Senate Bill sb0004De1

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    SB 4-D                                         First Engrossed



  1                      A bill to be entitled

  2         An act relating to ad valorem taxation;

  3         amending s. 194.301, F.S.; specifying

  4         circumstances under which the presumption

  5         concerning the correctness of an ad valorem tax

  6         assessment is lost; providing for the rate of

  7         percentage change of a category of property

  8         comprised of comparable property; requiring the

  9         property appraiser to make the percentage

10         change for each category available on a website

11         or upon request; specifying the categories of

12         property; providing for the amendments to s.

13         194.301, F.S., to apply to assessments made on

14         or after a specified date; amending s. 193.017,

15         F.S.; deleting provisions providing for the

16         assessment of property receiving the low-income

17         housing tax credit; providing for the

18         assessment of structural improvements on land

19         owned by a community land trust and used to

20         provide affordable housing; defining the term

21         "community land trust"; providing for the

22         conveyance of structural improvements, subject

23         to certain conditions; specifying the criteria

24         to be used in arriving at just valuation of a

25         structural improvement; amending s. 196.1978,

26         F.S., relating to the affordable housing

27         property exemption; conforming provisions to

28         changes made by the act; authorizing the

29         Department of Revenue to adopt emergency rules;

30         providing for application and renewal thereof;

31         amending s. 196.002, F.S.; revising certain


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    SB 4-D                                         First Engrossed



 1         reporting requirements for the property

 2         appraiser in order to conform to changes made

 3         by the act; amending s. 193.114, F.S.;

 4         providing additional requirements for

 5         assessment rolls; amending s. 193.155, F.S.;

 6         providing for the assessment of homestead

 7         property following a change in ownership based

 8         on the just value of the immediate prior

 9         homestead; providing for determining the just

10         value of the new homestead; providing for

11         assessing a homestead established by two or

12         more persons who held prior homestead property;

13         providing requirements for applying for such an

14         assessment; requiring that the Department of

15         Revenue provide by rule for documenting

16         entitlement to the assessment; amending s.

17         196.031, F.S.; increasing the amount of the

18         exemption provided for homestead property;

19         providing for an additional exemption for

20         levies other than school district levies;

21         deleting obsolete provisions; deleting a

22         requirement that property appraisers compile

23         information concerning the loss of certain tax

24         revenues and submit a copy to the Department of

25         Revenue; creating s. 196.078, F.S.; providing

26         for an additional homestead exemption for

27         first-time Florida homebuyers; providing a

28         definition; providing the exemption as a

29         first-time Florida homebuyer to a member of the

30         United States Armed Services under certain

31         circumstances; providing for the amount of the


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    SB 4-D                                         First Engrossed



 1         additional exemption; requiring that a person

 2         claiming such exemption submit a sworn

 3         statement attesting that he or she has never

 4         owned property that received a homestead

 5         exemption in this state; providing requirements

 6         for forms; providing penalties; creating s.

 7         196.098, F.S.; providing an additional tax

 8         exemption for low-income seniors; providing for

 9         eligibility and a limitation on income;

10         providing for an annual adjustment in the

11         income limitations; requiring the department to

12         provide for verifying age and income by rule;

13         amending s. 196.161, F.S.; providing that

14         claims for homestead exemptions by persons not

15         entitled to such exemptions subjects the

16         property to tax liens; amending s. 197.252,

17         F.S., relating to the homestead tax deferral;

18         conforming provisions to changes made by the

19         act; creating s. 196.183, F.S.; exempting each

20         tangible personal property tax return from a

21         specified amount of assessed value; limiting a

22         single business operation within a county to

23         one exemption; providing a procedure for

24         waiving the requirement to file an annual

25         tangible personal property tax return if the

26         taxpayer is entitled to the exemption;

27         providing penalties for failure to file a

28         return as required or to claim more exemptions

29         than allowed; providing that the exemption does

30         not apply to certain mobile homes; creating s.

31         193.803, F.S.; providing for the assessment of


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    SB 4-D                                         First Engrossed



 1         rental property used for workforce housing or

 2         affordable housing; authorizing a property

 3         owner to appeal a denial of eligibility to the

 4         value adjustment board; requiring that a

 5         property owner file an application for such

 6         classification with the property appraiser or

 7         file a petition with the value adjustment

 8         board; providing a fee for filing a petition;

 9         providing for reapplication to be made on a

10         short form provided by the Department of

11         Revenue; defining the term "extenuating

12         circumstances" for purposes of granting a

13         classification for January 1, 2008; specifying

14         the types of property that are eligible to be

15         classified as workforce rental housing or

16         affordable rental housing; providing for the

17         assessment of property receiving the low-income

18         housing tax credit; requiring that property be

19         removed from such classification if its use or

20         program eligibility changes; providing the

21         methodologies for assessing workforce rental

22         housing and affordable rental housing;

23         requiring that the property owner annually

24         provide a rent roll and income and expense

25         statement to the property appraiser for the

26         preceding year; authorizing the property

27         appraiser to base the assessment on the best

28         available information if the property owner

29         fails to provide the rent roll and statement;

30         providing for a tax lien to be filed against

31         property that is misclassified as workforce


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    SB 4-D                                         First Engrossed



 1         rental housing or affordable rental housing

 2         within a specified period; amending ss.

 3         192.0105, 193.052, 194.011, 195.073, and

 4         195.096, F.S., relating to taxpayer rights, the

 5         preparation and serving of returns, assessments

 6         involving agricultural lands, assessment

 7         notices and objections, the classification of

 8         property, and the review of assessment rolls;

 9         conforming provisions to changes made by the

10         act; creating s. 200.186, F.S.; specifying a

11         formula for counties, municipalities, municipal

12         service taxing units, dependent districts, and

13         independent districts to determine a maximum

14         millage rate for the 2008-2009 fiscal year;

15         providing that a taxing authority in violation

16         of such provision forfeits its local government

17         half-cent sales tax revenues; providing certain

18         exceptions to the limitations on millage rates;

19         providing an exception for calculating the

20         rolled-back rate for certain counties;

21         providing that certain units of government are

22         recognized as municipalities; providing for an

23         annual distribution of funds to fiscally

24         constrained counties in proportion to the

25         revenue reduction resulting from certain

26         constitutional amendments; limiting the total

27         annual distribution; requiring the Department

28         of 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


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    SB 4-D                                         First Engrossed



 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; providing that certain provisions of

 9         the act apply retroactively; providing

10         effective dates, one of which is contingent.

11  

12  Be It Enacted by the Legislature of the State of Florida:

13  

14         Section 1.  Section 194.301, Florida Statutes, is

15  amended to read:

16         194.301  Presumption of correctness.--

17         (1)  In any administrative or judicial action in which

18  a taxpayer challenges an ad valorem tax assessment of value,

19  the property appraiser's assessment shall be presumed correct.

20  This presumption of correctness is lost if the taxpayer shows

21  by a preponderance of the evidence that either the property

22  appraiser has failed to consider properly the criteria in s.

23  193.011 or if the property appraiser's assessment is

24  arbitrarily based on appraisal practices that which are

25  different from the appraisal practices generally applied by

26  the property appraiser to comparable property within the same

27  class and within the same county. In addition, except for

28  homestead property, the presumption of correctness is lost if

29  the percentage change, exclusive of new construction, in just

30  value of the challenged parcel is greater than the percentage

31  change for the category of property in which the challenged


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    SB 4-D                                         First Engrossed



 1  parcel is included. If the presumption of correctness is lost,

 2  the taxpayer has shall have the burden of proving by a

 3  preponderance of the evidence that the appraiser's assessment

 4  is in excess of just value. If the presumption of correctness

 5  is retained, the taxpayer has shall have the burden of proving

 6  by clear and convincing evidence that the appraiser's

 7  assessment is in excess of just value. In no case shall the

 8  taxpayer have the burden of proving that the property

 9  appraiser's assessment is not supported by any reasonable

10  hypothesis of a legal assessment. If the property appraiser's

11  assessment is determined to be erroneous, the Value Adjustment

12  Board or the court can establish the assessment if there

13  exists competent, substantial evidence in the record, which

14  cumulatively meets the requirements of s. 193.011. If the

15  record lacks competent, substantial evidence meeting the just

16  value criteria of s. 193.011, the matter shall be remanded to

17  the property appraiser with appropriate directions from the

18  Value Adjustment Board or the court. This section does not

19  authorize any value adjustment board or court to establish the

20  value of property except in accordance with the State

21  Constitution.

22         (2)  The percentage change for a category of property

23  shall be based on the percentage change in just value from the

24  prior year to the current year of all parcels within that

25  category in both years, exclusive of new construction,

26  calculated for each tax roll by the property appraiser as of

27  the date on which the current year's proposed tax notices were

28  mailed. The property appraiser shall make available on the

29  appraiser's website or upon request the percentage change for

30  each category as soon as practicable, but no later than 10

31  days after such mailing.


