Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 2-B
Barcode 891612
CHAMBER ACTION
Senate House
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11 The Committee on Finance and Tax (Haridopolos) recommended the
12 following amendment:
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14 Senate Amendment
15 On page 12, line 22, through
16 page 55, line 12, delete those lines
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18 and insert:
19 1. A rate of not more than 110 percent of the
20 rolled-back rate based on the previous year's maximum millage
21 rate, adjusted for growth in per capita Florida personal
22 income, may be adopted if approved by a three-fourths vote of
23 the governing body of the county, municipality, or independent
24 district; or
25 2. A rate in excess of 110 percent may be adopted if
26 approved by a unanimous vote of the governing body of the
27 county, municipality, or independent district or if the rate
28 is approved by a referendum.
29 (b) The millage rate of a county or municipality,
30 municipal service taxing unit of that county, and any special
31 district dependent to that county or municipality may exceed
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1 in any year the maximum millage rate calculated pursuant to
2 this subsection if the total county ad valorem taxes levied or
3 total municipal ad valorem taxes levied, as defined in s.
4 200.001, do not exceed the maximum total county ad valorem
5 taxes levied or maximum total municipal ad valorem taxes
6 levied, as defined in s. 200.001, respectively. Voted millage
7 as defined in this chapter and taxes levied by a municipality
8 or independent special district that has levied ad valorem
9 taxes for less than 5 years are not subject to the limitation
10 on millage rates provided by this subsection. Total taxes
11 levied may exceed the maximum calculated pursuant to
12 subsection (6) as a result of an increase in taxable value
13 above that certified in subsection (1) if such increase is
14 less than the percentage amounts contained in subsection (6);
15 however, if such increase in taxable value exceeds the
16 percentage amounts contained in this subsection, millage rates
17 subject to subsection (6), s. 200.185, or s. 200.186 must be
18 reduced so that total taxes levied do not exceed the maximum.
19 (13)(12)(a) Any taxing authority in violation of this
20 section, other than subsection (5), shall be subject to
21 forfeiture of state funds otherwise available to it for the 12
22 months following a determination of noncompliance by the
23 Department of Revenue appropriate state agency.
24 (b) Within 30 days of the deadline for certification
25 of compliance required by s. 200.068, the department shall
26 notify any taxing authority in violation of this section,
27 other than subsection (5), that it is subject to paragraph
28 (c). Except for revenues from voted levies or levies imposed
29 pursuant to s. 1011.60(6), the revenues of any taxing
30 authority in violation of this section, other than subsection
31 (5), collected in excess of the rolled-back rate shall be held
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Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 2-B
Barcode 891612
1 in escrow until the process required by paragraph (c) is
2 completed and approved by the department. The department shall
3 direct the tax collector to so hold such funds.
4 (c) Any taxing authority so noticed by the department
5 shall repeat the hearing and notice process required by
6 paragraph (2)(d), except that:
7 1. The advertisement shall appear within 15 days of
8 notice from the department.
9 2. The advertisement, in addition to meeting the
10 requirements of subsection (3), shall contain the following
11 statement in boldfaced type immediately after the heading:
12
13 THE PREVIOUS NOTICE PLACED BY THE ...(name of taxing
14 authority)... HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE
15 TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND
16 NOTICE.
17
18 3. The millage newly adopted at this hearing shall not
19 be forwarded to the tax collector or property appraiser and
20 may not exceed the rate previously adopted.
21 4. If the newly adopted millage is less than the
22 amount previously forwarded pursuant to subsection (4), any
23 moneys collected in excess of the new levy shall be held in
24 reserve until the subsequent fiscal year and shall then be
25 utilized to reduce ad valorem taxes otherwise necessary.
26 (d) If any county or municipality is in violation of
27 subsection (5), s. 200.185, or s. 200.186 because total county
28 or municipal ad valorem taxes exceeded the maximum total
29 county or municipal ad valorem taxes, respectively, that
30 county shall forfeit the distribution of local government
31 half-cent sales tax revenues during the 12 months following a
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Bill No. SB 2-B
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1 determination of noncompliance by the Department of Revenue as
2 described in s. 218.63(3) and this subsection. If the
3 executive director of the Department of Revenue determines
4 that any county or municipality may be in violation of
5 subsection (5), s. 200.185, or s. 200.186, the Department of
6 Revenue and the county or municipality shall follow the
7 procedures set forth in paragraph (e). During the pendency of
8 any procedure under paragraph (e) or any administrative or
9 judicial action to challenge any action taken under this
10 subsection, the tax collector shall hold in escrow any
11 revenues collected in excess of the amount allowed by
12 subsection (5), s. 200.185, or s. 200.186, as determined by
13 the executive director. Such revenues shall be held in escrow
14 until the process required by paragraph (e) is completed and
15 approved by the department. The department shall direct the
16 tax collector to so hold such funds. If the county or
17 municipality remedies the noncompliance, any moneys collected
18 in excess of the new levy or in excess of the amount allowed
19 by subsection (5), s. 200.185, or s. 200.186 shall be held in
20 reserve until the subsequent fiscal year, and shall then be
21 used to reduce ad valorem taxes otherwise necessary. If the
22 county or municipality does not remedy the noncompliance, the
23 provisions of s. 218.63 shall apply.
24 (e) The following procedures shall be followed when
25 the executive director notifies a county or municipality,
26 special district dependent thereto, or municipal service
27 taxing unit of the county that he or she has determined that
28 it may be in violation of subsection (5), s. 200.185, or s.
29 200.186:
30 1. Within 30 days after the deadline for certification
31 of compliance required by s. 200.068, the executive director
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1 shall notify the taxing authority of his or her determination
2 regarding subsection (5), s. 200.185, or s. 200.186 and that
3 it is subject to subparagraph 2.
4 2. Any taxing authority so noticed by the executive
5 director shall repeat the hearing and notice process required
6 by paragraph (2)(d), except that:
7 a. The advertisement shall appear within 15 days after
8 notice from the executive director.
9 b. The advertisement, in addition to meeting the
10 requirements of subsection (3), must contain the following
11 statement in boldfaced type immediately after the heading:
12
13 THE PREVIOUS NOTICE PLACED BY THE ...(name of taxing
14 authority)... HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE
15 TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND
16 NOTICE.
17
18 c. The millage newly adopted at this hearing shall not
19 be forwarded to the tax collector or property appraiser and
20 may not exceed the rate previously adopted or the amount
21 allowed by subsection (5), s. 200.185, or s. 200.186.
22 d. The determination of the executive director is not
23 subject to chapter 120.
24 Section 1. Section 200.068, Florida Statutes, is
25 amended to read:
26 200.068 Certification of compliance with this
27 chapter.--Not later than 30 days following adoption of an
28 ordinance or resolution establishing a property tax levy, each
29 taxing authority shall certify compliance with the provisions
30 of this chapter to the Department of Revenue. In addition to
31 a statement of compliance, such certification shall include a
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1 copy of the ordinance or resolution so adopted; a copy of the
2 certification of value showing rolled-back millage and
3 proposed millage rates, as provided to the property appraiser
4 pursuant to s. 200.065(1) and (2)(b); maximum millage rates
5 calculated pursuant to s. 200.065(5), s. 200.185, or s.
6 200.186, together with values and calculations upon which the
7 maximum millage rates are based; and a certified copy of the
8 advertisement, as published pursuant to s. 200.065(3). In
9 certifying compliance, the governing body of the county shall
10 also include a certified copy of the notice required under s.
11 194.037. However, if the value adjustment board completes its
12 hearings after the deadline for certification under this
13 section, the county shall submit such copy to the department
14 not later than 30 days following completion of such hearings.
15 Section 2. Subsection (3) is added to section 218.63,
16 Florida Statutes, to read:
17 218.63 Participation requirements.--
18 (3) A county or municipality may not participate in
19 the distribution of local government half-cent sales tax
20 revenues during the 12 months following a determination of
21 noncompliance by the Department of Revenue as provided in s.
22 200.065(13)(e).
