1 | Representative(s) Cannon offered the following: |
2 |
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3 | Substitute Amendment for Amendment (620881) (with title |
4 | amendment) |
5 | Remove line(s) 1614-1629 and insert: |
6 | Section 29. Subsection (6) and paragraph (a) of subsection |
7 | (9) of section 196.011, Florida Statutes, are amended to read: |
8 | 196.011 Annual application required for exemption.-- |
9 | (6)(a) Once an original application for tax exemption has |
10 | been granted, in each succeeding year on or before February 1, |
11 | the property appraiser shall mail a renewal application to the |
12 | applicant, and the property appraiser shall accept from each |
13 | such applicant a renewal application on a form to be prescribed |
14 | by the Department of Revenue. Such renewal application shall be |
15 | accepted as evidence of exemption by the property appraiser |
16 | unless he or she denies the application. Upon denial, the |
17 | property appraiser shall serve, on or before July 1 of each |
18 | year, a notice setting forth the grounds for denial on the |
19 | applicant by first-class mail. Any applicant objecting to such |
20 | denial may file a petition as provided for in s. 194.011(3). |
21 | (b) Any person who is entitled to a homestead assessment |
22 | limitation in the prior year under s. 4(c), Art. VII of the |
23 | State Constitution shall have the option to file an application |
24 | for exemption under s. 6(a), Art. VII of the State Constitution |
25 | no later than March 1 of each year. The application shall advise |
26 | the applicant of his or her option to make an irrevocable |
27 | election to no longer have his or her homestead assessed under |
28 | s. 4(c), Art. VII of the State Constitution. After the |
29 | irrevocable election, the person's homestead shall be assessed |
30 | under s. 6(a), Art. VII of the State Constitution. |
31 | (9)(a) A county may, at the request of the property |
32 | appraiser and by a majority vote of its governing body, waive |
33 | the requirement that an annual application or statement be made |
34 | for exemption of property within the county after an initial |
35 | application is made and the exemption granted. The waiver under |
36 | this subsection of the annual application or statement |
37 | requirement applies to all exemptions under this chapter except |
38 | the exemption under s. 196.1995. Notwithstanding such waiver, |
39 | refiling of an application or statement shall be required when |
40 | any property granted an exemption is sold or otherwise disposed |
41 | of, when the ownership changes in any manner, when the applicant |
42 | for homestead exemption ceases to use the property as his or her |
43 | homestead, or when the status of the owner changes so as to |
44 | change the exempt status of the property, or when an irrevocable |
45 | election is made to no longer have the homestead assessment |
46 | limitation under s. 4(c), Art. VII of the State Constitution and |
47 | the homestead receives the exemption under s. 6(a), Art. VII of |
48 | the State Constitution. In its deliberations on whether to waive |
49 | the annual application or statement requirement, the governing |
50 | body shall consider the possibility of fraudulent exemption |
51 | claims which may occur due to the waiver of the annual |
52 | application requirement. It is the duty of the owner of any |
53 | property granted an exemption who is not required to file an |
54 | annual application or statement to notify the property appraiser |
55 | promptly whenever the use of the property or the status or |
56 | condition of the owner changes so as to change the exempt status |
57 | of the property. If any property owner fails to so notify the |
58 | property appraiser and the property appraiser determines that |
59 | for any year within the prior 10 years the owner was not |
60 | entitled to receive such exemption, the owner of the property is |
61 | subject to the taxes exempted as a result of such failure plus |
62 | 15 percent interest per annum and a penalty of 50 percent of the |
63 | taxes exempted. Except for homestead exemptions controlled by s. |
64 | 196.161, it is the duty of the property appraiser making such |
65 | determination to record in the public records of the county a |
66 | notice of tax lien against any property owned by that person or |
67 | entity in the county, and such property must be identified in |
68 | the notice of tax lien. Such property is subject to the payment |
69 | of all taxes and penalties. Such lien when filed shall attach to |
70 | any property, identified in the notice of tax lien, owned by the |
71 | person who illegally or improperly received the exemption. |
72 | Should such person no longer own property in that county, but |
73 | own property in some other county or counties in the state, it |
74 | shall be the duty of the property appraiser to record a notice |
75 | of tax lien in such other county or counties, identifying the |
76 | property owned by such person or entity in such county or |
77 | counties, and it shall become a lien against such property in |
78 | such county or counties. |
79 | Section 30. Subsection (3) is added to section 196.111, |
80 | Florida Statutes, to read: |
81 | 196.111 Property appraisers may notify persons entitled to |
82 | homestead exemption; publication of notice; costs.-- |
83 | (3) The notice mailed to any person whose property |
84 | heretofore was entitled to a homestead assessment limitation in |
85 | the prior year pursuant to s. 4(c), Art. VII of the State |
86 | Constitution shall also include the option to file an |
87 | application to make an irrevocable election to no longer have |
88 | his or her homestead assessed pursuant to s. 4(c), Art. VII of |
89 | the State Constitution and to apply for homestead exemption |
90 | pursuant to s. 6(a), Art. VII of the State Constitution, |
91 | consistent with the requirements of s. 196.011(6)(b). |
92 | Section 31. Section 195.022, Florida Statutes, is amended |
93 | to read: |
