Senate Bill sb0004Der

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  1                                 

  2         An act relating to ad valorem taxation;

  3         authorizing the Department of Revenue to adopt

  4         emergency rules; providing for application and

  5         renewal thereof; requiring the Department of

  6         Revenue to report to the Legislature the

  7         results of implementing ch. 2007-321, Laws of

  8         Florida, relating to ad valorem taxation;

  9         requiring that the department report those

10         governments that are not in compliance with

11         requirements limiting certain millage rates;

12         providing legislative intent with respect to

13         the information reported to the department;

14         requiring the department to report certain

15         recommendations of the Revenue Estimating

16         Conference and identify needed additional

17         resources; amending s. 196.002, F.S.; revising

18         certain reporting requirements for the property

19         appraiser in order to conform to changes made

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

21         providing additional requirements for

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

23         providing for the assessment of homestead

24         property following a change of ownership based

25         on the difference between just value and

26         assessed value of the immediate prior

27         homestead; providing for determining the just

28         value of the new homestead; providing for

29         assessing a homestead established by two or

30         more persons who held prior homestead property;

31         providing requirements for applying for such an


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 1         assessment; requiring that the Department of

 2         Revenue provide by rule for documenting

 3         entitlement to the assessment; amending s.

 4         196.031, F.S.; increasing the amount of the

 5         exemption provided for homestead property;

 6         providing for an additional exemption for

 7         levies other than school district levies;

 8         deleting obsolete provisions; deleting a

 9         requirement that property appraisers compile

10         information concerning the loss of certain tax

11         revenues and submit a copy to the Department of

12         Revenue; amending s. 197.252, F.S., relating to

13         the homestead tax deferral; conforming

14         provisions to changes made by the act; creating

15         s. 196.183, F.S.; exempting each tangible

16         personal property tax return from a specified

17         amount of assessed value; limiting a single

18         business operation within a county to one

19         exemption; providing a procedure for waiving

20         the requirement to file an annual tangible

21         personal property tax return if the taxpayer is

22         entitled to the exemption; providing penalties

23         for failure to file a return as required or to

24         claim more exemptions than allowed; providing

25         that the exemption does not apply to certain

26         mobile homes; providing for an annual

27         distribution of funds to fiscally constrained

28         counties in proportion to the reduction in

29         total ad valorem tax revenue resulting from a

30         constitutional revision; providing requirements

31         for fiscally constrained counties in applying


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 1         to participate in the distribution; creating s.

 2         193.1554, F.S.; limiting the annual increase in

 3         the assessed value of nonhomestead residential

 4         property, including vacant property zoned and

 5         platted for residential use, for all levies

 6         other than school district levies; providing a

 7         definition; providing for the assessment of

 8         property at just value following certain

 9         changes of ownership or control; specifying

10         certain actions that do not constitute a change

11         of ownership; providing for the assessment of

12         changes, additions, or improvements to

13         nonhomestead residential property; limiting the

14         amount of increase in the property's assessed

15         value following a change, addition, or

16         improvement to replace nonhomestead residential

17         property damaged or destroyed by misfortune or

18         calamity; providing a procedure for correcting

19         erroneous assessments; providing for the

20         property appraiser to record a tax lien if it

21         is determined that a person or entity was not

22         entitled to the property assessment limitation

23         granted to nonhomestead residential property;

24         creating s. 193.1555, F.S.; limiting the annual

25         increase in the assessed value of

26         nonresidential real property for all levies

27         other than school district levies; providing a

28         definition; providing for the assessment of

29         nonresidential real property at just value

30         following a qualifying improvement or change of

31         ownership or control; specifying actions that


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 1         constitute an improvement or change of

 2         ownership or control; providing for the

 3         assessment of changes, additions, or

 4         improvements to nonresidential real property;

 5         limiting the amount of increase in the

 6         property's assessed value following a change,

 7         addition, or improvement to replace

 8         nonresidential real property damaged or

 9         destroyed by misfortune or calamity; providing

10         a procedure for correcting erroneous

11         assessments; providing for the property

12         appraiser to record a tax lien if it is

13         determined that a person or entity was not

14         entitled to the property assessment limitation

15         granted to nonresidential real property;

16         creating s. 193.1556, F.S.; providing

17         procedures for a person or entity to apply for

18         the assessment of property as provided in s.

19         193.1554 or s. 193.1555, F.S.; requiring the

20         Department of Revenue to prescribe forms;

21         providing a procedure for reapplication;

22         requiring the property appraiser to annually

23         mail a renewal application to the applicant;

24         providing a procedure for filing a petition

25         with the value adjustment requesting assessment

26         of property under s. 193.1554 or s. 193.1555,

27         F.S.; providing for waiver of the requirement

28         for annual application upon approval by a

29         majority of the governing body of the county;

30         providing a penalty if a property owner fails

31         to notify the property appraiser of certain


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 1         changes in status or condition; providing for a

 2         tax lien against property owned by such person;

 3         providing that certain provisions of the act

 4         apply retroactively; providing effective dates,

 5         one of which is contingent.

 6  

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

 8  

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

10  Department of Revenue is authorized, and all conditions are

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

12  120.54(4), Florida Statutes, for the purpose of implementing

13  this act.

14         (2)  In anticipation of implementing this act, the

15  executive director of the Department of Revenue is authorized,

16  and all conditions are deemed met, to adopt emergency rules

17  under ss. 120.536(1) and 120.54(4), Florida Statutes, for the

18  purpose of making necessary changes and preparations so that

19  forms, methods, and data records, electronic or otherwise, are

20  ready and in place if sections 3 through 9 and sections 10,

21  12, and 14 or sections 11, 13, and 14 of this act become law.

22         (3)  Notwithstanding any other provision of law, such

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

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

25  procedures to adopt rules addressing the subject of the

26  emergency rules.

