Florida Senate - 2007                        SENATOR AMENDMENT
    Bill No. SB 4-D, 1st Eng.
                        Barcode 102094
                            CHAMBER ACTION
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11  Senator Atwater moved the following amendment:
12  
13         Senate Amendment (with title amendment) 
14         Delete everything after the enacting clause
15  
16  and insert:  
17         Section 1.  (1)  The executive director of the
18  Department of Revenue is authorized, and all conditions are
19  deemed met, to adopt emergency rules under ss. 120.536(1) and
20  120.54(4), Florida Statutes, for the purpose of implementing
21  this act.
22         (2)  In anticipation of implementing this act, the
23  executive director of the Department of Revenue is authorized,
24  and all conditions are deemed met, to adopt emergency rules
25  under ss. 120.536(1) and 120.54(4), Florida Statutes, for the
26  purpose of making necessary changes and preparations so that
27  forms, methods, and data records, electronic or otherwise, are
28  ready and in place if sections 3 through 9 and sections 10,
29  12, and 14 or sections 11, 13, and 14 of this act become law.
30         (3)  Notwithstanding any other provision of law, such
31  emergency rules shall remain in effect for 18 months after the
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Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 date of adoption and may be renewed during the pendency of 2 procedures to adopt rules addressing the subject of the 3 emergency rules. 4 Section 2. The Department of Revenue shall report by 5 March 1, 2008, to the President of the Senate and the Speaker 6 of the House of Representatives the results of the 7 implementation of chapter 2007-321, Laws of Florida. The 8 report must include the millage rates adopted by 9 municipalities, counties, and independent special districts 10 compared to prior year millage rates, rolled-back rates, and 11 majority-vote rates as established by s. 200.185, Florida 12 Statutes. The department shall report on those local 13 governments that were not in compliance with the requirements 14 of s. 200.185, Florida Statutes. The department shall provide 15 the emergency rules adopted pursuant to s. 9 of chapter 16 2007-321, Laws of Florida. The department shall report on 17 issues that arose in the implementation of chapter 2007-321, 18 Laws of Florida, which may need to be addressed. It is the 19 intent of the Legislature that the information reported to the 20 department should be sufficient to allow the performance of 21 the oversight functions outlined in chapters 195 and 200, 22 Florida Statutes, for the local government budget and millage 23 adoption process and the tax roll submittal and approval 24 process. The department shall identify any improvements in the 25 information required to be provided by local governments, 26 property appraisers, and tax collectors. The department shall 27 include in the report recommendations of the Revenue 28 Estimating Conference for information from local governments, 29 property appraisers, and tax collectors which would improve 30 the ability to forecast revenues or estimate impacts of 31 proposed changes to the property tax system. The department 2 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 shall identify any additional resources necessary to 2 efficiently and effectively administer the oversight functions 3 outlined in chapters 195 and 200, Florida Statutes. 4 Section 3. Section 196.002, Florida Statutes, is 5 amended to read: 6 196.002 Legislative intent.--For the purposes of 7 assessment roll recordkeeping and reporting,: 8 (1) The increase in the homestead exemption provided 9 in s. 196.031(3)(d) shall be reported separately for those 10 persons entitled to exemption under paragraph (a) or paragraph 11 (b) of s. 196.031(3) and for those persons entitled to 12 exemption under s. 196.031(1) but not under said paragraphs; 13 and 14 (2) the exemptions authorized by each provision of 15 this chapter shall be reported separately for each category of 16 exemption in each such provision, both as to total value 17 exempted and as to the number of exemptions granted. 18 Section 4. Subsection (2) of section 193.114, Florida 19 Statutes, is amended to read: 20 193.114 Preparation of assessment rolls.-- 21 (2) The department shall promulgate regulations and 22 forms for the preparation of the real property assessment roll 23 to reflect: 24 (a) A brief description of the property for purposes 25 of location and, effective January 1, 1996, a market area code 26 established according to department guidelines. However, if a 27 property appraiser uses a neighborhood code, beginning in 28 1994, the property appraiser shall provide the neighborhood 29 code to the department. 30 (b) The just value (using the factors set out in s. 31 193.011) of all property. The assessed value for school 3 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 district levies and for nonschool district levies shall be 2 separately listed. 3 (c) When property is wholly or partially exempt, a 4 categorization of such exemption. There shall be a separate 5 listing on the roll for exemptions pertaining to assessed 6 value for school district levies and for nonschool district 7 levies. 8 (d) When property is classified so that it is assessed 9 other than under s. 193.011, the value according to its 10 classified use and its value as assessed under s. 193.011. 11 (e) The owner or fiduciary responsible for payment of 12 taxes on the property, his or her address, and an indication 13 of any fiduciary capacity (such as executor, administrator, 14 trustee, etc.) as appropriate. 15 (f) The millage levied on the property, including 16 separately, school district millage and nonschool district 17 millage. 18 (g) A separate listing for taxable value for school 19 district levies and for nonschool district levies. The tax 20 shall be, determined by multiplying the millages by the 21 taxable values for school district levies and nonschool 22 district levies value. 23 Section 5. Section 193.155, Florida Statutes, is 24 amended to read: 25 193.155 Homestead assessments.--Homestead property 26 shall be assessed at just value as of January 1, 1994. 27 Property receiving the homestead exemption after January 1, 28 1994, shall be assessed at just value as of January 1 of the 29 year in which the property receives the exemption unless the 30 provisions of subsection (8) apply. 31 (1) Beginning in 1995, or the year following the year 4 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 the property receives homestead exemption, whichever is later, 2 the property shall be reassessed annually on January 1. Any 3 change resulting from such reassessment shall not exceed the 4 lower of the following: 5 (a) Three percent of the assessed value of the 6 property for the prior year; or 7 (b) The percentage change in the Consumer Price Index 8 for All Urban Consumers, U.S. City Average, all items 9 1967=100, or successor reports for the preceding calendar year 10 as initially reported by the United States Department of 11 Labor, Bureau of Labor Statistics. 12 (2) If the assessed value of the property as 13 calculated under subsection (1) exceeds the just value, the 14 assessed value of the property shall be lowered to the just 15 value of the property. 16 (3) Except as provided in this subsection or 17 subsection (8), property assessed under this section shall be 18 assessed at just value as of January 1 of the year following a 19 change of ownership. Thereafter, the annual changes in the 20 assessed value of the property are subject to the limitations 21 in subsections (1) and (2). For the purpose of this section, a 22 change of in ownership means any sale, foreclosure, or 23 transfer of legal title or beneficial title in equity to any 24 person, except as provided in this subsection. There is no 25 change of ownership if: 26 (a) Subsequent to the change or transfer, the same 27 person is entitled to the homestead exemption as was 28 previously entitled and: 29 1. The transfer of title is to correct an error; 30 2. The transfer is between legal and equitable title; 31 or 5 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 3. The change or transfer is by means of an instrument 2 in which the owner is listed as both grantor and grantee of 3 the real property and one or more other individuals are 4 additionally named as grantee. However, if any individual who 5 is additionally named as a grantee applies for a homestead 6 exemption on the property, the application shall be considered 7 a change of ownership; 8 (b) The transfer is between husband and wife, 9 including a transfer to a surviving spouse or a transfer due 10 to a dissolution of marriage; 11 (c) The transfer occurs by operation of law under s. 12 732.4015; or 13 (d) Upon the death of the owner, the transfer is 14 between the owner and another who is a permanent resident and 15 is legally or naturally dependent upon the owner. 