23 Section 3. Subsection (5) of section 193.1142, Florida
24 Statutes, is amended to read:
25 193.1142 Approval of assessment rolls.--
26 (5) Whenever an assessment roll submitted to the
27 department is returned to the property appraiser for
28 additional evaluation, a review notice shall be issued for the
29 express purpose of the adjustment provided in s. 200.065(11)
30 s. 200.065(10).
31 Section 4. Paragraph (f) of subsection (1) of section
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1 194.037, Florida Statutes, is amended to read:
2 194.037 Disclosure of tax impact.--
3 (1) After hearing all petitions, complaints, appeals,
4 and disputes, the clerk shall make public notice of the
5 findings and results of the board in at least a quarter-page
6 size advertisement of a standard size or tabloid size
7 newspaper, and the headline shall be in a type no smaller than
8 18 point. The advertisement shall not be placed in that
9 portion of the newspaper where legal notices and classified
10 advertisements appear. The advertisement shall be published in
11 a newspaper of general paid circulation in the county. The
12 newspaper selected shall be one of general interest and
13 readership in the community, and not one of limited subject
14 matter, pursuant to chapter 50. The headline shall read: TAX
15 IMPACT OF VALUE ADJUSTMENT BOARD. The public notice shall list
16 the members of the value adjustment board and the taxing
17 authorities to which they are elected. The form shall show, in
18 columnar form, for each of the property classes listed under
19 subsection (2), the following information, with appropriate
20 column totals:
21 (f) In the sixth column, the net shift in taxes to
22 parcels not granted relief by the board. The shift shall be
23 computed as the amount shown in column 5 multiplied by the
24 applicable millage rates adopted by the taxing authorities in
25 hearings held pursuant to s. 200.065(2)(d) or adopted by vote
26 of the electors pursuant to s. 9(b) or s. 12, Art. VII of the
27 State Constitution, but without adjustment as authorized
28 pursuant to s. 200.065(6) s. 200.065(5). If for any taxing
29 authority the hearing has not been completed at the time the
30 notice required herein is prepared, the millage rate used
31 shall be that adopted in the hearing held pursuant to s.
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1 200.065(2)(c).
2 Section 5. Paragraph (i) of subsection (2) of section
3 1011.71, Florida Statutes, is amended to read:
4 1011.71 District school tax.--
5 (2) In addition to the maximum millage levy as
6 provided in subsection (1), each school board may levy not
7 more than 2 mills against the taxable value for school
8 purposes for district schools, including charter schools at
9 the discretion of the school board, to fund:
10 (i) Payment of the cost of school buses when a school
11 district contracts with a private entity to provide student
12 transportation services if the district meets the requirements
13 of this paragraph.
14 1. The district's contract must require that the
15 private entity purchase, lease-purchase, or lease, and operate
16 and maintain, one or more school buses of a specific type and
17 size that meet the requirements of s. 1006.25.
18 2. Each such school bus must be used for the daily
19 transportation of public school students in the manner
20 required by the school district.
21 3. Annual payment for each such school bus may not
22 exceed 10 percent of the purchase price of the state pool bid.
23 4. The proposed expenditure of the funds for this
24 purpose must have been included in the district school board's
25 notice of proposed tax for school capital outlay as provided
26 in s. 200.065(10) s. 200.065(9).
27
28 Violations of these expenditure provisions shall result in an
29 equal dollar reduction in the Florida Education Finance
30 Program (FEFP) funds for the violating district in the fiscal
31 year following the audit citation.
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1 Section 6. Section 200.185, Florida Statutes, is
2 created to read:
3 200.185 Maximum millage rates for the 2007-2008 and
4 2008-2009 fiscal years.--
5 (1) As used in this section, the term:
6 (a) "County of special financial concern" means a
7 county considered fiscally constrained pursuant to s. 218.67
8 and for which 1 mill will raise less than $100 per capita.
9 (b) "Municipality of special financial concern" means
10 a municipality within a county of special financial concern or
11 a municipality that has been at any time since 2001 in a state
12 of financial emergency pursuant to s. 218.503.
13 (2)(a) The maximum millage rate that a county,
14 municipal service taxing unit of that county, or a special
15 district dependent to that county may levy by a majority vote
16 of the governing body for the 2007-2008 fiscal year shall be
17 determined as follows:
18 1. For any county of special financial concern for
19 which the compound annual growth rate in total county ad
20 valorem taxes levied, as defined in s. 200.001, per capita
21 from fiscal year 2001-2002 to fiscal year 2006-2007 was no
22 more than 5 percent, 100 percent of the rolled-back rate, as
23 calculated under s. 200.065;
24 2. For any county not included in subparagraph 1. for
25 which the compound annual growth in total county ad valorem
26 taxes levied, as defined in s. 200.001, per capita from fiscal
27 year 2001-2002 to fiscal year 2006-2007 was no more than 7
28 percent, or, notwithstanding subparagraphs 3., 4., and 5., any
29 county that is a county of special financial concern not
30 included in subparagraph 1., 97 percent of the rolled-back
31 rate, as calculated under s. 200.065;
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1 3. For any county for which the compound annual growth
2 in total county ad valorem taxes levied, as defined in s.
3 200.001, per capita from fiscal year 2001-2002 to fiscal year
4 2006-2007 was greater than 7 percent but no more than 9
5 percent, 95 percent of the rolled-back rate, as calculated
6 under s. 200.065;
7 4. For any county for which the compound annual growth
8 in total county ad valorem taxes levied, as defined in s.
9 200.001, per capita from fiscal year 2001-2002 to fiscal year
10 2006-2007 was greater than 9 percent but no more than 11
11 percent, 93 percent of the rolled-back rate, as calculated
12 under s. 200.065;
13 5. For any county for which the compound annual growth
14 in total county ad valorem taxes levied, as defined in s.
15 200.001, per capita from fiscal year 2001-2002 to fiscal year
16 2006-2007 was greater than 11 percent, 91 percent of the
17 rolled-back rate, as calculated under s. 200.065;
18 (b) The maximum millage rate that may be levied under
19 paragraph (a) may be increased to:
20 1. The rolled-back rate, as calculated under s.
21 200.065, if approved by a three-fourths vote of the governing
22 body of the county or special district dependent thereto; or
23 2. The nonvoted millage rate that was levied in the
24 2006-2007 fiscal year, if approved by a unanimous vote of the
25 governing body of the county or special district dependent
26 thereto.
27 (c) Upon approval of a maximum rate as provided in
28 paragraph (b), a higher rate may be levied if approved by a
29 referendum of the voters.
30 (3)(a) The maximum millage rate that a municipality or
31 a special district dependent to a municipality may levy by a
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1 majority vote of the governing body for the 2007-2008 fiscal
2 year shall be determined as follows:
3 1. For any municipality for which the compound annual
4 growth in total municipal ad valorem taxes levied, as defined
5 in s. 200.001, per capita from fiscal year 2001-2002 to fiscal
6 year 2006-2007 was no more than 6 percent, or, for a
7 municipality that first levied ad valorem taxes in the
8 2002-2003 fiscal year, 100 percent of the rolled-back rate, as
9 calculated under s. 200.065;
10 2. For any municipality for which the compound annual
11 growth in total municipal ad valorem taxes levied, as defined
12 in s. 200.001, per capita from fiscal year 2001-2002 to fiscal
13 year 2006-2007 was greater than 6 percent but no more than 7.5
14 percent, or, notwithstanding subparagraphs 3., 4., and 5., any
15 municipality that is a municipality of special financial
16 concern not included in subparagraph 1., 97 percent of the
17 rolled-back rate, as calculated under s. 200.065;
18 3. For any municipality for which the compound annual
19 growth in total municipal ad valorem taxes levied, as defined
20 in s. 200.001, per capita from fiscal year 2001-2002 to fiscal
21 year 2006-2007 was greater than 7.5 percent but no more than
22 10.5 percent, 95 percent of the rolled-back rate, as
23 calculated under s. 200.065;
24 4. For any municipality for which the compound annual
25 growth in total municipal ad valorem taxes levied, as defined
26 in s. 200.001, per capita from fiscal year 2001-2002 to fiscal
27 year 2006-2007 was greater than 10.5 percent but no more than
28 12.4 percent, 93 percent of the rolled-back rate, as
29 calculated under s. 200.065;
30 5. For any municipality for which the compound annual
31 growth in total municipal ad valorem taxes levied, as defined
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1 in s. 200.001, per capita from fiscal year 2001-2002 to fiscal
2 year 2006-2007 was greater than 12.4 percent, 91 percent of
3 the rolled-back rate, as calculated under s. 200.065;
4 (b) The maximum millage rate that may be levied under
5 paragraph (a) may be increased to:
6 1. The rolled-back rate, as calculated under s.