27         Section 2.  The Department of Revenue shall report by

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

29  of the House of Representatives the results of the

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

31  report must include the millage rates adopted by


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 1  municipalities, counties, and independent special districts

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

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

 4  Statutes. The department shall report on those local

 5  governments that were not in compliance with the requirements

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

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

 8  2007-321, Laws of Florida. The department shall report on

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

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

11  intent of the Legislature that the information reported to the

12  department should be sufficient to allow the performance of

13  the oversight functions outlined in chapters 195 and 200,

14  Florida Statutes, for the local government budget and millage

15  adoption process and the tax roll submittal and approval

16  process. The department shall identify any improvements in the

17  information required to be provided by local governments,

18  property appraisers, and tax collectors. The department shall

19  include in the report recommendations of the Revenue

20  Estimating Conference for information from local governments,

21  property appraisers, and tax collectors which would improve

22  the ability to forecast revenues or estimate impacts of

23  proposed changes to the property tax system. The department

24  shall identify any additional resources necessary to

25  efficiently and effectively administer the oversight functions

26  outlined in chapters 195 and 200, Florida Statutes.

27         Section 3.  Section 196.002, Florida Statutes, is

28  amended to read:

29         196.002  Legislative intent.--For the purposes of

30  assessment roll recordkeeping and reporting,:

31  


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 1         (1)  The increase in the homestead exemption provided

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

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

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

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

 6  and

 7         (2)  the exemptions authorized by each provision of

 8  this chapter shall be reported separately for each category of

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

10  exempted and as to the number of exemptions granted.

11         Section 4.  Subsection (2) of section 193.114, Florida

12  Statutes, is amended to read:

13         193.114  Preparation of assessment rolls.--

14         (2)  The department shall promulgate regulations and

15  forms for the preparation of the real property assessment roll

16  to reflect:

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

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

19  established according to department guidelines.  However, if a

20  property appraiser uses a neighborhood code, beginning in

21  1994, the property appraiser shall provide the neighborhood

22  code to the department.

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

24  193.011) of all property. The assessed value for school

25  district levies and for nonschool district levies shall be

26  separately listed.

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

28  categorization of such exemption. There shall be a separate

29  listing on the roll for exemptions pertaining to assessed

30  value for school district levies and for nonschool district

31  levies.


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

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

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

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

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

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

 7  trustee, etc.) as appropriate.

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

 9  separately, school district millage and nonschool district

10  millage.

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

12  district levies and for nonschool district levies. The tax

13  shall be, determined by multiplying the millages by the

14  taxable values for school district levies and nonschool

15  district levies value.

16         Section 5.  Section 193.155, Florida Statutes, is

17  amended to read:

18         193.155  Homestead assessments.--Homestead property

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

20  Property receiving the homestead exemption after January 1,

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

22  year in which the property receives the exemption unless the

23  provisions of subsection (8) apply.

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

25  the property receives homestead exemption, whichever is later,

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

27  change resulting from such reassessment shall not exceed the

28  lower of the following:

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

30  property for the prior year; or

31  


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

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

 3  1967=100, or successor reports for the preceding calendar year

 4  as initially reported by the United States Department of

 5  Labor, Bureau of Labor Statistics.

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

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

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

 9  value of the property.

10         (3)  Except as provided in this subsection or

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

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

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

14  assessed value of the property are subject to the limitations

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

16  change of in ownership means any sale, foreclosure, or

17  transfer of legal title or beneficial title in equity to any

18  person, except as provided in this subsection. There is no

19  change of ownership if:

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

21  person is entitled to the homestead exemption as was

22  previously entitled and:

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

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

25  or

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

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

28  the real property and one or more other individuals are

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

30  is additionally named as a grantee applies for a homestead

31  


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 1  exemption on the property, the application shall be considered

 2  a change of ownership;

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

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

 5  to a dissolution of marriage;

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

 7  732.4015; or

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

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

10  is legally or naturally dependent upon the owner.

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

12  additions, or improvements to homestead property shall be

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

14  changes, additions, or improvements are substantially

15  completed.

16         (b)  Changes, additions, or improvements that replace

17  all or a portion of homestead property damaged or destroyed by

18  misfortune or calamity shall not increase the homestead

19  property's assessed value when the square footage of the

20  homestead property as changed or improved does not exceed 110

21  percent of the square footage of the homestead property before

22  the damage or destruction. Additionally, the homestead

23  property's assessed value shall not increase if the total

24  square footage of the homestead property as changed or

25  improved does not exceed 1,500 square feet. Changes,

26  additions, or improvements that do not cause the total to

27  exceed 110 percent of the total square footage of the

28  homestead property before the damage or destruction or that do

29  not cause the total to exceed 1,500 total square feet shall be

30  reassessed as provided under subsection (1). The homestead

31  property's assessed value shall be increased by the just value


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 1  of that portion of the changed or improved homestead property

 2  which is in excess of 110 percent of the square footage of the

 3  homestead property before the damage or destruction or of that

 4  portion exceeding 1,500 square feet. Homestead property

 5  damaged or destroyed by misfortune or calamity which, after

 6  being changed or improved, has a square footage of less than

 7  100 percent of the homestead property's total square footage

 8  before the damage or destruction shall be assessed pursuant to

 9  subsection (5). This paragraph applies to changes, additions,

10  or improvements commenced within 3 years after the January 1

11  following the damage or destruction of the homestead.

12         (c)  Changes, additions, or improvements that replace

13  all or a portion of real property that was damaged or

14  destroyed by misfortune or calamity shall be assessed upon

15  substantial completion as if such damage or destruction had

16  not occurred and in accordance with paragraph (b) if the owner

17  of such property:

18         1.  Was permanently residing on such property when the

19  damage or destruction occurred;

20         2.  Was not entitled to receive homestead exemption on

21  such property as of January 1 of that year; and

22         3.  Applies for and receives homestead exemption on

23  such property the following year.