16 (4)(a) Except as provided in paragraph (b), changes, 17 additions, or improvements to homestead property shall be 18 assessed at just value as of the first January 1 after the 19 changes, additions, or improvements are substantially 20 completed. 21 (b) Changes, additions, or improvements that replace 22 all or a portion of homestead property damaged or destroyed by 23 misfortune or calamity shall not increase the homestead 24 property's assessed value when the square footage of the 25 homestead property as changed or improved does not exceed 110 26 percent of the square footage of the homestead property before 27 the damage or destruction. Additionally, the homestead 28 property's assessed value shall not increase if the total 29 square footage of the homestead property as changed or 30 improved does not exceed 1,500 square feet. Changes, 31 additions, or improvements that do not cause the total to 6 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 exceed 110 percent of the total square footage of the 2 homestead property before the damage or destruction or that do 3 not cause the total to exceed 1,500 total square feet shall be 4 reassessed as provided under subsection (1). The homestead 5 property's assessed value shall be increased by the just value 6 of that portion of the changed or improved homestead property 7 which is in excess of 110 percent of the square footage of the 8 homestead property before the damage or destruction or of that 9 portion exceeding 1,500 square feet. Homestead property 10 damaged or destroyed by misfortune or calamity which, after 11 being changed or improved, has a square footage of less than 12 100 percent of the homestead property's total square footage 13 before the damage or destruction shall be assessed pursuant to 14 subsection (5). This paragraph applies to changes, additions, 15 or improvements commenced within 3 years after the January 1 16 following the damage or destruction of the homestead. 17 (c) Changes, additions, or improvements that replace 18 all or a portion of real property that was damaged or 19 destroyed by misfortune or calamity shall be assessed upon 20 substantial completion as if such damage or destruction had 21 not occurred and in accordance with paragraph (b) if the owner 22 of such property: 23 1. Was permanently residing on such property when the 24 damage or destruction occurred; 25 2. Was not entitled to receive homestead exemption on 26 such property as of January 1 of that year; and 27 3. Applies for and receives homestead exemption on 28 such property the following year. 29 (d) Changes, additions, or improvements include 30 improvements made to common areas or other improvements made 31 to property other than to the homestead property by the owner 7 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 or by an owner association, which improvements directly 2 benefit the homestead property. Such changes, additions, or 3 improvements shall be assessed at just value, and the just 4 value shall be apportioned among the parcels benefiting from 5 the improvement. 6 (5) When property is destroyed or removed and not 7 replaced, the assessed value of the parcel shall be reduced by 8 the assessed value attributable to the destroyed or removed 9 property. 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) Property assessed under this section shall be 24 assessed at less than just value following a change of 25 ownership when the person who establishes a new homestead has 26 received a homestead exemption as of January 1 of either of 27 the two immediately preceding years. A person who establishes 28 a new homestead as of January 1, 2008, is entitled to have the 29 new homestead assessed at less than just value only if that 30 person received a homestead exemption on January 1, 2007, and 31 only if this subsection applies retroactive to January 1, 8 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 2008. The assessed value of the newly established homestead 2 shall be determined as provided in this subsection. 3 (a) If the just value of the new homestead as of 4 January 1 is greater than or equal to the just value of the 5 immediate prior homestead as of January 1 of the year in which 6 the immediate prior homestead was abandoned, the assessed 7 value of the new homestead shall be the just value of the new 8 homestead minus an amount equal to the lesser of $500,000 or 9 the difference between the just value and the assessed value 10 of the immediate prior homestead as of January 1 of the year 11 in which the prior homestead was abandoned. Thereafter, the 12 homestead shall be assessed as provided in this section. 13 (b) If the just value of the new homestead as of 14 January 1 is less than the just value of the immediate prior 15 homestead as of January 1 of the year in which the immediate 16 prior homestead was abandoned, the assessed value of the new 17 homestead shall be equal to the just value of the new 18 homestead divided by the just value of the immediate prior 19 homestead and multiplied by the assessed value of the 20 immediate prior homestead. However, if the difference between 21 the just value of the new homestead and the assessed value of 22 the new homestead calculated pursuant to this paragraph is 23 greater than $500,000, the assessed value of the new homestead 24 shall be increased so that the difference between the just 25 value and the assessed value equals $500,000. Thereafter, the 26 homestead shall be assessed as provided in this section. 27 (c) If two or more persons who have each received a 28 homestead exemption as of January 1 of either of the two 29 immediately preceding years and who would otherwise be 30 eligible to have a new homestead property assessed under this 31 subsection establish a single new homestead, the reduction in 9 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 just value is limited to the higher of the difference between 2 the just value and the assessed value of either of the prior 3 eligible homesteads as of January 1 of the year in which 4 either of the eligible prior homesteads was abandoned, but may 5 not exceed $500,000. 6 (d) If two or more persons abandon jointly owned and 7 jointly titled property that received a homestead exemption as 8 of January 1 of either of the two immediately preceding years, 9 and one or more such persons establish a new homestead that 10 would otherwise be eligible for assessment under this 11 subsection, each person establishing a new homestead is 12 entitled to a reduction in just value for the new homestead 13 equal to the just value of the prior homestead minus the 14 assessed value of the prior homestead divided by the number of 15 owners of the prior homestead. The total reduction in just 16 value for all new homesteads established under this paragraph 17 may not exceed $500,000. There shall be no reduction in 18 assessed value of any new homestead unless the prior homestead 19 is reassessed under subsection (3) or this subsection as of 20 January 1 after the abandonment occurs. 21 (e) In order to have his or her homestead property 22 assessed under this subsection, a person must provide to the 23 property appraiser a copy of his or her notice of proposed 24 property taxes for an eligible prior homestead or other 25 similar documentation at the same time he or she applies for 26 the homestead exemption, and must sign a sworn statement, on a 27 form prescribed by the department, attesting to his or her 28 entitlement to the assessment. 29 30 The department shall require by rule that the required 31 documentation be submitted with the homestead exemption 10 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 application under the timeframes and processes set forth in 2 chapter 196 to the extent practicable, and that the filing of 3 the statement be supported by copies of such notices. 4 (9)(8) Erroneous assessments of homestead property 5 assessed under this section may be corrected in the following 6 manner: 7 (a) If errors are made in arriving at any assessment 8 under this section due to a material mistake of fact 9 concerning an essential characteristic of the property, the 10 just value and assessed value must be recalculated for every 11 such year, including the year in which the mistake occurred. 12 (b) If changes, additions, or improvements are not 13 assessed at just value as of the first January 1 after they 14 were substantially completed, the property appraiser shall 15 determine the just value for such changes, additions, or 16 improvements for the year they were substantially completed. 