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    SB 4-D                                         First Engrossed



 1         (3)  For purposes of this section, categories of

 2  property include:

 3         (a)  Nonhomestead single-family residences.

 4         (b)  Nonhomestead condominiums and cooperatives.

 5         (c)  Nonhomestead mobile homes.

 6         (d)  Multifamily and retirement homes.

 7         (e)  Agricultural, high-water recharge, historic

 8  property used for commercial or certain nonprofit purposes,

 9  and other use-valued property.

10         (f)  Vacant residential lots.

11         (g)  Nonagricultural acreage and other undeveloped

12  parcels.

13         (h)  Improved commercial and industrial property.

14         (i)  Unimproved commercial and industrial property.

15         (j)  Taxable institutional or governmental, utility,

16  locally assessed railroad, oil, gas, and mineral land,

17  subsurface rights, and other real property.

18         Section 2.  The amendments made by this act to s.

19  194.301, Florida Statutes, apply only to assessments made on

20  or after January 1, 2008.

21         Section 3.  Section 193.017, Florida Statutes, is

22  amended to read:

23         (Substantial rewording of section. See

24         s. 193.017, F.S., for present text.)

25         193.017  Assessment of structural improvements on land

26  owned by a community land trust and used to provide affordable

27  housing.--

28         (1)  As used in this section, the term "community land

29  trust" means a nonprofit entity that is qualified as

30  charitable under s. 501(c)(3) of the Internal Revenue Code and

31  has as one of its purposes the acquisition of land to be held


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    SB 4-D                                         First Engrossed



 1  in perpetuity for the primary purpose of providing affordable

 2  homeownership.

 3         (2)  A community land trust may convey structural

 4  improvements located on specific parcels of such land which

 5  are identified by a legal description contained in and subject

 6  to a ground lease having a term of at least 99 years to

 7  natural persons or families who meet the extremely-low,

 8  very-low, low, and moderate income limits, as specified in s.

 9  420.0004, or the income limits for workforce housing, as

10  defined in s. 420.5095(3). A community land trust shall retain

11  a preemptive option to purchase any structural improvements on

12  the land at a price determined by a formula specified in the

13  ground lease which is designed to ensure that the structural

14  improvements remain affordable.

15         (3)  In arriving at just valuation under s. 193.011, a

16  structural improvement that provides affordable housing on

17  land owned by a community land trust and subject to a 99-year

18  or longer ground lease shall be assessed using the following

19  criteria:

20         (a)  The amount a willing purchaser would pay a willing

21  seller, which may not exceed the amount determined by the

22  formula in the ground lease.

23         (b)  If the ground lease and all amendments and

24  supplements thereto, or a memorandum documenting how such

25  lease and amendments or supplements restrict the price at

26  which the improvements may be sold, is recorded in the

27  official public records of the county in which the leased land

28  is located, the recorded lease and any amendments and

29  supplements, or the recorded memorandum, shall be deemed a

30  land use regulation during the term of the lease as amended or

31  supplemented.


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    SB 4-D                                         First Engrossed



 1         Section 4.  Section 196.1978, Florida Statutes, is

 2  amended to read:

 3         196.1978  Affordable housing property

 4  exemption.--Property used to provide affordable housing

 5  serving eligible persons as defined by s. 159.603(7) and

 6  natural persons or families meeting the extremely-low,

 7  very-low, low, or moderate persons meeting income limits

 8  specified in s. 420.0004 s. 420.0004(8), (10), (11), and (15),

 9  which property is owned entirely by a nonprofit entity that

10  which is a corporation not for profit which is qualified as

11  charitable under s. 501(c)(3) of the Internal Revenue Code and

12  which complies with Rev. Proc. 96-32, 1996-1 C.B. 717 or a

13  limited partnership, the sole general partner of which is a

14  corporation not for profit which is qualified as charitable

15  under s. 501(c)(3) of the Internal Revenue Code and which

16  complies with Rev. Proc. 96-32, 1996-1 C.B. 717, shall be

17  considered property owned by an exempt entity and used for a

18  charitable purpose, and those portions of the affordable

19  housing property which provide housing to natural persons or

20  families that meet the extremely-low, very-low, low, or

21  moderate income limits specified individuals with incomes as

22  defined in s. 420.0004 s. 420.0004(10) and (15) shall be

23  exempt from ad valorem taxation to the extent authorized in s.

24  196.196. All property identified in this section shall comply

25  with the criteria for determination of exempt status to be

26  applied by property appraisers on an annual basis as defined

27  in s. 196.195. The Legislature intends that any property owned

28  by a limited liability company or a limited partnership that

29  which is disregarded as an entity for federal income tax

30  purposes pursuant to Treasury Regulation 301.7701-3(b)(1)(ii)

31  shall be treated as owned by its sole member or sole general


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    SB 4-D                                         First Engrossed



 1  partner. The exemption provided in this section also extends

 2  to land that is owned by an exempt entity and that is subject

 3  to a 99-year or longer ground lease for the purpose of

 4  providing affordable homeownership.

 5         Section 5.  (1)  The executive director of the

 6  Department of Revenue is authorized, and all conditions are

 7  deemed met, to adopt emergency rules under ss. 120.536(1) and

 8  120.54(4), Florida Statutes, for the purpose of implementing

 9  sections 3 and 4 of this act.

10         (2)  The executive director of the Department of

11  Revenue is authorized, and all conditions are deemed met, to

12  adopt emergency rules under ss. 120.536(1) and 120.54(4),

13  Florida Statutes, for the purpose of implementing sections 6

14  through 21 of this act.

15         (3)  In anticipation of implementing those portions of

16  this act which have not taken effect, the executive director

17  of the Department of Revenue is authorized, and all conditions

18  are deemed met, to adopt emergency rules under ss. 120.536(1)

19  and 120.54(4), Florida Statutes, for the purpose of making

20  necessary changes and preparations so that forms, methods, and

21  data records, electronic or otherwise, are ready and in place

22  if those portions of this act which have not taken effect

23  become law.

24         (4)  Notwithstanding any other provision of law, such

25  emergency rules shall remain in effect for 18 months after the

26  date of adoption and may be renewed during the pendency of

27  procedures to adopt rules addressing the subject of the

28  emergency rules.

29         Section 6.  Section 196.002, Florida Statutes, is

30  amended to read:

31  


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    SB 4-D                                         First Engrossed



 1         196.002  Legislative intent.--For the purposes of

 2  assessment roll recordkeeping and reporting,:

 3         (1)  The increase in the homestead exemption provided

 4  in s. 196.031(3)(d) shall be reported separately for those

 5  persons entitled to exemption under paragraph (a) or paragraph

 6  (b) of s. 196.031(3) and for those persons entitled to

 7  exemption under s. 196.031(1) but not under said paragraphs;

 8  and

 9         (2)  the exemptions authorized by each provision of

10  this chapter shall be reported separately for each category of

11  exemption in each such provision, both as to total value

12  exempted and as to the number of exemptions granted.

13         Section 7.  Subsection (2) of section 193.114, Florida

14  Statutes, is amended to read:

15         193.114  Preparation of assessment rolls.--

16         (2)  The department shall promulgate regulations and

17  forms for the preparation of the real property assessment roll

18  to reflect:

19         (a)  A brief description of the property for purposes

20  of location and, effective January 1, 1996, a market area code

21  established according to department guidelines.  However, if a

22  property appraiser uses a neighborhood code, beginning in

23  1994, the property appraiser shall provide the neighborhood

24  code to the department.