24         (d)  Changes, additions, or improvements include

25  improvements made to common areas or other improvements made

26  to property other than to the homestead property by the owner

27  or by an owner association, which improvements directly

28  benefit the homestead property. Such changes, additions, or

29  improvements shall be assessed at just value, and the just

30  value shall be apportioned among the parcels benefiting from

31  the improvement.


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 1         (5)  When property is destroyed or removed and not

 2  replaced, the assessed value of the parcel shall be reduced by

 3  the assessed value attributable to the destroyed or removed

 4  property.

 5         (6)  Only property that receives a homestead exemption

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

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

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

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

10  193.461, s. 193.501, or s. 193.505 and contains a residence

11  under the same ownership, the portion of the property

12  consisting of the residence and curtilage must be assessed

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

14  subject to the limitation in this section.

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

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

17  provisions of this section apply only to that interest.

18         (8)  Property assessed under this section shall be

19  assessed at less than just value following a change of

20  ownership when the person who establishes a new homestead has

21  received a homestead exemption as of January 1 of either of

22  the two immediately preceding years. A person who establishes

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

24  new homestead assessed at less than just value only if that

25  person received a homestead exemption on January 1, 2007, and

26  only if this subsection applies retroactive to January 1,

27  2008. The assessed value of the newly established homestead

28  shall be determined as provided in this subsection.

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

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

31  immediate prior homestead as of January 1 of the year in which


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 1  the immediate prior homestead was abandoned, the assessed

 2  value of the new homestead shall be the just value of the new

 3  homestead minus an amount equal to the lesser of $500,000 or

 4  the difference between the just value and the assessed value

 5  of the immediate prior homestead as of January 1 of the year

 6  in which the prior homestead was abandoned. Thereafter, the

 7  homestead shall be assessed as provided in this section.

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

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

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

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

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

13  homestead divided by the just value of the immediate prior

14  homestead and multiplied by the assessed value of the

15  immediate prior homestead. However, if the difference between

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

17  the new homestead calculated pursuant to this paragraph is

18  greater than $500,000, the assessed value of the new homestead

19  shall be increased so that the difference between the just

20  value and the assessed value equals $500,000. Thereafter, the

21  homestead shall be assessed as provided in this section.

22         (c)  If two or more persons who have each received a

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

24  immediately preceding years and who would otherwise be

25  eligible to have a new homestead property assessed under this

26  subsection establish a single new homestead, the reduction in

27  just value is limited to the higher of the difference between

28  the just value and the assessed value of either of the prior

29  eligible homesteads as of January 1 of the year in which

30  either of the eligible prior homesteads was abandoned, but may

31  not exceed $500,000.


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 1         (d)  If two or more persons abandon jointly owned and

 2  jointly titled property that received a homestead exemption as

 3  of January 1 of either of the two immediately preceding years,

 4  and one or more such persons establish a new homestead that

 5  would otherwise be eligible for assessment under this

 6  subsection, each person establishing a new homestead is

 7  entitled to a reduction in just value for the new homestead

 8  equal to the just value of the prior homestead minus the

 9  assessed value of the prior homestead divided by the number of

10  owners of the prior homestead. The total reduction in just

11  value for all new homesteads established under this paragraph

12  may not exceed $500,000. There shall be no reduction in

13  assessed value of any new homestead unless the prior homestead

14  is reassessed under subsection (3) or this subsection as of

15  January 1 after the abandonment occurs.

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

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

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

19  property taxes for an eligible prior homestead or other

20  similar documentation at the same time he or she applies for

21  the homestead exemption, and must sign a sworn statement, on a

22  form prescribed by the department, attesting to his or her

23  entitlement to the assessment.

24  

25  The department shall require by rule that the required

26  documentation be submitted with the homestead exemption

27  application under the timeframes and processes set forth in

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

29  the statement be supported by copies of such notices.

30  

31  


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 1         (9)(8)  Erroneous assessments of homestead property

 2  assessed under this section may be corrected in the following

 3  manner:

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

 5  under this section due to a material mistake of fact

 6  concerning an essential characteristic of the property, the

 7  just value and assessed value must be recalculated for every

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

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

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

11  were substantially completed, the property appraiser shall

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

13  improvements for the year they were substantially completed.

14  Assessments for subsequent years shall be corrected, applying

15  this section if applicable.

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

17  corrections made pursuant to this subsection shall be used to

18  calculate such back taxes.

19         (10)(9)  If the property appraiser determines that for

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

21  not entitled to the homestead property assessment limitation

22  granted under this section was granted the homestead property

23  assessment limitation, the property appraiser making such

24  determination shall record in the public records of the county

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

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

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

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

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

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

31  exemption pursuant to s. 196.031 inadvertently receives the


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 1  limitation pursuant to this section following a change of

 2  ownership, the assessment of such property must be corrected

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

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

 5         Section 6.  Section 196.031, Florida Statutes, is

 6  amended to read:

 7         196.031  Exemption of homesteads.--

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

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

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

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

12  another or others legally or naturally dependent upon such

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

14  for assessments for special benefits, up to the assessed

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

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

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

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

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

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

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

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

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

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

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

26  $5,000 is allowed to any one person or on any one dwelling

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

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

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

30  cooperative corporation and on each condominium parcel

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


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

 2  the amount of the exemption may not exceed the proportionate

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

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

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

 6  which the property is located. The property appraiser may

 7  request the applicant to provide additional ownership

 8  documents to establish title.

 9         (b)  Every person who qualifies to receive the

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

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

12  valuation greater than $50,000 for all levies other than

13  school district levies.

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

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

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

17  and operating an apartment building or apartment buildings or

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

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

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

21  ownership of stock or membership in a cooperative corporation,

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

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

24  apartment building is located, to occupy for dwelling purposes

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

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

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

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

29  operating a cooperative thereon shall be deemed the owner for

30  purposes of this exemption.