7 200.065, if approved by a three-fourths vote of the governing
8 body of the municipality or special district dependent
9 thereto; or
10 2. The nonvoted millage rate that was levied in the
11 2006-2007 fiscal year, if approved by a unanimous vote of the
12 governing body of the municipality or special district
13 dependent thereto.
14 (c) Upon approval of a maximum rate as provided in
15 paragraph (b), a higher rate may be levied if approved by a
16 referendum of the voters.
17 (4) The maximum millage rate that an independent
18 special district may levy by a majority vote of the governing
19 body for the 2007-2008 fiscal year is 97 percent of the
20 rolled-back rate, as calculated under s. 200.065.
21 (a) The maximum millage rate specified in this
22 subsection may be increased to the rolled-back rate if
23 approved by a three-fourths vote of the governing body of the
24 independent special district.
25 (b) The maximum millage rate specified in this
26 subsection may be increased to the nonvoted millage rate that
27 was levied in the 2006-2007 fiscal year, if approved by a
28 unanimous vote of the governing body of the independent
29 special district.
30 (c) Upon approval of a maximum rate in paragraph (b),
31 a higher rate may be levied if approved by a referendum of the
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1 voters.
2 (5) In the 2008-2009 fiscal year, a county, municipal
3 service taxing units of that county, and special districts
4 dependent to that county; a municipality and special districts
5 dependent to that municipality; and an independent special
6 district may levy a maximum millage determined as follows:
7 (a) The maximum millage rate that may be levied shall
8 be the rolled-back rate calculated pursuant to s. 200.065 and
9 adjusted for growth in per capita Florida personal income,
10 except that ad valorem tax revenue levied in the 2007-2008
11 fiscal year shall be reduced by any tax revenue resulting from
12 a millage rate approved by a super majority vote of the
13 governing board of the taxing authority in excess of the
14 maximum rate that could have been levied by a majority vote as
15 provided in this section.
16 (b) A rate of not more than 110 percent of the rate in
17 paragraph (a) may be levied if approved by a three-fourths
18 vote of the governing body.
19 (c) A rate in excess of the millage rate allowed in
20 paragraph (b) may be levied if approved by a unanimous vote of
21 the governing body or if approved by a referendum of the
22 voters.
23 (6) Any county or municipality that is in violation of
24 this section shall forfeit the distribution of the local
25 government half-cent sales tax revenues during the 12 months
26 following a determination of noncompliance by the Department
27 of Revenue, subject to the conditions provided in ss. 200.065
28 and 218.63.
29 (7) On or before July 13, 2007, the executive director
30 of the Department of Revenue, after consultation with the
31 Revenue Estimating Conference, shall determine and publish on
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1 the Department of Revenue's website and in the next available
2 issue of the Florida Administrative Weekly the compound annual
3 growth rate in per capita property tax levies for each county
4 and municipality, exclusive of voted levies, calculated from
5 fiscal year 2001-2002 through fiscal year 2006-2007, based on
6 the April 1 official population estimates of 2001 and 2006,
7 respectively, for each jurisdiction pursuant to s. 186.901,
8 exclusive of inmate and patient populations. The determination
9 and publication made pursuant to this subsection is not
10 subject to the provisions of chapter 120.
11 (8) The millage rate of a county or municipality,
12 municipal service taxing unit of that county, and any special
13 district dependent to that county or municipality may exceed
14 in any year the maximum millage rate calculated pursuant to
15 this section if the total county ad valorem taxes levied or
16 total municipal ad valorem taxes levied, as defined in s.
17 200.001, do not exceed the maximum total county ad valorem
18 taxes levied or maximum total municipal ad valorem taxes
19 levied, as defined in s. 200.001, respectively. Voted millage,
20 as defined in s. 200.001, and taxes levied by a municipality
21 or independent special district that has levied ad valorem
22 taxes for less than 5 years are not subject to the limitation
23 on millage rates provided by this section. Total taxes levied
24 may exceed the maximum calculated pursuant to this section as
25 a result of an increase in taxable value above that certified
26 in s. 200.065(1) if such increase is less than the percentage
27 amounts contained in s. 200.065(6); however, if such increase
28 in taxable value exceeds the percentage amounts contained in
29 s. 200.065(6), millage rates subject to this section must be
30 reduced so that total taxes levied do not exceed the maximum.
31 Section 7. The executive director of the Department of
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1 Revenue is authorized, and all conditions are deemed met, to
2 adopt emergency rules under ss. 120.536(1) and 120.54(4),
3 Florida Statutes, for the purpose of implementing this act.
4 Notwithstanding any other provision of law, such emergency
5 rules shall remain in effect for 18 months after the date of
6 adoption and may be renewed during the pendency of procedures
7 to adopt rules addressing the subject of the emergency rules.
8 Section 8. To the extent that the deadlines and
9 timeframes in current law are inconsistent with implementing
10 the requirements of this act, the executive director of the
11 Department of Revenue may extend the time periods specified by
12 statute or rule for the local government millage and budget
13 adoption process for the 2007 calendar year. The executive
14 director of the Department of Revenue may grant such
15 extensions at his or her own initiation or at the written
16 request of a local government. Such extensions may not exceed
17 21 calendar days.
18 Section 9. For state fiscal years 2007-2008 and
19 2008-2009, the millage rate levied in 2006 may, at the option
20 of a county or municipality, be used for purposes of
21 determining fiscal hardship under s. 218.075, Florida
22 Statutes, and eligibility under s. 339.2816, Florida Statutes.
23 Section 10. Effective August 1, 2007, section 3 of
24 chapter 2006-311, Laws of Florida, is repealed.
25 Section 11. Section 193.155, Florida Statutes, is
26 amended to read:
27 193.155 Homestead assessments.--
28 (1) Homestead property shall be assessed under the
29 provisions of s. 4(c), Art. VII of the State Constitution,
30 pursuant to s. 27, Art. XII of the State Constitution, at just
31 value as of January 1, 1994. Property receiving the homestead
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1 exemption after January 1, 1994, shall be assessed at just
2 value as of January 1 of the year in which the property
3 receives the exemption.
4 (1) Beginning in 1995, or the year following the year
5 the property receives homestead exemption, whichever is later,
6 the property shall be reassessed annually on January 1. Any
7 change resulting from such reassessment shall not exceed the
8 lower of the following:
9 (a) Three percent of the assessed value of the
10 property for the prior year; or
11 (b) The percentage change in the Consumer Price Index
12 for All Urban Consumers, U.S. City Average, all items
13 1967=100, or successor reports for the preceding calendar year
14 as initially reported by the United States Department of
15 Labor, Bureau of Labor Statistics.
16 (2) Homestead property shall continue to be assessed
17 under the provisions of s. 4(c), Art. VII of the State
18 Constitution, pursuant to s. 27, Art. XII of the State
19 Constitution, so long as, on January 1 of any year, the sum of
20 the exemption that the property would have been entitled to
21 under s. 6(a) through (d), Art. VII of the State Constitution,
22 as it existed on December 31, 2007, and the difference between
23 the homestead's just value and its assessed value determined
24 pursuant to s. 4(c), Art. VII of the State Constitution, as it
25 existed on December 31, 2007, is greater than the exemption
26 provided in s. 6(a), Art. VII of the State Constitution. After
27 the exemption provided in s. 6(a), Art. VII of the State
28 Constitution exceeds the sum referred to above in any year,
29 the homestead may not be assessed under the provisions of s.
