Senate Bill sb0002B
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Florida Senate - 2007 SB 2-B
By Senator Webster
9-2709F-07
1 A bill to be entitled
2 An act relating to ad valorem taxation;
3 amending s. 200.001, F.S.; providing
4 definitions for purposes of provisions
5 governing the fixing of millage rates; amending
6 s. 200.065, F.S.; revising the method for
7 computing the rolled-back rate; providing that
8 the rolled-back rate excludes the amount paid
9 or applied as a consequence of an obligation
10 measured by the dedicated increment value;
11 requiring that the property appraiser provide
12 instructions to the taxing authorities for
13 computing the maximum millage rate; revising
14 the method of calculating the maximum millage
15 rate beginning in the 2009-2010 fiscal year;
16 providing for higher millage rates if adopted
17 by certain required votes of the governing body
18 of the taxing authority or approved by
19 referendum; providing certain exceptions to the
20 limitations on millage rates; providing that a
21 county or municipality is subject to forfeiture
22 of the distribution of the local government
23 half-cent sales tax revenues for 12 months if
24 it or its municipal service taxing units or
25 dependent special districts do not comply with
26 provisions limiting maximum millage rates;
27 requiring the tax collector to hold revenues in
28 escrow during the pendency of any procedure to
29 correct a millage rate or any administrative or
30 judicial challenge to such forfeiture;
31 specifying procedures that a county or
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1 municipality, special district dependent
2 thereto, or municipal service taxing unit must
3 follow if it fails to remedy such
4 noncompliance; requiring that the taxing
5 authority repeat its hearing and notice process
6 with respect to preparing a budget and setting
7 millage rates; amending s. 200.068, F.S.;
8 requiring each taxing authority to include
9 calculations upon which maximum millage rates
10 are based in the certification of value;
11 amending s. 218.63, F.S.; prohibiting a county
12 or municipality that levies taxes in excess of
13 the maximum aggregate taxes permitted by law
14 from participating in the distribution of local
15 government half-cent sales tax revenues;
16 amending ss. 193.1142, 194.037, and 1011.71,
17 F.S., relating to approval of the assessment
18 rolls, disclosure of tax impact, and school
19 district taxes; conforming cross-references;
20 creating s. 200.185, F.S.; providing
21 definitions; specifying the maximum millage
22 rates that a county, municipal service taxing
23 unit, municipality, dependent district, or
24 independent district may levy for the 2007-2008
25 fiscal year based on per capita growth in ad
26 valorem taxes; requiring the Department of
27 Revenue to calculate, in consultation with the
28 Revenue Estimating Conference, and publish the
29 annual growth rate in per capita ad valorem
30 taxes for each taxing authority; providing
31 certain exceptions to the limitations on
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1 maximum millage rates; authorizing the
2 Department of Revenue to adopt emergency rules;
3 authorizing the executive director of the
4 Department of Revenue to extend the time
5 specified in law or rule for a local government
6 to adopt its millage rate and budget for the
7 2007 calendar year; providing an optional
8 method by which a county or municipality may
9 determine fiscal hardship for purposes of a
10 reduction or waiver of processing fees and may
11 be eligible for a road assistance program;
12 repealing s. 3, ch. 2006-311, Laws of Florida,
13 relating to provisions requiring the Department
14 of Revenue to conduct a study of the state's
15 property tax structure and analyze the current
16 homestead exemptions and homestead assessment
17 limitations; amending ss. 193.155 and 193.1551,
18 F.S.; revising the method of calculating
19 homestead assessments pursuant to amendments to
20 the State Constitution; limiting the continued
21 applicability of certain assessment criteria
22 provided under the State Constitution;
23 providing that a change, addition, or
24 improvement to homestead property or the
25 destruction or removal of homestead property
26 may limit the continued applicability of
27 certain assessment criteria; amending s.
28 196.031, F.S.; revising the exemption from
29 taxation provided for homesteads; specifying
30 the amount of the exemption based on just
31 value; providing that a owner of property is
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1 entitled to an alternative exemption under
2 certain circumstances; deleting certain
3 obsolete provisions; deleting a requirement
4 that each property appraiser compile a list of
5 properties removed from the assessment roll of
6 the school district as a result of exempt
7 value; amending s. 196.002, F.S.; revising
8 certain reporting requirements for the property
9 appraiser in order to conform to changes made
10 by the act; amending s. 197.252, F.S., relating
11 to the homestead tax deferral; conforming
12 provisions to changes made by the act; creating
13 s. 196.183, F.S.; exempting each tangible
14 personal property tax return from a specified
15 amount of assessed value; limiting a single
16 business operation within a county to one
17 exemption; providing a procedure for waiving
18 the requirement to file an annual tangible
19 personal property tax return if the taxpayer is
20 entitled to the exemption; requiring the
21 Department of Revenue to prescribe a form;
22 providing penalties for failure to file a
23 return as required or to claim more exemptions
24 than allowed; providing that the exemption does
25 not apply to mobile homes; amending s. 193.017,
26 F.S.; revising provisions providing for the
27 assessment of property receiving the low-income
28 housing tax credit; providing for the
29 assessment of structural improvements on land
30 owned by a community land trust and used to
31 provide affordable housing; defining the term
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1 "community land trust"; providing for the
2 conveyance of structural improvements, subject
3 to certain conditions; specifying the criteria
4 to be used in arriving at just valuation of a
5 structural improvement; creating s. 193.803,
6 F.S.; providing for the assessment of rental
7 property used for workforce housing or
8 affordable housing; authorizing a property
9 owner to appeal a denial of eligibility to the
10 value adjustment board; requiring that a
11 property owner file an application for such
12 classification with the property appraiser or
13 file a petition with the value adjustment
14 board; providing a fee for filing a petition;
15 providing for reapplication to be made on a
16 short form provided by the Department of
17 Revenue; defining the term "extenuating
18 circumstances" for purposes of granting a
19 classification for January 1, 2008; specifying
20 the types of property that are eligible to be
21 classified as workforce rental housing or
22 affordable rental housing; requiring that
23 property be removed from such classification if
24 its use or program eligibility changes;
25 providing the methodologies for assessing
26 workforce rental housing and affordable rental
27 housing; requiring that the property owner
28 annually provide a rent roll and income and
29 expense statement to the property appraiser for
30 the preceding year; authorizing the property
31 appraiser to base the assessment on the best
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1 available information if the property owner
2 fails to provide the rent roll and statement;
3 providing for a tax lien to be filed against
4 property that is misclassified as workforce
5 rental housing or affordable rental housing
6 within a specified period; amending ss.
7 196.1978, 192.0105, 193.052, 193.461, 194.011,
8 195.073, and 195.096, F.S., relating to the
9 affordable housing property exemption, taxpayer
10 rights, the preparation and serving of returns,
11 assessments involving agricultural lands,
12 assessment notices and objections, the
13 classification of property, and the review of
14 assessment rolls; conforming provisions to
15 changes made by the act; creating s. 200.186,
16 F.S.; specifying a formula for counties,
17 municipalities, municipal service taxing units,
18 dependent districts, and independent districts
19 to determine a maximum millage rate for the
20 2008-2009 fiscal year; providing that a taxing
21 authority in violation of such provision
22 forfeits its local government half-cent sales
23 tax revenues; providing certain exceptions to
24 the limitations on millage rates; providing
25 that certain provisions of the act apply
26 retroactively; providing for construction of
27 the act in pari materia with laws enacted
28 during the 2007 Regular Session or any 2007
29 special session of the Legislature; providing
30 effective dates, one of which is contingent.
31
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1 Be It Enacted by the Legislature of the State of Florida:
2
3 Section 1. Paragraphs (h), (i), (j), (k), (l), and (m)
4 are added to subsection (8) of section 200.001, Florida
5 Statutes, to read:
6 200.001 Millages; definitions and general
7 provisions.--
8 (8)
9 (h) "Dedicated increment value" means the proportion
10 of the cumulative increase in taxable value within a defined
11 geographic area used to determine a tax increment amount to be
12 paid to a redevelopment trust fund pursuant to s.
13 163.387(2)(a) or to be paid or applied pursuant to an
14 ordinance, resolution, or agreement to fund a project or to
15 finance essential infrastructure. Upon creating any obligation
16 for payment to a redevelopment trust fund or otherwise
17 pursuant to an ordinance, resolution, or agreement to fund a
18 project or to finance essential infrastructure based on an
19 increase in assessed value, the taxing authority shall certify
20 to the property appraiser the boundaries of the designated
21 geographic area and the date of the most recent assessment
22 roll used in connection with the taxation of such property
23 prior to creation of the obligation. If the increment amount
24 payment is not based on a specific proportion of the
25 cumulative increase in taxable value within a defined
26 geographic area, such value shall be reduced by multiplying by
27 a proportion calculated by dividing the payment in the prior
28 year, if any, by the product of the millage rate in the prior
29 year and the cumulative increase in taxable value within the
30 defined geographic area in the prior year. For tax years
31 beginning on or after January 1, 2008, information provided to
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1 the property appraiser after May 1 of any year may not be used
2 for the current year's certification.
3 (i) "Per capita Florida personal income" means Florida
4 nominal personal income for the four quarters ending the prior
5 September 30, as published by the Bureau of Economic Analysis
6 of the United States Department of Commerce, or its successor,
7 divided by the prior April 1 official estimate of Florida
8 resident population pursuant to s. 186.901, which shall be
9 reported by the Office of Economic and Demographic Research by
10 April 1 of each year.
11 (j) "Total county ad valorem taxes levied" means all
12 property taxes other than voted levies, as defined in s.
13 200.001, levied by a county, any municipal service taxing
14 units of that county, and any special districts dependent to
15 that county in a fiscal year.
16 (k) "Total municipal ad valorem taxes levied" means
17 all property taxes other than voted levies, as defined in s.
18 200.001, levied by a municipality and any special districts
19 dependent to that municipality in a fiscal year.
20 (l) "Maximum total county ad valorem taxes levied"
21 means the total taxes levied by a county, municipal service
22 taxing units of that county, and special districts dependent
23 to that county at their individual maximum millages,
24 calculated pursuant to s. 200.065(5)(a) for fiscal years
25 2009-2010 and thereafter, pursuant to s. 200.185 for fiscal
26 years 2007-2008 and 2008-2009, and pursuant to s. 200.186 for
27 fiscal year 2008-2009 if SJR 4B or HJR 3B is approved by a
28 vote of the electors.