17 Assessments for subsequent years shall be corrected, applying 18 this section if applicable. 19 (c) If back taxes are due pursuant to s. 193.092, the 20 corrections made pursuant to this subsection shall be used to 21 calculate such back taxes. 22 (10)(9) If the property appraiser determines that for 23 any year or years within the prior 10 years a person who was 24 not entitled to the homestead property assessment limitation 25 granted under this section was granted the homestead property 26 assessment limitation, the property appraiser making such 27 determination shall record in the public records of the county 28 a notice of tax lien against any property owned by that person 29 in the county, and such property must be identified in the 30 notice of tax lien. Such property that is situated in this 31 state is subject to the unpaid taxes, plus a penalty of 50 11 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 percent of the unpaid taxes for each year and 15 percent 2 interest per annum. However, when a person entitled to 3 exemption pursuant to s. 196.031 inadvertently receives the 4 limitation pursuant to this section following a change of 5 ownership, the assessment of such property must be corrected 6 as provided in paragraph (9)(a) (8)(a), and the person need 7 not pay the unpaid taxes, penalties, or interest. 8 Section 6. Section 196.031, Florida Statutes, is 9 amended to read: 10 196.031 Exemption of homesteads.-- 11 (1)(a) Every person who, on January 1, has the legal 12 title or beneficial title in equity to real property in this 13 state and who resides thereon and in good faith makes the same 14 his or her permanent residence, or the permanent residence of 15 another or others legally or naturally dependent upon such 16 person, is entitled to an exemption from all taxation, except 17 for assessments for special benefits, up to the assessed 18 valuation of $25,000 $5,000 on the residence and contiguous 19 real property, as defined in s. 6, Art. VII of the State 20 Constitution. Such title may be held by the entireties, 21 jointly, or in common with others, and the exemption may be 22 apportioned among such of the owners as shall reside thereon, 23 as their respective interests shall appear. If only one of the 24 owners of an estate held by the entireties or held jointly 25 with the right of survivorship resides on the property, that 26 owner is allowed an exemption of up to the assessed valuation 27 of $25,000 $5,000 on the residence and contiguous real 28 property. However, no such exemption of more than $25,000 29 $5,000 is allowed to any one person or on any one dwelling 30 house, except that an exemption up to the assessed valuation 31 of $25,000 $5,000 may be allowed on each apartment or mobile 12 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 home occupied by a tenant-stockholder or member of a 2 cooperative corporation and on each condominium parcel 3 occupied by its owner. Except for owners of an estate held by 4 the entireties or held jointly with the right of survivorship, 5 the amount of the exemption may not exceed the proportionate 6 assessed valuation of all owners who reside on the property. 7 Before such exemption may be granted, the deed or instrument 8 shall be recorded in the official records of the county in 9 which the property is located. The property appraiser may 10 request the applicant to provide additional ownership 11 documents to establish title. 12 (b) Every person who qualifies to receive the 13 exemption provided in paragraph (a) is entitled to an 14 additional exemption of up to $25,000 on the assessed 15 valuation greater than $50,000 for all levies other than 16 school district levies. 17 (2) As used in subsection (1), the term "cooperative 18 corporation" means a corporation, whether for profit or not 19 for profit, organized for the purpose of owning, maintaining, 20 and operating an apartment building or apartment buildings or 21 a mobile home park to be occupied by its stockholders or 22 members; and the term "tenant-stockholder or member" means an 23 individual who is entitled, solely by reason of his or her 24 ownership of stock or membership in a cooperative corporation, 25 as evidenced in the official records of the office of the 26 clerk of the circuit court of the county in which the 27 apartment building is located, to occupy for dwelling purposes 28 an apartment in a building owned by such corporation or to 29 occupy for dwelling purposes a mobile home which is on or a 30 part of a cooperative unit. A corporation leasing land for a 31 term of 98 years or more for the purpose of maintaining and 13 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 operating a cooperative thereon shall be deemed the owner for 2 purposes of this exemption. 3 (3)(a) The exemption provided in this section does For 4 every person who is entitled to the exemption provided in 5 subsection (1), who is a permanent resident of this state, and 6 who is 65 years of age or older, the exemption is increased to 7 $10,000 of assessed valuation for taxes levied by governing 8 bodies of counties, municipalities, and special districts. 9 (b) For every person who is entitled to the exemption 10 provided in subsection (1), who has been a permanent resident 11 of this state for the 5 consecutive years prior to claiming 12 the exemption under this subsection, and who qualifies for the 13 exemption granted pursuant to s. 196.202 as a totally and 14 permanently disabled person, the exemption is increased to 15 $9,500 of assessed valuation for taxes levied by governing 16 bodies of counties, municipalities, and special districts. 17 (c) No homestead shall be exempted under both 18 paragraphs (a) and (b). In no event shall the combined 19 exemptions of s. 196.202 and paragraph (a) or paragraph (b) 20 exceed $10,000. 21 (d) For every person who is entitled to the exemption 22 provided in subsection (1) and who is a permanent resident of 23 this state, the exemption is increased to a total of $25,000 24 of assessed valuation for taxes levied by governing bodies of 25 school districts. 26 (e) For every person who is entitled to the exemption 27 provided in subsection (1) and who is a resident of this 28 state, the exemption is increased to a total of $25,000 of 29 assessed valuation for levies of taxing authorities other than 30 school districts. However, the increase provided in this 31 paragraph shall not apply with respect to the assessment roll 14 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 of a county unless and until the roll of that county has been 2 approved by the executive director pursuant to s. 193.1142. 3 (4) The property appraisers of the various counties 4 shall each year compile a list of taxable property and its 5 value removed from the assessment rolls of each school 6 district as a result of the excess of exempt value above that 7 amount allowed for nonschool levies as provided in subsections 8 (1) and (3), as well as a statement of the loss of tax revenue 9 to each school district from levies other than the minimum 10 financial effort required pursuant to s. 1011.60(6), and shall 11 deliver a copy thereof to the Department of Revenue upon 12 certification of the assessment roll to the tax collector. 13 (4)(5) The exemption provided in this section applies 14 only to those parcels classified and assessed as 15 owner-occupied residential property or only to the portion of 16 property so classified and assessed. 17 (5)(6) A person who is receiving or claiming the 18 benefit of an ad valorem tax exemption or a tax credit in 19 another state where permanent residency is required as a basis 20 for the granting of that ad valorem tax exemption or tax 21 credit is not entitled to the homestead exemption provided by 22 this section. This subsection does not apply to a person who 23 has the legal or equitable title to real estate in Florida and 24 maintains thereon the permanent residence of another legally 25 or naturally dependent upon the owner. 26 (6)(7) When homestead property is damaged or destroyed 27 by misfortune or calamity and the property is uninhabitable on 28 January 1 after the damage or destruction occurs, the 29 homestead exemption may be granted if the property is 30 otherwise qualified and if the property owner notifies the 31 property appraiser that he or she intends to repair or rebuild 15 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 the property and live in the property as his or her primary 2 residence after the property is repaired or rebuilt and does 3 not claim a homestead exemption on any other property or 4 otherwise violate this section. Failure by the property owner 5 to commence the repair or rebuilding of the homestead property 6 within 3 years after January 1 following the property's damage 7 or destruction constitutes abandonment of the property as a 8 homestead. 