94 | 195.022 Forms to be prescribed by Department of Revenue.-- |
95 | The Department of Revenue shall prescribe all forms to be used |
96 | by property appraisers, tax collectors, clerks of the circuit |
97 | court, and value adjustment boards in administering and |
98 | collecting ad valorem taxes. The department shall prescribe a |
99 | form for each purpose. For counties with a population of 100,000 |
100 | or fewer, the Department of Revenue shall furnish the forms. For |
101 | counties with a population greater than 100,000, the county |
102 | officer shall reproduce forms for distribution at the expense of |
103 | his or her office. A county officer may use a form other than |
104 | the form prescribed by the department upon obtaining written |
105 | permission from the executive director of the department; |
106 | however, no county officer shall use a form the substantive |
107 | content of which is at variance with the form prescribed by the |
108 | department for the same or a similar purpose. If the executive |
109 | director finds good cause to grant such permission he or she may |
110 | do so. The county officer may continue to use such approved form |
111 | until the law which specifies the form is amended or repealed or |
112 | until the officer receives written disapproval from the |
113 | executive director. Otherwise, all such officers and their |
114 | employees shall use the forms, and follow the instructions |
115 | applicable to the forms, which are prescribed by the department. |
116 | The department, upon request of any property appraiser or, in |
117 | any event, at least once every 3 years, shall prescribe and |
118 | furnish such aerial photographs and nonproperty ownership maps |
119 | to the property appraisers as are necessary to ensure that all |
120 | real property within the state is properly listed on the roll. |
121 | All forms and maps furnished by the department shall be paid for |
122 | by the department as provided by law. All forms and maps and |
123 | instructions relating to their use shall be substantially |
124 | uniform throughout the state. An officer may employ supplemental |
125 | forms and maps, at the expense of his or her office, which he or |
126 | she deems expedient for the purpose of administering and |
127 | collecting ad valorem taxes. The forms required in ss. |
128 | 193.461(3)(a) and 196.011(1) for renewal purposes shall require |
129 | sufficient information for the property appraiser to evaluate |
130 | the changes in use since the prior year. The form required in s. |
131 | 193.155(2) for election to retain benefits under s. 27, Art. XII |
132 | of the State Constitution shall be adopted by the department. If |
133 | the property appraiser determines, in the case of a taxpayer, |
134 | that he or she has insufficient current information upon which |
135 | to approve the exemption, or if the information on the renewal |
136 | form is inadequate for him or her to evaluate the taxable status |
137 | of the property, he or she may require the resubmission of an |
138 | original application. |
139 | Section 32. Transitional assessment of homestead property; |
140 | effective date.-- |
141 | (1) Each person entitled to a homestead exemption under |
142 | Section 6 of Article VII of the State Constitution shall |
143 | continue to have his or her current homestead assessed under |
144 | Section 4(c) of Article VII of the State Constitution until the |
145 | person makes an irrevocable election to no longer have his or |
146 | her homestead assessed under Section 4(c) of Article VII of the |
147 | State Constitution. After the irrevocable election is made, the |
148 | homestead may not be assessed under Section 4(c) of Article VII |
149 | of the State Constitution. |
150 | (2) The exemption provided in Section 6(a) of Article VII |
151 | of the State Constitution to each person entitled to have the |
152 | person's homestead assessed under Section 4(c) of Article VII of |
153 | the State Constitution pursuant to subsection (1) shall be |
154 | limited to the exemption the person would have been entitled to |
155 | under Section 6(a)-(d) of Article VII of the State Constitution |
156 | as it existed on the day before the effective date of this |
157 | section. |
158 | Section 33. If any law that is amended by this act was |
159 | also amended by a law enacted during the 2007 Regular Session or |
160 | any 2007 special session of the Legislature, such laws shall be |
161 | construed as if they had been enacted during the same session of |
162 | the Legislature, and full effect should be given to each if that |
163 | is possible. |
164 | Section 34. Except as otherwise expressly provided in this |
165 | act, this act and section 33 of this act shall take effect upon |
166 | becoming a law, sections 13 through 32 of this act shall take |
167 | effect only upon the effective date of amendments to the State |
168 | Constitution contained in Senate Joint Resolution 4B or House |
169 | Joint Resolution 3B revising the homestead tax exemption and |
170 | providing an exemption from ad valorem taxation for tangible |
171 | personal property and property used for workforce and affordable |
172 | rental housing, and sections 13 through 32 of this act shall |
173 | apply retroactively to the 2008 tax roll. |
174 |
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175 | =========== T I T L E A M E N D M E N T ======== |
176 | Remove line(s) 145 and insert: |
177 | retroactively; amending ss. 196.011 and 196.111, F.S.; providing |
178 | a procedure by which a person may make an irrevocable election |
179 | to have his or her homestead assessed under s. 6(a), Art. VII of |
180 | the State Constitution rather than under s. 4(c), Art. VII of |
181 | the State Constitution; requiring the property appraisers to |
182 | provide notice of such option by mail; amending s. 195.022, |
183 | F.S.; requiring the Department of Revenue to adopt a form by |
184 | rule; providing for transitional assessments of homestead |
185 | property; providing for construction of the act in |