25         (b)  The just value (using the factors set out in s.

26  193.011) of all property. The assessed value for school

27  district levies and for nonschool district levies shall be

28  separately listed.

29         (c)  When property is wholly or partially exempt, a

30  categorization of such exemption. There shall be a separate

31  listing on the roll for exemptions pertaining to assessed


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    SB 4-D                                         First Engrossed



 1  value for school district levies and for nonschool district

 2  levies.

 3         (d)  When property is classified so that it is assessed

 4  other than under s. 193.011, the value according to its

 5  classified use and its value as assessed under s. 193.011.

 6         (e)  The owner or fiduciary responsible for payment of

 7  taxes on the property, his or her address, and an indication

 8  of any fiduciary capacity (such as executor, administrator,

 9  trustee, etc.) as appropriate.

10         (f)  The millage levied on the property, including

11  separately, school district millage and nonschool district

12  millage.

13         (g)  A separate listing for taxable value for school

14  district levies and for nonschool district levies. The tax

15  shall be, determined by multiplying the millages by the

16  taxable values for school district levies and nonschool

17  district levies value.

18         Section 8.  Section 193.155, Florida Statutes, is

19  amended to read:

20         193.155  Homestead assessments.--Homestead property

21  shall be assessed at just value as of January 1, 1994.

22  Property receiving the homestead exemption after January 1,

23  1994, shall be assessed at just value as of January 1 of the

24  year in which the property receives the exemption unless the

25  provisions of subsection (8) apply.

26         (1)  Beginning in 1995, or the year following the year

27  the property receives homestead exemption, whichever is later,

28  the property shall be reassessed annually on January 1. Any

29  change resulting from such reassessment shall not exceed the

30  lower of the following:

31  


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    SB 4-D                                         First Engrossed



 1         (a)  Three percent of the assessed value of the

 2  property for the prior year; or

 3         (b)  The percentage change in the Consumer Price Index

 4  for All Urban Consumers, U.S. City Average, all items

 5  1967=100, or successor reports for the preceding calendar year

 6  as initially reported by the United States Department of

 7  Labor, Bureau of Labor Statistics.

 8         (2)  If the assessed value of the property as

 9  calculated under subsection (1) exceeds the just value, the

10  assessed value of the property shall be lowered to the just

11  value of the property.

12         (3)  Except as provided in this subsection or

13  subsection (8), property assessed under this section shall be

14  assessed at just value as of January 1 of the year following a

15  change of ownership. Thereafter, the annual changes in the

16  assessed value of the property are subject to the limitations

17  in subsections (1) and (2). For the purpose of this section, a

18  change in ownership means any sale, foreclosure, or transfer

19  of legal title or beneficial title in equity to any person,

20  except as provided in this subsection. There is no change of

21  ownership if:

22         (a)  Subsequent to the change or transfer, the same

23  person is entitled to the homestead exemption as was

24  previously entitled and:

25         1.  The transfer of title is to correct an error;

26         2.  The transfer is between legal and equitable title;

27  or

28         3.  The change or transfer is by means of an instrument

29  in which the owner is listed as both grantor and grantee of

30  the real property and one or more other individuals are

31  additionally named as grantee. However, if any individual who


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    SB 4-D                                         First Engrossed



 1  is additionally named as a grantee applies for a homestead

 2  exemption on the property, the application shall be considered

 3  a change of ownership;

 4         (b)  The transfer is between husband and wife,

 5  including a transfer to a surviving spouse or a transfer due

 6  to a dissolution of marriage;

 7         (c)  The transfer occurs by operation of law under s.

 8  732.4015; or

 9         (d)  Upon the death of the owner, the transfer is

10  between the owner and another who is a permanent resident and

11  is legally or naturally dependent upon the owner.

12         (4)(a)  Except as provided in paragraph (b), changes,

13  additions, or improvements to homestead property shall be

14  assessed at just value as of the first January 1 after the

15  changes, additions, or improvements are substantially

16  completed.

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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    SB 4-D                                         First Engrossed



 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

31  


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    SB 4-D                                         First Engrossed



 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.

 7         (6)  Only property that receives a homestead exemption

 8  is subject to this section. No portion of property that is

 9  assessed solely on the basis of character or use pursuant to

10  s. 193.461 or s. 193.501, or assessed pursuant to s. 193.505,

11  is subject to this section. When property is assessed under s.

12  193.461, s. 193.501, or s. 193.505 and contains a residence

13  under the same ownership, the portion of the property

14  consisting of the residence and curtilage must be assessed

15  separately, pursuant to s. 193.011, for the assessment to be

16  subject to the limitation in this section.

17         (7)  If a person received a homestead exemption limited

18  to that person's proportionate interest in real property, the

19  provisions of this section apply only to that interest.

20         (8)  Property assessed under this section shall be

21  assessed at less than just value following a change in

22  ownership, for all levies other than school district levies,

23  when the person who establishes a new homestead has received a

24  homestead exemption as of January 1 of either of the two

25  immediately preceding years. A person who establishes a new

26  homestead as of January 1, 2008, is entitled to have the new

27  homestead assessed at less than just value only if that person

28  received a homestead exemption on January 1, 2007. The

29  assessed value of the newly established homestead shall be

30  determined as provided in this subsection.

31  


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    SB 4-D                                         First Engrossed



 1         (a)  If the just value of the new homestead as of

 2  January 1 is greater than or equal to the just value of the

 3  immediate prior homestead of the person establishing the new

 4  homestead as of January 1 of the year in which the immediate

 5  prior homestead was abandoned, the assessed value of the new

 6  homestead shall be the just value of the new homestead minus

 7  an amount equal to the lesser of $1 million or the difference

 8  between the just value and the assessed value of the immediate

 9  prior homestead as of January 1 of the year in which the prior

10  homestead was abandoned. Thereafter, the homestead shall be

11  assessed as provided in this section.

12         (b)  If the just value of the new homestead as of

13  January 1 is less than the just value of the immediate prior

14  homestead as of January 1 of the year in which the immediate

15  prior homestead was abandoned, the assessed value of the new

16  homestead shall be equal to the just value of the new

17  homestead divided by the just value of the immediate prior

18  homestead and multiplied by the assessed value of the

19  immediate prior homestead. However, if the difference between

20  the just value of the new homestead and the assessed value of

21  the new homestead calculated pursuant to this paragraph is

22  greater than $1 million, the assessed value of the new

23  homestead shall be increased so that the difference between

24  the just value and the assessed value equals $1 million.

25  Thereafter, the homestead shall be assessed as provided in

26  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 would otherwise be eligible to

30  have a new homestead property assessed under this subsection

31  establish a single new homestead, the reduction in just value


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    SB 4-D                                         First Engrossed



 1  shall be limited to the reduction that could have resulted

 2  from any one of the eligible prior homesteads.

 3         (d)  If two or more persons abandon their jointly owned

 4  homestead property and one or more such persons establish a

 5  new homestead that would otherwise be eligible for assessment

 6  under this subsection, each person is entitled to a reduction

 7  in just value for the new homestead in proportion to his or

 8  her ownership interest in the prior homestead. There shall be

 9  no reduction in assessed value of any new homestead unless the

10  prior homestead is reassessed under subsection (3) or this

11  subsection as of January 1 after the abandonment occurs.

12         (e)  In order to have his or her homestead property

13  assessed under this subsection, a person must provide to the

14  property appraiser a copy of his or her notice of proposed

15  property taxes for an eligible prior homestead at the same

16  time he or she applies for the homestead exemption, and must

17  sign a sworn statement, on a form prescribed by the

18  department, attesting to his or her entitlement to the

19  assessment.

20  

21  The department shall require by rule that the required

22  documentation be submitted with the homestead exemption

23  application under the timeframes and processes set forth in

24  chapter 196 to the extent practicable, and that the filing of

25  the statement be supported by copies of such notices.