29 (m) "Maximum total municipal ad valorem taxes levied"
30 means the total taxes levied by a municipality and special
31 districts dependent to that municipality at their individual
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1 maximum millages, calculated pursuant to s. 200.065(5)(b) for
2 fiscal years 2009-2010 and thereafter, by s. 200.185 for
3 fiscal years 2007-2008 and 2008-2009, and pursuant to s.
4 200.186 for fiscal year 2008-2009 if SJR 4B or HJR 3B is
5 approved by a vote of the electors.
6 Section 2. Subsection (1), paragraph (d) of subsection
7 (2), subsection (4), and present subsection (12) of section
8 200.065, Florida Statutes, are amended, present subsections
9 (5) through (14) of that section are redesignated as
10 subsections (6) through (15), respectively, and a new
11 subsection (5) is added to that section, to read:
12 200.065 Method of fixing millage.--
13 (1) Upon completion of the assessment of all property
14 pursuant to s. 193.023, the property appraiser shall certify
15 to each taxing authority the taxable value within the
16 jurisdiction of the taxing authority. This certification shall
17 include a copy of the statement required to be submitted under
18 s. 195.073(3), as applicable to that taxing authority. The
19 form on which the certification is made shall include
20 instructions to each taxing authority describing the proper
21 method of computing a millage rate which, exclusive of new
22 construction, additions to structures, deletions, increases in
23 the value of improvements that have undergone a substantial
24 rehabilitation which increased the assessed value of such
25 improvements by at least 100 percent, and property added due
26 to geographic boundary changes, total taxable value of
27 tangible personal property within the jurisdiction in excess
28 of 115 percent of the previous year's total taxable value, and
29 any dedicated increment value, will provide the same ad
30 valorem tax revenue for each taxing authority as was levied
31 during the prior year less the amount, if any, paid or applied
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1 as a consequence of an obligation measured by the dedicated
2 increment value. That millage rate shall be known as the
3 "rolled-back rate." The property appraiser shall also include
4 instructions, as prescribed by the Department of Revenue, to
5 each county and municipality, each special district dependent
6 to a county or municipality, each municipal service taxing
7 unit, and each independent special district describing the
8 proper method of computing the millage rates and taxes levied
9 as specified in subsection (5). The Department of Revenue
10 shall prescribe the instructions and forms that are necessary
11 to administer this subsection and subsection (5). The
12 information provided pursuant to this subsection shall also be
13 sent to the tax collector by the property appraiser at the
14 time it is sent to each taxing authority.
15 (2) No millage shall be levied until a resolution or
16 ordinance has been approved by the governing board of the
17 taxing authority which resolution or ordinance must be
18 approved by the taxing authority according to the following
19 procedure:
20 (d) Within 15 days after the meeting adopting the
21 tentative budget, the taxing authority shall advertise in a
22 newspaper of general circulation in the county as provided in
23 subsection (3), its intent to finally adopt a millage rate and
24 budget. A public hearing to finalize the budget and adopt a
25 millage rate shall be held not less than 2 days or more than 5
26 days after the day that the advertisement is first published.
27 During the hearing, the governing body of the taxing authority
28 shall amend the adopted tentative budget as it sees fit, adopt
29 a final budget, and adopt a resolution or ordinance stating
30 the millage rate to be levied. The resolution or ordinance
31 shall state the percent, if any, by which the millage rate to
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1 be levied exceeds the rolled-back rate computed pursuant to
2 subsection (1), which shall be characterized as the percentage
3 increase in property taxes adopted by the governing body. The
4 adoption of the budget and the millage-levy resolution or
5 ordinance shall be by separate votes. For each taxing
6 authority levying millage, the name of the taxing authority,
7 the rolled-back rate, the percentage increase, and the millage
8 rate to be levied shall be publicly announced prior to the
9 adoption of the millage-levy resolution or ordinance. In no
10 event may the millage rate adopted pursuant to this paragraph
11 exceed the millage rate tentatively adopted pursuant to
12 paragraph (c). If the rate tentatively adopted pursuant to
13 paragraph (c) exceeds the proposed rate provided to the
14 property appraiser pursuant to paragraph (b), or as
15 subsequently adjusted pursuant to subsection (11) (10), each
16 taxpayer within the jurisdiction of the taxing authority shall
17 be sent notice by first-class mail of his or her taxes under
18 the tentatively adopted millage rate and his or her taxes
19 under the previously proposed rate. The notice must be
20 prepared by the property appraiser, at the expense of the
21 taxing authority, and must generally conform to the
22 requirements of s. 200.069. If such additional notice is
23 necessary, its mailing must precede the hearing held pursuant
24 to this paragraph by not less than 10 days and not more than
25 15 days.
26 (4) The resolution or ordinance approved in the manner
27 provided for in this section shall be forwarded to the
28 property appraiser and the tax collector within 3 days after
29 the adoption of such resolution or ordinance. No millage other
30 than that approved by referendum may be levied until the
31 resolution or ordinance to levy required in subsection (2) is
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1 approved by the governing board of the taxing authority and
2 submitted to the property appraiser and the tax collector. The
3 receipt of the resolution or ordinance by the property
4 appraiser shall be considered official notice of the millage
5 rate approved by the taxing authority, and that millage rate
6 shall be the rate applied by the property appraiser in
7 extending the rolls pursuant to s. 193.122, subject to the
8 provisions of subsection (6) (5). These submissions shall be
9 made within 101 days of certification of value pursuant to
10 subsection (1).
11 (5)(a) Beginning in the 2009-2010 fiscal year and in
12 each year thereafter, the maximum millage rate that a county,
13 municipality, special district dependent to a county or
14 municipality, municipal service taxing unit, or independent
15 special district may levy is a rolled-back rate based on the
16 amount of taxes which would have been levied in the prior year
17 if the maximum millage rate had been applied, adjusted for
18 growth in per capita Florida personal income, unless a higher
19 rate is adopted, in which case the maximum is the adopted
20 rate. A higher rate may be adopted only under the following
21 conditions:
22 1. A rate of not more than 110 percent of the
23 rolled-back rate based on the previous year's maximum millage
24 rate, adjusted for growth in per capita Florida personal
25 income, may be adopted if approved by a two-thirds vote of the
26 governing body of the county, municipality, or independent
27 district; or
28 2. A rate in excess of 110 percent may be adopted if
29 approved by a unanimous vote of the governing body of the
30 county, municipality, or independent district or if the rate
31 is approved by a referendum.
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1 (b) The millage rate of a county or municipality,
2 municipal service taxing unit of that county, and any special
3 district dependent to that county or municipality may exceed
4 in any year the maximum millage rate calculated pursuant to
5 this subsection if the total county ad valorem taxes levied or
6 total municipal ad valorem taxes levied, as defined in s.
7 200.001, do not exceed the maximum total county ad valorem
8 taxes levied or maximum total municipal ad valorem taxes
9 levied, as defined in s. 200.001, respectively. Voted millage
10 as defined in this chapter and taxes levied by a municipality
11 or independent special district that has levied ad valorem
12 taxes for less than 5 years are not subject to the limitation
13 on millage rates provided by this subsection. Total taxes
14 levied may exceed the maximum calculated pursuant to
15 subsection (6) as a result of an increase in taxable value
16 above that certified in subsection (1) if such increase is
17 less than the percentage amounts contained in subsection (6);
18 however, if such increase in taxable value exceeds the
19 percentage amounts contained in this subsection, millage rates
20 subject to subsection (6), s. 200.185, or s. 200.186 must be
21 reduced so that total taxes levied do not exceed the maximum.
22 (13)(12)(a) Any taxing authority in violation of this
23 section, other than subsection (5), shall be subject to
24 forfeiture of state funds otherwise available to it for the 12
25 months following a determination of noncompliance by the
26 Department of Revenue appropriate state agency.
27 (b) Within 30 days of the deadline for certification
28 of compliance required by s. 200.068, the department shall
29 notify any taxing authority in violation of this section,
30 other than subsection (5), that it is subject to paragraph
31 (c). Except for revenues from voted levies or levies imposed
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1 pursuant to s. 1011.60(6), the revenues of any taxing
2 authority in violation of this section, other than subsection
3 (5), collected in excess of the rolled-back rate shall be held
4 in escrow until the process required by paragraph (c) is
5 completed and approved by the department. The department shall
6 direct the tax collector to so hold such funds.
7 (c) Any taxing authority so noticed by the department
8 shall repeat the hearing and notice process required by
9 paragraph (2)(d), except that:
10 1. The advertisement shall appear within 15 days of
11 notice from the department.
12 2. The advertisement, in addition to meeting the
13 requirements of subsection (3), shall contain the following
14 statement in boldfaced type immediately after the heading:
15
16 THE PREVIOUS NOTICE PLACED BY THE ...(name of taxing
17 authority)... HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE
18 TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND
19 NOTICE.
20
21 3. The millage newly adopted at this hearing shall not
22 be forwarded to the tax collector or property appraiser and
23 may not exceed the rate previously adopted.
24 4. If the newly adopted millage is less than the
25 amount previously forwarded pursuant to subsection (4), any
26 moneys collected in excess of the new levy shall be held in
27 reserve until the subsequent fiscal year and shall then be
28 utilized to reduce ad valorem taxes otherwise necessary.
29 (d) If any county or municipality is in violation of
30 subsection (5), s. 200.185, or s. 200.186 because total county
31 or municipal ad valorem taxes exceeded the maximum total
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1 county or municipal ad valorem taxes, respectively, that
2 county shall forfeit the distribution of local government
3 half-cent sales tax revenues during the 12 months following a
4 determination of noncompliance by the Department of Revenue as
5 described in s. 218.63(3) and this subsection. If the
6 executive director of the Department of Revenue determines
7 that any county or municipality may be in violation of
8 subsection (5), s. 200.185, or s. 200.186, the Department of
9 Revenue and the county or municipality shall follow the
10 procedures set forth in paragraph (e). During the pendency of
11 any procedure under paragraph (e) or any administrative or
12 judicial action to challenge any action taken under this
13 subsection, the tax collector shall hold in escrow any
14 revenues collected in excess of the amount allowed by
15 subsection (5), s. 200.185, or s. 200.186, as determined by
16 the executive director. Such revenues shall be held in escrow
17 until the process required by paragraph (e) is completed and
18 approved by the department. The department shall direct the
19 tax collector to so hold such funds. If the county or
20 municipality remedies the noncompliance, any moneys collected
21 in excess of the new levy or in excess of the amount allowed
22 by subsection (5), s. 200.185, or s. 200.186 shall be held in
23 reserve until the subsequent fiscal year, and shall then be
24 used to reduce ad valorem taxes otherwise necessary. If the
25 county or municipality does not remedy the noncompliance, the
26 provisions of s. 218.63 shall apply.