30 4(c), Art. VII of the State Constitution.
31 (2) If the assessed value of the property as
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1 calculated under subsection (1) exceeds the just value, the
2 assessed value of the property shall be lowered to the just
3 value of the property.
4 (3) Except as provided in this subsection, Property
5 assessed under this section shall be assessed at just value as
6 of January 1 of the year following a change of ownership and
7 is not eligible for assessment under this section. Thereafter,
8 the annual changes in the assessed value of the property are
9 subject to the limitations in subsections (1) and (2). For the
10 purpose of this section, a change in ownership means any sale,
11 foreclosure, or transfer of legal title or beneficial title in
12 equity to any person, except as provided in this subsection.
13 There is no change of ownership if:
14 (a) Subsequent to the change or transfer, the same
15 person is entitled to the homestead exemption as was
16 previously entitled and:
17 1. The transfer of title is to correct an error;
18 2. The transfer is between legal and equitable title;
19 or
20 3. The change or transfer is by means of an instrument
21 in which the owner is listed as both grantor and grantee of
22 the real property and one or more other individuals are
23 additionally named as grantee. However, if any individual who
24 is additionally named as a grantee applies for a homestead
25 exemption on the property, the application shall be considered
26 a change of ownership;
27 (b) The transfer is between husband and wife,
28 including a transfer to a surviving spouse or a transfer due
29 to a dissolution of marriage;
30 (c) The transfer occurs by operation of law under s.
31 732.4015; or
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1 (d) Upon the death of the owner, the transfer is
2 between the owner and another who is a permanent resident and
3 is legally or naturally dependent upon the owner.
4 (4)(a) Except as provided in paragraph (b), changes,
5 additions, or improvements to homestead property shall be
6 assessed at just value as of the first January 1 after the
7 changes, additions, or improvements are substantially
8 completed. If a change, addition, or improvement to homestead
9 property assessed under this section results in failure to
10 meet the condition required under subsection (2), the property
11 shall no longer qualify for assessment under this section.
12 (b) Changes, additions, or improvements that replace
13 all or a portion of homestead property damaged or destroyed by
14 misfortune or calamity shall not increase the homestead
15 property's assessed value when the square footage of the
16 homestead property as changed or improved does not exceed 110
17 percent of the square footage of the homestead property before
18 the damage or destruction. Additionally, the homestead
19 property's assessed value shall not increase if the total
20 square footage of the homestead property as changed or
21 improved does not exceed 1,500 square feet. Changes,
22 additions, or improvements that do not cause the total to
23 exceed 110 percent of the total square footage of the
24 homestead property before the damage or destruction or that do
25 not cause the total to exceed 1,500 total square feet shall be
26 reassessed as provided under subsection (1). The homestead
27 property's assessed value shall be increased by the just value
28 of that portion of the changed or improved homestead property
29 which is in excess of 110 percent of the square footage of the
30 homestead property before the damage or destruction or of that
31 portion exceeding 1,500 square feet. Homestead property
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1 damaged or destroyed by misfortune or calamity which, after
2 being changed or improved, has a square footage of less than
3 100 percent of the homestead property's total square footage
4 before the damage or destruction shall be assessed pursuant to
5 subsection (5). This paragraph applies to changes, additions,
6 or improvements commenced within 3 years after the January 1
7 following the damage or destruction of the homestead.
8 (c) Changes, additions, or improvements that replace
9 all or a portion of real property that was damaged or
10 destroyed by misfortune or calamity shall be assessed upon
11 substantial completion as if such damage or destruction had
12 not occurred and in accordance with paragraph (b) if the owner
13 of such property:
14 1. Was permanently residing on such property when the
15 damage or destruction occurred;
16 2. Was not entitled to receive homestead exemption on
17 such property as of January 1 of that year; and
18 3. Applies for and receives homestead exemption on
19 such property the following year.
20 (d) Changes, additions, or improvements include
21 improvements made to common areas or other improvements made
22 to property other than to the homestead property by the owner
23 or by an owner association, which improvements directly
24 benefit the homestead property. Such changes, additions, or
25 improvements shall be assessed at just value, and the just
26 value shall be apportioned among the parcels benefiting from
27 the improvement.
28 (5) When property is destroyed or removed and not
29 replaced, the assessed value of the parcel shall be reduced by
30 the assessed value attributable to the destroyed or removed
31 property. If the destruction or removal of homestead property
19
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1 assessed under this section results in failure to meet the
2 condition required under subsection (2), the property shall no
3 longer qualify for assessment under this section.
4 (6) Only property that receives a homestead exemption
5 is subject to this section. No portion of property that is
6 assessed solely on the basis of character or use pursuant to
7 s. 193.461 or s. 193.501, or assessed pursuant to s. 193.505,
8 is subject to this section. When property is assessed under s.
9 193.461, s. 193.501, or s. 193.505 and contains a residence
10 under the same ownership, the portion of the property
11 consisting of the residence and curtilage must be assessed
12 separately, pursuant to s. 193.011, for the assessment to be
13 subject to the limitation in this section.
14 (7) If a person received a homestead exemption limited
15 to that person's proportionate interest in real property, the
16 provisions of this section apply only to that interest.
17 (8) Erroneous assessments of homestead property
18 assessed under this section may be corrected in the following
19 manner:
20 (a) If errors are made in arriving at any assessment
21 under this section due to a material mistake of fact
22 concerning an essential characteristic of the property, the
23 just value and assessed value must be recalculated for every
24 such year, including the year in which the mistake occurred.
25 (b) If changes, additions, or improvements are not
26 assessed at just value as of the first January 1 after they
27 were substantially completed, the property appraiser shall
28 determine the just value for such changes, additions, or
29 improvements for the year they were substantially completed.
30 Assessments for subsequent years shall be corrected, applying
31 this section if applicable.
20
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1 (c) If back taxes are due pursuant to s. 193.092, the
2 corrections made pursuant to this subsection shall be used to
3 calculate such back taxes.
4 (9) If the property appraiser determines that for any
5 year or years within the prior 10 years a person who was not
6 entitled to the homestead property assessment limitation
7 granted under this section was granted the homestead property
8 assessment limitation, the property appraiser making such
9 determination shall record in the public records of the county
10 a notice of tax lien against any property owned by that person
11 in the county, and such property must be identified in the
12 notice of tax lien. Such property that is situated in this
13 state is subject to the unpaid taxes, plus a penalty of 50
14 percent of the unpaid taxes for each year and 15 percent
15 interest per annum. However, when a person entitled to
16 exemption pursuant to s. 196.031 inadvertently receives the
17 limitation pursuant to this section following a change of
18 ownership, the assessment of such property must be corrected
19 as provided in paragraph (8)(a), and the person need not pay
20 the unpaid taxes, penalties, or interest.
21 Section 12. Section 193.1551, Florida Statutes, is
22 amended to read:
23 193.1551 Assessment of certain homestead property
24 damaged in 2004 named storms.--Notwithstanding the provisions
25 of s. 193.155(4), the assessment at just value for changes,
26 additions, or improvements to homestead property assessed
27 under the provisions of s. 4(c), Art. VII of the State
28 Constitution, pursuant to s. 27, Art. XII of the State
29 Constitution, which was rendered uninhabitable in one or more
30 of the named storms of 2004 shall be limited to the square
31 footage exceeding 110 percent of the homestead property's
21
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1 total square footage. Additionally, homes having square
2 footage of 1,350 square feet or less which were rendered
3 uninhabitable may rebuild up to 1,500 total square feet and
4 the increase in square footage shall not be considered as a
5 change, an addition, or an improvement that is subject to
6 assessment at just value. The provisions of this section are
7 limited to homestead properties in which repairs are completed
8 by January 1, 2008, and apply retroactively to January 1,
9 2005.
