entity for federal income tax purposes |
| 1034 | pursuant to Treasury Regulation 301.7701-3(b)(1)(ii) shall be |
| 1035 | treated as owned by its sole member or sole general partner. The |
| 1036 | exemption provided in this section also extends to land that is |
| 1037 | owned by an exempt entity and that is subject to a 99-year or |
| 1038 | longer ground lease for the purpose of providing affordable |
| 1039 | homeownership. |
| 1040 | Section 22. Paragraph (a) of subsection (1) and paragraphs |
| 1041 | (b) and (c) of subsection (2) of section 192.0105, Florida |
| 1042 | Statutes, are amended to read: |
| 1043 | 192.0105 Taxpayer rights.--There is created a Florida |
| 1044 | Taxpayer's Bill of Rights for property taxes and assessments to |
| 1045 | guarantee that the rights, privacy, and property of the |
| 1046 | taxpayers of this state are adequately safeguarded and protected |
| 1047 | during tax levy, assessment, collection, and enforcement |
| 1048 | processes administered under the revenue laws of this state. The |
| 1049 | Taxpayer's Bill of Rights compiles, in one document, brief but |
| 1050 | comprehensive statements that summarize the rights and |
| 1051 | obligations of the property appraisers, tax collectors, clerks |
| 1052 | of the court, local governing boards, the Department of Revenue, |
| 1053 | and taxpayers. Additional rights afforded to payors of taxes and |
| 1054 | assessments imposed under the revenue laws of this state are |
| 1055 | provided in s. 213.015. The rights afforded taxpayers to assure |
| 1056 | that their privacy and property are safeguarded and protected |
| 1057 | during tax levy, assessment, and collection are available only |
| 1058 | insofar as they are implemented in other parts of the Florida |
| 1059 | Statutes or rules of the Department of Revenue. The rights so |
| 1060 | guaranteed to state taxpayers in the Florida Statutes and the |
| 1061 | departmental rules include: |
| 1062 | (1) THE RIGHT TO KNOW.-- |
| 1063 | (a) The right to be mailed notice of proposed property |
| 1064 | taxes and proposed or adopted non-ad valorem assessments (see |
| 1065 | ss. 194.011(1), 200.065(2)(b) and (d) and (14)(a) (13)(a), and |
| 1066 | 200.069). The notice must also inform the taxpayer that the |
| 1067 | final tax bill may contain additional non-ad valorem assessments |
| 1068 | (see s. 200.069(10)). |
| 1069 | (2) THE RIGHT TO DUE PROCESS.-- |
| 1070 | (b) The right to petition the value adjustment board over |
| 1071 | objections to assessments, denial of exemption, denial of |
| 1072 | agricultural classification, denial of historic classification, |
| 1073 | denial of high-water recharge classification, denial of |
| 1074 | workforce rental housing or affordable rental housing |
| 1075 | classification, disapproval of tax deferral, and any penalties |
| 1076 | on deferred taxes imposed for incorrect information willfully |
| 1077 | filed. Payment of estimated taxes does not preclude the right of |
| 1078 | the taxpayer to challenge his or her assessment (see ss. |
| 1079 | 194.011(3), 196.011(6) and (9)(a), 196.151, 196.193(1)(c) and |
| 1080 | (5), 193.461(2), 193.503(7), 193.625(2), 193.803(2), 197.253(2), |
| 1081 | 197.301(2), and 197.2301(11)). |
| 1082 | (c) The right to file a petition for exemption, or |
| 1083 | agricultural classification, or workforce rental housing or |
| 1084 | affordable rental housing classification with the value |
| 1085 | adjustment board when an application deadline is missed, upon |
| 1086 | demonstration of particular extenuating circumstances for filing |
| 1087 | late (see ss. 193.461(3)(a), 193.803(3)(a), and 196.011(1), (7), |
| 1088 | (8), and (9)(c)). |
| 1089 | Section 23. Subsection (2) of section 193.052, Florida |
| 1090 | Statutes, is amended to read: |
| 1091 | 193.052 Preparation and serving of returns.-- |
| 1092 | (2) No return shall be required for real property the |
| 1093 | ownership of which is reflected in instruments recorded in the |
| 1094 | public records of the county in which the property is located, |
| 1095 | unless otherwise required in this title. In order for land to |
| 1096 | be considered for agricultural classification under s. 193.461, |
| 1097 | or high-water recharge classification under s. 193.625, or |
| 1098 | workforce rental housing or affordable rental housing |
| 1099 | classification under s. 193.803, an application for |
| 1100 | classification must be filed on or before March 1 of each year |