27 (e) The following procedures shall be followed when
28 the executive director notifies a county or municipality,
29 special district dependent thereto, or municipal service
30 taxing unit of the county that he or she has determined that
31
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1 it may be in violation of subsection (5), s. 200.185, or s.
2 200.186:
3 1. Within 30 days after the deadline for certification
4 of compliance required by s. 200.068, the executive director
5 shall notify the taxing authority of his or her determination
6 regarding subsection (5), s. 200.185, or s. 200.186 and that
7 it is subject to subparagraph 2.
8 2. Any taxing authority so noticed by the executive
9 director shall repeat the hearing and notice process required
10 by paragraph (2)(d), except that:
11 a. The advertisement shall appear within 15 days after
12 notice from the executive director.
13 b. The advertisement, in addition to meeting the
14 requirements of subsection (3), must contain the following
15 statement in boldfaced type immediately after the heading:
16
17 THE PREVIOUS NOTICE PLACED BY THE ...(name of taxing
18 authority)... HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE
19 TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND
20 NOTICE.
21
22 c. The millage newly adopted at this hearing shall not
23 be forwarded to the tax collector or property appraiser and
24 may not exceed the rate previously adopted or the amount
25 allowed by subsection (5), s. 200.185, or s. 200.186.
26 d. The determination of the executive director is not
27 subject to chapter 120.
28 Section 3. Section 200.068, Florida Statutes, is
29 amended to read:
30 200.068 Certification of compliance with this
31 chapter.--Not later than 30 days following adoption of an
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1 ordinance or resolution establishing a property tax levy, each
2 taxing authority shall certify compliance with the provisions
3 of this chapter to the Department of Revenue. In addition to
4 a statement of compliance, such certification shall include a
5 copy of the ordinance or resolution so adopted; a copy of the
6 certification of value showing rolled-back millage and
7 proposed millage rates, as provided to the property appraiser
8 pursuant to s. 200.065(1) and (2)(b); maximum millage rates
9 calculated pursuant to s. 200.065(5), s. 200.185, or s.
10 200.186, together with values and calculations upon which the
11 maximum millage rates are based; and a certified copy of the
12 advertisement, as published pursuant to s. 200.065(3). In
13 certifying compliance, the governing body of the county shall
14 also include a certified copy of the notice required under s.
15 194.037. However, if the value adjustment board completes its
16 hearings after the deadline for certification under this
17 section, the county shall submit such copy to the department
18 not later than 30 days following completion of such hearings.
19 Section 4. Subsection (3) is added to section 218.63,
20 Florida Statutes, to read:
21 218.63 Participation requirements.--
22 (3) A county or municipality may not participate in
23 the distribution of local government half-cent sales tax
24 revenues during the 12 months following a determination of
25 noncompliance by the Department of Revenue as provided in s.
26 200.065(13)(e).
27 Section 5. Subsection (5) of section 193.1142, Florida
28 Statutes, is amended to read:
29 193.1142 Approval of assessment rolls.--
30 (5) Whenever an assessment roll submitted to the
31 department is returned to the property appraiser for
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1 additional evaluation, a review notice shall be issued for the
2 express purpose of the adjustment provided in s. 200.065(11)
3 s. 200.065(10).
4 Section 6. Paragraph (f) of subsection (1) of section
5 194.037, Florida Statutes, is amended to read:
6 194.037 Disclosure of tax impact.--
7 (1) After hearing all petitions, complaints, appeals,
8 and disputes, the clerk shall make public notice of the
9 findings and results of the board in at least a quarter-page
10 size advertisement of a standard size or tabloid size
11 newspaper, and the headline shall be in a type no smaller than
12 18 point. The advertisement shall not be placed in that
13 portion of the newspaper where legal notices and classified
14 advertisements appear. The advertisement shall be published in
15 a newspaper of general paid circulation in the county. The
16 newspaper selected shall be one of general interest and
17 readership in the community, and not one of limited subject
18 matter, pursuant to chapter 50. The headline shall read: TAX
19 IMPACT OF VALUE ADJUSTMENT BOARD. The public notice shall list
20 the members of the value adjustment board and the taxing
21 authorities to which they are elected. The form shall show, in
22 columnar form, for each of the property classes listed under
23 subsection (2), the following information, with appropriate
24 column totals:
25 (f) In the sixth column, the net shift in taxes to
26 parcels not granted relief by the board. The shift shall be
27 computed as the amount shown in column 5 multiplied by the
28 applicable millage rates adopted by the taxing authorities in
29 hearings held pursuant to s. 200.065(2)(d) or adopted by vote
30 of the electors pursuant to s. 9(b) or s. 12, Art. VII of the
31 State Constitution, but without adjustment as authorized
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1 pursuant to s. 200.065(6) s. 200.065(5). If for any taxing
2 authority the hearing has not been completed at the time the
3 notice required herein is prepared, the millage rate used
4 shall be that adopted in the hearing held pursuant to s.
5 200.065(2)(c).
6 Section 7. Paragraph (i) of subsection (2) of section
7 1011.71, Florida Statutes, is amended to read:
8 1011.71 District school tax.--
9 (2) In addition to the maximum millage levy as
10 provided in subsection (1), each school board may levy not
11 more than 2 mills against the taxable value for school
12 purposes for district schools, including charter schools at
13 the discretion of the school board, to fund:
14 (i) Payment of the cost of school buses when a school
15 district contracts with a private entity to provide student
16 transportation services if the district meets the requirements
17 of this paragraph.
18 1. The district's contract must require that the
19 private entity purchase, lease-purchase, or lease, and operate
20 and maintain, one or more school buses of a specific type and
21 size that meet the requirements of s. 1006.25.
22 2. Each such school bus must be used for the daily
23 transportation of public school students in the manner
24 required by the school district.
25 3. Annual payment for each such school bus may not
26 exceed 10 percent of the purchase price of the state pool bid.
27 4. The proposed expenditure of the funds for this
28 purpose must have been included in the district school board's
29 notice of proposed tax for school capital outlay as provided
30 in s. 200.065(10) s. 200.065(9).
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1 Violations of these expenditure provisions shall result in an
2 equal dollar reduction in the Florida Education Finance
3 Program (FEFP) funds for the violating district in the fiscal
4 year following the audit citation.
5 Section 8. Section 200.185, Florida Statutes, is
6 created to read:
7 200.185 Maximum millage rates for the 2007-2008 and
8 2008-2009 fiscal years.--
9 (1) As used in this section, the term:
10 (a) "County of special financial concern" means a
11 county considered fiscally constrained pursuant to s. 218.67
12 and for which 1 mill will raise less than $100 per capita.
13 (b) "Municipality of special financial concern" means
14 a municipality within a county of special financial concern or
15 a municipality that has been at any time since 2001 in a state
16 of financial emergency pursuant to s. 218.503.
17 (2)(a) The maximum millage rate that a county,
18 municipal service taxing unit of that county, or a special
19 district dependent to that county may levy by a majority vote
20 of the governing body for the 2007-2008 fiscal year shall be
21 determined as follows:
22 1. For any county of special financial concern for
23 which the compound annual growth rate in total county ad
24 valorem taxes levied, as defined in s. 200.001, per capita
25 from fiscal year 2001-2002 to fiscal year 2006-2007 was no
26 more than 5 percent, 100 percent of the rolled-back rate, as
27 calculated under s. 200.065;
28 2. For any county not included in subparagraph 1. for
29 which the compound annual growth in total county ad valorem
30 taxes levied, as defined in s. 200.001, per capita from fiscal
31 year 2001-2002 to fiscal year 2006-2007 was no more than 7
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1 percent, or, notwithstanding subparagraphs 3., 4., and 5., any
2 county that is a county of special financial concern not
3 included in subparagraph 1., 97 percent of the rolled-back
4 rate, as calculated under s. 200.065;
5 3. For any county for which the compound annual growth
6 in total county ad valorem taxes levied, as defined in s.
7 200.001, per capita from fiscal year 2001-2002 to fiscal year
8 2006-2007 was greater than 7 percent but no more than 9
9 percent, 95 percent of the rolled-back rate, as calculated
10 under s. 200.065;
11 4. For any county for which the compound annual growth
12 in total county ad valorem taxes levied, as defined in s.
13 200.001, per capita from fiscal year 2001-2002 to fiscal year
14 2006-2007 was greater than 9 percent but no more than 11
15 percent, 93 percent of the rolled-back rate, as calculated
16 under s. 200.065;
17 5. For any county for which the compound annual growth
18 in total county ad valorem taxes levied, as defined in s.
19 200.001, per capita from fiscal year 2001-2002 to fiscal year
20 2006-2007 was greater than 11 percent, 91 percent of the
21 rolled-back rate, as calculated under s. 200.065;
22 (b) The maximum millage rate that may be levied under
23 paragraph (a) may be increased to:
24 1. The rolled-back rate, as calculated under s.
25 200.065, if approved by a two-thirds vote of the governing
26 body of the county or special district dependent thereto; or
27 2. The nonvoted millage rate that was levied in the
28 2006-2007 fiscal year, if approved by a unanimous vote of the
29 governing body of the county or special district dependent
30 thereto.
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1 (c) Upon approval of a maximum rate as provided in
2 paragraph (b), a higher rate may be levied if approved by a
3 referendum of the voters.
4 (3)(a) The maximum millage rate that a municipality or
5 a special district dependent to a municipality may levy by a
6 majority vote of the governing body for the 2007-2008 fiscal
7 year shall be determined as follows:
8 1. For any municipality for which the compound annual
9 growth in total municipal ad valorem taxes levied, as defined
10 in s. 200.001, per capita from fiscal year 2001-2002 to fiscal
11 year 2006-2007 was no more than 6 percent, or, for a
12 municipality that first levied ad valorem taxes in the
13 2002-2003 fiscal year, 100 percent of the rolled-back rate, as
14 calculated under s. 200.065;
15 2. For any municipality for which the compound annual
16 growth in total municipal ad valorem taxes levied, as defined
17 in s. 200.001, per capita from fiscal year 2001-2002 to fiscal
18 year 2006-2007 was greater than 6 percent but no more than 7.5
19 percent, or, notwithstanding subparagraphs 3., 4., and 5., any
20 municipality that is a municipality of special financial
21 concern not included in subparagraph 1., 97 percent of the
22 rolled-back rate, as calculated under s. 200.065;
23 3. For any municipality for which the compound annual
24 growth in total municipal ad valorem taxes levied, as defined
25 in s. 200.001, per capita from fiscal year 2001-2002 to fiscal
26 year 2006-2007 was greater than 7.5 percent but no more than
27 10.5 percent, 95 percent of the rolled-back rate, as
28 calculated under s. 200.065;
29 4. For any municipality for which the compound annual
30 growth in total municipal ad valorem taxes levied, as defined
31 in s. 200.001, per capita from fiscal year 2001-2002 to fiscal
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1 year 2006-2007 was greater than 10.5 percent but no more than
2 12.4 percent, 93 percent of the rolled-back rate, as
3 calculated under s. 200.065;
4 5. For any municipality for which the compound annual
5 growth in total municipal ad valorem taxes levied, as defined
6 in s. 200.001, per capita from fiscal year 2001-2002 to fiscal
7 year 2006-2007 was greater than 12.4 percent, 91 percent of
8 the rolled-back rate, as calculated under s. 200.065;
9 (b) The maximum millage rate that may be levied under
10 paragraph (a) may be increased to:
11 1. The rolled-back rate, as calculated under s.