10 Section 13. Subsections (1), (2), (3), and (4) of
11 section 196.031, Florida Statutes, are amended to read:
12 196.031 Exemption of homesteads.--
13 (1) Every person who, on January 1, has the legal
14 title or beneficial title in equity to real property in this
15 state and who resides thereon and in good faith makes the same
16 his or her permanent residence, or the permanent residence of
17 another or others legally or naturally dependent upon such
18 person, is entitled to an exemption from all taxation, except
19 for assessments for special benefits, of 75 percent of the
20 just value up to $200,000 and 15 percent of the just value
21 from $200,001 up to $500,000 up to the assessed valuation of
22 $5,000 on the residence and contiguous real property, as
23 defined in s. 6, Art. VII of the State Constitution. The
24 $500,000 threshold shall be adjusted each year by the
25 percentage change in per capita Florida personal income, as
26 defined in s. 200.001. The exemption may not be less than
27 $50,000; however, for low-income seniors who meet the
28 eligibility criteria under s. 196.075, the exemption may not
29 be less than $100,000. Such title may be held by the
30 entireties, jointly, or in common with others, and the
31 exemption may be apportioned among such of the owners as shall
22
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1 reside thereon, as their respective interests shall appear. If
2 only one of the owners of an estate held by the entireties or
3 held jointly with the right of survivorship resides on the
4 property, that owner is allowed an exemption as specified in
5 this subsection of up to the assessed valuation of $5,000 on
6 the residence and contiguous real property. However, no such
7 exemption of more than the amount specified in this subsection
8 $5,000 is allowed to any one person or on any one dwelling
9 house, except that an exemption up to the amount specified in
10 this subsection assessed valuation of $5,000 may be allowed on
11 each apartment or mobile home occupied by a tenant-stockholder
12 or member of a cooperative corporation and on each condominium
13 parcel occupied by its owner. Except for owners of an estate
14 held by the entireties or held jointly with the right of
15 survivorship, the amount of the exemption may not exceed the
16 proportionate assessed valuation of all owners who reside on
17 the property. Before such exemption may be granted, the deed
18 or instrument shall be recorded in the official records of the
19 county in which the property is located. The property
20 appraiser may request the applicant to provide additional
21 ownership documents to establish title.
22 (2) For persons whose homestead property is assessed
23 under s. 4(c), Art. VII of the State Constitution, pursuant to
24 s. 27, Art. XII of the State Constitution, the exemption
25 provided in subsection (1) is limited to the exemption to
26 which they would have been entitled under s. 6(a) through (d),
27 Art. VII of the State Constitution as it existed on December
28 31, 2007.
29 (3)(2) As used in subsection (1), the term
30 "cooperative corporation" means a corporation, whether for
31 profit or not for profit, organized for the purpose of owning,
23
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1 maintaining, and operating an apartment building or apartment
2 buildings or a mobile home park to be occupied by its
3 stockholders or members; and the term "tenant-stockholder or
4 member" means an individual who is entitled, solely by reason
5 of his or her ownership of stock or membership in a
6 cooperative corporation, as evidenced in the official records
7 of the office of the clerk of the circuit court of the county
8 in which the apartment building is located, to occupy for
9 dwelling purposes an apartment in a building owned by such
10 corporation or to occupy for dwelling purposes a mobile home
11 which is on or a part of a cooperative unit. A corporation
12 leasing land for a term of 98 years or more for the purpose of
13 maintaining and operating a cooperative thereon shall be
14 deemed the owner for purposes of this exemption.
15 (4)(3)(a) For every person who is entitled to the
16 exemption provided in subsection (1), who is a permanent
17 resident of this state, and who is 65 years of age or older,
18 the exemption is increased to $10,000 of assessed valuation
19 for taxes levied by governing bodies of counties,
20 municipalities, and special districts.
21 (b) For every person who is entitled to the exemption
22 provided in subsection (1), who has been a permanent resident
23 of this state for the 5 consecutive years prior to claiming
24 the exemption under this subsection, and who qualifies for the
25 exemption granted pursuant to s. 196.202 as a totally and
26 permanently disabled person, the exemption is increased to
27 $9,500 of assessed valuation for taxes levied by governing
28 bodies of counties, municipalities, and special districts.
29 (c) No homestead shall be exempted under both
30 paragraphs (a) and (b). In no event shall the combined
31 exemptions of s. 196.202 and paragraph (a) or paragraph (b)
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1 exceed $10,000.
2 (d) For every person who is entitled to the exemption
3 provided in subsection (1) and who is a permanent resident of
4 this state, the exemption is increased to a total of $25,000
5 of assessed valuation for taxes levied by governing bodies of
6 school districts.
7 (e) For every person who is entitled to the exemption
8 provided in subsection (1) and who is a resident of this
9 state, the exemption is increased to a total of $25,000 of
10 assessed valuation for levies of taxing authorities other than
11 school districts. The exemption provided in subsection (1)
12 does However, the increase provided in this paragraph shall
13 not apply with respect to the assessment roll of a county
14 unless and until the roll of that county has been approved by
15 the executive director pursuant to s. 193.1142.
16 (4) The property appraisers of the various counties
17 shall each year compile a list of taxable property and its
18 value removed from the assessment rolls of each school
19 district as a result of the excess of exempt value above that
20 amount allowed for nonschool levies as provided in subsections
21 (1) and (3), as well as a statement of the loss of tax revenue
22 to each school district from levies other than the minimum
23 financial effort required pursuant to s. 1011.60(6), and shall
24 deliver a copy thereof to the Department of Revenue upon
25 certification of the assessment roll to the tax collector.
26 Section 14. Section 196.002, Florida Statutes, is
27 amended to read:
28 196.002 Legislative intent.--For the purposes of
29 assessment roll recordkeeping and reporting,:
30 (1) The increase in the homestead exemption provided
31 in s. 196.031(3)(d) shall be reported separately for those
25
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1 persons entitled to exemption under paragraph (a) or paragraph
2 (b) of s. 196.031(3) and for those persons entitled to
3 exemption under s. 196.031(1) but not under said paragraphs;
4 and
5 (2) the exemptions authorized by each provision of
6 this chapter shall be reported separately for each category of
7 exemption in each such provision, both as to total value
8 exempted and as to the number of exemptions granted.
9 Section 15. Paragraph (b) of subsection (2) of section
10 197.252, Florida Statutes, is amended to read:
11 197.252 Homestead tax deferral.--
12 (2)
13 (b) If the applicant is 65 years of age or older
14 entitled to claim the increased exemption by reason of age and
15 residency as provided in s. 196.031(3)(a), approval of the
16 application shall defer that portion of the ad valorem taxes
17 plus non-ad valorem assessments which exceeds 3 percent of the
18 applicant's household income for the prior calendar year. If
19 any applicant's household income for the prior calendar year
20 is less than $10,000, or is less than the amount of the
21 household income designated for the additional homestead
22 exemption pursuant to s. 196.075, and the applicant is 65
23 years of age or older, approval of the application shall defer
24 the ad valorem taxes plus non-ad valorem assessments in their
25 entirety.
26 Section 16. Section 196.183, Florida Statutes, is
27 created to read:
28 196.183 Exemption for tangible personal property.--
29 (1) Each tangible personal property tax return is
30 eligible for an exemption from ad valorem taxation of up to
31 $25,000 of assessed value. A single return must be filed for
26
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1 each site in the county where the owner of tangible personal
2 property transacts business. Owners of freestanding property
3 placed at multiple sites, other than sites where the owner
4 transacts business, must file a single return, including all
5 such property located in the county. Freestanding property
6 placed at multiple sites includes vending and amusement
7 machines, LP/propane tanks, utility and cable company
8 property, billboards, leased equipment, and similar property
9 that is not customarily located in the offices, stores, or
10 plants of the owner, but is placed throughout the county.
11 Railroads, private carriers, and other companies assessed
12 pursuant to s. 193.085 shall be allowed one $25,000 exemption
13 for each county to which the value of their property is
14 allocated.