31  


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

 2  every person who is entitled to the exemption provided in

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

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

 5  $10,000 of assessed valuation for taxes levied by governing

 6  bodies of counties, municipalities, and special districts.

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

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

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

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

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

12  permanently disabled person, the exemption is increased to

13  $9,500 of assessed valuation for taxes levied by governing

14  bodies of counties, municipalities, and special districts.

15         (c)  No homestead shall be exempted under both

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

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

18  exceed $10,000.

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

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

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

22  of assessed valuation for taxes levied by governing bodies of

23  school districts.

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

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

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

27  assessed valuation for levies of taxing authorities other than

28  school districts. However, the increase provided in this

29  paragraph shall not apply with respect to the assessment roll

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

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


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    2007 Legislature                         SB 4-D, 2nd Engrossed



 1         (4)  The property appraisers of the various counties

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

 3  value removed from the assessment rolls of each school

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

 5  amount allowed for nonschool levies as provided in subsections

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

 7  to each school district from levies other than the minimum

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

 9  deliver a copy thereof to the Department of Revenue upon

10  certification of the assessment roll to the tax collector.

11         (4)(5)  The exemption provided in this section applies

12  only to those parcels classified and assessed as

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

14  property so classified and assessed.

15         (5)(6)  A person who is receiving or claiming the

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

17  another state where permanent residency is required as a basis

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

19  credit is not entitled to the homestead exemption provided by

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

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

22  maintains thereon the permanent residence of another legally

23  or naturally dependent upon the owner.

24         (6)(7)  When homestead property is damaged or destroyed

25  by misfortune or calamity and the property is uninhabitable on

26  January 1 after the damage or destruction occurs, the

27  homestead exemption may be granted if the property is

28  otherwise qualified and if the property owner notifies the

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

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

31  residence after the property is repaired or rebuilt and does


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 1  not claim a homestead exemption on any other property or

 2  otherwise violate this section. Failure by the property owner

 3  to commence the repair or rebuilding of the homestead property

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

 5  or destruction constitutes abandonment of the property as a

 6  homestead.

 7         Section 7.  Paragraph (b) of subsection (2) of section

 8  197.252, Florida Statutes, is amended to read:

 9         197.252  Homestead tax deferral.--

10         (2)

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

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

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

14  application shall defer that portion of the ad valorem taxes

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

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

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

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

19  household income designated for the additional homestead

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

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

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

23  entirety.

24         Section 8.  Section 196.183, Florida Statutes, is

25  created to read:

26         196.183  Exemption for tangible personal property.--

27         (1)  Each tangible personal property tax return is

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

29  $25,000 of assessed value. A single return must be filed for

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

31  property transacts business. Owners of freestanding property


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

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

 3  such property located in the county. Freestanding property

 4  placed at multiple sites includes vending and amusement

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

 6  property, billboards, leased equipment, and similar property

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

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

 9  Railroads, private carriers, and other companies assessed

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

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

12  allocated.

13         (2)  The requirement that an annual tangible personal

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

15  taxpayers owning taxable property the value of which, as

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

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

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

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

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

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

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

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

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

25  required to be filed shall be considered an application filed

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

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

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

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

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

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


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

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

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

 4  benefit of the exemption pursuant to this section. Any

 5  taxpayer claiming more exemptions than allowed pursuant to

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

 7  wrongfully claiming the additional exemptions plus 15 percent

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

 9  exempted.

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

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

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

13         Section 9.  (1)  Beginning in the 2008-2009 fiscal

14  year, the Legislature shall appropriate moneys to offset the

15  reductions in ad valorem tax revenue experienced by fiscally

16  constrained counties, as defined in s. 218.67(1), Florida

17  Statutes, which occur as a direct result of the implementation

18  of the revision of Article VII of the State Constitution

19  approved in a special election held on January 29, 2008, or in

20  the general election held in November of 2008. The moneys

21  appropriated for this purpose shall be distributed among the

22  fiscally constrained counties based on each county's

23  proportion of the total reduction in ad valorem tax revenue

24  resulting from the implementation of the revision.

25         (2)  On or before February 1, each fiscally constrained

26  county shall apply to the Executive Office of the Governor to

27  participate in the distribution of the appropriation and

28  provide documentation supporting the county's estimated

29  reduction in ad valorem tax revenue to the Executive Office of

30  the Governor.

31  


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 1         Section 10.  If SJR 2-D or HJR 7001-D is approved by a

 2  vote of the electors in January of 2008, section 193.1554,

 3  Florida Statutes, is created to read:

 4         193.1554  Assessment of nonhomestead residential

 5  property.--

 6         (1)  As used in this section, the term "nonhomestead

 7  residential property" means residential real property that

 8  contains nine or fewer dwelling units, including vacant

 9  property zoned and platted for residential use, and that does

10  not receive the exemption under s. 196.031.

11         (2)  For all levies other than school district levies,

12  nonhomestead residential property shall be assessed at just

13  value as of January 1, 2008. Property placed on the tax roll

14  after January 1, 2008, shall be assessed at just value as of

15  January 1 of the year in which the property is placed on the

16  tax roll.

17         (3)  Beginning in 2009, or the year following the year

18  the property is placed on the tax roll, whichever is later,

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

20  change resulting from such reassessment may not exceed 10

21  percent of the assessed value of the property for the prior

22  year.

23         (4)  If the assessed value of the property as

24  calculated under subsection (3) exceeds the just value, the

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

26  value of the property.

27         (5)  Except as provided in this subsection, property

28  assessed under this section shall be assessed at just value as

29  of January 1 of the year following a change of ownership or

30  control. Thereafter, the annual changes in the assessed value

31  of the property are subject to the limitations in subsections


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 1  (3) and (4). For purpose of this section, a change of

 2  ownership or control means any sale, foreclosure, transfer of

 3  legal title or beneficial title in equity to any person, or

 4  the cumulative transfer of control or of more than 50 percent

 5  of the ownership of the legal entity that owned the property

 6  when it was most recently assessed at just value, except as

 7  provided in this subsection. There is no change of ownership

 8  if:

 9         (a)  The transfer of title is to correct an error;

10         (b)  The transfer is between legal and equitable title;

11  or

12         (c)  The transfer is between husband and wife,

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

14  to a dissolution of marriage.