12 200.065, if approved by a two-thirds vote of the governing
13 body of the municipality or special district dependent
14 thereto; or
15 2. The nonvoted millage rate that was levied in the
16 2006-2007 fiscal year, if approved by a unanimous vote of the
17 governing body of the municipality or special district
18 dependent thereto.
19 (c) Upon approval of a maximum rate as provided in
20 paragraph (b), a higher rate may be levied if approved by a
21 referendum of the voters.
22 (4) The maximum millage rate that an independent
23 special district may levy by a majority vote of the governing
24 body for the 2007-2008 fiscal year is 97 percent of the
25 rolled-back rate, as calculated under s. 200.065.
26 (a) The maximum millage rate specified in this
27 subsection may be increased to the rolled-back rate if
28 approved by a two-thirds vote of the governing body of the
29 independent special district.
30 (b) The maximum millage rate specified in this
31 subsection may be increased to the nonvoted millage rate that
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1 was levied in the 2006-2007 fiscal year, if approved by a
2 unanimous vote of the governing body of the independent
3 special district.
4 (c) Upon approval of a maximum rate in paragraph (b),
5 a higher rate may be levied if approved by a referendum of the
6 voters.
7 (5) In the 2008-2009 fiscal year, a county, municipal
8 service taxing units of that county, and special districts
9 dependent to that county; a municipality and special districts
10 dependent to that municipality; and an independent special
11 district may levy a maximum millage determined as follows:
12 (a) The maximum millage rate that may be levied shall
13 be the rolled-back rate calculated pursuant to s. 200.065 and
14 adjusted for growth in per capita Florida personal income,
15 except that ad valorem tax revenue levied in the 2007-2008
16 fiscal year shall be reduced by any tax revenue resulting from
17 a millage rate approved by a super majority vote of the
18 governing board of the taxing authority in excess of the
19 maximum rate that could have been levied by a majority vote as
20 provided in this section.
21 (b) A rate of not more than 110 percent of the rate in
22 paragraph (a) may be levied if approved by a two-thirds vote
23 of the governing body.
24 (c) A rate in excess of the millage rate allowed in
25 paragraph (b) may be levied if approved by a unanimous vote of
26 the governing body or if approved by a referendum of the
27 voters.
28 (6) Any county or municipality that is in violation of
29 this section shall forfeit the distribution of the local
30 government half-cent sales tax revenues during the 12 months
31 following a determination of noncompliance by the Department
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1 of Revenue, subject to the conditions provided in ss. 200.065
2 and 218.63.
3 (7) On or before July 13, 2007, the executive director
4 of the Department of Revenue, after consultation with the
5 Revenue Estimating Conference, shall determine and publish on
6 the Department of Revenue's website and in the next available
7 issue of the Florida Administrative Weekly the compound annual
8 growth rate in per capita property tax levies for each county
9 and municipality, exclusive of voted levies, calculated from
10 fiscal year 2001-2002 through fiscal year 2006-2007, based on
11 the April 1 official population estimates of 2001 and 2006,
12 respectively, for each jurisdiction pursuant to s. 186.901,
13 exclusive of inmate and patient populations. The determination
14 and publication made pursuant to this subsection is not
15 subject to the provisions of chapter 120.
16 (8) The millage rate of a county or municipality,
17 municipal service taxing unit of that county, and any special
18 district dependent to that county or municipality may exceed
19 in any year the maximum millage rate calculated pursuant to
20 this section if the total county ad valorem taxes levied or
21 total municipal ad valorem taxes levied, as defined in s.
22 200.001, do not exceed the maximum total county ad valorem
23 taxes levied or maximum total municipal ad valorem taxes
24 levied, as defined in s. 200.001, respectively. Voted millage,
25 as defined in s. 200.001, and taxes levied by a municipality
26 or independent special district that has levied ad valorem
27 taxes for less than 5 years are not subject to the limitation
28 on millage rates provided by this section. Total taxes levied
29 may exceed the maximum calculated pursuant to this section as
30 a result of an increase in taxable value above that certified
31 in s. 200.065(1) if such increase is less than the percentage
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1 amounts contained in s. 200.065(6); however, if such increase
2 in taxable value exceeds the percentage amounts contained in
3 s. 200.065(6), millage rates subject to this section must be
4 reduced so that total taxes levied do not exceed the maximum.
5 Section 9. The executive director of the Department of
6 Revenue is authorized, and all conditions are deemed met, to
7 adopt emergency rules under ss. 120.536(1) and 120.54(4),
8 Florida Statutes, for the purpose of implementing this act.
9 Notwithstanding any other provision of law, such emergency
10 rules shall remain in effect for 18 months after the date of
11 adoption and may be renewed during the pendency of procedures
12 to adopt rules addressing the subject of the emergency rules.
13 Section 10. To the extent that the deadlines and
14 timeframes in current law are inconsistent with implementing
15 the requirements of this act, the executive director of the
16 Department of Revenue may extend the time periods specified by
17 statute or rule for the local government millage and budget
18 adoption process for the 2007 calendar year. The executive
19 director of the Department of Revenue may grant such
20 extensions at his or her own initiation or at the written
21 request of a local government. Such extensions may not exceed
22 21 calendar days.
23 Section 11. For state fiscal years 2007-2008 and
24 2008-2009, the millage rate levied in 2006 may, at the option
25 of a county or municipality, be used for purposes of
26 determining fiscal hardship under s. 218.075, Florida
27 Statutes, and eligibility under s. 339.2816, Florida Statutes.
28 Section 12. Effective August 1, 2007, section 3 of
29 chapter 2006-311, Laws of Florida, is repealed.
30 Section 13. Section 193.155, Florida Statutes, is
31 amended to read:
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1 193.155 Homestead assessments.--
2 (1) Homestead property shall be assessed under the
3 provisions of s. 4(c), Art. VII of the State Constitution,
4 pursuant to s. 27, Art. XII of the State Constitution, at just
5 value as of January 1, 1994. Property receiving the homestead
6 exemption after January 1, 1994, shall be assessed at just
7 value as of January 1 of the year in which the property
8 receives the exemption.
9 (1) Beginning in 1995, or the year following the year
10 the property receives homestead exemption, whichever is later,
11 the property shall be reassessed annually on January 1. Any
12 change resulting from such reassessment shall not exceed the
13 lower of the following:
14 (a) Three percent of the assessed value of the
15 property for the prior year; or
16 (b) The percentage change in the Consumer Price Index
17 for All Urban Consumers, U.S. City Average, all items
18 1967=100, or successor reports for the preceding calendar year
19 as initially reported by the United States Department of
20 Labor, Bureau of Labor Statistics.
21 (2) Homestead property shall continue to be assessed
22 under the provisions of s. 4(c), Art. VII of the State
23 Constitution, pursuant to s. 27, Art. XII of the State
24 Constitution, so long as, on January 1 of any year, the sum of
25 the exemption that the property would have been entitled to
26 under s. 6(a) through (d), Art. VII of the State Constitution,
27 as it existed on December 31, 2007, and the difference between
28 the homestead's just value and its assessed value determined
29 pursuant to s. 4(c), Art. VII of the State Constitution, as it
30 existed on December 31, 2007, is greater than the exemption
31 provided in s. 6(a), Art. VII of the State Constitution. After
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1 the exemption provided in s. 6(a), Art. VII of the State
2 Constitution exceeds the sum referred to above in any year,
3 the homestead may not be assessed under the provisions of s.
4 4(c), Art. VII of the State Constitution.
5 (2) If the assessed value of the property as
6 calculated under subsection (1) exceeds the just value, the
7 assessed value of the property shall be lowered to the just
8 value of the property.
9 (3) Except as provided in this subsection, Property
10 assessed under this section shall be assessed at just value as
11 of January 1 of the year following a change of ownership and
12 is not eligible for assessment under this section. Thereafter,
13 the annual changes in the assessed value of the property are
14 subject to the limitations in subsections (1) and (2). For the
15 purpose of this section, a change in ownership means any sale,
16 foreclosure, or transfer of legal title or beneficial title in
17 equity to any person, except as provided in this subsection.
18 There is no change of ownership if:
19 (a) Subsequent to the change or transfer, the same
20 person is entitled to the homestead exemption as was
21 previously entitled and:
22 1. The transfer of title is to correct an error;
23 2. The transfer is between legal and equitable title;
24 or
25 3. The change or transfer is by means of an instrument
26 in which the owner is listed as both grantor and grantee of
27 the real property and one or more other individuals are
28 additionally named as grantee. However, if any individual who
29 is additionally named as a grantee applies for a homestead
30 exemption on the property, the application shall be considered
31 a change of ownership;
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1 (b) The transfer is between husband and wife,
2 including a transfer to a surviving spouse or a transfer due
3 to a dissolution of marriage;
4 (c) The transfer occurs by operation of law under s.
5 732.4015; or
6 (d) Upon the death of the owner, the transfer is
7 between the owner and another who is a permanent resident and
8 is legally or naturally dependent upon the owner.
9 (4)(a) Except as provided in paragraph (b), changes,
10 additions, or improvements to homestead property shall be
11 assessed at just value as of the first January 1 after the
12 changes, additions, or improvements are substantially
13 completed. If a change, addition, or improvement to homestead
14 property assessed under this section results in failure to
15 meet the condition required under subsection (2), the property
16 shall no longer qualify for assessment under this section.