15 (2) The requirement that an annual tangible personal
16 property tax return pursuant to s. 193.052 be filed for
17 taxpayers owning taxable property the value of which, as
18 listed on the return, does not exceed the exemption provided
19 in this section is waived. In order to qualify for this
20 waiver, a taxpayer must file an initial return on which the
21 exemption is taken. If, in subsequent years, the taxpayer owns
22 taxable property the value of which, as listed on the return,
23 exceeds the exemption, the taxpayer is obligated to file a
24 return. The taxpayer may again qualify for the waiver only
25 after filing a return on which the value as listed on the
26 return does not exceed the exemption. A return filed or
27 required to be filed shall be considered an application filed
28 or required to be filed for the exemption under this section.
29 (3) The exemption provided in this section does not
30 apply in any year a taxpayer fails to file a return that is
31 not waived pursuant to subsection (2). Any taxpayer who
27
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1 received a waiver pursuant to subsection (2) and who owns
2 taxable property the value of which, as listed on the return,
3 exceeds the exemption in a subsequent year and who fails to
4 file a return with the property appraiser is subject to the
5 penalty contained in s. 193.072(1)(a) calculated without the
6 benefit of the exemption pursuant to this section. Any
7 taxpayer claiming more exemptions than allowed pursuant to
8 subsection (1) is subject to the taxes exempted as a result of
9 wrongfully claiming the additional exemptions plus 15 percent
10 interest per annum and a penalty of 50 percent of the taxes
11 exempted.
12 (4) The exemption provided in this section does not
13 apply to a mobile home that is presumed to be tangible
14 personal property pursuant to s. 193.075(2).
15 Section 17. Section 193.017, Florida Statutes, is
16 amended to read:
17 (Substantial rewording of section. See
18 s. 193.017, F.S., for present text.)
19 193.017 Assessment of structural improvements on land
20 owned by a community land trust and used to provide affordable
21 housing.--
22 (1) As used in this section, the term "community land
23 trust" means a nonprofit entity that is qualified as
24 charitable under s. 501(c)(3) of the Internal Revenue Code and
25 has as one of its purposes the acquisition of land to be held
26 in perpetuity for the primary purpose of providing affordable
27 homeownership.
28 (2) A community land trust may convey structural
29 improvements located on specific parcels of such land which
30 are identified by a legal description contained in and subject
31 to a ground lease having a term of at least 99 years to
28
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1 natural persons or families who meet the extremely-low,
2 very-low, low, and moderate income limits, as specified in s.
3 420.0004, or the income limits for workforce housing, as
4 defined in s. 420.5095(3). A community land trust shall retain
5 a preemptive option to purchase any structural improvements on
6 the land at a price determined by a formula specified in the
7 ground lease which is designed to ensure that the structural
8 improvements remain affordable.
9 (3) In arriving at just valuation under s. 193.011, a
10 structural improvement that provides affordable housing on
11 land owned by a community land trust and subject to a 99-year
12 or longer ground lease shall be assessed using the following
13 criteria:
14 (a) The amount a willing purchaser would pay a willing
15 seller shall be limited to the amount determined by the
16 formula in the ground lease.
17 (b) If the ground lease and all amendments and
18 supplements thereto, or a memorandum documenting how such
19 lease and amendments or supplements restrict the price at
20 which the improvements may be sold, is recorded in the
21 official public records of the county in which the leased land
22 is located, the recorded lease and any amendments and
23 supplements, or the recorded memorandum, shall be deemed a
24 land use regulation during the term of the lease as amended or
25 supplemented.
26 Section 18. Section 193.803, Florida Statutes, is
27 created to read:
28 193.803 Assessment of eligible rental property used
29 for workforce and affordable housing; classification.--
30 (1) Upon the property owner's application on a form
31 prescribed by the Department of Revenue, the property
29
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1 appraiser shall annually classify for assessment purposes all
2 eligible property used for workforce rental housing or
3 affordable rental housing. Eligibility shall be as provided in
4 this section.
5 (2) A property owner whose eligible property is denied
6 classification as workforce rental housing or affordable
7 rental housing by the property appraiser may appeal to the
8 value adjustment board. The property appraiser shall notify
9 the property owner in writing of the denial of the workforce
10 rental housing or affordable rental housing classification on
11 or before July 1 of the year for which the application was
12 filed. The written notification must advise the property owner
13 of his or her right to appeal the denial of classification to
14 the value adjustment board and must contain the deadline for
15 filing an appeal. The property appraiser shall have available
16 at his or her office a list, by property owner, of all
17 applications for classification received, and the list must
18 identify whether or not the classification requested was
19 granted.
20 (3)(a) Eligible property may not be classified as
21 workforce rental housing or affordable rental housing unless
22 an application is filed on or before March 1 of each year.
23 Before approving a classification, the property appraiser may
24 require the property owner to furnish such information as may
25 reasonably be required to establish that the property was
26 actually used as required by this section. Failure by a
27 property owner to apply for classification of eligible
28 property as workforce rental housing or affordable rental
29 housing by March 1 constitutes a 1-year waiver of the
30 privilege granted under this section for workforce rental
31 housing assessment or affordable rental housing assessment.
30
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1 However, a property owner who is qualified to receive a
2 workforce rental housing classification or an affordable
3 rental housing classification but who fails to file an
4 application by March 1, may file an application for the
5 classification, and may file, under s. 194.011(3), a petition
6 with the value adjustment board requesting that the
7 classification be granted. The petition may be filed at any
8 time during the taxable year on or before the 25th day
9 following the mailing of the assessment notice by the property
10 appraiser as required under s. 194.011(1). Notwithstanding the
11 provisions of s. 194.013, the applicant must pay a
12 nonrefundable fee of $15 upon filing the petition. Upon review
13 of the petition, if the person is qualified to receive the
14 classification and demonstrates particular extenuating
15 circumstances judged by the property appraiser or the value
16 adjustment board to warrant granting the classification, the
17 property appraiser or the value adjustment board may grant the
18 classification. An owner of property classified as workforce
19 rental housing or affordable rental housing in the previous
20 tax year whose ownership or use has not changed may reapply on
21 a short form prescribed by the department. A county may, at
22 the request of the property appraiser and by a majority vote
23 of its governing body, waive the requirement that an annual
24 application or statement be made for the renewal of the
25 classification of property within the county as workforce
26 rental housing or affordable rental housing after an initial
27 classification is granted by the property appraiser. Such
28 waiver may be revoked by a majority vote of the governing body
29 of the county. Notwithstanding such waiver, an application
30 must be refiled when any property granted the classification
31 is sold or otherwise disposed of, when the ownership changes
31
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1 in any manner, when the applicant ceases to use the property
2 as workforce rental housing or affordable rental housing, or
3 when the status of the owner changes so as to change the
4 classified status of the property.
5 (b) For purposes of granting a workforce rental
6 housing or affordable rental housing classification for
7 January 1, 2008, only, the term "extenuating circumstances" as
8 used in paragraph (a) includes the failure of the property
9 owner to return the application for classification by March 1,
10 2008.
11 (4) The following types of property are eligible to be
12 classified by a property appraiser as workforce rental housing
13 or affordable rental housing property, and shall be assessed
14 based upon their character and use and as further described in
15 this section:
16 (a) Property that is funded and rent restricted by the
17 United States Department of Housing and Urban Development
18 under s. 8 of the United States Housing Act of 1937 and that
19 provides affordable housing for eligible persons as defined by
20 s. 159.603 or the elderly, extremely-low-income persons, or
21 very-low-income persons as specified in s. 420.0004.
22 (b) Rental property for multifamily housing,
23 commercial fishing workers and farmworkers, families, persons
24 who are homeless, or the elderly which is funded and rent
25 restricted by the Florida Housing Finance Corporation under s.
26 420.5087, s. 420.5089, s. 420.509, or s. 420.5095, the State
27 Housing Initiatives Partnership Program under s. 420.9072, s.
28 420.9075, or s. 42 of the Internal Revenue Code of 1986, 26
29 U.S.C. s. 42; the HOME Investment Partnership Program under
30 the Cranston-Gonzalez National Affordable Housing Act, 42
31 U.S.C. ss. 12741 et seq.; or the Federal Home Loan Bank's
32
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1 Affordable Housing Program established pursuant to the
2 Financial Institutions Reform, Recovery and Enforcement Act of
3 1989, Pub. L. No. 101-73.