9 Section 7. Paragraph (b) of subsection (2) of section 10 197.252, Florida Statutes, is amended to read: 11 197.252 Homestead tax deferral.-- 12 (2) 13 (b) If the applicant is 65 years of age or older 14 entitled to claim the increased exemption by reason of age and 15 residency as provided in s. 196.031(3)(a), approval of the 16 application shall defer that portion of the ad valorem taxes 17 plus non-ad valorem assessments which exceeds 3 percent of the 18 applicant's household income for the prior calendar year. If 19 any applicant's household income for the prior calendar year 20 is less than $10,000, or is less than the amount of the 21 household income designated for the additional homestead 22 exemption pursuant to s. 196.075, and the applicant is 65 23 years of age or older, approval of the application shall defer 24 the ad valorem taxes plus non-ad valorem assessments in their 25 entirety. 26 Section 8. Section 196.183, Florida Statutes, is 27 created to read: 28 196.183 Exemption for tangible personal property.-- 29 (1) Each tangible personal property tax return is 30 eligible for an exemption from ad valorem taxation of up to 31 $25,000 of assessed value. A single return must be filed for 16 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 each site in the county where the owner of tangible personal 2 property transacts business. Owners of freestanding property 3 placed at multiple sites, other than sites where the owner 4 transacts business, must file a single return, including all 5 such property located in the county. Freestanding property 6 placed at multiple sites includes vending and amusement 7 machines, LP/propane tanks, utility and cable company 8 property, billboards, leased equipment, and similar property 9 that is not customarily located in the offices, stores, or 10 plants of the owner, but is placed throughout the county. 11 Railroads, private carriers, and other companies assessed 12 pursuant to s. 193.085 shall be allowed one $25,000 exemption 13 for each county to which the value of their property is 14 allocated. 15 (2) The requirement that an annual tangible personal 16 property tax return pursuant to s. 193.052 be filed for 17 taxpayers owning taxable property the value of which, as 18 listed on the return, does not exceed the exemption provided 19 in this section is waived. In order to qualify for this 20 waiver, a taxpayer must file an initial return on which the 21 exemption is taken. If, in subsequent years, the taxpayer owns 22 taxable property the value of which, as listed on the return, 23 exceeds the exemption, the taxpayer is obligated to file a 24 return. The taxpayer may again qualify for the waiver only 25 after filing a return on which the value as listed on the 26 return does not exceed the exemption. A return filed or 27 required to be filed shall be considered an application filed 28 or required to be filed for the exemption under this section. 29 (3) The exemption provided in this section does not 30 apply in any year a taxpayer fails to file a return that is 31 not waived pursuant to subsection (2). Any taxpayer who 17 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 received a waiver pursuant to subsection (2) and who owns 2 taxable property the value of which, as listed on the return, 3 exceeds the exemption in a subsequent year and who fails to 4 file a return with the property appraiser is subject to the 5 penalty contained in s. 193.072(1)(a) calculated without the 6 benefit of the exemption pursuant to this section. Any 7 taxpayer claiming more exemptions than allowed pursuant to 8 subsection (1) is subject to the taxes exempted as a result of 9 wrongfully claiming the additional exemptions plus 15 percent 10 interest per annum and a penalty of 50 percent of the taxes 11 exempted. 12 (4) The exemption provided in this section does not 13 apply to a mobile home that is presumed to be tangible 14 personal property pursuant to s. 193.075(2). 15 Section 9. (1) Beginning in the 2008-2009 fiscal 16 year, the Legislature shall appropriate moneys to offset the 17 reductions in ad valorem tax revenue experienced by fiscally 18 constrained counties, as defined in s. 218.67(1), Florida 19 Statutes, which occur as a direct result of the implementation 20 of the revision of Article VII of the State Constitution 21 approved in a special election held on January 29, 2008, or in 22 the general election held in November of 2008. The moneys 23 appropriated for this purpose shall be distributed among the 24 fiscally constrained counties based on each county's 25 proportion of the total reduction in ad valorem tax revenue 26 resulting from the implementation of the revision. 27 (2) On or before February 1, each fiscally constrained 28 county shall apply to the Executive Office of the Governor to 29 participate in the distribution of the appropriation and 30 provide documentation supporting the county's estimated 31 reduction in ad valorem tax revenue to the Executive Office of 18 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 the Governor. 2 Section 10. If SJR 2-D or HJR 7001-D is approved by a 3 vote of the electors in January of 2008, section 193.1554, 4 Florida Statutes, is created to read: 5 193.1554 Assessment of nonhomestead residential 6 property.-- 7 (1) As used in this section, the term "nonhomestead 8 residential property" means residential real property that 9 contains nine or fewer dwelling units, including vacant 10 property zoned and platted for residential use, and that does 11 not receive the exemption under s. 196.031. 12 (2) For all levies other than school district levies, 13 nonhomestead residential property shall be assessed at just 14 value as of January 1, 2008. Property placed on the tax roll 15 after January 1, 2008, shall be assessed at just value as of 16 January 1 of the year in which the property is placed on the 17 tax roll. 18 (3) Beginning in 2009, or the year following the year 19 the property is placed on the tax roll, whichever is later, 20 the property shall be reassessed annually on January 1. Any 21 change resulting from such reassessment may not exceed 10 22 percent of the assessed value of the property for the prior 23 year. 24 (4) If the assessed value of the property as 25 calculated under subsection (3) exceeds the just value, the 26 assessed value of the property shall be lowered to the just 27 value of the property. 28 (5) Except as provided in this subsection, property 29 assessed under this section shall be assessed at just value as 30 of January 1 of the year following a change of ownership or 31 control. Thereafter, the annual changes in the assessed value 19 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 of the property are subject to the limitations in subsections 2 (3) and (4). For purpose of this section, a change of 3 ownership or control means any sale, foreclosure, transfer of 4 legal title or beneficial title in equity to any person, or 5 the cumulative transfer of control or of more than 50 percent 6 of the ownership of the legal entity that owned the property 7 when it was most recently assessed at just value, except as 8 provided in this subsection. There is no change of ownership 9 if: 10 (a) The transfer of title is to correct an error; 11 (b) The transfer is between legal and equitable title; 12 or 13 (c) The transfer is between husband and wife, 14 including a transfer to a surviving spouse or a transfer due 15 to a dissolution of marriage. 16 (6)(a) Except as provided in paragraph (b), changes, 17 additions, or improvements to nonhomestead residential 18 property shall be assessed at just value as of the first 19 January 1 after the changes, additions, or improvements are 20 substantially completed. 21 (b) Changes, additions, or improvements that replace 22 all or a portion of nonhomestead residential property damaged 23 or destroyed by misfortune or calamity shall not increase the 24 property's assessed value when the square footage of the 25 property as changed or improved does not exceed 110 percent of 26 the square footage of the property before the damage or 27 destruction. Additionally, the property's assessed value shall 28 not increase if the total square footage of the property as 29 changed or improved does not exceed 1,500 square feet. 30 Changes, additions, or improvements that do not cause the 31 total to exceed 110 percent of the total square footage of the 20 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 property before the damage or destruction or that do not cause 2 the total to exceed 1,500 total square feet shall be 3 reassessed as provided under subsection (3). The property's 4 assessed value shall be increased by the just value of that 5 portion of the changed or improved property which is in excess 6 of 110 percent of the square footage of the property before 7 the damage or destruction or of that portion exceeding 1,500 8 square feet. Property damaged or destroyed by misfortune or 9 calamity which, after being changed or improved, has a square 10 footage of less than 100 percent of the property's total 11 square footage before the damage or destruction shall be 12 assessed pursuant to subsection (7). This paragraph applies to 13 changes, additions, or improvements commenced within 3 years 14 after the January 1 following the damage or destruction of the 15 property. 