26         (9)(8)  Erroneous assessments of homestead property

27  assessed under this section may be corrected in the following

28  manner:

29         (a)  If errors are made in arriving at any assessment

30  under this section due to a material mistake of fact

31  concerning an essential characteristic of the property, the


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    SB 4-D                                         First Engrossed



 1  just value and assessed value must be recalculated for every

 2  such year, including the year in which the mistake occurred.

 3         (b)  If changes, additions, or improvements are not

 4  assessed at just value as of the first January 1 after they

 5  were substantially completed, the property appraiser shall

 6  determine the just value for such changes, additions, or

 7  improvements for the year they were substantially completed.

 8  Assessments for subsequent years shall be corrected, applying

 9  this section if applicable.

10         (c)  If back taxes are due pursuant to s. 193.092, the

11  corrections made pursuant to this subsection shall be used to

12  calculate such back taxes.

13         (10)(9)  If the property appraiser determines that for

14  any year or years within the prior 10 years a person who was

15  not entitled to the homestead property assessment limitation

16  granted under this section was granted the homestead property

17  assessment limitation, the property appraiser making such

18  determination shall record in the public records of the county

19  a notice of tax lien against any property owned by that person

20  in the county, and such property must be identified in the

21  notice of tax lien. Such property that is situated in this

22  state is subject to the unpaid taxes, plus a penalty of 50

23  percent of the unpaid taxes for each year and 15 percent

24  interest per annum. However, when a person entitled to

25  exemption pursuant to s. 196.031 inadvertently receives the

26  limitation pursuant to this section following a change of

27  ownership, the assessment of such property must be corrected

28  as provided in paragraph (9)(a) (8)(a), and the person need

29  not pay the unpaid taxes, penalties, or interest.

30         Section 9.  Section 196.031, Florida Statutes, is

31  amended to read:


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    SB 4-D                                         First Engrossed



 1         196.031  Exemption of homesteads.--

 2         (1)(a)  Every person who, on January 1, has the legal

 3  title or beneficial title in equity to real property in this

 4  state and who resides thereon and in good faith makes the same

 5  his or her permanent residence, or the permanent residence of

 6  another or others legally or naturally dependent upon such

 7  person, is entitled to an exemption from all taxation, except

 8  for assessments for special benefits, up to the assessed

 9  valuation of $25,000 $5,000 on the residence and contiguous

10  real property, as defined in s. 6, Art. VII of the State

11  Constitution. Such title may be held by the entireties,

12  jointly, or in common with others, and the exemption may be

13  apportioned among such of the owners as shall reside thereon,

14  as their respective interests shall appear. If only one of the

15  owners of an estate held by the entireties or held jointly

16  with the right of survivorship resides on the property, that

17  owner is allowed an exemption of up to the assessed valuation

18  of $25,000 $5,000 on the residence and contiguous real

19  property. However, no such exemption of more than $25,000

20  $5,000 is allowed to any one person or on any one dwelling

21  house, except that an exemption up to the assessed valuation

22  of $25,000 $5,000 may be allowed on each apartment or mobile

23  home occupied by a tenant-stockholder or member of a

24  cooperative corporation and on each condominium parcel

25  occupied by its owner. Except for owners of an estate held by

26  the entireties or held jointly with the right of survivorship,

27  the amount of the exemption may not exceed the proportionate

28  assessed valuation of all owners who reside on the property.

29  Before such exemption may be granted, the deed or instrument

30  shall be recorded in the official records of the county in

31  which the property is located. The property appraiser may


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    SB 4-D                                         First Engrossed



 1  request the applicant to provide additional ownership

 2  documents to establish title.

 3         (b)  Every person who qualifies to receive the

 4  exemption provided in paragraph (a) is entitled to an

 5  additional exemption of up to $25,000 on the assessed

 6  valuation greater than $50,000 and up to $75,000 of assessed

 7  value for all levies other than school district levies.

 8         (2)  As used in subsection (1), the term "cooperative

 9  corporation" means a corporation, whether for profit or not

10  for profit, organized for the purpose of owning, maintaining,

11  and operating an apartment building or apartment buildings or

12  a mobile home park to be occupied by its stockholders or

13  members; and the term "tenant-stockholder or member" means an

14  individual who is entitled, solely by reason of his or her

15  ownership of stock or membership in a cooperative corporation,

16  as evidenced in the official records of the office of the

17  clerk of the circuit court of the county in which the

18  apartment building is located, to occupy for dwelling purposes

19  an apartment in a building owned by such corporation or to

20  occupy for dwelling purposes a mobile home which is on or a

21  part of a cooperative unit. A corporation leasing land for a

22  term of 98 years or more for the purpose of maintaining and

23  operating a cooperative thereon shall be deemed the owner for

24  purposes of this exemption.

25         (3)(a)  The exemption provided in this section does For

26  every person who is entitled to the exemption provided in

27  subsection (1), who is a permanent resident of this state, and

28  who is 65 years of age or older, the exemption is increased to

29  $10,000 of assessed valuation for taxes levied by governing

30  bodies of counties, municipalities, and special districts.

31  


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    SB 4-D                                         First Engrossed



 1         (b)  For every person who is entitled to the exemption

 2  provided in subsection (1), who has been a permanent resident

 3  of this state for the 5 consecutive years prior to claiming

 4  the exemption under this subsection, and who qualifies for the

 5  exemption granted pursuant to s. 196.202 as a totally and

 6  permanently disabled person, the exemption is increased to

 7  $9,500 of assessed valuation for taxes levied by governing

 8  bodies of counties, municipalities, and special districts.

 9         (c)  No homestead shall be exempted under both

10  paragraphs (a) and (b). In no event shall the combined

11  exemptions of s. 196.202 and paragraph (a) or paragraph (b)

12  exceed $10,000.

13         (d)  For every person who is entitled to the exemption

14  provided in subsection (1) and who is a permanent resident of

15  this state, the exemption is increased to a total of $25,000

16  of assessed valuation for taxes levied by governing bodies of

17  school districts.

18         (e)  For every person who is entitled to the exemption

19  provided in subsection (1) and who is a resident of this

20  state, the exemption is increased to a total of $25,000 of

21  assessed valuation for levies of taxing authorities other than

22  school districts. However, the increase provided in this

23  paragraph shall not apply with respect to the assessment roll

24  of a county unless and until the roll of that county has been

25  approved by the executive director pursuant to s. 193.1142.

26         (4)  The property appraisers of the various counties

27  shall each year compile a list of taxable property and its

28  value removed from the assessment rolls of each school

29  district as a result of the excess of exempt value above that

30  amount allowed for nonschool levies as provided in subsections

31  (1) and (3), as well as a statement of the loss of tax revenue


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    SB 4-D                                         First Engrossed



 1  to each school district from levies other than the minimum

 2  financial effort required pursuant to s. 1011.60(6), and shall

 3  deliver a copy thereof to the Department of Revenue upon

 4  certification of the assessment roll to the tax collector.

 5         (4)(5)  The exemption provided in this section applies

 6  only to those parcels classified and assessed as

 7  owner-occupied residential property or only to the portion of

 8  property so classified and assessed.

 9         (5)(6)  A person who is receiving or claiming the

10  benefit of an ad valorem tax exemption or a tax credit in

11  another state where permanent residency is required as a basis

12  for the granting of that ad valorem tax exemption or tax

13  credit is not entitled to the homestead exemption provided by

14  this section. This subsection does not apply to a person who

15  has the legal or equitable title to real estate in Florida and

16  maintains thereon the permanent residence of another legally

17  or naturally dependent upon the owner.

18         (6)(7)  When homestead property is damaged or destroyed

19  by misfortune or calamity and the property is uninhabitable on

20  January 1 after the damage or destruction occurs, the

21  homestead exemption may be granted if the property is

22  otherwise qualified and if the property owner notifies the

23  property appraiser that he or she intends to repair or rebuild

24  the property and live in the property as his or her primary

25  residence after the property is repaired or rebuilt and does

26  not claim a homestead exemption on any other property or

27  otherwise violate this section. Failure by the property owner

28  to commence the repair or rebuilding of the homestead property

29  within 3 years after January 1 following the property's damage

30  or destruction constitutes abandonment of the property as a

31  homestead.