4 (c) Multifamily residential rental property of 10 or
5 more units which is certified by the local public housing
6 agency as having 100 percent of its units used to provide
7 affordable housing for extremely-low-income persons,
8 very-low-income persons, low-income persons, or
9 moderate-income persons as specified in s. 420.0004 and which
10 is subject to a land use agreement or other agreement that is
11 recorded in the official records of the county in which the
12 property is located and which recorded agreement restricts the
13 use of the property to affordable housing for a period of at
14 least 20 years.
15 (5) The property appraiser shall remove from the
16 classification of workforce rental housing or affordable
17 rental housing any properties for which the classified use has
18 been abandoned or discontinued, the property has been diverted
19 to another use, or the participation in and eligibility for
20 the programs specified in this section has been terminated.
21 Such removed property shall be assessed at just value under s.
22 193.011.
23 (6) In years in which the proper application for
24 classification as workforce rental housing or affordable
25 rental housing has been made and granted, the assessment of
26 such property shall be based upon its use as workforce rental
27 housing or affordable rental housing and by applying the
28 following methodologies, subject to the provisions of
29 subsection (7):
30 (a) Property used for workforce rental housing or
31 affordable rental housing as described in subsection (4) shall
33
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1 be assessed under the income approach using the actual net
2 operating income.
3 (b) Property used for workforce rental housing and
4 affordable rental housing which has received low-income
5 housing tax credits from the Florida Housing Finance
6 Corporation under s. 420.5099 shall be assessed under the
7 income approach using the actual net operating income and the
8 following applies:
9 1. The tax credits granted and the financing generated
10 by the tax credits may not be considered as income.
11 2. The actual rental income from rent-restricted units
12 in such property shall be used by the property appraiser.
13 3. Any costs paid with the tax credits and costs paid
14 with the proceeds from additional financing under chapter 420
15 may not be included as income.
16 (7) By April 1 of each year, the property owner must
17 provide the property appraiser with a return on a form and in
18 a manner prescribed by the Department of Revenue which
19 includes a rent roll and an income and expense statement for
20 the preceding year. After a review of the rent roll and the
21 income and expense statement, the property appraiser may
22 request additional information from the property owner as may
23 be reasonably required to consider the methodologies in
24 subsection (6). Failure to timely provide the property
25 appraiser with the requested information, including failure to
26 meet any extension that may be granted for the submission of
27 information, shall result in an estimated assessment based on
28 the best available information instead of an assessment based
29 on the methodologies provided in subsection (6). Such
30 assessment shall be deemed to be prima facie correct and may
31 be included on the tax roll, and taxes may be extended on the
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1 tax roll in the same manner as for all other taxes.
2 (8) It is the duty of the owner of any property used
3 for workforce rental housing or affordable rental housing that
4 has been granted the classification for assessment under this
5 section who is not required to file an annual application or
6 statement to notify the property appraiser promptly whenever
7 the use of the property, or the status or condition of the
8 owner, changes so as to change the classified status of the
9 property. If any property owner fails to so notify the
10 property appraiser and the property appraiser determines that
11 for any year within the prior 10 years the owner was not
12 entitled to receive such classification, the owner of the
13 property is subject to the taxes otherwise due and owing as a
14 result of such failure plus 15 percent interest per annum and
15 a penalty of 50 percent of the additional taxes owed. It is
16 the duty of the property appraiser making such determination
17 to record in the public records of the county in which the
18 rental property is located a notice of tax lien against any
19 property owned by that person or entity in the county, and
20 such property must be identified in the notice of tax lien.
21 Such property is subject to the payment of all taxes and
22 penalties. Such lien, when filed, attaches to any property
23 identified in the notice of tax lien owned by the person or
24 entity that illegally or improperly received the
25 classification. If such person or entity no longer owns
26 property in that county but owns property in another county or
27 counties in the state, the property appraiser shall record in
28 such other county or counties a notice of tax lien identifying
29 the property owned by such person or entity in such county or
30 counties which becomes a lien against the identified property.
31 Section 19. Section 196.1978, Florida Statutes, is
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1 amended to read:
2 196.1978 Affordable housing property
3 exemption.--Property used to provide affordable housing
4 serving eligible persons as defined by s. 159.603(7) and
5 natural persons or families meeting the extremely-low,
6 very-low, low, or moderate persons meeting income limits
7 specified in s. 420.0004 s. 420.0004(8), (10), (11), and (15),
8 which property is owned entirely by a nonprofit entity that
9 which is a corporation not for profit which is qualified as
10 charitable under s. 501(c)(3) of the Internal Revenue Code and
11 which complies with Rev. Proc. 96-32, 1996-1 C.B. 717 or a
12 limited partnership, the sole general partner of which is a
13 corporation not for profit which is qualified as charitable
14 under s. 501(c)(3) of the Internal Revenue Code and which
15 complies with Rev. Proc. 96-32, 1996-1 C.B. 717, shall be
16 considered property owned by an exempt entity and used for a
17 charitable purpose, and those portions of the affordable
18 housing property which provide housing to natural persons or
19 families that meet the extremely-low, very-low, low, or
20 moderate income limits specified individuals with incomes as
21 defined in s. 420.0004 s. 420.0004(10) and (15) shall be
22 exempt from ad valorem taxation to the extent authorized in s.
23 196.196. All property identified in this section shall comply
24 with the criteria for determination of exempt status to be
25 applied by property appraisers on an annual basis as defined
26 in s. 196.195. The Legislature intends that any property owned
27 by a limited liability company or a limited partnership that
28 which is disregarded as an entity for federal income tax
29 purposes pursuant to Treasury Regulation 301.7701-3(b)(1)(ii)
30 shall be treated as owned by its sole member or sole general
31 partner. The exemption provided in this section also extends
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1 to land that is owned by an exempt entity and that is subject
2 to a 99-year or longer ground lease for the purpose of
3 providing affordable homeownership.
4 Section 20. Paragraph (a) of subsection (1) and
5 paragraphs (b) and (c) of subsection (2) of section 192.0105,
6 Florida Statutes, are amended to read:
7 192.0105 Taxpayer rights.--There is created a Florida
8 Taxpayer's Bill of Rights for property taxes and assessments
9 to guarantee that the rights, privacy, and property of the
10 taxpayers of this state are adequately safeguarded and
11 protected during tax levy, assessment, collection, and
12 enforcement processes administered under the revenue laws of
13 this state. The Taxpayer's Bill of Rights compiles, in one
14 document, brief but comprehensive statements that summarize
15 the rights and obligations of the property appraisers, tax
16 collectors, clerks of the court, local governing boards, the
17 Department of Revenue, and taxpayers. Additional rights
18 afforded to payors of taxes and assessments imposed under the
19 revenue laws of this state are provided in s. 213.015. The
20 rights afforded taxpayers to assure that their privacy and
21 property are safeguarded and protected during tax levy,
22 assessment, and collection are available only insofar as they
23 are implemented in other parts of the Florida Statutes or
24 rules of the Department of Revenue. The rights so guaranteed
25 to state taxpayers in the Florida Statutes and the
26 departmental rules include:
27 (1) THE RIGHT TO KNOW.--
28 (a) The right to be mailed notice of proposed property
29 taxes and proposed or adopted non-ad valorem assessments (see
30 ss. 194.011(1), 200.065(2)(b) and (d) and (14)(a) (13)(a), and
31 200.069). The notice must also inform the taxpayer that the
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1 final tax bill may contain additional non-ad valorem
2 assessments (see s. 200.069(10)).