16 (c) Changes, additions, or improvements include 17 improvements made to common areas or other improvements made 18 to property other than to the nonhomestead residential 19 property by the owner or by an owner association, which 20 improvements directly benefit the property. Such changes, 21 additions, or improvements shall be assessed at just value, 22 and the just value shall be apportioned among the parcels 23 benefiting from the improvement. 24 (7) When property is destroyed or removed and not 25 replaced, the assessed value of the parcel shall be reduced by 26 the assessed value attributable to the destroyed or removed 27 property. 28 (8) Erroneous assessments of nonhomestead residential 29 property assessed under this section may be corrected in the 30 following manner: 31 (a) If errors are made in arriving at any assessment 21 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 under this section due to a material mistake of fact 2 concerning an essential characteristic of the property, the 3 just value and assessed value must be recalculated for every 4 such year, including the year in which the mistake occurred. 5 (b) If changes, additions, or improvements are not 6 assessed at just value as of the first January 1 after they 7 were substantially completed, the property appraiser shall 8 determine the just value for such changes, additions, or 9 improvements for the year they were substantially completed. 10 Assessments for subsequent years shall be corrected, applying 11 this section if applicable. 12 (c) If back taxes are due pursuant to s. 193.092, the 13 corrections made pursuant to this subsection shall be used to 14 calculate such back taxes. 15 (9) If the property appraiser determines that for any 16 year or years within the prior 10 years a person or entity who 17 was not entitled to the property assessment limitation granted 18 under this section was granted the property assessment 19 limitation, the property appraiser making such determination 20 shall record in the public records of the county a notice of 21 tax lien against any property owned by that person or entity 22 in the county, and such property must be identified in the 23 notice of tax lien. Such property that is situated in this 24 state is subject to the unpaid taxes, plus a penalty of 50 25 percent of the unpaid taxes for each year and 15 percent 26 interest per annum. 27 Section 11. If SJR 2-D or HJR 7001-D is approved by a 28 vote of the electors in the general election held in November 29 of 2008, section 193.1554, Florida Statutes, is created to 30 read: 31 193.1554 Assessment of nonhomestead residential 22 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 property.-- 2 (1) As used in this section, the term "nonhomestead 3 residential property" means residential real property that 4 contains nine or fewer dwelling units, including vacant 5 property zoned and platted for residential use, and that does 6 not receive the exemption under s. 196.031. 7 (2) For all levies other than school district levies, 8 nonhomestead residential property shall be assessed at just 9 value as of January 1, 2009. Property placed on the tax roll 10 after January 1, 2009, shall be assessed at just value as of 11 January 1 of the year in which the property is placed on the 12 tax roll. 13 (3) Beginning in 2010, or the year following the year 14 the property is placed on the tax roll, whichever is later, 15 the property shall be reassessed annually on January 1. Any 16 change resulting from such reassessment may not exceed 10 17 percent of the assessed value of the property for the prior 18 year. 19 (4) If the assessed value of the property as 20 calculated under subsection (3) exceeds the just value, the 21 assessed value of the property shall be lowered to the just 22 value of the property. 23 (5) Except as provided in this subsection, property 24 assessed under this section shall be assessed at just value as 25 of January 1 of the year following a change of ownership or 26 control. Thereafter, the annual changes in the assessed value 27 of the property are subject to the limitations in subsections 28 (3) and (4). For purpose of this section, a change of 29 ownership or control means any sale, foreclosure, transfer of 30 legal title or beneficial title in equity to any person, or 31 the cumulative transfer of control or of more than 50 percent 23 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 of the ownership of the legal entity that owned the property 2 when it was most recently assessed at just value, except as 3 provided in this subsection. There is no change of ownership 4 if: 5 (a) The transfer of title is to correct an error; 6 (b) The transfer is between legal and equitable title; 7 or 8 (c) The transfer is between husband and wife, 9 including a transfer to a surviving spouse or a transfer due 10 to a dissolution of marriage. 11 (6)(a) Except as provided in paragraph (b), changes, 12 additions, or improvements to nonhomestead residential 13 property shall be assessed at just value as of the first 14 January 1 after the changes, additions, or improvements are 15 substantially completed. 16 (b) Changes, additions, or improvements that replace 17 all or a portion of nonhomestead residential property damaged 18 or destroyed by misfortune or calamity shall not increase the 19 property's assessed value when the square footage of the 20 property as changed or improved does not exceed 110 percent of 21 the square footage of the property before the damage or 22 destruction. Additionally, the property's assessed value shall 23 not increase if the total square footage of the property as 24 changed or improved does not exceed 1,500 square feet. 25 Changes, additions, or improvements that do not cause the 26 total to exceed 110 percent of the total square footage of the 27 property before the damage or destruction or that do not cause 28 the total to exceed 1,500 total square feet shall be 29 reassessed as provided under subsection (3). The property's 30 assessed value shall be increased by the just value of that 31 portion of the changed or improved property which is in excess 24 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 of 110 percent of the square footage of the property before 2 the damage or destruction or of that portion exceeding 1,500 3 square feet. Property damaged or destroyed by misfortune or 4 calamity which, after being changed or improved, has a square 5 footage of less than 100 percent of the property's total 6 square footage before the damage or destruction shall be 7 assessed pursuant to subsection (7). This paragraph applies to 8 changes, additions, or improvements commenced within 3 years 9 after the January 1 following the damage or destruction of the 10 property. 11 (c) Changes, additions, or improvements include 12 improvements made to common areas or other improvements made 13 to property other than to the nonhomestead residential 14 property by the owner or by an owner association, which 15 improvements directly benefit the property. Such changes, 16 additions, or improvements shall be assessed at just value, 17 and the just value shall be apportioned among the parcels 18 benefiting from the improvement. 19 (7) When property is destroyed or removed and not 20 replaced, the assessed value of the parcel shall be reduced by 21 the assessed value attributable to the destroyed or removed 22 property. 23 (8) Erroneous assessments of nonhomestead residential 24 property assessed under this section may be corrected in the 25 following 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. 31 (b) If changes, additions, or improvements are not 25 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 assessed at just value as of the first January 1 after they 2 were substantially completed, the property appraiser shall 3 determine the just value for such changes, additions, or 4 improvements for the year they were substantially completed. 5 Assessments for subsequent years shall be corrected, applying 6 this section if applicable. 7 (c) If back taxes are due pursuant to s. 193.092, the 8 corrections made pursuant to this subsection shall be used to 9 calculate such back taxes. 