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    SB 4-D                                         First Engrossed



 1         Section 10.  Section 196.078, Florida Statutes, is

 2  created to read:

 3         196.078  Additional homestead exemption for first-time

 4  Florida homebuyers.--

 5         (1)  As used in this section, the term "first-time

 6  Florida homebuyer" means a person who establishes the right to

 7  receive the homestead exemption provided in s. 196.031 within

 8  1 year after purchasing the homestead property and who had not

 9  previously owned property receiving the homestead exemption

10  provided in s. 196.031. Any resident of the state who is an

11  active member of the United States Armed Services and who

12  sells his or her homestead property due to a permanent move of

13  duty station shall be considered a first-time Florida

14  homebuyer and is eligible to receive the full exemption

15  provided in this section if the active service member

16  establishes the right to receive the homestead exemption

17  provided in s. 196.031 within one year after purchasing the

18  homestead property. The right to the full exemption in this

19  section shall apply even if the current spouse of an active

20  service member previously received a homestead exemption as

21  provided in s. 196.031.

22         (2)  Every first-time Florida homebuyer is entitled to

23  an additional homestead exemption in an amount equal to 25

24  percent of the homestead property's just value on January 1 of

25  the year in which the homestead is established, not to exceed

26  25 percent of the median just value of homesteads in the

27  county in which the homestead is located in the year prior to

28  establishing the new homestead. This exemption is not

29  available if any owner of the property has previously owned

30  property that received the homestead exemption provided in s.

31  196.031. The additional homestead exemption shall be reduced


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    SB 4-D                                         First Engrossed



 1  each year by the difference between the homestead's just value

 2  and assessed value as determined under s. 193.155 until the

 3  value of the exemption is reduced to zero. The exemption

 4  provided under this subsection applies to all levies other

 5  than school district levies.

 6         (3)  The property appraiser shall require a first-time

 7  Florida homebuyer claiming an exemption under this section to

 8  submit, not later than March 1 on a form prescribed by the

 9  Department of Revenue, a sworn statement attesting that the

10  taxpayer, and each other person who holds legal or equitable

11  title to the property, has never owned property that received

12  the homestead exemption provided by s. 196.031. In order for

13  the exemption to be retained upon the addition of another

14  person to the title to the property, the person added must

15  also submit, not later than the subsequent March 1 on a form

16  prescribed by the department, a sworn statement attesting that

17  he or she has never held title to Florida homestead property.

18         (4)  The provisions of ss. 196.131 and 196.161 apply to

19  the exemption provided in this section.

20         Section 11.  Section 196.098, Florida Statutes, is

21  created to read:

22         196.098  Exemption for low-income seniors.--

23         (1)  Any real estate used and owned as a homestead by

24  an eligible low-income senior is exempt from taxation on the

25  first $100,000 of assessed value as provided in this section.

26         (2)  As used in this section, the term "low-income

27  senior" means a permanent resident of this state who has

28  attained 65 years of age and whose household income does not

29  exceed $23,604. Submission of an affidavit that the person

30  claiming the exemption under subsection (1) is a permanent

31  resident of this state is prima facie proof of such residence.


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    SB 4-D                                         First Engrossed



 1  For purposes of this section, household income means that the

 2  gross income of all persons residing in or upon the homestead

 3  for the prior year may not exceed $23,604. For purposes of

 4  this section, the term "gross income" includes United States

 5  Department of Veterans Affairs benefits and any social

 6  security benefits paid to the person.

 7         (3)  The maximum income limitation provided in this

 8  subsection shall be adjusted annually on January 1, beginning

 9  January 1, 2008, by the percentage change in the average

10  cost-of-living index in the period January 1 through December

11  31 of the immediate prior year compared with the same period

12  for the year prior to that. The index is the average of the

13  monthly consumer price index figures for the stated 12-month

14  period, relative to the United States as a whole, issued by

15  the United States Department of Labor.

16         (4)  The department shall require by rule that the

17  taxpayer annually submit to the property appraiser a sworn

18  return of age and gross income pursuant to subsection (2). The

19  department shall require that the filing of such return be

20  accompanied by proof of age, copies of federal income tax

21  returns for the prior year, wage and earning statements (W-2

22  forms), and other documents it deems necessary for each member

23  of the household. The taxpayer's return shall attest to the

24  accuracy of such copies. The department shall prescribe and

25  furnish a form to be used for this purpose which shall include

26  spaces for a separate listing of United States Department of

27  Veterans Affairs benefits and social security benefits.

28         Section 12.  Paragraph (a) of subsection (1) of section

29  196.161, Florida Statutes, is amended to read:

30  

31  


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    SB 4-D                                         First Engrossed



 1         196.161  Homestead exemptions; lien imposed on property

 2  of person claiming exemption although not a permanent

 3  resident.--

 4         (1)(a)  When the estate of any person is being probated

 5  or administered in another state under an allegation that such

 6  person was a resident of that state and the estate of such

 7  person contains real property situate in this state upon which

 8  homestead exemption has been allowed pursuant to this chapter

 9  s. 196.031 for any year or years within 10 years immediately

10  prior to the death of the deceased, then within 3 years after

11  the death of such person the property appraiser of the county

12  where the real property is located shall, upon knowledge of

13  such fact, record a notice of tax lien against the property

14  among the public records of that county, and the property

15  shall be subject to the payment of all taxes exempt

16  thereunder, a penalty of 50 percent of the unpaid taxes for

17  each year, plus 15 percent interest per year, unless the

18  circuit court having jurisdiction over the ancillary

19  administration in this state determines that the decedent was

20  a permanent resident of this state during the year or years an

21  exemption was allowed, whereupon the lien shall not be filed

22  or, if filed, shall be canceled of record by the property

23  appraiser of the county where the real estate is located.

24         Section 13.  Paragraph (b) of subsection (2) of section

25  197.252, Florida Statutes, is amended to read:

26         197.252  Homestead tax deferral.--

27         (2)

28         (b)  If the applicant is 65 years of age or older

29  entitled to claim the increased exemption by reason of age and

30  residency as provided in s. 196.031(3)(a), approval of the

31  application shall defer that portion of the ad valorem taxes


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    SB 4-D                                         First Engrossed



 1  plus non-ad valorem assessments which exceeds 3 percent of the

 2  applicant's household income for the prior calendar year. If

 3  any applicant's household income for the prior calendar year

 4  is less than $10,000, or is less than the amount of the

 5  household income designated for the additional homestead

 6  exemption pursuant to s. 196.075, and the applicant is 65

 7  years of age or older, approval of the application shall defer

 8  the ad valorem taxes plus non-ad valorem assessments in their

 9  entirety.

10         Section 14.  Section 196.183, Florida Statutes, is

11  created to read:

12         196.183  Exemption for tangible personal property.--

13         (1)  Each tangible personal property tax return is

14  eligible for an exemption from ad valorem taxation of up to

15  $25,000 of assessed value. A single return must be filed for

16  each site in the county where the owner of tangible personal

17  property transacts business. Owners of freestanding property

18  placed at multiple sites, other than sites where the owner

19  transacts business, must file a single return, including all

20  such property located in the county. Freestanding property

21  placed at multiple sites includes vending and amusement

22  machines, LP/propane tanks, utility and cable company

23  property, billboards, leased equipment, and similar property

24  that is not customarily located in the offices, stores, or

25  plants of the owner, but is placed throughout the county.

26  Railroads, private carriers, and other companies assessed

27  pursuant to s. 193.085 shall be allowed one $25,000 exemption

28  for each county to which the value of their property is

29  allocated.

30         (2)  The requirement that an annual tangible personal

31  property tax return pursuant to s. 193.052 be filed for


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    SB 4-D                                         First Engrossed



 1  taxpayers owning taxable property the value of which, as

 2  listed on the return, does not exceed the exemption provided

 3  in this section is waived. In order to qualify for this

 4  waiver, a taxpayer must file an initial return on which the

 5  exemption is taken. If, in subsequent years, the taxpayer owns

 6  taxable property the value of which, as listed on the return,

 7  exceeds the exemption, the taxpayer is obligated to file a

 8  return. The taxpayer may again qualify for the waiver only

 9  after filing a return on which the value as listed on the

10  return does not exceed the exemption. A return filed or

11  required to be filed shall be considered an application filed

12  or required to be filed for the exemption under this section.