15         (6)(a)  Except as provided in paragraph (b), changes,

16  additions, or improvements to nonhomestead residential

17  property shall be assessed at just value as of the first

18  January 1 after the changes, additions, or improvements are

19  substantially completed.

20         (b)  Changes, additions, or improvements that replace

21  all or a portion of nonhomestead residential property damaged

22  or destroyed by misfortune or calamity shall not increase the

23  property's assessed value when the square footage of the

24  property as changed or improved does not exceed 110 percent of

25  the square footage of the property before the damage or

26  destruction. Additionally, the property's assessed value shall

27  not increase if the total square footage of the property as

28  changed or improved does not exceed 1,500 square feet.

29  Changes, additions, or improvements that do not cause the

30  total to exceed 110 percent of the total square footage of the

31  property before the damage or destruction or that do not cause


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    2007 Legislature                         SB 4-D, 2nd Engrossed



 1  the total to exceed 1,500 total square feet shall be

 2  reassessed as provided under subsection (3). The property's

 3  assessed value shall be increased by the just value of that

 4  portion of the changed or improved property which is in excess

 5  of 110 percent of the square footage of the property before

 6  the damage or destruction or of that portion exceeding 1,500

 7  square feet. Property damaged or destroyed by misfortune or

 8  calamity which, after being changed or improved, has a square

 9  footage of less than 100 percent of the property's total

10  square footage before the damage or destruction shall be

11  assessed pursuant to subsection (7). This paragraph applies to

12  changes, additions, or improvements commenced within 3 years

13  after the January 1 following the damage or destruction of the

14  property.

15         (c)  Changes, additions, or improvements include

16  improvements made to common areas or other improvements made

17  to property other than to the nonhomestead residential

18  property by the owner or by an owner association, which

19  improvements directly benefit the property. Such changes,

20  additions, or improvements shall be assessed at just value,

21  and the just value shall be apportioned among the parcels

22  benefiting from the improvement.

23         (7)  When property is destroyed or removed and not

24  replaced, the assessed value of the parcel shall be reduced by

25  the assessed value attributable to the destroyed or removed

26  property.

27         (8)  Erroneous assessments of nonhomestead residential

28  property assessed under this section may be corrected in the

29  following manner:

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

31  under this section due to a material mistake of fact


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    2007 Legislature                         SB 4-D, 2nd Engrossed



 1  concerning an essential characteristic of the property, the

 2  just value and assessed value must be recalculated for every

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

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

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

 6  were substantially completed, the property appraiser shall

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

 8  improvements for the year they were substantially completed.

 9  Assessments for subsequent years shall be corrected, applying

10  this section if applicable.

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

12  corrections made pursuant to this subsection shall be used to

13  calculate such back taxes.

14         (9)  If the property appraiser determines that for any

15  year or years within the prior 10 years a person or entity who

16  was not entitled to the property assessment limitation granted

17  under this section was granted the property assessment

18  limitation, the property appraiser making such determination

19  shall record in the public records of the county a notice of

20  tax lien against any property owned by that person or entity

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

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

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

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

25  interest per annum.

26         Section 11.  If SJR 2-D or HJR 7001-D is approved by a

27  vote of the electors in the general election held in November

28  of 2008, section 193.1554, Florida Statutes, is created to

29  read:

30         193.1554  Assessment of nonhomestead residential

31  property.--


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    2007 Legislature                         SB 4-D, 2nd Engrossed



 1         (1)  As used in this section, the term "nonhomestead

 2  residential property" means residential real property that

 3  contains nine or fewer dwelling units, including vacant

 4  property zoned and platted for residential use, and that does

 5  not receive the exemption under s. 196.031.

 6         (2)  For all levies other than school district levies,

 7  nonhomestead residential property shall be assessed at just

 8  value as of January 1, 2009. Property placed on the tax roll

 9  after January 1, 2009, shall be assessed at just value as of

10  January 1 of the year in which the property is placed on the

11  tax roll.

12         (3)  Beginning in 2010, or the year following the year

13  the property is placed on the tax roll, whichever is later,

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

15  change resulting from such reassessment may not exceed 10

16  percent of the assessed value of the property for the prior

17  year.

18         (4)  If the assessed value of the property as

19  calculated under subsection (3) exceeds the just value, the

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

21  value of the property.

22         (5)  Except as provided in this subsection, property

23  assessed under this section shall be assessed at just value as

24  of January 1 of the year following a change of ownership or

25  control. Thereafter, the annual changes in the assessed value

26  of the property are subject to the limitations in subsections

27  (3) and (4). For purpose of this section, a change of

28  ownership or control means any sale, foreclosure, transfer of

29  legal title or beneficial title in equity to any person, or

30  the cumulative transfer of control or of more than 50 percent

31  of the ownership of the legal entity that owned the property


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    2007 Legislature                         SB 4-D, 2nd Engrossed



 1  when it was most recently assessed at just value, except as

 2  provided in this subsection. There is no change of ownership

 3  if:

 4         (a)  The transfer of title is to correct an error;

 5         (b)  The transfer is between legal and equitable title;

 6  or

 7         (c)  The transfer is between husband and wife,

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

 9  to a dissolution of marriage.

10         (6)(a)  Except as provided in paragraph (b), changes,

11  additions, or improvements to nonhomestead residential

12  property shall be assessed at just value as of the first

13  January 1 after the changes, additions, or improvements are

14  substantially completed.

