| 1 | Representative(s) Cannon offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove line(s) 1614-1629, and insert: |
| 5 | Section 29. Subsection (6) and paragraph (a) of subsection |
| 6 | (9) of section 196.011, Florida Statutes, are amended to read: |
| 7 | 196.011 Annual application required for exemption.-- |
| 8 | (6)(a) Once an original application for tax exemption has |
| 9 | been granted, in each succeeding year on or before February 1, |
| 10 | the property appraiser shall mail a renewal application to the |
| 11 | applicant, and the property appraiser shall accept from each |
| 12 | such applicant a renewal application on a form to be prescribed |
| 13 | by the Department of Revenue. Such renewal application shall be |
| 14 | accepted as evidence of exemption by the property appraiser |
| 15 | unless he or she denies the application. Upon denial, the |
| 16 | property appraiser shall serve, on or before July 1 of each |
| 17 | year, a notice setting forth the grounds for denial on the |
| 18 | applicant by first-class mail. Any applicant objecting to such |
| 19 | denial may file a petition as provided for in s. 194.011(3). |
| 20 | (b) Any person who is entitled to a homestead exemption in |
| 21 | the prior year under s. 4(c), Art. VII of the State Constitution |
| 22 | shall have the option to file an application for exemption under |
| 23 | s. 6(a), Art. VII of the State Constitution no later than March |
| 24 | 1 of each year. The renewal application shall advise the |
| 25 | applicant of his or her option to make an irrevocable election |
| 26 | to no longer have his or her homestead assessed under s. 4(c), |
| 27 | Art. VII of the State Constitution. After the irrevocable |
| 28 | election, the person's homestead shall be assessed under s. |
| 29 | 6(a), Art. VII of the State Constitution. |
| 30 | (9)(a) A county may, at the request of the property |
| 31 | appraiser and by a majority vote of its governing body, waive |
| 32 | the requirement that an annual application or statement be made |
| 33 | for exemption of property within the county after an initial |
| 34 | application is made and the exemption granted. The waiver under |
| 35 | this subsection of the annual application or statement |
| 36 | requirement applies to all exemptions under this chapter except |
| 37 | the exemption under s. 196.1995. Notwithstanding such waiver, |
| 38 | refiling of an application or statement shall be required when |
| 39 | any property granted an exemption is sold or otherwise disposed |
| 40 | of, when the ownership changes in any manner, when the applicant |
| 41 | for homestead exemption ceases to use the property as his or her |
| 42 | homestead, or when the status of the owner changes so as to |
| 43 | change the exempt status of the property, or when an irrevocable |
| 44 | election is made to no longer have the homestead exemption under |
| 45 | s. 4(c), Art. VII of the State Constitution and the homestead |
| 46 | receives the exemption under s. 6(a), Art. VII of the State |
| 47 | Constitution. In its deliberations on whether to waive the |
| 48 | annual application or statement requirement, the governing body |
| 49 | shall consider the possibility of fraudulent exemption claims |
| 50 | which may occur due to the waiver of the annual application |
| 51 | requirement. It is the duty of the owner of any property granted |
| 52 | an exemption who is not required to file an annual application |
| 53 | or statement to notify the property appraiser promptly whenever |
| 54 | the use of the property or the status or condition of the owner |
| 55 | changes so as to change the exempt status of the property. If |
| 56 | any property owner fails to so notify the property appraiser and |
| 57 | the property appraiser determines that for any year within the |
| 58 | prior 10 years the owner was not entitled to receive such |
| 59 | exemption, the owner of the property is subject to the taxes |
| 60 | exempted as a result of such failure plus 15 percent interest |
| 61 | per annum and a penalty of 50 percent of the taxes exempted. |
| 62 | Except for homestead exemptions controlled by s. 196.161, it is |
| 63 | the duty of the property appraiser making such determination to |
| 64 | record in the public records of the county a notice of tax lien |
| 65 | against any property owned by that person or entity in the |
| 66 | county, and such property must be identified in the notice of |
| 67 | tax lien. Such property is subject to the payment of all taxes |
| 68 | and penalties. Such lien when filed shall attach to any |
| 69 | property, identified in the notice of tax lien, owned by the |
| 70 | person who illegally or improperly received the exemption. |
| 71 | Should such person no longer own property in that county, but |
| 72 | own property in some other county or counties in the state, it |
| 73 | shall be the duty of the property appraiser to record a notice |
| 74 | of tax lien in such other county or counties, identifying the |
| 75 | property owned by such person or entity in such county or |
| 76 | counties, and it shall become a lien against such property in |
| 77 | such county or counties. |
| 78 | Section 30. Subsection (3) is added to section 196.111, |
| 79 | Florida Statutes, to read: |
| 80 | 196.111 Property appraisers may notify persons entitled to |
| 81 | homestead exemption; publication of notice; costs.-- |
| 82 | (3) The notice mailed to any person whose property |
| 83 | heretofore was entitled to a homestead exemption in the prior |
| 84 | year pursuant to s. 4(c), Art. VII of the State Constitution |
| 85 | shall also include the option to file an application to make an |
| 86 | irrevocable election to no longer have his or her homestead |
| 87 | assessed pursuant to s. 4(c), Art. VII of the State Constitution |
| 88 | and to apply for homestead exemption pursuant to s. 6(a), Art. |
| 89 | VII of the State Constitution, consistent with the requirements |
| 90 | of s. 196.011(6)(b). |
| 91 | Section 31. Section 195.022, Florida Statutes, is amended |
| 92 | to read: |
| 93 | 195.022 Forms to be prescribed by Department of Revenue.-- |