13         (3)  The exemption provided in this section does not

14  apply in any year a taxpayer fails to file a return that is

15  not waived pursuant to subsection (2). Any taxpayer who

16  received a waiver pursuant to subsection (2) and who owns

17  taxable property the value of which, as listed on the return,

18  exceeds the exemption in a subsequent year and who fails to

19  file a return with the property appraiser is subject to the

20  penalty contained in s. 193.072(1)(a) calculated without the

21  benefit of the exemption pursuant to this section. Any

22  taxpayer claiming more exemptions than allowed pursuant to

23  subsection (1) is subject to the taxes exempted as a result of

24  wrongfully claiming the additional exemptions plus 15 percent

25  interest per annum and a penalty of 50 percent of the taxes

26  exempted.

27         (4)  The exemption provided in this section does not

28  apply to a mobile home that is presumed to be tangible

29  personal property pursuant to s. 193.075(2).

30         Section 15.  Section 193.803, Florida Statutes, is

31  created to read:


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    SB 4-D                                         First Engrossed



 1         193.803  Assessment of eligible rental property used

 2  for workforce and affordable housing; classification.--

 3         (1)  Upon the property owner's application on a form

 4  prescribed by the Department of Revenue, the property

 5  appraiser shall annually classify for assessment purposes,

 6  with respect to all levies other than school district levies,

 7  all eligible property used for workforce rental housing or

 8  affordable rental housing. Eligibility shall be as provided in

 9  this section.

10         (2)  A property owner whose eligible property is denied

11  classification as workforce rental housing or affordable

12  rental housing by the property appraiser may appeal to the

13  value adjustment board. The property appraiser shall notify

14  the property owner in writing of the denial of the workforce

15  rental housing or affordable rental housing classification on

16  or before July 1 of the year for which the application was

17  filed. The written notification must advise the property owner

18  of his or her right to appeal the denial of classification to

19  the value adjustment board and must contain the deadline for

20  filing an appeal. The property appraiser shall have available

21  at his or her office a list, by parcel and property owner, of

22  all applications for classification received, and the list

23  must identify whether or not the classification requested was

24  granted.

25         (3)(a)  Eligible property may not be classified as

26  workforce rental housing or affordable rental housing unless

27  an application is filed on or before March 1 of each year.

28  Before approving a classification, the property appraiser may

29  require the property owner to furnish such information as may

30  reasonably be required to establish that the property was

31  actually used as required by this section. Failure by a


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    SB 4-D                                         First Engrossed



 1  property owner to apply for classification of eligible

 2  property as workforce rental housing or affordable rental

 3  housing by March 1 constitutes a 1-year waiver of the

 4  privilege granted under this section for workforce rental

 5  housing assessment or affordable rental housing assessment.

 6  However, a property owner who is qualified to receive a

 7  workforce rental housing classification or an affordable

 8  rental housing classification but who fails to file an

 9  application by March 1, may file an application for the

10  classification, and may file, under s. 194.011(3), a petition

11  with the value adjustment board requesting that the

12  classification be granted. The petition may be filed at any

13  time during the taxable year on or before the 25th day

14  following the mailing of the assessment notice by the property

15  appraiser as required under s. 194.011(1). Notwithstanding the

16  provisions of s. 194.013, the applicant must pay a

17  nonrefundable fee of $15 upon filing the petition. Upon review

18  of the petition, if the person is qualified to receive the

19  classification and demonstrates particular extenuating

20  circumstances judged by the property appraiser or the value

21  adjustment board to warrant granting the classification, the

22  property appraiser or the value adjustment board may grant the

23  classification. An owner of property classified as workforce

24  rental housing or affordable rental housing in the previous

25  tax year whose ownership or use has not changed may reapply on

26  a short form prescribed by the department. A county may, at

27  the request of the property appraiser and by a majority vote

28  of its governing body, waive the requirement that an annual

29  application or statement be made for the renewal of the

30  classification of property within the county as workforce

31  rental housing or affordable rental housing after an initial


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    SB 4-D                                         First Engrossed



 1  classification is granted by the property appraiser. Such

 2  waiver may be revoked by a majority vote of the governing body

 3  of the county. Notwithstanding such waiver, an application

 4  must be refiled when any property granted the classification

 5  is sold or otherwise disposed of, when the ownership changes

 6  in any manner, when the applicant ceases to use the property

 7  as workforce rental housing or affordable rental housing, or

 8  when the status of the owner changes so as to change the

 9  classified status of the property.

10         (b)  For purposes of granting a workforce rental

11  housing or affordable rental housing classification for

12  January 1, 2008, only, the term "extenuating circumstances" as

13  used in paragraph (a) includes the failure of the property

14  owner to return the application for classification by March 1,

15  2008.

16         (4)  The following types of property are eligible to be

17  classified by a property appraiser as workforce rental housing

18  or affordable rental housing property, and shall be assessed

19  based upon their character and use and as further described in

20  this section:

21         (a)  Property that is funded and rent restricted by the

22  United States Department of Housing and Urban Development

23  under s. 8 of the United States Housing Act of 1937 and that

24  provides affordable housing for eligible persons as defined by

25  s. 159.603 or the elderly, extremely-low-income persons, or

26  very-low-income persons as specified in s. 420.0004.

27         (b)  Rental property for multifamily housing,

28  commercial fishing workers and farmworkers, families, persons

29  who are homeless, or the elderly which is funded and rent

30  restricted by the Florida Housing Finance Corporation under s.

31  420.5087, s. 420.5089, s. 420.509, or s. 420.5095, the State


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    SB 4-D                                         First Engrossed



 1  Housing Initiatives Partnership Program under s. 420.9072, s.

 2  420.9075, or s. 42 of the Internal Revenue Code of 1986, 26

 3  U.S.C. s. 42; the HOME Investment Partnership Program under

 4  the Cranston-Gonzalez National Affordable Housing Act, 42

 5  U.S.C. ss. 12741 et seq.; or the Federal Home Loan Bank's

 6  Affordable Housing Program established pursuant to the

 7  Financial Institutions Reform, Recovery and Enforcement Act of

 8  1989, Pub. L. No. 101-73.

 9         (c)  Multifamily residential rental property of 10 or

10  more units which is certified by the local public housing

11  agency as having 100 percent of its units used to provide

12  affordable housing for extremely-low-income persons,

13  very-low-income persons, low-income persons, or

14  moderate-income persons as specified in s. 420.0004 and which

15  is subject to a land use agreement or other agreement that is

16  recorded in the official records of the county in which the

17  property is located and which recorded agreement restricts the

18  use of the property to affordable housing for a period of at

19  least 20 years.

20         (5)  The property appraiser shall remove from the

21  classification of workforce rental housing or affordable

22  rental housing any properties for which the classified use has

23  been abandoned or discontinued, the property has been diverted

24  to another use, or the participation in and eligibility for

25  the programs specified in this section has been terminated.

26  Such removed property shall be assessed at just value under s.

27  193.011.

28         (6)  In years in which the proper application for

29  classification as workforce rental housing or affordable

30  rental housing has been made and granted, the assessment of

31  such property shall be based upon its use as workforce rental


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    SB 4-D                                         First Engrossed



 1  housing or affordable rental housing and by applying the

 2  following methodologies, subject to the provisions of

 3  subsection (7):

 4         (a)  Property used for workforce rental housing or

 5  affordable rental housing as described in subsection (4) shall

 6  be assessed under the income approach using the actual net

 7  operating income.

 8         (b)  Property used for workforce rental housing and

 9  affordable rental housing which has received low-income

10  housing tax credits from the Florida Housing Finance

11  Corporation under s. 420.5099 shall be assessed under the

12  income approach using the actual net operating income and the

13  following applies:

14         1.  The tax credits granted and the financing generated

15  by the tax credits may not be considered as income.

16         2.  The actual rental income from rent-restricted units

17  in such property shall be used by the property appraiser.