15         (b)  Changes, additions, or improvements that replace

16  all or a portion of nonhomestead residential property damaged

17  or destroyed by misfortune or calamity shall not increase the

18  property's assessed value when the square footage of the

19  property as changed or improved does not exceed 110 percent of

20  the square footage of the property before the damage or

21  destruction. Additionally, the property's assessed value shall

22  not increase if the total square footage of the property as

23  changed or improved does not exceed 1,500 square feet.

24  Changes, additions, or improvements that do not cause the

25  total to exceed 110 percent of the total square footage of the

26  property before the damage or destruction or that do not cause

27  the total to exceed 1,500 total square feet shall be

28  reassessed as provided under subsection (3). The property's

29  assessed value shall be increased by the just value of that

30  portion of the changed or improved property which is in excess

31  of 110 percent of the square footage of the property before


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 1  the damage or destruction or of that portion exceeding 1,500

 2  square feet. Property damaged or destroyed by misfortune or

 3  calamity which, after being changed or improved, has a square

 4  footage of less than 100 percent of the property's total

 5  square footage before the damage or destruction shall be

 6  assessed pursuant to subsection (7). This paragraph applies to

 7  changes, additions, or improvements commenced within 3 years

 8  after the January 1 following the damage or destruction of the

 9  property.

10         (c)  Changes, additions, or improvements include

11  improvements made to common areas or other improvements made

12  to property other than to the nonhomestead residential

13  property by the owner or by an owner association, which

14  improvements directly benefit the property. Such changes,

15  additions, or improvements shall be assessed at just value,

16  and the just value shall be apportioned among the parcels

17  benefiting from the improvement.

18         (7)  When property is destroyed or removed and not

19  replaced, the assessed value of the parcel shall be reduced by

20  the assessed value attributable to the destroyed or removed

21  property.

22         (8)  Erroneous assessments of nonhomestead residential

23  property assessed under this section may be corrected in the

24  following manner:

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

26  under this section due to a material mistake of fact

27  concerning an essential characteristic of the property, the

28  just value and assessed value must be recalculated for every

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

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

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


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    2007 Legislature                         SB 4-D, 2nd Engrossed



 1  were substantially completed, the property appraiser shall

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

 3  improvements for the year they were substantially completed.

 4  Assessments for subsequent years shall be corrected, applying

 5  this section if applicable.

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

 7  corrections made pursuant to this subsection shall be used to

 8  calculate such back taxes.

 9         (9)  If the property appraiser determines that for any

10  year or years within the prior 10 years a person or entity who

11  was not entitled to the property assessment limitation granted

12  under this section was granted the property assessment

13  limitation, the property appraiser making such determination

14  shall record in the public records of the county a notice of

15  tax lien against any property owned by that person or entity

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

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

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

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

20  interest per annum.

21         Section 12.  If SJR 2-D or HJR 7001-D is approved by a

22  vote of the electors in January of 2008, section 193.1555,

23  Florida Statutes, is created to read:

24         193.1555  Assessment of certain residential and

25  nonresidential real property.--

26         (1)  As used in this section, the term:

27         (a)  "Nonresidential real property" means real property

28  that is not subject to the assessment limitations set forth in

29  s. 4(a)-(c) or s. 4(f), Art. VII of the State Constitution.

30  

31  


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 1         (b)  "Improvement" means an addition or change to land

 2  or buildings which increases their value and is more than a

 3  repair or a replacement.

 4         (2)  For all levies other than school district levies,

 5  nonresidential real property shall be assessed at just value

 6  as of January 1, 2008. Property placed on the tax roll after

 7  January 1, 2008, shall be assessed at just value as of January

 8  1 of the year in which the property is placed on the tax roll.

 9         (3)  Beginning in 2009, or the year following the year

10  the property is placed on the tax roll, whichever is later,

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

12  change resulting from such reassessment may not exceed 10

13  percent of the assessed value of the property for the prior

14  year.

15         (4)  If the assessed value of the property as

16  calculated under subsection (3) exceeds the just value, the

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

18  value of the property.

19         (5)  Except as provided in this subsection, property

20  assessed under this section shall be assessed at just value as

21  of January 1 of the year following a qualifying improvement or

22  change of ownership or control. Thereafter, the annual changes

23  in the assessed value of the property are subject to the

24  limitations in subsections (3) and (4). For purpose of this

25  section:

26         (a)  A qualifying improvement means any substantially

27  completed improvement that increases the just value of the

28  property by at least 25 percent.

29         (b)  A change of ownership or control means any sale,

30  foreclosure, transfer of legal title or beneficial title in

31  equity to any person, or the cumulative transfer of control or


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 1  of more than 50 percent of the ownership of the legal entity

 2  that owned the property when it was most recently assessed at

 3  just value, except as provided in this subsection. There is no

 4  change of ownership if:

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

 6         2.  The transfer is between legal and equitable title.

 7         (6)(a)  Except as provided in paragraph (b), changes,

 8  additions, or improvements to nonresidential real property

 9  shall be assessed at just value as of the first January 1

10  after the changes, additions, or improvements are

11  substantially completed.

12         (b)  Changes, additions, or improvements that replace

13  all or a portion of nonresidential real property damaged or

14  destroyed by misfortune or calamity shall not increase the

15  property's assessed value when the square footage of the

16  property as changed or improved does not exceed 110 percent of

17  the square footage of the property before the damage or

18  destruction and do not change the property's character or use.

19  Changes, additions, or improvements that do not cause the

20  total to exceed 110 percent of the total square footage of the

21  property before the damage or destruction and do not change

22  the property's character or use shall be reassessed as

23  provided under subsection (3). The property's assessed value

24  shall be increased by the just value of that portion of the

25  changed or improved property which is in excess of 110 percent

26  of the square footage of the property before the damage or

27  destruction. Property damaged or destroyed by misfortune or

28  calamity which, after being changed or improved, has a square

29  footage of less than 100 percent of the property's total

30  square footage before the damage or destruction shall be

31  assessed pursuant to subsection (7). This paragraph applies to


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 1  changes, additions, or improvements commenced within 3 years

 2  after the January 1 following the damage or destruction of the

 3  property.