| 94 | The Department of Revenue shall prescribe all forms to be used |
| 95 | by property appraisers, tax collectors, clerks of the circuit |
| 96 | court, and value adjustment boards in administering and |
| 97 | collecting ad valorem taxes. The department shall prescribe a |
| 98 | form for each purpose. For counties with a population of 100,000 |
| 99 | or fewer, the Department of Revenue shall furnish the forms. For |
| 100 | counties with a population greater than 100,000, the county |
| 101 | officer shall reproduce forms for distribution at the expense of |
| 102 | his or her office. A county officer may use a form other than |
| 103 | the form prescribed by the department upon obtaining written |
| 104 | permission from the executive director of the department; |
| 105 | however, no county officer shall use a form the substantive |
| 106 | content of which is at variance with the form prescribed by the |
| 107 | department for the same or a similar purpose. If the executive |
| 108 | director finds good cause to grant such permission he or she may |
| 109 | do so. The county officer may continue to use such approved form |
| 110 | until the law which specifies the form is amended or repealed or |
| 111 | until the officer receives written disapproval from the |
| 112 | executive director. Otherwise, all such officers and their |
| 113 | employees shall use the forms, and follow the instructions |
| 114 | applicable to the forms, which are prescribed by the department. |
| 115 | The department, upon request of any property appraiser or, in |
| 116 | any event, at least once every 3 years, shall prescribe and |
| 117 | furnish such aerial photographs and nonproperty ownership maps |
| 118 | to the property appraisers as are necessary to ensure that all |
| 119 | real property within the state is properly listed on the roll. |
| 120 | All forms and maps furnished by the department shall be paid for |
| 121 | by the department as provided by law. All forms and maps and |
| 122 | instructions relating to their use shall be substantially |
| 123 | uniform throughout the state. An officer may employ supplemental |
| 124 | forms and maps, at the expense of his or her office, which he or |
| 125 | she deems expedient for the purpose of administering and |
| 126 | collecting ad valorem taxes. The forms required in ss. |
| 127 | 193.461(3)(a) and 196.011(1) for renewal purposes shall require |
| 128 | sufficient information for the property appraiser to evaluate |
| 129 | the changes in use since the prior year. The form required in s. |
| 130 | 193.155(2) for election to retain benefits under s. 27, Art. XII |
| 131 | of the State Constitution shall be adopted by the department. If |
| 132 | the property appraiser determines, in the case of a taxpayer, |
| 133 | that he or she has insufficient current information upon which |
| 134 | to approve the exemption, or if the information on the renewal |
| 135 | form is inadequate for him or her to evaluate the taxable status |
| 136 | of the property, he or she may require the resubmission of an |
| 137 | original application. |
| 138 | Section 32. Transitional assessment of homestead property; |
| 139 | effective date.-- |
| 140 | (1) Each person entitled to a homestead exemption under |
| 141 | Section 6 of Article VII of the State Constitution shall |
| 142 | continue to have his or her current homestead assessed under |
| 143 | Section 4(c) of Article VII of the State Constitution until the |
| 144 | person makes an irrevocable election to no longer have his or |
| 145 | her homestead assessed under Section 4(c) of Article VII of the |
| 146 | State Constitution. After the irrevocable election is made, the |
| 147 | homestead may not be assessed under Section 4(c) of Article VII |
| 148 | of the State Constitution. |
| 149 | (2) The exemption provided in Section 6(a) of Article VII |
| 150 | of the State Constitution to each person entitled to have the |
| 151 | person's homestead assessed under Section 4(c) of Article VII of |
| 152 | the State Constitution pursuant to subsection (1) shall be |
| 153 | limited to the exemption the person would have been entitled to |
| 154 | under Section 6(a)-(d) of Article VII of the State Constitution |
| 155 | as it existed on the day before the effective date of this |
| 156 | section. |
| 157 | Section 33. If any law that is amended by this act was |
| 158 | also amended by a law enacted during the 2007 Regular Session or |
| 159 | any 2007 special session of the Legislature, such laws shall be |
| 160 | construed as if they had been enacted during the same session of |
| 161 | the Legislature, and full effect should be given to each if that |
| 162 | is possible. |
| 163 | Section 34. Except as otherwise expressly provided in this |
| 164 | act, this act and section 33 of this act shall take effect upon |
| 165 | becoming a law, sections 13 through 32 of this act shall take |
| 166 | effect only upon the effective date of amendments to the State |
| 167 | Constitution contained in Senate Joint Resolution 4B or House |
| 168 | Joint Resolution 3B revising the homestead tax exemption and |
| 169 | providing an exemption from ad valorem taxation for tangible |
| 170 | personal property and property used for workforce and affordable |
| 171 | rental housing, and sections 13 through 32 of this act shall |
| 172 | apply retroactively to the 2008 tax roll. |
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| 176 | ======= T I T L E A M E N D M E N T ======= |
| 177 | Remove line 145, and insert: |
| 178 | retroactively; amending ss. 196.011 and 196.111, F.S.; providing |
| 179 | a procedure by which a person may make an irrevocable election |
| 180 | to have his or her homestead assessed under s. 6(a), Art. VII of |
| 181 | the State Constitution rather than under s. 4(c), Art. VII of |
| 182 | the State Constitution; requiring the property appraisers to |
| 183 | provide notice of such option by mail; amending s. 195.022, |
| 184 | F.S.; requiring the Department of Revenue to adopt a form by |
| 185 | rule; providing for transitional assessments of homestead |
| 186 | property; providing for construction of the act in |