10 (9) If the property appraiser determines that for any 11 year or years within the prior 10 years a person or entity who 12 was not entitled to the property assessment limitation granted 13 under this section was granted the property assessment 14 limitation, the property appraiser making such determination 15 shall record in the public records of the county a notice of 16 tax lien against any property owned by that person or entity 17 in the county, and such property must be identified in the 18 notice of tax lien. Such property that is situated in this 19 state is subject to the unpaid taxes, plus a penalty of 50 20 percent of the unpaid taxes for each year and 15 percent 21 interest per annum. 22 Section 12. If SJR 2-D or HJR 7001-D is approved by a 23 vote of the electors in January of 2008, section 193.1555, 24 Florida Statutes, is created to read: 25 193.1555 Assessment of certain residential and 26 nonresidential real property.-- 27 (1) As used in this section, the term: 28 (a) "Nonresidential real property" means real property 29 that is not subject to the assessment limitations set forth in 30 s. 4(a)-(c) or s. 4(f), Art. VII of the State Constitution. 31 (b) "Improvement" means an addition or change to land 26 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 or buildings which increases their value and is more than a 2 repair or a replacement. 3 (2) For all levies other than school district levies, 4 nonresidential real property shall be assessed at just value 5 as of January 1, 2008. Property placed on the tax roll after 6 January 1, 2008, shall be assessed at just value as of January 7 1 of the year in which the property is placed on the tax roll. 8 (3) Beginning in 2009, or the year following the year 9 the property is placed on the tax roll, whichever is later, 10 the property shall be reassessed annually on January 1. Any 11 change resulting from such reassessment may not exceed 10 12 percent of the assessed value of the property for the prior 13 year. 14 (4) If the assessed value of the property as 15 calculated under subsection (3) exceeds the just value, the 16 assessed value of the property shall be lowered to the just 17 value of the property. 18 (5) Except as provided in this subsection, property 19 assessed under this section shall be assessed at just value as 20 of January 1 of the year following a qualifying improvement or 21 change of ownership or control. Thereafter, the annual changes 22 in the assessed value of the property are subject to the 23 limitations in subsections (3) and (4). For purpose of this 24 section: 25 (a) A qualifying improvement means any substantially 26 completed improvement that increases the just value of the 27 property by at least 25 percent. 28 (b) A change of ownership or control means any sale, 29 foreclosure, transfer of legal title or beneficial title in 30 equity to any person, or the cumulative transfer of control or 31 of more than 50 percent of the ownership of the legal entity 27 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 that owned the property when it was most recently assessed at 2 just value, except as provided in this subsection. There is no 3 change of ownership if: 4 1. The transfer of title is to correct an error; or 5 2. The transfer is between legal and equitable title. 6 (6)(a) Except as provided in paragraph (b), changes, 7 additions, or improvements to nonresidential real property 8 shall be assessed at just value as of the first January 1 9 after the changes, additions, or improvements are 10 substantially completed. 11 (b) Changes, additions, or improvements that replace 12 all or a portion of nonresidential real property damaged or 13 destroyed by misfortune or calamity shall not increase the 14 property's assessed value when the square footage of the 15 property as changed or improved does not exceed 110 percent of 16 the square footage of the property before the damage or 17 destruction and do not change the property's character or use. 18 Changes, additions, or improvements that do not cause the 19 total to exceed 110 percent of the total square footage of the 20 property before the damage or destruction and do not change 21 the property's character or use shall be reassessed as 22 provided under subsection (3). The property's assessed value 23 shall be increased by the just value of that portion of the 24 changed or improved property which is in excess of 110 percent 25 of the square footage of the property before the damage or 26 destruction. Property damaged or destroyed by misfortune or 27 calamity which, after being changed or improved, has a square 28 footage of less than 100 percent of the property's total 29 square footage before the damage or destruction shall be 30 assessed pursuant to subsection (7). This paragraph applies to 31 changes, additions, or improvements commenced within 3 years 28 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 after the January 1 following the damage or destruction of the 2 property. 3 (7) 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. 7 (8) Erroneous assessments of nonresidential real 8 property assessed under this section may be corrected in the 9 following manner: 10 (a) If errors are made in arriving at any assessment 11 under this section due to a material mistake of fact 12 concerning an essential characteristic of the property, the 13 just value and assessed value must be recalculated for every 14 such year, including the year in which the mistake occurred. 15 (b) If changes, additions, or improvements are not 16 assessed at just value as of the first January 1 after they 17 were substantially completed, the property appraiser shall 18 determine the just value for such changes, additions, or 19 improvements for the year they were substantially completed. 20 Assessments for subsequent years shall be corrected, applying 21 this section if applicable. 22 (c) If back taxes are due pursuant to s. 193.092, the 23 corrections made pursuant to this subsection shall be used to 24 calculate such back taxes. 25 (9) If the property appraiser determines that for any 26 year or years within the prior 10 years a person or entity who 27 was not entitled to the property assessment limitation granted 28 under this section was granted the property assessment 29 limitation, the property appraiser making such determination 30 shall record in the public records of the county a notice of 31 tax lien against any property owned by that person or entity 29 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 in the county, and such property must be identified in the 2 notice of tax lien. Such property that is situated in this 3 state is subject to the unpaid taxes, plus a penalty of 50 4 percent of the unpaid taxes for each year and 15 percent 5 interest per annum. 6 Section 13. If SJR 2-D or HJR 7001-D is approved by a 7 vote of the electors in the general election held in November 8 of 2008, section 193.1555, Florida Statutes, is created to 9 read: 10 193.1555 Assessment of certain residential and 11 nonresidential real property.-- 12 (1) As used in this section, the term: 13 (a) "Nonresidential real property" means real property 14 that is not subject to the assessment limitations set forth in 15 s. 4(a)-(c) or s. 4(f), Art. VII of the State Constitution. 16 (b) "Improvement" means an addition or change to land 17 or buildings which increases their value and is more than a 18 repair or a replacement. 19 (2) For all levies other than school district levies, 20 nonresidential real property shall be assessed at just value 21 as of January 1, 2009. Property placed on the tax roll after 22 January 1, 2009, shall be assessed at just value as of January 23 1 of the year in which the property is placed on the tax roll. 24 (3) Beginning in 2010, or the year following the year 25 the property is placed on the tax roll, whichever is later, 26 the property shall be reassessed annually on January 1. Any 27 change resulting from such reassessment may not exceed 10 28 percent of the assessed value of the property for the prior 29 year. 30 (4) If the assessed value of the property as 31 calculated under subsection (3) exceeds the just value, the 30 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 assessed value of the property shall be lowered to the just 2 value of the property. 3 (5) Except as provided in this subsection, property 4 assessed under this section shall be assessed at just value as 5 of January 1 of the year following a qualifying improvement or 6 a change of ownership or control. Thereafter, the annual 7 changes in the assessed value of the property are subject to 8 the limitations in subsections (3) and (4). For purpose of 9 this section: 10 (a) A qualifying improvement means any substantially 11 completed improvement that increases the just value of the 12 property by at least 25 percent. 