 4         (7)  When property is destroyed or removed and not

 5  replaced, the assessed value of the parcel shall be reduced by

 6  the assessed value attributable to the destroyed or removed

 7  property.

 8         (8)  Erroneous assessments of nonresidential real

 9  property assessed under this section may be corrected in the

10  following manner:

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

12  under this section due to a material mistake of fact

13  concerning an essential characteristic of the property, the

14  just value and assessed value must be recalculated for every

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

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

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

18  were substantially completed, the property appraiser shall

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

20  improvements for the year they were substantially completed.

21  Assessments for subsequent years shall be corrected, applying

22  this section if applicable.

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

24  corrections made pursuant to this subsection shall be used to

25  calculate such back taxes.

26         (9)  If the property appraiser determines that for any

27  year or years within the prior 10 years a person or entity who

28  was not entitled to the property assessment limitation granted

29  under this section was granted the property assessment

30  limitation, the property appraiser making such determination

31  shall record in the public records of the county a notice of


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 1  tax lien against any property owned by that person or entity

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

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

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

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

 6  interest per annum.

 7         Section 13.  If SJR 2-D or HJR 7001-D is approved by a

 8  vote of the electors in the general election held in November

 9  of 2008, section 193.1555, Florida Statutes, is created to

10  read:

11         193.1555  Assessment of certain residential and

12  nonresidential real property.--

13         (1)  As used in this section, the term:

14         (a)  "Nonresidential real property" means real property

15  that is not subject to the assessment limitations set forth in

16  s. 4(a)-(c) or s. 4(f), Art. VII of the State Constitution.

17         (b)  "Improvement" means an addition or change to land

18  or buildings which increases their value and is more than a

19  repair or a replacement.

20         (2)  For all levies other than school district levies,

21  nonresidential real property shall be assessed at just value

22  as of January 1, 2009. Property placed on the tax roll after

23  January 1, 2009, shall be assessed at just value as of January

24  1 of the year in which the property is placed on the tax roll.

25         (3)  Beginning in 2010, or the year following the year

26  the property is placed on the tax roll, whichever is later,

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

28  change resulting from such reassessment may not exceed 10

29  percent of the assessed value of the property for the prior

30  year.

31  


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 1         (4)  If the assessed value of the property as

 2  calculated under subsection (3) exceeds the just value, the

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

 4  value of the property.

 5         (5)  Except as provided in this subsection, property

 6  assessed under this section shall be assessed at just value as

 7  of January 1 of the year following a qualifying improvement or

 8  a change of ownership or control. Thereafter, the annual

 9  changes in the assessed value of the property are subject to

10  the limitations in subsections (3) and (4). For purpose of

11  this section:

12         (a)  A qualifying improvement means any substantially

13  completed improvement that increases the just value of the

14  property by at least 25 percent.

15         (b)  A change of ownership or control means any sale,

16  foreclosure, transfer of legal title or beneficial title in

17  equity to any person, or the cumulative transfer of control or

18  of more than 50 percent of the ownership of the legal entity

19  that owned the property when it was most recently assessed at

20  just value, except as provided in this subsection. There is no

21  change of ownership if:

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

23         2.  The transfer is between legal and equitable title.

24         (6)(a)  Except as provided in paragraph (b), changes,

25  additions, or improvements to nonresidential real property

26  shall be assessed at just value as of the first January 1

27  after the changes, additions, or improvements are

28  substantially completed.

29         (b)  Changes, additions, or improvements that replace

30  all or a portion of nonresidential real property damaged or

31  destroyed by misfortune or calamity shall not increase the


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    2007 Legislature                         SB 4-D, 2nd Engrossed



 1  property's assessed value when the square footage of the

 2  property as changed or improved does not exceed 110 percent of

 3  the square footage of the property before the damage or

 4  destruction and do not change the property's character or use.

 5  Changes, additions, or improvements that do not cause the

 6  total to exceed 110 percent of the total square footage of the

 7  property before the damage or destruction and do not change

 8  the property's character or use shall be reassessed as

 9  provided under subsection (3). The property's assessed value

10  shall be increased by the just value of that portion of the

11  changed or improved property which is in excess of 110 percent

12  of the square footage of the property before the damage or

13  destruction. Property damaged or destroyed by misfortune or

14  calamity which, after being changed or improved, has a square

15  footage of less than 100 percent of the property's total

16  square footage before the damage or destruction shall be

17  assessed pursuant to subsection (7). This paragraph applies to

18  changes, additions, or improvements commenced within 3 years

19  after the January 1 following the damage or destruction of the

20  property.

21         (7)  When property is destroyed or removed and not

22  replaced, the assessed value of the parcel shall be reduced by

23  the assessed value attributable to the destroyed or removed

24  property.

25         (8)  Erroneous assessments of nonresidential real

26  property assessed under this section may be corrected in the

27  following manner:

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

29  under this section due to a material mistake of fact

30  concerning an essential characteristic of the property, the

31  


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    2007 Legislature                         SB 4-D, 2nd 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         (9)  If the property appraiser determines that for any

14  year or years within the prior 10 years a person or entity who

15  was not entitled to the property assessment limitation granted

16  under this section was granted the property assessment

17  limitation, the property appraiser making such determination

18  shall record in the public records of the county a notice of

19  tax lien against any property owned by that person or entity

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.

25         Section 14.  Section 193.1556, Florida Statutes, is

26  created to read:

27         193.1556  Annual application required for assessment.--

28         (1)  Every person or entity who, on January 1, has the

29  legal title to real property that is entitled to assessment

30  under s. 193.1554 or s. 193.1555 shall, on or before March 1

31  of each year, file an application for assessment under s.