17 (b) Changes, additions, or improvements that replace
18 all or a portion of homestead property damaged or destroyed by
19 misfortune or calamity shall not increase the homestead
20 property's assessed value when the square footage of the
21 homestead property as changed or improved does not exceed 110
22 percent of the square footage of the homestead property before
23 the damage or destruction. Additionally, the homestead
24 property's assessed value shall not increase if the total
25 square footage of the homestead property as changed or
26 improved does not exceed 1,500 square feet. Changes,
27 additions, or improvements that do not cause the total to
28 exceed 110 percent of the total square footage of the
29 homestead property before the damage or destruction or that do
30 not cause the total to exceed 1,500 total square feet shall be
31 reassessed as provided under subsection (1). The homestead
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1 property's assessed value shall be increased by the just value
2 of that portion of the changed or improved homestead property
3 which is in excess of 110 percent of the square footage of the
4 homestead property before the damage or destruction or of that
5 portion exceeding 1,500 square feet. Homestead property
6 damaged or destroyed by misfortune or calamity which, after
7 being changed or improved, has a square footage of less than
8 100 percent of the homestead property's total square footage
9 before the damage or destruction shall be assessed pursuant to
10 subsection (5). This paragraph applies to changes, additions,
11 or improvements commenced within 3 years after the January 1
12 following the damage or destruction of the homestead.
13 (c) Changes, additions, or improvements that replace
14 all or a portion of real property that was damaged or
15 destroyed by misfortune or calamity shall be assessed upon
16 substantial completion as if such damage or destruction had
17 not occurred and in accordance with paragraph (b) if the owner
18 of such property:
19 1. Was permanently residing on such property when the
20 damage or destruction occurred;
21 2. Was not entitled to receive homestead exemption on
22 such property as of January 1 of that year; and
23 3. Applies for and receives homestead exemption on
24 such property the following year.
25 (d) Changes, additions, or improvements include
26 improvements made to common areas or other improvements made
27 to property other than to the homestead property by the owner
28 or by an owner association, which improvements directly
29 benefit the homestead property. Such changes, additions, or
30 improvements shall be assessed at just value, and the just
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1 value shall be apportioned among the parcels benefiting from
2 the improvement.
3 (5) When property is destroyed or removed and not
4 replaced, the assessed value of the parcel shall be reduced by
5 the assessed value attributable to the destroyed or removed
6 property. If the destruction or removal of homestead property
7 assessed under this section results in failure to meet the
8 condition required under subsection (2), the property shall no
9 longer qualify for assessment under this section.
10 (6) Only property that receives a homestead exemption
11 is subject to this section. No portion of property that is
12 assessed solely on the basis of character or use pursuant to
13 s. 193.461 or s. 193.501, or assessed pursuant to s. 193.505,
14 is subject to this section. When property is assessed under s.
15 193.461, s. 193.501, or s. 193.505 and contains a residence
16 under the same ownership, the portion of the property
17 consisting of the residence and curtilage must be assessed
18 separately, pursuant to s. 193.011, for the assessment to be
19 subject to the limitation in this section.
20 (7) If a person received a homestead exemption limited
21 to that person's proportionate interest in real property, the
22 provisions of this section apply only to that interest.
23 (8) Erroneous assessments of homestead property
24 assessed under this section may be corrected in the following
25 manner:
26 (a) If errors are made in arriving at any assessment
27 under this section due to a material mistake of fact
28 concerning an essential characteristic of the property, the
29 just value and assessed value must be recalculated for every
30 such year, including the year in which the mistake occurred.
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1 (b) If changes, additions, or improvements are not
2 assessed at just value as of the first January 1 after they
3 were substantially completed, the property appraiser shall
4 determine the just value for such changes, additions, or
5 improvements for the year they were substantially completed.
6 Assessments for subsequent years shall be corrected, applying
7 this section if applicable.
8 (c) If back taxes are due pursuant to s. 193.092, the
9 corrections made pursuant to this subsection shall be used to
10 calculate such back taxes.
11 (9) If the property appraiser determines that for any
12 year or years within the prior 10 years a person who was not
13 entitled to the homestead property assessment limitation
14 granted under this section was granted the homestead property
15 assessment limitation, the property appraiser making such
16 determination shall record in the public records of the county
17 a notice of tax lien against any property owned by that person
18 in the county, and such property must be identified in the
19 notice of tax lien. Such property that is situated in this
20 state is subject to the unpaid taxes, plus a penalty of 50
21 percent of the unpaid taxes for each year and 15 percent
22 interest per annum. However, when a person entitled to
23 exemption pursuant to s. 196.031 inadvertently receives the
24 limitation pursuant to this section following a change of
25 ownership, the assessment of such property must be corrected
26 as provided in paragraph (8)(a), and the person need not pay
27 the unpaid taxes, penalties, or interest.
28 Section 14. Section 193.1551, Florida Statutes, is
29 amended to read:
30 193.1551 Assessment of certain homestead property
31 damaged in 2004 named storms.--Notwithstanding the provisions
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1 of s. 193.155(4), the assessment at just value for changes,
2 additions, or improvements to homestead property assessed
3 under the provisions of s. 4(c), Art. VII of the State
4 Constitution, pursuant to s. 27, Art. XII of the State
5 Constitution, which was rendered uninhabitable in one or more
6 of the named storms of 2004 shall be limited to the square
7 footage exceeding 110 percent of the homestead property's
8 total square footage. Additionally, homes having square
9 footage of 1,350 square feet or less which were rendered
10 uninhabitable may rebuild up to 1,500 total square feet and
11 the increase in square footage shall not be considered as a
12 change, an addition, or an improvement that is subject to
13 assessment at just value. The provisions of this section are
14 limited to homestead properties in which repairs are completed
15 by January 1, 2008, and apply retroactively to January 1,
16 2005.
17 Section 15. Subsections (1), (2), (3), and (4) of
18 section 196.031, Florida Statutes, are amended to read:
19 196.031 Exemption of homesteads.--
20 (1) Every person who, on January 1, has the legal
21 title or beneficial title in equity to real property in this
22 state and who resides thereon and in good faith makes the same
23 his or her permanent residence, or the permanent residence of
24 another or others legally or naturally dependent upon such
25 person, is entitled to an exemption from all taxation, except
26 for assessments for special benefits, of 75 percent of the
27 just value up to $200,000 and 15 percent of the just value
28 from $200,001 up to $500,000 up to the assessed valuation of
29 $5,000 on the residence and contiguous real property, as
30 defined in s. 6, Art. VII of the State Constitution. The
31 $500,000 threshold shall be adjusted each year by the
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1 percentage change in per capita Florida personal income, as
2 defined in s. 200.001. The exemption may not be less than
3 $50,000; however, for low-income seniors who meet the
4 eligibility criteria under s. 196.075, the exemption may not
5 be less than $100,000. Such title may be held by the
6 entireties, jointly, or in common with others, and the
7 exemption may be apportioned among such of the owners as shall
8 reside thereon, as their respective interests shall appear. If
9 only one of the owners of an estate held by the entireties or
10 held jointly with the right of survivorship resides on the
11 property, that owner is allowed an exemption as specified in
12 this subsection of up to the assessed valuation of $5,000 on
13 the residence and contiguous real property. However, no such
14 exemption of more than the amount specified in this subsection
15 $5,000 is allowed to any one person or on any one dwelling
16 house, except that an exemption up to the amount specified in
17 this subsection assessed valuation of $5,000 may be allowed on
18 each apartment or mobile home occupied by a tenant-stockholder
19 or member of a cooperative corporation and on each condominium
20 parcel occupied by its owner. Except for owners of an estate
21 held by the entireties or held jointly with the right of
22 survivorship, the amount of the exemption may not exceed the
23 proportionate assessed valuation of all owners who reside on
24 the property. Before such exemption may be granted, the deed
25 or instrument shall be recorded in the official records of the
26 county in which the property is located. The property
27 appraiser may request the applicant to provide additional
28 ownership documents to establish title.
29 (2) For persons whose homestead property is assessed
30 under s. 4(c), Art. VII of the State Constitution, pursuant to
31 s. 27, Art. XII of the State Constitution, the exemption
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1 provided in subsection (1) is limited to the exemption to
2 which they would have been entitled under s. 6(a) through (d),
3 Art. VII of the State Constitution as it existed on December
4 31, 2007.
5 (3)(2) As used in subsection (1), the term
6 "cooperative corporation" means a corporation, whether for
7 profit or not for profit, organized for the purpose of owning,
8 maintaining, and operating an apartment building or apartment
9 buildings or a mobile home park to be occupied by its
10 stockholders or members; and the term "tenant-stockholder or
11 member" means an individual who is entitled, solely by reason
12 of his or her ownership of stock or membership in a
13 cooperative corporation, as evidenced in the official records
14 of the office of the clerk of the circuit court of the county
15 in which the apartment building is located, to occupy for
16 dwelling purposes an apartment in a building owned by such
17 corporation or to occupy for dwelling purposes a mobile home
18 which is on or a part of a cooperative unit. A corporation
19 leasing land for a term of 98 years or more for the purpose of
20 maintaining and operating a cooperative thereon shall be
21 deemed the owner for purposes of this exemption.
22 (4)(3)(a) For every person who is entitled to the
23 exemption provided in subsection (1), who is a permanent
24 resident of this state, and who is 65 years of age or older,
25 the exemption is increased to $10,000 of assessed valuation
26 for taxes levied by governing bodies of counties,
27 municipalities, and special districts.
28 (b) For every person who is entitled to the exemption
29 provided in subsection (1), who has been a permanent resident
30 of this state for the 5 consecutive years prior to claiming
31 the exemption under this subsection, and who qualifies for the
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1 exemption granted pursuant to s. 196.202 as a totally and
2 permanently disabled person, the exemption is increased to
3 $9,500 of assessed valuation for taxes levied by governing
4 bodies of counties, municipalities, and special districts.
5 (c) No homestead shall be exempted under both
6 paragraphs (a) and (b). In no event shall the combined
7 exemptions of s. 196.202 and paragraph (a) or paragraph (b)
8 exceed $10,000.
9 (d) For every person who is entitled to the exemption
10 provided in subsection (1) and who is a permanent resident of
11 this state, the exemption is increased to a total of $25,000
12 of assessed valuation for taxes levied by governing bodies of
13 school districts.
14 (e) For every person who is entitled to the exemption
15 provided in subsection (1) and who is a resident of this
16 state, the exemption is increased to a total of $25,000 of
17 assessed valuation for levies of taxing authorities other than
18 school districts. The exemption provided in subsection (1)
19 does However, the increase provided in this paragraph shall
20 not apply with respect to the assessment roll of a county
21 unless and until the roll of that county has been approved by
22 the executive director pursuant to s. 193.1142.