13 (b) A change of ownership or control means any sale, 14 foreclosure, transfer of legal title or beneficial title in 15 equity to any person, or the cumulative transfer of control or 16 of more than 50 percent of the ownership of the legal entity 17 that owned the property when it was most recently assessed at 18 just value, except as provided in this subsection. There is no 19 change of ownership if: 20 1. The transfer of title is to correct an error; or 21 2. The transfer is between legal and equitable title. 22 (6)(a) Except as provided in paragraph (b), changes, 23 additions, or improvements to nonresidential real property 24 shall be assessed at just value as of the first January 1 25 after the changes, additions, or improvements are 26 substantially completed. 27 (b) Changes, additions, or improvements that replace 28 all or a portion of nonresidential real property damaged or 29 destroyed by misfortune or calamity shall not increase the 30 property's assessed value when the square footage of the 31 property as changed or improved does not exceed 110 percent of 31 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 the square footage of the property before the damage or 2 destruction and do not change the property's character or use. 3 Changes, additions, or improvements that do not cause the 4 total to exceed 110 percent of the total square footage of the 5 property before the damage or destruction and do not change 6 the property's character or use shall be reassessed as 7 provided under subsection (3). The property's assessed value 8 shall be increased by the just value of that portion of the 9 changed or improved property which is in excess of 110 percent 10 of the square footage of the property before the damage or 11 destruction. Property damaged or destroyed by misfortune or 12 calamity which, after being changed or improved, has a square 13 footage of less than 100 percent of the property's total 14 square footage before the damage or destruction shall be 15 assessed pursuant to subsection (7). This paragraph applies to 16 changes, additions, or improvements commenced within 3 years 17 after the January 1 following the damage or destruction of the 18 property. 19 (7) When property is destroyed or removed and not 20 replaced, the assessed value of the parcel shall be reduced by 21 the assessed value attributable to the destroyed or removed 22 property. 23 (8) Erroneous assessments of nonresidential real 24 property assessed under this section may be corrected in the 25 following 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. 31 (b) If changes, additions, or improvements are not 32 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 assessed at just value as of the first January 1 after they 2 were substantially completed, the property appraiser shall 3 determine the just value for such changes, additions, or 4 improvements for the year they were substantially completed. 5 Assessments for subsequent years shall be corrected, applying 6 this section if applicable. 7 (c) If back taxes are due pursuant to s. 193.092, the 8 corrections made pursuant to this subsection shall be used to 9 calculate such back taxes. 10 (9) If the property appraiser determines that for any 11 year or years within the prior 10 years a person or entity who 12 was not entitled to the property assessment limitation granted 13 under this section was granted the property assessment 14 limitation, the property appraiser making such determination 15 shall record in the public records of the county a notice of 16 tax lien against any property owned by that person or entity 17 in the county, and such property must be identified in the 18 notice of tax lien. Such property that is situated in this 19 state is subject to the unpaid taxes, plus a penalty of 50 20 percent of the unpaid taxes for each year and 15 percent 21 interest per annum. 22 Section 14. Section 193.1556, Florida Statutes, is 23 created to read: 24 193.1556 Annual application required for assessment.-- 25 (1) Every person or entity who, on January 1, has the 26 legal title to real property that is entitled to assessment 27 under s. 193.1554 or s. 193.1555 shall, on or before March 1 28 of each year, file an application for assessment under s. 29 193.1554 or s. 193.1555 with the county property appraiser, 30 listing and describing the property for which such assessment 31 is claimed, and certifying its ownership and use. The 33 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 Department of Revenue shall prescribe the forms upon which the 2 application is made. Failure to make application, when 3 required, on or before March 1 of any year constitutes a 4 waiver of the assessment under s. 193.1554 or s. 193.1555 for 5 that year, except as provided in subsection (4) or subsection 6 (5). 7 (2) The owner of property that was assessed under s. 8 193.1554 or s. 193.1555 in the prior year, or a property owner 9 who filed an original application that was denied in the prior 10 year solely for not being timely filed, may reapply on a short 11 form as provided by the department. The short form shall 12 require the applicant to affirm that the ownership and use of 13 the property have not changed since the initial application 14 and that no changes, addition, or improvements have been made 15 to the property. 16 (3) Once an original application for assessment under 17 s. 193.1554 or s. 193.1555 has been granted, in each 18 succeeding year on or before February 1, the property 19 appraiser shall mail a renewal application to the applicant, 20 and the property appraiser shall accept from each such 21 applicant a renewal application on a form to be prescribed by 22 the Department of Revenue. Such renewal application shall be 23 accepted as evidence of eligibility for assessment under s. 24 193.1554 or s. 193.1555 by the property appraiser unless he or 25 she denies the application. Upon denial, the property 26 appraiser shall serve, on or before July 1 of each year, a 27 notice setting forth the grounds for denial on the applicant 28 by first-class mail. Any applicant objecting to such denial 29 may file a petition as provided for in s. 194.011(3). 30 (4) The value adjustment board shall grant assessment 31 under s. 193.1544 or s. 193.1555 for an otherwise eligible 34 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 applicant if the applicant can clearly document that failure 2 to apply by March 1 was the result of postal error. 3 (5) Any applicant whose property qualifies for 4 assessment under s. 193.1554 or s. 193.1555 and who fails to 5 file an application by March 1, may file an application for 6 such assessment and may file, pursuant to s. 194.011(3), a 7 petition with the value adjustment board requesting that 8 assessment under s. 193.1554 or s. 193.1555 be granted. Such 9 petition may be filed at any time during the taxable year on 10 or before the 25th day following the mailing of the notice by 11 the property appraiser as provided in s. 194.011(1). 12 Notwithstanding the provisions of s. 194.013, such person must 13 pay a nonrefundable fee of $15 upon filing the petition. Upon 14 reviewing the petition, if the applicant's property qualifies 15 for assessment under s. 193.1554 or s. 193.1555 and the 16 applicant demonstrates particular extenuating circumstances 17 judged by the property appraiser or the value adjustment board 18 to warrant granting such assessment, the property appraiser or 19 the value adjustment board may grant such assessment. 20 (6) A county may, at the request of the property 21 appraiser and by a majority vote of its governing body, waive 22 the requirement that an annual application or statement be 23 made for assessment of property within the county under s. 24 193.1554 or s. 193.1555 after an initial application is made 25 and such assessment is granted. Notwithstanding such waiver, 26 refiling of an application or statement shall be required when 27 any property assessed under s. 193.1554 or s. 193.1555 is sold 28 or otherwise disposed of; when the ownership changes in any 29 manner; or when any change, addition, or improvement is made 30 to the property. In its deliberations on whether to waive the 31 annual application or statement requirement, the governing 35 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 body shall consider the possibility of fraudulent claims that 2 may occur due to the waiver of the annual application 3 requirement. 