| 1101 | with the property appraiser of the county in which the land is |
| 1102 | located, except as provided in s. 193.461(3)(a). The application |
| 1103 | must state that the lands on January 1 of that year were used |
| 1104 | primarily for bona fide commercial agricultural or high-water |
| 1105 | recharge purposes or for workforce rental housing or affordable |
| 1106 | rental housing classified under s. 193.803. |
| 1107 | Section 24. Paragraph (d) of subsection (3) of section |
| 1108 | 193.461, Florida Statutes, is amended to read: |
| 1109 | 193.461 Agricultural lands; classification and assessment; |
| 1110 | mandated eradication or quarantine program.-- |
| 1111 | (3) |
| 1112 | (d) When property receiving an agricultural classification |
| 1113 | contains a residence under the same ownership, the portion of |
| 1114 | the property consisting of the residence and curtilage must be |
| 1115 | assessed separately, pursuant to s. 193.011, to qualify for the |
| 1116 | assessment limitation set forth in s. 193.155 or to qualify for |
| 1117 | the homestead exemption under s. 196.031(1). The remaining |
| 1118 | property may be classified under the provisions of paragraphs |
| 1119 | (a) and (b). |
| 1120 | Section 25. Paragraph (d) of subsection (3) of section |
| 1121 | 194.011, Florida Statutes, is amended to read: |
| 1122 | 194.011 Assessment notice; objections to assessments.-- |
| 1123 | (3) A petition to the value adjustment board must be in |
| 1124 | substantially the form prescribed by the department. |
| 1125 | Notwithstanding s. 195.022, a county officer may not refuse to |
| 1126 | accept a form provided by the department for this purpose if the |
| 1127 | taxpayer chooses to use it. A petition to the value adjustment |
| 1128 | board shall describe the property by parcel number and shall be |
| 1129 | filed as follows: |
| 1130 | (d) The petition may be filed, as to valuation issues, at |
| 1131 | any time during the taxable year on or before the 25th day |
| 1132 | following the mailing of notice by the property appraiser as |
| 1133 | provided in subsection (1). With respect to an issue involving |
| 1134 | the denial of an exemption, an agricultural or high-water |
| 1135 | recharge classification application, an application for |
| 1136 | classification as historic property used for commercial or |
| 1137 | certain nonprofit purposes, an application for classification as |
| 1138 | workforce rental housing or affordable rental housing, or a |
| 1139 | deferral, the petition must be filed at any time during the |
| 1140 | taxable year on or before the 30th day following the mailing of |
| 1141 | the notice by the property appraiser under s. 193.461, s. |
| 1142 | 193.503, s. 193.625, s. 193.803, or s. 196.193 or notice by the |
| 1143 | tax collector under s. 197.253. |
| 1144 | Section 26. Subsection (1) of section 195.073, Florida |
| 1145 | Statutes, is amended to read: |
| 1146 | 195.073 Classification of property.--All items required by |
| 1147 | law to be on the assessment rolls must receive a classification |
| 1148 | based upon the use of the property. The department shall |
| 1149 | promulgate uniform definitions for all classifications. The |
| 1150 | department may designate other subclassifications of property. |
| 1151 | No assessment roll may be approved by the department which does |
| 1152 | not show proper classifications. |
| 1153 | (1) Real property must be classified according to the |
| 1154 | assessment basis of the land into the following classes: |
| 1155 | (a) Residential, subclassified into categories, one |
| 1156 | category for homestead property and one for nonhomestead |
| 1157 | property: |
| 1158 | 1. Single family. |
| 1159 | 2. Mobile homes. |
| 1160 | 3. Multifamily. |
| 1161 | 4. Condominiums. |
| 1162 | 5. Cooperatives. |
| 1163 | 6. Retirement homes. |
| 1164 | (b) Commercial and industrial. |
| 1165 | (c) Agricultural. |
| 1166 | (d) Nonagricultural acreage. |
| 1167 | (e) High-water recharge. |
| 1168 | (f) Historic property used for commercial or certain |
| 1169 | nonprofit purposes. |
| 1170 | (g) Exempt, wholly or partially. |
| 1171 | (h) Centrally assessed. |
| 1172 | (i) Leasehold interests. |
| 1173 | (j) Time-share property. |
| 1174 | (k) Workforce rental housing and affordable rental housing |
| 1175 | property. |
| 1176 | (l)(k) Other. |
| 1177 | Section 27. Paragraph (a) of subsection (3) of section |
| 1178 | 195.096, Florida Statutes, is amended to read: |