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    2007 Legislature                         SB 4-D, 2nd Engrossed



 1  193.1554 or s. 193.1555 with the county property appraiser,

 2  listing and describing the property for which such assessment

 3  is claimed, and certifying its ownership and use. The

 4  Department of Revenue shall prescribe the forms upon which the

 5  application is made. Failure to make application, when

 6  required, on or before March 1 of any year constitutes a

 7  waiver of the assessment under s. 193.1554 or s. 193.1555 for

 8  that year, except as provided in subsection (4) or subsection

 9  (5).

10         (2)  The owner of property that was assessed under s.

11  193.1554 or s. 193.1555 in the prior year, or a property owner

12  who filed an original application that was denied in the prior

13  year solely for not being timely filed, may reapply on a short

14  form as provided by the department. The short form shall

15  require the applicant to affirm that the ownership and use of

16  the property have not changed since the initial application

17  and that no changes, addition, or improvements have been made

18  to the property.

19         (3)  Once an original application for assessment under

20  s. 193.1554 or s. 193.1555 has been granted, in each

21  succeeding year on or before February 1, the property

22  appraiser shall mail a renewal application to the applicant,

23  and the property appraiser shall accept from each such

24  applicant a renewal application on a form to be prescribed by

25  the Department of Revenue. Such renewal application shall be

26  accepted as evidence of eligibility for assessment under s.

27  193.1554 or s. 193.1555 by the property appraiser unless he or

28  she denies the application. Upon denial, the property

29  appraiser shall serve, on or before July 1 of each year, a

30  notice setting forth the grounds for denial on the applicant

31  


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    2007 Legislature                         SB 4-D, 2nd Engrossed



 1  by first-class mail. Any applicant objecting to such denial

 2  may file a petition as provided for in s. 194.011(3).

 3         (4)  The value adjustment board shall grant assessment

 4  under s. 193.1544 or s. 193.1555 for an otherwise eligible

 5  applicant if the applicant can clearly document that failure

 6  to apply by March 1 was the result of postal error.

 7         (5)  Any applicant whose property qualifies for

 8  assessment under s. 193.1554 or s. 193.1555 and who fails to

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

10  such assessment and may file, pursuant to s. 194.011(3), a

11  petition with the value adjustment board requesting that

12  assessment under s. 193.1554 or s. 193.1555 be granted. Such

13  petition may be filed at any time during the taxable year on

14  or before the 25th day following the mailing of the notice by

15  the property appraiser as provided in s. 194.011(1).

16  Notwithstanding the provisions of s. 194.013, such person must

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

18  reviewing the petition, if the applicant's property qualifies

19  for assessment under s. 193.1554 or s. 193.1555 and the

20  applicant demonstrates particular extenuating circumstances

21  judged by the property appraiser or the value adjustment board

22  to warrant granting such assessment, the property appraiser or

23  the value adjustment board may grant such assessment.

24         (6)  A county may, at the request of the property

25  appraiser and by a majority vote of its governing body, waive

26  the requirement that an annual application or statement be

27  made for assessment of property within the county under s.

28  193.1554 or s. 193.1555 after an initial application is made

29  and such assessment is granted. Notwithstanding such waiver,

30  refiling of an application or statement shall be required when

31  any property assessed under s. 193.1554 or s. 193.1555 is sold


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    2007 Legislature                         SB 4-D, 2nd Engrossed



 1  or otherwise disposed of; when the ownership changes in any

 2  manner; or when any change, addition, or improvement is made

 3  to the property. In its deliberations on whether to waive the

 4  annual application or statement requirement, the governing

 5  body shall consider the possibility of fraudulent claims that

 6  may occur due to the waiver of the annual application

 7  requirement.

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

 9  assessed under s. 193.1554 or s. 193.1555 who is not required

10  to file an annual application or statement to notify the

11  property appraiser promptly whenever the use of the property

12  or the status or condition of the owner changes. If any

13  property owner fails to so notify the property appraiser and

14  the property appraiser determines that for any year within the

15  prior 10 years the owner's property was not entitled to

16  assessment under s. 193.1554 or s. 193.1555, the owner of the

17  property is subject to the taxes avoided as a result of such

18  failure plus 15 percent interest per annum and a penalty of 50

19  percent of the taxes avoided. It is the duty of the property

20  appraiser making such determination to record in the public

21  records of the county a notice of tax lien against any

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

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

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

25  penalties. Such lien when filed shall attach to any property,

26  identified in the notice of tax lien, owned by the person or

27  entity that illegally or improperly was assessed under s.

28  193.1554 or s. 193.1555. If such person or entity no longer

29  owns property in that county, but owns property in some other

30  county or counties in the state, it shall be the duty of the

31  property appraiser to record a notice of tax lien in such


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    2007 Legislature                         SB 4-D, 2nd Engrossed



 1  other county or counties, identifying the property owned by

 2  such person or entity in such county or counties, and it

 3  becomes a lien against such property in such county or

 4  counties.

 5         Section 15.  This act shall take effect upon becoming a

 6  law, except that sections 3 through 14 of this act shall take

 7  effect only upon the effective date of a revision of the State

 8  Constitution contained in Senate Joint Resolution 2-D or House

 9  Joint Resolution 7001-D; sections 3 through 9 of this act

10  shall apply retroactively to the 2008 tax roll and sections

11  10, 12, and 14 shall apply to the 2009 tax roll if the

12  revision of the State Constitution contained in Senate Joint

13  Resolution 2-D or House Joint Resolution 7001-D is approved in

14  a special election held on January 29, 2008; or sections 3

15  through 9 shall apply to the 2009 tax roll and sections 11,

16  13, and 14 shall apply to the 2010 tax roll if the revision of

17  the State Constitution contained in Senate Joint Resolution

18  2-D or House Joint Resolution 7001-D is approved in the

19  general election held in November of 2008.

20  

21  

22  

23  

24  

25  

26  

27  

28  

29  

30  

31  


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