4 (7) It is the duty of the owner of any property 5 assessed under s. 193.1554 or s. 193.1555 who is not required 6 to file an annual application or statement to notify the 7 property appraiser promptly whenever the use of the property 8 or the status or condition of the owner changes. If any 9 property owner fails to so notify the property appraiser and 10 the property appraiser determines that for any year within the 11 prior 10 years the owner's property was not entitled to 12 assessment under s. 193.1554 or s. 193.1555, the owner of the 13 property is subject to the taxes avoided as a result of such 14 failure plus 15 percent interest per annum and a penalty of 50 15 percent of the taxes avoided. It is the duty of the property 16 appraiser making such determination to record in the public 17 records of the county a notice of tax lien against any 18 property owned by that person or entity in the county, and 19 such property must be identified in the notice of tax lien. 20 Such property is subject to the payment of all taxes and 21 penalties. Such lien when filed shall attach to any property, 22 identified in the notice of tax lien, owned by the person or 23 entity that illegally or improperly was assessed under s. 24 193.1554 or s. 193.1555. If such person or entity no longer 25 owns property in that county, but owns property in some other 26 county or counties in the state, it shall be the duty of the 27 property appraiser to record a notice of tax lien in such 28 other county or counties, identifying the property owned by 29 such person or entity in such county or counties, and it 30 becomes a lien against such property in such county or 31 counties. 36 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 Section 15. This act shall take effect upon becoming a 2 law, except that sections 3 through 14 of this act shall take 3 effect only upon the effective date of a revision of the State 4 Constitution contained in Senate Joint Resolution 2-D or House 5 Joint Resolution 7001-D; sections 3 through 9 of this act 6 shall apply retroactively to the 2008 tax roll and sections 7 10, 12, and 14 shall apply to the 2009 tax roll if the 8 revision of the State Constitution contained in Senate Joint 9 Resolution 2-D or House Joint Resolution 7001-D is approved in 10 a special election held on January 29, 2008; or sections 3 11 through 9 shall apply to the 2009 tax roll and sections 11, 12 13, and 14 shall apply to the 2010 tax roll if the revision of 13 the State Constitution contained in Senate Joint Resolution 14 2-D or House Joint Resolution 7001-D is approved in the 15 general election held in November of 2008. 16 17 18 ================ T I T L E A M E N D M E N T =============== 19 And the title is amended as follows: 20 Delete everything before the enacting clause 21 22 and insert: 23 A bill to be entitled 24 An act relating to ad valorem taxation; 25 authorizing the Department of Revenue to adopt 26 emergency rules; providing for application and 27 renewal thereof; requiring the Department of 28 Revenue to report to the Legislature the 29 results of implementing ch. 2007-321, Laws of 30 Florida, relating to ad valorem taxation; 31 requiring that the department report those 37 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 governments that are not in compliance with 2 requirements limiting certain millage rates; 3 providing legislative intent with respect to 4 the information reported to the department; 5 requiring the department to report certain 6 recommendations of the Revenue Estimating 7 Conference and identify needed additional 8 resources; amending s. 196.002, F.S.; revising 9 certain reporting requirements for the property 10 appraiser in order to conform to changes made 11 by the act; amending s. 193.114, F.S.; 12 providing additional requirements for 13 assessment rolls; amending s. 193.155, F.S.; 14 providing for the assessment of homestead 15 property following a change of ownership based 16 on the difference between just value and 17 assessed value of the immediate prior 18 homestead; providing for determining the just 19 value of the new homestead; providing for 20 assessing a homestead established by two or 21 more persons who held prior homestead property; 22 providing requirements for applying for such an 23 assessment; requiring that the Department of 24 Revenue provide by rule for documenting 25 entitlement to the assessment; amending s. 26 196.031, F.S.; increasing the amount of the 27 exemption provided for homestead property; 28 providing for an additional exemption for 29 levies other than school district levies; 30 deleting obsolete provisions; deleting a 31 requirement that property appraisers compile 38 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 information concerning the loss of certain tax 2 revenues and submit a copy to the Department of 3 Revenue; amending s. 197.252, F.S., relating to 4 the homestead tax deferral; conforming 5 provisions to changes made by the act; creating 6 s. 196.183, F.S.; exempting each tangible 7 personal property tax return from a specified 8 amount of assessed value; limiting a single 9 business operation within a county to one 10 exemption; providing a procedure for waiving 11 the requirement to file an annual tangible 12 personal property tax return if the taxpayer is 13 entitled to the exemption; providing penalties 14 for failure to file a return as required or to 15 claim more exemptions than allowed; providing 16 that the exemption does not apply to certain 17 mobile homes; providing for an annual 18 distribution of funds to fiscally constrained 19 counties in proportion to the reduction in 20 total ad valorem tax revenue resulting from a 21 constitutional revision; providing requirements 22 for fiscally constrained counties in applying 23 to participate in the distribution; creating s. 24 193.1554, F.S.; limiting the annual increase in 25 the assessed value of nonhomestead residential 26 property, including vacant property zoned and 27 platted for residential use, for all levies 28 other than school district levies; providing a 29 definition; providing for the assessment of 30 property at just value following certain 31 changes of ownership or control; specifying 39 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 certain actions that do not constitute a change 2 of ownership; providing for the assessment of 3 changes, additions, or improvements to 4 nonhomestead residential property; limiting the 5 amount of increase in the property's assessed 6 value following a change, addition, or 7 improvement to replace nonhomestead residential 8 property damaged or destroyed by misfortune or 9 calamity; providing a procedure for correcting 10 erroneous assessments; providing for the 11 property appraiser to record a tax lien if it 12 is determined that a person or entity was not 13 entitled to the property assessment limitation 14 granted to nonhomestead residential property; 15 creating s. 193.1555, F.S.; limiting the annual 16 increase in the assessed value of 17 nonresidential real property for all levies 18 other than school district levies; providing a 19 definition; providing for the assessment of 20 nonresidential real property at just value 21 following a qualifying improvement or change of 22 ownership or control; specifying actions that 23 constitute an improvement or change of 24 ownership or control; providing for the 25 assessment of changes, additions, or 26 improvements to nonresidential real property; 27 limiting the amount of increase in the 28 property's assessed value following a change, 29 addition, or improvement to replace 30 nonresidential real property damaged or 31 destroyed by misfortune or calamity; providing 40 9:00 AM 10/29/07 s0004De1d-25-j07
Florida Senate - 2007 SENATOR AMENDMENT Bill No. SB 4-D, 1st Eng. Barcode 102094 1 a procedure for correcting erroneous 2 assessments; providing for the property 3 appraiser to record a tax lien if it is 4 determined that a person or entity was not 5 entitled to the property assessment limitation 6 granted to nonresidential real property; 7 creating s. 193.1556, F.S.; providing 8 procedures for a person or entity to apply for 9 the assessment of property as provided in s. 10 193.1554 or s. 193.1555, F.S.; requiring the 11 Department of Revenue to prescribe forms; 12 providing a procedure for reapplication; 13 requiring the property appraiser to annually 14 mail a renewal application to the applicant; 15 providing a procedure for filing a petition 16 with the value adjustment requesting assessment 17 of property under s. 193.1554 or s. 193.1555, 18 F.S.; providing for waiver of the requirement 19 for annual application upon approval by a 20 majority of the governing body of the county; 21 providing a penalty if a property owner fails 22 to notify the property appraiser of certain 23 changes in status or condition; providing for a 24 tax lien against property owned by such person; 25 providing that certain provisions of the act 26 apply retroactively; providing effective dates, 27 one of which is contingent. 28 29 30 31 41 9:00 AM 10/29/07 s0004De1d-25-j07