18         3.  Any costs paid with the tax credits and costs paid

19  with the proceeds from additional financing under chapter 420

20  may not be included as income.

21         (7)  By April 1 of each year, the property owner must

22  provide the property appraiser with a return on a form and in

23  a manner prescribed by the Department of Revenue which

24  includes a rent roll and an income and expense statement for

25  the preceding year. After a review of the rent roll and the

26  income and expense statement, the property appraiser may

27  request additional information from the property owner as may

28  be reasonably required to consider the methodologies in

29  subsection (6). Failure to timely provide the property

30  appraiser with the requested information, including failure to

31  meet any extension that may be granted for the submission of


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    SB 4-D                                         First Engrossed



 1  information, shall result in an estimated assessment based on

 2  the best available information instead of an assessment based

 3  on the methodologies provided in subsection (6). Such

 4  assessment shall be deemed to be prima facie correct and may

 5  be included on the tax roll, and taxes may be extended on the

 6  tax roll in the same manner as for all other taxes.

 7         (8)  It is the duty of the owner of any property used

 8  for workforce rental housing or affordable rental housing that

 9  has been granted the classification for assessment under this

10  section who is not required to file an annual application or

11  statement to notify the property appraiser promptly whenever

12  the use of the property, or the status or condition of the

13  owner, changes so as to change the classified status of the

14  property. If any property owner fails to so notify the

15  property appraiser and the property appraiser determines that

16  for any year within the prior 10 years the owner was not

17  entitled to receive such classification, the owner of the

18  property is subject to the taxes otherwise due and owing as a

19  result of such failure plus 15 percent interest per annum and

20  a penalty of 50 percent of the additional taxes owed. It is

21  the duty of the property appraiser making such determination

22  to record in the public records of the county in which the

23  rental property is located a notice of tax lien against any

24  property owned by that person or entity in the county, and

25  such property must be identified in the notice of tax lien.

26  Such property is subject to the payment of all taxes and

27  penalties. Such lien, when filed, attaches to any property

28  identified in the notice of tax lien owned by the person or

29  entity that illegally or improperly received the

30  classification. If such person or entity no longer owns

31  property in that county but owns property in another county or


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    SB 4-D                                         First Engrossed



 1  counties in the state, the property appraiser shall record in

 2  such other county or counties a notice of tax lien identifying

 3  the property owned by such person or entity in such county or

 4  counties which becomes a lien against the identified property.

 5         Section 16.  Paragraphs (b) and (c) of subsection (2)

 6  of section 192.0105, Florida Statutes, are amended to read:

 7         192.0105  Taxpayer rights.--There is created a Florida

 8  Taxpayer's Bill of Rights for property taxes and assessments

 9  to guarantee that the rights, privacy, and property of the

10  taxpayers of this state are adequately safeguarded and

11  protected during tax levy, assessment, collection, and

12  enforcement processes administered under the revenue laws of

13  this state. The Taxpayer's Bill of Rights compiles, in one

14  document, brief but comprehensive statements that summarize

15  the rights and obligations of the property appraisers, tax

16  collectors, clerks of the court, local governing boards, the

17  Department of Revenue, and taxpayers. Additional rights

18  afforded to payors of taxes and assessments imposed under the

19  revenue laws of this state are provided in s. 213.015. The

20  rights afforded taxpayers to assure that their privacy and

21  property are safeguarded and protected during tax levy,

22  assessment, and collection are available only insofar as they

23  are implemented in other parts of the Florida Statutes or

24  rules of the Department of Revenue. The rights so guaranteed

25  to state taxpayers in the Florida Statutes and the

26  departmental rules include:

27         (2)  THE RIGHT TO DUE PROCESS.--

28         (b)  The right to petition the value adjustment board

29  over objections to assessments, denial of exemption, denial of

30  agricultural classification, denial of historic

31  classification, denial of high-water recharge classification,


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    SB 4-D                                         First Engrossed



 1  denial of workforce rental housing or affordable rental

 2  housing classification, disapproval of tax deferral, and any

 3  penalties on deferred taxes imposed for incorrect information

 4  willfully filed. Payment of estimated taxes does not preclude

 5  the right of the taxpayer to challenge his or her assessment

 6  (see ss. 194.011(3), 196.011(6) and (9)(a), 196.151,

 7  196.193(1)(c) and (5), 193.461(2), 193.503(7), 193.625(2),

 8  193.803(2), 197.253(2), 197.301(2), and 197.2301(11)).

 9         (c)  The right to file a petition for exemption, or

10  agricultural classification, or workforce rental housing or

11  affordable rental housing classification with the value

12  adjustment board when an application deadline is missed, upon

13  demonstration of particular extenuating circumstances for

14  filing late (see ss. 193.461(3)(a), 193.803(3)(a), and

15  196.011(1), (7), (8), and (9)(c)).

16         Section 17.  Subsection (2) of section 193.052, Florida

17  Statutes, is amended to read:

18         193.052  Preparation and serving of returns.--

19         (2)  No return shall be required for real property the

20  ownership of which is reflected in instruments recorded in the

21  public records of the county in which the property is located,

22  unless otherwise required in this title.  In order for land to

23  be considered for agricultural classification under s.

24  193.461, or high-water recharge classification under s.

25  193.625, or workforce rental housing or affordable rental

26  housing classification under s. 193.803, an application for

27  classification must be filed on or before March 1 of each year

28  with the property appraiser of the county in which the land is

29  located, except as provided in s. 193.461(3)(a). The

30  application must state that the lands on January 1 of that

31  year were used primarily for bona fide commercial agricultural


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    SB 4-D                                         First Engrossed



 1  or high-water recharge purposes or for workforce rental

 2  housing or affordable rental housing classified under s.

 3  193.803.

 4         Section 18.  Paragraph (d) of subsection (3) of section

 5  194.011, Florida Statutes, is amended to read:

 6         194.011  Assessment notice; objections to

 7  assessments.--

 8         (3)  A petition to the value adjustment board must be

 9  in substantially the form prescribed by the department.

10  Notwithstanding s. 195.022, a county officer may not refuse to

11  accept a form provided by the department for this purpose if

12  the taxpayer chooses to use it. A petition to the value

13  adjustment board shall describe the property by parcel number

14  and shall be filed as follows:

15         (d)  The petition may be filed, as to valuation issues,

16  at any time during the taxable year on or before the 25th day

17  following the mailing of notice by the property appraiser as

18  provided in subsection (1).  With respect to an issue

19  involving the denial of an exemption, an agricultural or

20  high-water recharge classification application, an application

21  for classification as historic property used for commercial or

22  certain nonprofit purposes, an application for classification

23  as workforce rental housing or affordable rental housing, or a

24  deferral, the petition must be filed at any time during the

25  taxable year on or before the 30th day following the mailing

26  of the notice by the property appraiser under s. 193.461, s.

27  193.503, s. 193.625, s. 193.803, or s. 196.193 or notice by

28  the tax collector under s. 197.253.

29         Section 19.  Subsection (1) of section 195.073, Florida

30  Statutes, is amended to read:

31  


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    SB 4-D                                         First Engrossed



 1         195.073  Classification of property.--All items

 2  required by law to be on the assessment rolls must receive a

 3  classification based upon the use of the property.  The

 4  department shall promulgate uniform definitions for all

 5  classifications.  The department may designate other

 6  subclassifications of property.  No assessment roll may be

 7  approved by the department which does not show proper

 8  classifications.

 9         (1)  Real property must be classified according to the

10  assessment basis of the land into the following classes:

11         (a)  Residential, subclassified into categories, one

12  category for homestead property and one for nonhomestead

13  property:

14         1.  Single family.

15         2.  Mobile homes.

16         3.  Multifamily.

17         4.  Condominiums.

18         5.  Cooperatives.

19         6.  Retirement homes.

20         (b)  Commercial and industrial.

21         (c)  Agricultural.

22         (d)  Nonagricultural acreage.

23         (e)  High-water recharge.

24         (f)  Historic property used for commercial or certain

25  nonprofit purposes.

26         (g)  Exempt, wholly or partially.

27         (h)  Centrally assessed.

28         (i)  Leasehold interests.

29         (j)  Time-share property.