23 (4) The property appraisers of the various counties
24 shall each year compile a list of taxable property and its
25 value removed from the assessment rolls of each school
26 district as a result of the excess of exempt value above that
27 amount allowed for nonschool levies as provided in subsections
28 (1) and (3), as well as a statement of the loss of tax revenue
29 to each school district from levies other than the minimum
30 financial effort required pursuant to s. 1011.60(6), and shall
31
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1 deliver a copy thereof to the Department of Revenue upon
2 certification of the assessment roll to the tax collector.
3 Section 16. Section 196.002, Florida Statutes, is
4 amended to read:
5 196.002 Legislative intent.--For the purposes of
6 assessment roll recordkeeping and reporting,:
7 (1) The increase in the homestead exemption provided
8 in s. 196.031(3)(d) shall be reported separately for those
9 persons entitled to exemption under paragraph (a) or paragraph
10 (b) of s. 196.031(3) and for those persons entitled to
11 exemption under s. 196.031(1) but not under said paragraphs;
12 and
13 (2) the exemptions authorized by each provision of
14 this chapter shall be reported separately for each category of
15 exemption in each such provision, both as to total value
16 exempted and as to the number of exemptions granted.
17 Section 17. Paragraph (b) of subsection (2) of section
18 197.252, Florida Statutes, is amended to read:
19 197.252 Homestead tax deferral.--
20 (2)
21 (b) If the applicant is 65 years of age or older
22 entitled to claim the increased exemption by reason of age and
23 residency as provided in s. 196.031(3)(a), approval of the
24 application shall defer that portion of the ad valorem taxes
25 plus non-ad valorem assessments which exceeds 3 percent of the
26 applicant's household income for the prior calendar year. If
27 any applicant's household income for the prior calendar year
28 is less than $10,000, or is less than the amount of the
29 household income designated for the additional homestead
30 exemption pursuant to s. 196.075, and the applicant is 65
31 years of age or older, approval of the application shall defer
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1 the ad valorem taxes plus non-ad valorem assessments in their
2 entirety.
3 Section 18. Section 196.183, Florida Statutes, is
4 created to read:
5 196.183 Exemption for tangible personal property.--
6 (1) Each tangible personal property tax return is
7 eligible for an exemption from ad valorem taxation of up to
8 $25,000 of assessed value. A single return must be filed for
9 each site in the county where the owner of tangible personal
10 property transacts business. Owners of freestanding property
11 placed at multiple sites, other than sites where the owner
12 transacts business, must file a single return, including all
13 such property located in the county. Freestanding property
14 placed at multiple sites includes vending and amusement
15 machines, LP/propane tanks, utility and cable company
16 property, billboards, leased equipment, and similar property
17 that is not customarily located in the offices, stores, or
18 plants of the owner, but is placed throughout the county.
19 Railroads, private carriers, and other companies assessed
20 pursuant to s. 193.085 shall be allowed one $25,000 exemption
21 for each county to which the value of their property is
22 allocated.
23 (2) The requirement that an annual tangible personal
24 property tax return pursuant to s. 193.052 be filed for
25 taxpayers owning taxable property the value of which, as
26 listed on the return, does not exceed the exemption provided
27 in this section is waived. In order to qualify for this
28 waiver, a taxpayer must file an initial return on which the
29 exemption is taken. If, in subsequent years, the taxpayer owns
30 taxable property the value of which, as listed on the return,
31 exceeds the exemption, the taxpayer is obligated to file a
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1 return. The taxpayer may again qualify for the waiver only
2 after filing a return on which the value as listed on the
3 return does not exceed the exemption. A return filed or
4 required to be filed shall be considered an application filed
5 or required to be filed for the exemption under this section.
6 (3) The exemption provided in this section does not
7 apply in any year a taxpayer fails to file a return that is
8 not waived pursuant to subsection (2). Any taxpayer who
9 received a waiver pursuant to subsection (2) and who owns
10 taxable property the value of which, as listed on the return,
11 exceeds the exemption in a subsequent year and who fails to
12 file a return with the property appraiser is subject to the
13 penalty contained in s. 193.072(1)(a) calculated without the
14 benefit of the exemption pursuant to this section. Any
15 taxpayer claiming more exemptions than allowed pursuant to
16 subsection (1) is subject to the taxes exempted as a result of
17 wrongfully claiming the additional exemptions plus 15 percent
18 interest per annum and a penalty of 50 percent of the taxes
19 exempted.
20 (4) The exemption provided in this section does not
21 apply to a mobile home that is presumed to be tangible
22 personal property pursuant to s. 193.075(2).
23 Section 19. Section 193.017, Florida Statutes, is
24 amended to read:
25 (Substantial rewording of section. See
26 s. 193.017, F.S., for present text.)
27 193.017 Assessment of structural improvements on land
28 owned by a community land trust and used to provide affordable
29 housing.--
30 (1) As used in this section, the term "community land
31 trust" means a nonprofit entity that is qualified as
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1 charitable under s. 501(c)(3) of the Internal Revenue Code and
2 has as one of its purposes the acquisition of land to be held
3 in perpetuity for the primary purpose of providing affordable
4 homeownership.
5 (2) A community land trust may convey structural
6 improvements located on specific parcels of such land which
7 are identified by a legal description contained in and subject
8 to a ground lease having a term of at least 99 years to
9 natural persons or families who meet the extremely-low,
10 very-low, low, and moderate income limits, as specified in s.
11 420.0004, or the income limits for workforce housing, as
12 defined in s. 420.5095(3). A community land trust shall retain
13 a preemptive option to purchase any structural improvements on
14 the land at a price determined by a formula specified in the
15 ground lease which is designed to ensure that the structural
16 improvements remain affordable.
17 (3) In arriving at just valuation under s. 193.011, a
18 structural improvement that provides affordable housing on
19 land owned by a community land trust and subject to a 99-year
20 or longer ground lease shall be assessed using the following
21 criteria:
22 (a) The amount a willing purchaser would pay a willing
23 seller shall be limited to the amount determined by the
24 formula in the ground lease.
25 (b) If the ground lease and all amendments and
26 supplements thereto, or a memorandum documenting how such
27 lease and amendments or supplements restrict the price at
28 which the improvements may be sold, is recorded in the
29 official public records of the county in which the leased land
30 is located, the recorded lease and any amendments and
31 supplements, or the recorded memorandum, shall be deemed a
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1 land use regulation during the term of the lease as amended or
2 supplemented.
3 Section 20. Section 193.803, Florida Statutes, is
4 created to read:
5 193.803 Assessment of eligible rental property used
6 for workforce and affordable housing; classification.--
7 (1) Upon the property owner's application on a form
8 prescribed by the Department of Revenue, the property
9 appraiser shall annually classify for assessment purposes all
10 eligible property used for workforce rental housing or
11 affordable rental housing. Eligibility shall be as provided in
12 this section.
13 (2) A property owner whose eligible property is denied
14 classification as workforce rental housing or affordable
15 rental housing by the property appraiser may appeal to the
16 value adjustment board. The property appraiser shall notify
17 the property owner in writing of the denial of the workforce
18 rental housing or affordable rental housing classification on
19 or before July 1 of the year for which the application was
20 filed. The written notification must advise the property owner
21 of his or her right to appeal the denial of classification to
22 the value adjustment board and must contain the deadline for
23 filing an appeal. The property appraiser shall have available
24 at his or her office a list, by property owner, of all
25 applications for classification received, and the list must
26 identify whether or not the classification requested was
27 granted.
28 (3)(a) Eligible property may not be classified as
29 workforce rental housing or affordable rental housing unless
30 an application is filed on or before March 1 of each year.
31 Before approving a classification, the property appraiser may
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1 require the property owner to furnish such information as may
2 reasonably be required to establish that the property was
3 actually used as required by this section. Failure by a
4 property owner to apply for classification of eligible
5 property as workforce rental housing or affordable rental
6 housing by March 1 constitutes a 1-year waiver of the
7 privilege granted under this section for workforce rental
8 housing assessment or affordable rental housing assessment.
9 However, a property owner who is qualified to receive a
10 workforce rental housing classification or an affordable
11 rental housing classification but who fails to file an
12 application by March 1, may file an application for the
13 classification, and may file, under s. 194.011(3), a petition
14 with the value adjustment board requesting that the
15 classification be granted. The petition may be filed at any
16 time during the taxable year on or before the 25th day
17 following the mailing of the assessment notice by the property
18 appraiser as required under s. 194.011(1). Notwithstanding the
19 provisions of s. 194.013, the applicant must pay a
20 nonrefundable fee of $15 upon filing the petition. Upon review
21 of the petition, if the person is qualified to receive the
22 classification and demonstrates particular extenuating
23 circumstances judged by the property appraiser or the value
24 adjustment board to warrant granting the classification, the
25 property appraiser or the value adjustment board may grant the
26 classification. An owner of property classified as workforce
27 rental housing or affordable rental housing in the previous
28 tax year whose ownership or use has not changed may reapply on
29 a short form prescribed by the department. A county may, at
30 the request of the property appraiser and by a majority vote
31 of its governing body, waive the requirement that an annual
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1 application or statement be made for the renewal of the
2 classification of property within the county as workforce
3 rental housing or affordable rental housing after an initial
4 classification is granted by the property appraiser. Such
5 waiver may be revoked by a majority vote of the governing body
6 of the county. Notwithstanding such waiver, an application
7 must be refiled when any property granted the classification
8 is sold or otherwise disposed of, when the ownership changes
9 in any manner, when the applicant ceases to use the property
10 as workforce rental housing or affordable rental housing, or
11 when the status of the owner changes so as to change the
12 classified status of the property.
13 (b) For purposes of granting a workforce rental
14 housing or affordable rental housing classification for
15 January 1, 2008, only, the term "extenuating circumstances" as
16 used in paragraph (a) includes the failure of the property
17 owner to return the application for classification by March 1,
18 2008.
19 (4) The following types of property are eligible to be
20 classified by a property appraiser as workforce rental housing
21 or affordable rental housing property, and shall be assessed
22 based upon their character and use and as further described in
23 this section:
24 (a) Property that is funded and rent restricted by the
25 United States Department of Housing and Urban Development
26 under s. 8 of the United States Housing Act of 1937 and that
27 provides affordable housing for eligible persons as defined by
28 s. 159.603 or the elderly, extremely-low-income persons, or
29 very-low-income persons as specified in s. 420.0004.
30 (b) Rental property for multifamily housing,
31 commercial fishing workers and farmworkers, families, persons
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1 who are homeless, or the elderly which is funded and rent
2 restricted by the Florida Housing Finance Corporation under s.