3 (2) THE RIGHT TO DUE PROCESS.--
4 (b) The right to petition the value adjustment board
5 over objections to assessments, denial of exemption, denial of
6 agricultural classification, denial of historic
7 classification, denial of high-water recharge classification,
8 denial of workforce rental housing or affordable rental
9 housing classification, disapproval of tax deferral, and any
10 penalties on deferred taxes imposed for incorrect information
11 willfully filed. Payment of estimated taxes does not preclude
12 the right of the taxpayer to challenge his or her assessment
13 (see ss. 194.011(3), 196.011(6) and (9)(a), 196.151,
14 196.193(1)(c) and (5), 193.461(2), 193.503(7), 193.625(2),
15 193.803(2), 197.253(2), 197.301(2), and 197.2301(11)).
16 (c) The right to file a petition for exemption, or
17 agricultural classification, or workforce rental housing or
18 affordable rental housing classification with the value
19 adjustment board when an application deadline is missed, upon
20 demonstration of particular extenuating circumstances for
21 filing late (see ss. 193.461(3)(a), 193.803(3)(a), and
22 196.011(1), (7), (8), and (9)(c)).
23 Section 21. Subsection (2) of section 193.052, Florida
24 Statutes, is amended to read:
25 193.052 Preparation and serving of returns.--
26 (2) No return shall be required for real property the
27 ownership of which is reflected in instruments recorded in the
28 public records of the county in which the property is located,
29 unless otherwise required in this title. In order for land to
30 be considered for agricultural classification under s.
31 193.461, or high-water recharge classification under s.
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1 193.625, or workforce rental housing or affordable rental
2 housing classification under s. 193.803, an application for
3 classification must be filed on or before March 1 of each year
4 with the property appraiser of the county in which the land is
5 located, except as provided in s. 193.461(3)(a). The
6 application must state that the lands on January 1 of that
7 year were used primarily for bona fide commercial agricultural
8 or high-water recharge purposes or for workforce rental
9 housing or affordable rental housing classified under s.
10 193.803.
11 Section 22. Paragraph (d) of subsection (3) of section
12 193.461, Florida Statutes, is amended to read:
13 193.461 Agricultural lands; classification and
14 assessment; mandated eradication or quarantine program.--
15 (3)
16 (d) When property receiving an agricultural
17 classification contains a residence under the same ownership,
18 the portion of the property consisting of the residence and
19 curtilage must be assessed separately, pursuant to s. 193.011,
20 to qualify for the assessment limitation set forth in s.
21 193.155 or to qualify for the homestead exemption under s.
22 196.031(1). The remaining property may be classified under the
23 provisions of paragraphs (a) and (b).
24 Section 23. Paragraph (d) of subsection (3) of section
25 194.011, Florida Statutes, is amended to read:
26 194.011 Assessment notice; objections to
27 assessments.--
28 (3) A petition to the value adjustment board must be
29 in substantially the form prescribed by the department.
30 Notwithstanding s. 195.022, a county officer may not refuse to
31 accept a form provided by the department for this purpose if
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1 the taxpayer chooses to use it. A petition to the value
2 adjustment board shall describe the property by parcel number
3 and shall be filed as follows:
4 (d) The petition may be filed, as to valuation issues,
5 at any time during the taxable year on or before the 25th day
6 following the mailing of notice by the property appraiser as
7 provided in subsection (1). With respect to an issue
8 involving the denial of an exemption, an agricultural or
9 high-water recharge classification application, an application
10 for classification as historic property used for commercial or
11 certain nonprofit purposes, an application for classification
12 as workforce rental housing or affordable rental housing, or a
13 deferral, the petition must be filed at any time during the
14 taxable year on or before the 30th day following the mailing
15 of the notice by the property appraiser under s. 193.461, s.
16 193.503, s. 193.625, s. 193.803, or s. 196.193 or notice by
17 the tax collector under s. 197.253.
18 Section 24. Subsection (1) of section 195.073, Florida
19 Statutes, is amended to read:
20 195.073 Classification of property.--All items
21 required by law to be on the assessment rolls must receive a
22 classification based upon the use of the property. The
23 department shall promulgate uniform definitions for all
24 classifications. The department may designate other
25 subclassifications of property. No assessment roll may be
26 approved by the department which does not show proper
27 classifications.
28 (1) Real property must be classified according to the
29 assessment basis of the land into the following classes:
30 (a) Residential, subclassified into categories, one
31 category for homestead property and one for nonhomestead
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1 property:
2 1. Single family.
3 2. Mobile homes.
4 3. Multifamily.
5 4. Condominiums.
6 5. Cooperatives.
7 6. Retirement homes.
8 (b) Commercial and industrial.
9 (c) Agricultural.
10 (d) Nonagricultural acreage.
11 (e) High-water recharge.
12 (f) Historic property used for commercial or certain
13 nonprofit purposes.
14 (g) Exempt, wholly or partially.
15 (h) Centrally assessed.
16 (i) Leasehold interests.
17 (j) Time-share property.
18 (k) Workforce rental housing and affordable rental
19 housing property.
20 (l)(k) Other.
21 Section 25. Paragraph (a) of subsection (3) of section
22 195.096, Florida Statutes, is amended to read:
23 195.096 Review of assessment rolls.--
24 (3)(a) Upon completion of review pursuant to paragraph
25 (2)(f), the department shall publish the results of reviews
26 conducted under this section. The results must include all
27 statistical and analytical measures computed under this
28 section for the real property assessment roll as a whole, the
29 personal property assessment roll as a whole, and
30 independently for the following real property classes whenever
31 the classes constituted 5 percent or more of the total
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1 assessed value of real property in a county on the previous
2 tax roll:
3 1. Residential property that consists of one primary
4 living unit, including, but not limited to, single-family
5 residences, condominiums, cooperatives, and mobile homes.
6 2. Residential property that consists of two or more
7 primary living units.
8 3. Agricultural, high-water recharge, historic
9 property used for commercial or certain nonprofit purposes,
10 workforce rental housing and affordable rental housing
11 property, and other use-valued property.
12 4. Vacant lots.
13 5. Nonagricultural acreage and other undeveloped
14 parcels.
15 6. Improved commercial and industrial property.
16 7. Taxable institutional or governmental, utility,
17 locally assessed railroad, oil, gas and mineral land,
18 subsurface rights, and other real property.
19
20 When one of the above classes constituted less than 5 percent
21 of the total assessed value of all real property in a county
22 on the previous assessment roll, the department may combine it
23 with one or more other classes of real property for purposes
24 of assessment ratio studies or use the weighted average of the
25 other classes for purposes of calculating the level of
26 assessment for all real property in a county. The department
27 shall also publish such results for any subclassifications of
28 the classes or assessment rolls it may have chosen to study.
29 Section 26. Section 200.186, Florida Statutes, is
30 created to read:
31 200.186 Maximum millage rates for the 2008-2009 fiscal
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1 year.--
2 (1) In the 2008-2009 fiscal year, a county, municipal
3 service taxing units of that county, and special districts
4 dependent to that county; a municipality and special districts
5 dependent to that municipality; and an independent special
6 district may levy a maximum millage that is determined as
7 follows:
8 (a) The maximum millage rate shall be the rolled-back
9 rate calculated pursuant to s. 200.065 and adjusted for growth
10 in per capita Florida personal income, except that:
11 1. Ad valorem tax revenue levied in the 2007-2008
12 fiscal year, as used in the calculation of the rolled-back
13 rate, shall be reduced by any tax revenue resulting from a
14 millage rate approved by a super majority vote of the
15 governing board of the taxing authority in excess of the
16 maximum rate that could have been levied by a majority vote as
17 provided in s. 200.185; and
18 2. The taxable value within the jurisdiction of each
19 taxing authority, as used in the calculation of the
20 rolled-back rate, shall be increased by the amount necessary
21 to offset any reduction in taxable value occurring as a result
22 of the amendments to the State Constitution contained in SJR
23 4B or HJR 3B revising the homestead tax exemption and
24 providing an exemption from ad valorem taxation for tangible
25 personal property.
26 (b) If approved by a three-fourths vote of the
27 governing body, a rate may be levied in excess of the rate
28 calculated pursuant to paragraph (a) if the excess is not more
29 than 67 percent of the difference between the rolled-back rate
30 calculated pursuant to s. 200.065, and the rate calculated in
31 paragraph (a).
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