30         (k)  Workforce rental housing and affordable rental

31  housing property.


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    SB 4-D                                         First Engrossed



 1         (l)(k)  Other.

 2         Section 20.  Paragraph (a) of subsection (3) of section

 3  195.096, Florida Statutes, is amended to read:

 4         195.096  Review of assessment rolls.--

 5         (3)(a)  Upon completion of review pursuant to paragraph

 6  (2)(f), the department shall publish the results of reviews

 7  conducted under this section. The results must include all

 8  statistical and analytical measures computed under this

 9  section for the real property assessment roll as a whole, the

10  personal property assessment roll as a whole, and

11  independently for the following real property classes whenever

12  the classes constituted 5 percent or more of the total

13  assessed value of real property in a county on the previous

14  tax roll:

15         1.  Residential property that consists of one primary

16  living unit, including, but not limited to, single-family

17  residences, condominiums, cooperatives, and mobile homes.

18         2.  Residential property that consists of two or more

19  primary living units.

20         3.  Agricultural, high-water recharge, historic

21  property used for commercial or certain nonprofit purposes,

22  workforce rental housing and affordable rental housing

23  property, and other use-valued property.

24         4.  Vacant lots.

25         5.  Nonagricultural acreage and other undeveloped

26  parcels.

27         6.  Improved commercial and industrial property.

28         7.  Taxable institutional or governmental, utility,

29  locally assessed railroad, oil, gas and mineral land,

30  subsurface rights, and other real property.

31  


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    SB 4-D                                         First Engrossed



 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 21.  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 rate 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 in excess of the maximum rate that could have

27  been levied by a majority vote as provided in s. 200.185; and

28         2.  The taxable value within the jurisdiction of each

29  taxing authority, as used in the calculation of the

30  rolled-back rate, shall be increased by the amount necessary

31  to offset any reduction in taxable value occurring as a result


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    SB 4-D                                         First Engrossed



 1  of the amendments to the State Constitution contained in SJR

 2  __ or HJR __ revising the homestead tax exemption, providing

 3  tax relief for low-income seniors, providing an exemption for

 4  first-time homestead property owners, providing portability of

 5  the Save-Our-Homes differential, and providing an exemption

 6  from ad valorem taxation for tangible personal property. The

 7  maximum millage rate applicable to a county authorized to levy

 8  a county public hospital surtax under s. 212.055 shall exclude

 9  the revenues required to be contributed to the county public

10  general hospital for the purposes of making the maximum

11  millage rate calculation, but shall be added back to the

12  maximum millage rate allowed after the roll back has been

13  applied.

14         (b)  If approved by a two-thirds vote of the governing

15  body, a rate may be levied in excess of the rate calculated

16  pursuant to paragraph (a) if the excess is not more than 67

17  percent of the difference between the rolled-back rate

18  calculated pursuant to s. 200.065, and the rate calculated in

19  paragraph (a).

20         (c)  A rate may be levied in excess of the millage rate

21  allowed in paragraph (b) if the rate is approved by a

22  unanimous vote of the governing body or by a three-fourths

23  vote if the governing body has nine or more members or if

24  approved by a referendum of the voters.

25         (2)  Any county or municipality that is in violation of

26  this section shall forfeit the distribution of the local

27  government half-cent sales tax revenues during the 12 months

28  following a determination of noncompliance by the Department

29  of Revenue, subject to the conditions provided in ss. 200.065

30  and 218.63.

31  


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    SB 4-D                                         First Engrossed



 1         (3)  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  the maximum millage rate calculated pursuant to this section

 5  if the total county ad valorem taxes levied or total municipal

 6  ad valorem taxes levied, as defined in s. 200.001, do not

 7  exceed the maximum total county ad valorem taxes levied or

 8  maximum total municipal ad valorem taxes levied, as defined in

 9  s. 200.001, respectively. Total ad valorem taxes levied may

10  exceed the maximum calculated pursuant to this section as a

11  result of an increase in taxable value above that certified in

12  s. 200.065(1) if such increase is less than the percentage

13  amounts contained in s. 200.065(6); however, if such increase

14  in taxable value exceeds the percentage amounts contained in

15  s. 200.065(6), millage rates subject to this section must be

16  reduced so that total taxes levied do not exceed the maximum.

17  Any unit of government operating under a home rule charter

18  adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State

19  Constitution of 1885, as preserved by s. 6(e), Art. VIII of

20  the State Constitution of 1968, which is granted the authority

21  in the State Constitution to exercise all the powers conferred

22  now or hereafter by general law upon municipalities and which

23  exercises such powers in the unincorporated area shall be

24  recognized as a municipality under this section.

25         (4)  If the amendments to the State Constitution

26  contained in SJR __ or HJR __ revising the homestead tax

27  exemption and providing an exemption from ad valorem taxation

28  for tangible personal property, are approved by a vote of the

29  electors, this section shall supersede the provisions of s.

30  200.185(5).

31  


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    SB 4-D                                         First Engrossed



 1         Section 22.  Effective October 1, 2008, for the

 2  2008-2009 fiscal year and annually thereafter, an amount

 3  equivalent to the value of the revenue reduction to the

 4  fiscally constrained counties, as defined in s. 218.67(1),

 5  Florida Statutes, occurring as a result of amendments to the

 6  State Constitution which operate retroactive to January 1,

 7  2008, if adopted, shall be distributed to each fiscally

 8  constrained county. Funds appropriated under this section

 9  shall be distributed to the counties in an amount

10  proportionate to the total amount of the revenue reduction

11  resulting from the adoption of the amendments, but the total

12  distribution to all counties may not exceed $50 million,

13  adjusted annually for the percentage change in the consumer

14  price index, in any year.

15         Section 23.  The Department of Revenue shall report by

16  March 1, 2008, to the President of the Senate and the Speaker

17  of the House of Representatives the results of the

18  implementation of chapter 2007-321, Laws of Florida. The

19  report must include the millage rates adopted by

20  municipalities, counties, and independent special districts

21  compared to prior year millage rates, rolled-back rates, and

22  majority-vote rates as established by s. 200.185, Florida

23  Statutes. The department shall report on those local

24  governments that were not in compliance with the requirements

25  of s. 200.185, Florida Statutes. The department shall provide

26  the emergency rules adopted pursuant to s. 9 of chapter

27  2007-321, Laws of Florida. The department shall report on

28  issues that arose in the implementation of chapter 2007-321,

29  Laws of Florida, which may need to be addressed. It is the

30  intent of the Legislature that the information reported to the

31  department should be sufficient to allow the performance of


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    SB 4-D                                         First Engrossed



 1  the oversight functions outlined in chapters 195 and 200,

 2  Florida Statutes, for the local government budget and millage

 3  adoption process and the tax roll submittal and approval

 4  process. The department shall identify any improvements in the

 5  information required to be provided by local governments,

 6  property appraisers, and tax collectors. The department shall

 7  include in the report recommendations of the Revenue

 8  Estimating Conference for information from local governments,

 9  property appraisers, and tax collectors which would improve

10  the ability to forecast revenues or estimate impacts of

11  proposed changes to the property tax system. The department

12  shall identify any additional resources necessary to

13  efficiently and effectively administer the oversight functions

14  outlined in chapters 195 and 200, Florida Statutes.

15         Section 24.  Except as otherwise expressly provided in

16  this act, this act shall take effect January 1, 2008, sections

17  6 through 21 of this act shall take effect only upon the

18  effective date of amendments to the State Constitution

19  contained in Senate Joint Resolution __ or House Joint

20  Resolution __ revising the homestead tax exemption and

21  providing an exemption from ad valorem taxation for tangible

22  personal property and property used for workforce and

23  affordable rental housing, and sections 6 through 21 of this

24  act shall apply retroactively to the 2008 tax roll if the

25  amendments to the State Constitution contained in Senate Joint

26  Resolution __ or House Joint Resolution __ are approved in a

27  special election held on January 29, 2008, or shall apply to

28  the 2009 tax roll if the amendments to the State Constitution

29  contained in Senate Joint Resolution __ or House Joint

30  Resolution __ are approved in the general election held in

31  November of 2008.


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