3 420.5087, s. 420.5089, s. 420.509, or s. 420.5095, the State
4 Housing Initiatives Partnership Program under s. 420.9072, s.
5 420.9075, or s. 42 of the Internal Revenue Code of 1986, 26
6 U.S.C. s. 42; the HOME Investment Partnership Program under
7 the Cranston-Gonzalez National Affordable Housing Act, 42
8 U.S.C. ss. 12741 et seq.; or the Federal Home Loan Bank's
9 Affordable Housing Program established pursuant to the
10 Financial Institutions Reform, Recovery and Enforcement Act of
11 1989, Pub. L. No. 101-73.
12 (c) Multifamily residential rental property of 10 or
13 more units which is certified by the local public housing
14 agency as having 100 percent of its units used to provide
15 affordable housing for extremely-low-income persons,
16 very-low-income persons, low-income persons, or
17 moderate-income persons as specified in s. 420.0004 and which
18 is subject to a land use agreement or other agreement that is
19 recorded in the official records of the county in which the
20 property is located and which recorded agreement restricts the
21 use of the property to affordable housing for a period of at
22 least 20 years.
23 (5) The property appraiser shall remove from the
24 classification of workforce rental housing or affordable
25 rental housing any properties for which the classified use has
26 been abandoned or discontinued, the property has been diverted
27 to another use, or the participation in and eligibility for
28 the programs specified in this section has been terminated.
29 Such removed property shall be assessed at just value under s.
30 193.011.
31
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1 (6) In years in which the proper application for
2 classification as workforce rental housing or affordable
3 rental housing has been made and granted, the assessment of
4 such property shall be based upon its use as workforce rental
5 housing or affordable rental housing and by applying the
6 following methodologies, subject to the provisions of
7 subsection (7):
8 (a) Property used for workforce rental housing or
9 affordable rental housing as described in subsection (4) shall
10 be assessed under the income approach using the actual net
11 operating income.
12 (b) Property used for workforce rental housing and
13 affordable rental housing which has received low-income
14 housing tax credits from the Florida Housing Finance
15 Corporation under s. 420.5099 shall be assessed under the
16 income approach using the actual net operating income and the
17 following applies:
18 1. The tax credits granted and the financing generated
19 by the tax credits may not be considered as income.
20 2. The actual rental income from rent-restricted units
21 in such property shall be used by the property appraiser.
22 3. Any costs paid with the tax credits and costs paid
23 with the proceeds from additional financing under chapter 420
24 may not be included as income.
25 (7) By April 1 of each year, the property owner must
26 provide the property appraiser with a return on a form and in
27 a manner prescribed by the Department of Revenue which
28 includes a rent roll and an income and expense statement for
29 the preceding year. After a review of the rent roll and the
30 income and expense statement, the property appraiser may
31 request additional information from the property owner as may
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1 be reasonably required to consider the methodologies in
2 subsection (6). Failure to timely provide the property
3 appraiser with the requested information, including failure to
4 meet any extension that may be granted for the submission of
5 information, shall result in an estimated assessment based on
6 the best available information instead of an assessment based
7 on the methodologies provided in subsection (6). Such
8 assessment shall be deemed to be prima facie correct and may
9 be included on the tax roll, and taxes may be extended on the
10 tax roll in the same manner as for all other taxes.
11 (8) It is the duty of the owner of any property used
12 for workforce rental housing or affordable rental housing that
13 has been granted the classification for assessment under this
14 section who is not required to file an annual application or
15 statement to notify the property appraiser promptly whenever
16 the use of the property, or the status or condition of the
17 owner, changes so as to change the classified status of the
18 property. If any property owner fails to so notify the
19 property appraiser and the property appraiser determines that
20 for any year within the prior 10 years the owner was not
21 entitled to receive such classification, the owner of the
22 property is subject to the taxes otherwise due and owing as a
23 result of such failure plus 15 percent interest per annum and
24 a penalty of 50 percent of the additional taxes owed. It is
25 the duty of the property appraiser making such determination
26 to record in the public records of the county in which the
27 rental property is located a notice of tax lien against any
28 property owned by that person or entity in the county, and
29 such property must be identified in the notice of tax lien.
30 Such property is subject to the payment of all taxes and
31 penalties. Such lien, when filed, attaches to any property
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1 identified in the notice of tax lien owned by the person or
2 entity that illegally or improperly received the
3 classification. If such person or entity no longer owns
4 property in that county but owns property in another county or
5 counties in the state, the property appraiser shall record in
6 such other county or counties a notice of tax lien identifying
7 the property owned by such person or entity in such county or
8 counties which becomes a lien against the identified property.
9 Section 21. Section 196.1978, Florida Statutes, is
10 amended to read:
11 196.1978 Affordable housing property
12 exemption.--Property used to provide affordable housing
13 serving eligible persons as defined by s. 159.603(7) and
14 natural persons or families meeting the extremely-low,
15 very-low, low, or moderate persons meeting income limits
16 specified in s. 420.0004 s. 420.0004(8), (10), (11), and (15),
17 which property is owned entirely by a nonprofit entity that
18 which is a corporation not for profit which is qualified as
19 charitable under s. 501(c)(3) of the Internal Revenue Code and
20 which complies with Rev. Proc. 96-32, 1996-1 C.B. 717 or a
21 limited partnership, the sole general partner of which is a
22 corporation not for profit which is qualified as charitable
23 under s. 501(c)(3) of the Internal Revenue Code and which
24 complies with Rev. Proc. 96-32, 1996-1 C.B. 717, shall be
25 considered property owned by an exempt entity and used for a
26 charitable purpose, and those portions of the affordable
27 housing property which provide housing to natural persons or
28 families that meet the extremely-low, very-low, low, or
29 moderate income limits specified individuals with incomes as
30 defined in s. 420.0004 s. 420.0004(10) and (15) shall be
31 exempt from ad valorem taxation to the extent authorized in s.
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1 196.196. All property identified in this section shall comply
2 with the criteria for determination of exempt status to be
3 applied by property appraisers on an annual basis as defined
4 in s. 196.195. The Legislature intends that any property owned
5 by a limited liability company or a limited partnership that
6 which is disregarded as an entity for federal income tax
7 purposes pursuant to Treasury Regulation 301.7701-3(b)(1)(ii)
8 shall be treated as owned by its sole member or sole general
9 partner. The exemption provided in this section also extends
10 to land that is owned by an exempt entity and that is subject
11 to a 99-year or longer ground lease for the purpose of
12 providing affordable homeownership.
13 Section 22. Paragraph (a) of subsection (1) and
14 paragraphs (b) and (c) of subsection (2) of section 192.0105,
15 Florida Statutes, are amended to read:
16 192.0105 Taxpayer rights.--There is created a Florida
17 Taxpayer's Bill of Rights for property taxes and assessments
18 to guarantee that the rights, privacy, and property of the
19 taxpayers of this state are adequately safeguarded and
20 protected during tax levy, assessment, collection, and
21 enforcement processes administered under the revenue laws of
22 this state. The Taxpayer's Bill of Rights compiles, in one
23 document, brief but comprehensive statements that summarize
24 the rights and obligations of the property appraisers, tax
25 collectors, clerks of the court, local governing boards, the
26 Department of Revenue, and taxpayers. Additional rights
27 afforded to payors of taxes and assessments imposed under the
28 revenue laws of this state are provided in s. 213.015. The
29 rights afforded taxpayers to assure that their privacy and
30 property are safeguarded and protected during tax levy,
31 assessment, and collection are available only insofar as they
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1 are implemented in other parts of the Florida Statutes or
2 rules of the Department of Revenue. The rights so guaranteed
3 to state taxpayers in the Florida Statutes and the
4 departmental rules include:
5 (1) THE RIGHT TO KNOW.--
6 (a) The right to be mailed notice of proposed property
7 taxes and proposed or adopted non-ad valorem assessments (see
8 ss. 194.011(1), 200.065(2)(b) and (d) and (14)(a) (13)(a), and
9 200.069). The notice must also inform the taxpayer that the
10 final tax bill may contain additional non-ad valorem
11 assessments (see s. 200.069(10)).
12 (2) THE RIGHT TO DUE PROCESS.--
13 (b) The right to petition the value adjustment board
14 over objections to assessments, denial of exemption, denial of
15 agricultural classification, denial of historic
16 classification, denial of high-water recharge classification,
17 denial of workforce rental housing or affordable rental
18 housing classification, disapproval of tax deferral, and any
19 penalties on deferred taxes imposed for incorrect information
20 willfully filed. Payment of estimated taxes does not preclude
21 the right of the taxpayer to challenge his or her assessment
22 (see ss. 194.011(3), 196.011(6) and (9)(a), 196.151,
23 196.193(1)(c) and (5), 193.461(2), 193.503(7), 193.625(2),
24 193.803(2), 197.253(2), 197.301(2), and 197.2301(11)).
25 (c) The right to file a petition for exemption, or
26 agricultural classification, or workforce rental housing or
27 affordable rental housing classification with the value
28 adjustment board when an application deadline is missed, upon
29 demonstration of particular extenuating circumstances for
30 filing late (see ss. 193.461(3)(a), 193.803(3)(a), and
31 196.011(1), (7), (8), and (9)(c)).
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1 Section 23. Subsection (2) of section 193.052, Florida
2 Statutes, is amended to read:
3 193.052 Preparation and serving of returns.--
4 (2) No return shall be required for real property the
5 ownership of which is reflected in instruments recorded in the
6 public records of the county in which the property is located,
7 unless otherwise required in this title. In order for land to
8 be considered for agricultural classification under s.
9 193.461, or high-water recharge classification under s.
10 193.625, or workforce rental housing or affordable rental
11 housing classification under s. 193.803, an application for
12 classification must be filed on or before March 1 of each year
13 with the property appraiser of the county in which the land is
14 located, except as provided in s. 193.461(3)(a). The
15 application must state that the lands on January 1 of that
16 year were used primarily for bona fide commercial agricultural
17 or high-water recharge purposes or for workforce rental
18 housing or affordable rental housing classified under s.
19 193.803.
20 Section 24. Paragraph (d) of subsection (3) of section
21 193.461, Florida Statutes, is amended to read:
22 193.461 Agricultural lands; classification and
23 assessment; mandated eradication or quarantine program.--
24 (3)
25 (d) When property receiving an agricultural
26 classification contains a residence under the same ownership,
27 the portion of the property consisting of the residence and
28 curtilage must be assessed separately, pursuant to s. 193.011,
29 to qualify for the assessment limitation set forth in s.