| 1179 | 195.096 Review of assessment rolls.-- |
| 1180 | (3)(a) Upon completion of review pursuant to paragraph |
| 1181 | (2)(f), the department shall publish the results of reviews |
| 1182 | conducted under this section. The results must include all |
| 1183 | statistical and analytical measures computed under this section |
| 1184 | for the real property assessment roll as a whole, the personal |
| 1185 | property assessment roll as a whole, and independently for the |
| 1186 | following real property classes whenever the classes constituted |
| 1187 | 5 percent or more of the total assessed value of real property |
| 1188 | in a county on the previous tax roll: |
| 1189 | 1. Residential property that consists of one primary |
| 1190 | living unit, including, but not limited to, single-family |
| 1191 | residences, condominiums, cooperatives, and mobile homes. |
| 1192 | 2. Residential property that consists of two or more |
| 1193 | primary living units. |
| 1194 | 3. Agricultural, high-water recharge, historic property |
| 1195 | used for commercial or certain nonprofit purposes, workforce |
| 1196 | rental housing and affordable rental housing property, and other |
| 1197 | use-valued property. |
| 1198 | 4. Vacant lots. |
| 1199 | 5. Nonagricultural acreage and other undeveloped parcels. |
| 1200 | 6. Improved commercial and industrial property. |
| 1201 | 7. Taxable institutional or governmental, utility, locally |
| 1202 | assessed railroad, oil, gas and mineral land, subsurface rights, |
| 1203 | and other real property. |
| 1204 |
|
| 1205 | When one of the above classes constituted less than 5 percent of |
| 1206 | the total assessed value of all real property in a county on the |
| 1207 | previous assessment roll, the department may combine it with one |
| 1208 | or more other classes of real property for purposes of |
| 1209 | assessment ratio studies or use the weighted average of the |
| 1210 | other classes for purposes of calculating the level of |
| 1211 | assessment for all real property in a county. The department |
| 1212 | shall also publish such results for any subclassifications of |
| 1213 | the classes or assessment rolls it may have chosen to study. |
| 1214 | Section 28. Section 200.186, Florida Statutes, is created |
| 1215 | to read: |
| 1216 | 200.186 Maximum millage rates for the 2008-2009 fiscal |
| 1217 | year.-- |
| 1218 | (1) In the 2008-2009 fiscal year, a county, municipal |
| 1219 | service taxing units of that county, and special districts |
| 1220 | dependent to that county; a municipality and special districts |
| 1221 | dependent to that municipality; and an independent special |
| 1222 | district may levy a maximum millage that is determined as |
| 1223 | follows: |
| 1224 | (a) The maximum millage rate shall be the rolled-back rate |
| 1225 | calculated pursuant to s. 200.065 and adjusted for growth in per |
| 1226 | capita Florida personal income, except that: |
| 1227 | 1. Ad valorem tax revenue levied in the 2007-2008 fiscal |
| 1228 | year, as used in the calculation of the rolled-back rate, shall |
| 1229 | be reduced by any tax revenue resulting from a millage rate |
| 1230 | approved by referendum in excess of the maximum rate that could |
| 1231 | have been levied by referendum as provided in s. 200.185; and |
| 1232 | 2. The taxable value within the jurisdiction of each |
| 1233 | taxing authority, as used in the calculation of the rolled-back |
| 1234 | rate, shall be increased by the amount necessary to offset any |
| 1235 | reduction in taxable value occurring as a result of the |
| 1236 | amendments to the State Constitution contained in SJR 4B or HJR |
| 1237 | 3B revising the homestead tax exemption and providing an |
| 1238 | exemption from ad valorem taxation for tangible personal |
| 1239 | property. |
| 1240 | (b) If approved by referendum, a rate may be levied in |
| 1241 | excess of the rate calculated pursuant to paragraph (a) if the |
| 1242 | excess is not more than 67 percent of the difference between the |
| 1243 | rolled-back rate calculated pursuant to s. 200.065, and the rate |
| 1244 | calculated in paragraph (a). |
| 1245 | (c) A rate may be levied in excess of the millage rate |
| 1246 | allowed in paragraph (b) if the rate is approved by referendum. |
| 1247 |
|
| 1248 |
|
| 1249 | ======= T I T L E A M E N D M E N T ======= |
| 1250 | Remove line(s) 13-15 and insert: |
| 1251 | year; providing for higher millage rates if approved by |
| 1252 | referendum; providing certain |