30 193.155 or to qualify for the homestead exemption under s.
31
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1 196.031(1). The remaining property may be classified under the
2 provisions of paragraphs (a) and (b).
3 Section 25. Paragraph (d) of subsection (3) of section
4 194.011, Florida Statutes, is amended to read:
5 194.011 Assessment notice; objections to
6 assessments.--
7 (3) A petition to the value adjustment board must be
8 in substantially the form prescribed by the department.
9 Notwithstanding s. 195.022, a county officer may not refuse to
10 accept a form provided by the department for this purpose if
11 the taxpayer chooses to use it. A petition to the value
12 adjustment board shall describe the property by parcel number
13 and shall be filed as follows:
14 (d) The petition may be filed, as to valuation issues,
15 at any time during the taxable year on or before the 25th day
16 following the mailing of notice by the property appraiser as
17 provided in subsection (1). With respect to an issue
18 involving the denial of an exemption, an agricultural or
19 high-water recharge classification application, an application
20 for classification as historic property used for commercial or
21 certain nonprofit purposes, an application for classification
22 as workforce rental housing or affordable rental housing, or a
23 deferral, the petition must be filed at any time during the
24 taxable year on or before the 30th day following the mailing
25 of the notice by the property appraiser under s. 193.461, s.
26 193.503, s. 193.625, s. 193.803, or s. 196.193 or notice by
27 the tax collector under s. 197.253.
28 Section 26. Subsection (1) of section 195.073, Florida
29 Statutes, is amended to read:
30 195.073 Classification of property.--All items
31 required by law to be on the assessment rolls must receive a
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1 classification based upon the use of the property. The
2 department shall promulgate uniform definitions for all
3 classifications. The department may designate other
4 subclassifications of property. No assessment roll may be
5 approved by the department which does not show proper
6 classifications.
7 (1) Real property must be classified according to the
8 assessment basis of the land into the following classes:
9 (a) Residential, subclassified into categories, one
10 category for homestead property and one for nonhomestead
11 property:
12 1. Single family.
13 2. Mobile homes.
14 3. Multifamily.
15 4. Condominiums.
16 5. Cooperatives.
17 6. Retirement homes.
18 (b) Commercial and industrial.
19 (c) Agricultural.
20 (d) Nonagricultural acreage.
21 (e) High-water recharge.
22 (f) Historic property used for commercial or certain
23 nonprofit purposes.
24 (g) Exempt, wholly or partially.
25 (h) Centrally assessed.
26 (i) Leasehold interests.
27 (j) Time-share property.
28 (k) Workforce rental housing and affordable rental
29 housing property.
30 (l)(k) Other.
31
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1 Section 27. Paragraph (a) of subsection (3) of section
2 195.096, Florida Statutes, is amended to read:
3 195.096 Review of assessment rolls.--
4 (3)(a) Upon completion of review pursuant to paragraph
5 (2)(f), the department shall publish the results of reviews
6 conducted under this section. The results must include all
7 statistical and analytical measures computed under this
8 section for the real property assessment roll as a whole, the
9 personal property assessment roll as a whole, and
10 independently for the following real property classes whenever
11 the classes constituted 5 percent or more of the total
12 assessed value of real property in a county on the previous
13 tax roll:
14 1. Residential property that consists of one primary
15 living unit, including, but not limited to, single-family
16 residences, condominiums, cooperatives, and mobile homes.
17 2. Residential property that consists of two or more
18 primary living units.
19 3. Agricultural, high-water recharge, historic
20 property used for commercial or certain nonprofit purposes,
21 workforce rental housing and affordable rental housing
22 property, and other use-valued property.
23 4. Vacant lots.
24 5. Nonagricultural acreage and other undeveloped
25 parcels.
26 6. Improved commercial and industrial property.
27 7. Taxable institutional or governmental, utility,
28 locally assessed railroad, oil, gas and mineral land,
29 subsurface rights, and other real property.
30
31
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1 When one of the above classes constituted less than 5 percent
2 of the total assessed value of all real property in a county
3 on the previous assessment roll, the department may combine it
4 with one or more other classes of real property for purposes
5 of assessment ratio studies or use the weighted average of the
6 other classes for purposes of calculating the level of
7 assessment for all real property in a county. The department
8 shall also publish such results for any subclassifications of
9 the classes or assessment rolls it may have chosen to study.
10 Section 28. Section 200.186, Florida Statutes, is
11 created to read:
12 200.186 Maximum millage rates for the 2008-2009 fiscal
13 year.--
14 (1) In the 2008-2009 fiscal year, a county, municipal
15 service taxing units of that county, and special districts
16 dependent to that county; a municipality and special districts
17 dependent to that municipality; and an independent special
18 district may levy a maximum millage that is determined as
19 follows:
20 (a) The maximum millage rate shall be the rolled-back
21 rate calculated pursuant to s. 200.065 and adjusted for growth
22 in per capita Florida personal income, except that:
23 1. Ad valorem tax revenue levied in the 2007-2008
24 fiscal year, as used in the calculation of the rolled-back
25 rate, shall be reduced by any tax revenue resulting from a
26 millage rate approved by a super majority vote of the
27 governing board of the taxing authority in excess of the
28 maximum rate that could have been levied by a majority vote as
29 provided in s. 200.185; and
30 2. The taxable value within the jurisdiction of each
31 taxing authority, as used in the calculation of the
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1 rolled-back rate, shall be increased by the amount necessary
2 to offset any reduction in taxable value occurring as a result
3 of the amendments to the State Constitution contained in SJR
4 4B or HJR 3B revising the homestead tax exemption and
5 providing an exemption from ad valorem taxation for tangible
6 personal property.
7 (b) If approved by a two-thirds vote of the governing
8 body, a rate may be levied in excess of the rate calculated
9 pursuant to paragraph (a) if the excess is not more than 67
10 percent of the difference between the rolled-back rate
11 calculated pursuant to s. 200.065, and the rate calculated in
12 paragraph (a).
13 (c) A rate may be levied in excess of the millage rate
14 allowed in paragraph (b) if the rate is approved by a
15 unanimous vote of the governing body or if approved by a
16 referendum of the voters.
17 (2) Any county or municipality that is in violation of
18 this section shall forfeit the distribution of the local
19 government half-cent sales tax revenues during the 12 months
20 following a determination of noncompliance by the Department
21 of Revenue, subject to the conditions provided in ss. 200.065
22 and 218.63.
23 (3) The millage rate of a county or municipality,
24 municipal service taxing unit of that county, and any special
25 district dependent to that county or municipality may exceed
26 in any year the maximum millage rate calculated pursuant to
27 this section if the total county ad valorem taxes levied or
28 total municipal ad valorem taxes levied, as defined in s.
29 200.001, do not exceed the maximum total county ad valorem
30 taxes levied or maximum total municipal ad valorem taxes
31 levied, as defined in s. 200.001, respectively. Total taxes
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1 levied may exceed the maximum calculated pursuant to this
2 section as a result of an increase in taxable value above that
3 certified in s. 200.065(1) if such increase is less than the
4 percentage amounts contained in s. 200.065(6); however, if
5 such increase in taxable value exceeds the percentage amounts
6 contained in s. 200.065(6), millage rates subject to this
7 section must be reduced so that total taxes levied do not
8 exceed the maximum.
9 (4) If the amendments to the State Constitution
10 contained in SJR 4B or HJR 3B revising the homestead tax
11 exemption and providing an exemption from ad valorem taxation
12 for tangible personal property, are approved by a vote of the
13 electors, this section shall supersede the provisions of s.
14 200.185(5).
15 Section 29. If any law that is amended by this act was
16 also amended by a law enacted during the 2007 Regular Session
17 or any 2007 special session of the Legislature, such laws
18 shall be construed as if they had been enacted during the same
19 session of the Legislature, and full effect should be given to
20 each if that is possible.
21 Section 30. Except as otherwise expressly provided in
22 this act, this act and section 29 of this act shall take
23 effect upon becoming a law, sections 13 through 28 of this act
24 shall take effect only upon the effective date of amendments
25 to the State Constitution contained in Senate Joint Resolution
26 4B or House Joint Resolution 3B revising the homestead tax
27 exemption and providing an exemption from ad valorem taxation
28 for tangible personal property and property used for workforce
29 and affordable rental housing, and sections 13 through 28 of
30 this act shall apply retroactively to the 2008 tax roll.
31
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1 *****************************************
2 SENATE SUMMARY
3 Revises various provisions governing the fixing of
millage rates. Revises the method for computing the
4 rolled-back rate. Requires that property appraisers
provide instructions to the taxing authorities for
5 computing the maximum millage rates. Revises the method
of calculating the maximum millage rate beginning in the
6 2009-2010 fiscal year. Provides for higher millage rates
if adopted by certain required votes of the governing
7 body of the taxing authority or approved by referendum.
Provides certain exceptions to the limitations on millage
8 rates. Provides that a county or municipality is subject
to forfeiture of the allocation of the local government
9 half-cent sales tax revenues if it does not comply with
provisions limiting maximum millage rates. Requires each
10 taxing authority to include calculations upon which
maximum millage rates are based in the certification of
11 value. Specifies the maximum millage rates that a county,
municipality, dependent district, or independent district
12 may levy for the 2007-2008 fiscal year based on per
capita growth in ad valorem taxes. Requires the
13 Department of Revenue to calculate and publish the per
capita growth in ad valorem taxes for each taxing
14 authority. Provides certain exceptions to the limitations
on maximum millage rates. Authorizes the Department of
15 Revenue to adopt emergency rules. Revises the exemption
from taxation provided for homesteads. Specifies the
16 amount of the exemption based on just value. Provides
that a owner of property is entitled to an alternative
17 exemption under certain circumstances. Exempts tangible
personal property tax returns from $25,000 of assessed
18 value. Provides penalties for failure to file a return as
required or to claim more exemptions than allowed.
19 Revises provisions providing for the assessment of
property receiving the low-income housing tax credit.
20 Provides for the assessment of structural improvements on
land owned by a community land trust and used to provide
21 affordable housing. Provides for the assessment of rental
property used for workforce housing or affordable
22 housing. Requires that a property owner file an
application for such classification with the property
23 appraiser or file a petition with the value adjustment
board. Specifies the types of property that are eligible
24 to be classified as workforce rental housing or
affordable rental housing. Requires that property be
25 removed from such classification if its use or program
eligibility changes. Requires that the property owner
26 annually provide a rent roll and income and expense
statement to the property appraiser for the preceding
27 year. (See bill for details.)
28
29
30
31
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