| 1 | Representative(s) Frishe offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove lines 134 through 197 and insert: |
| 5 |
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| 6 | Section 1. Section 194.301, Florida Statutes, is amended |
| 7 | to read: |
| 8 | 194.301 Presumption of correctness.-- |
| 9 | (1) In any administrative or judicial action in which a |
| 10 | taxpayer challenges an ad valorem tax assessment of value, the |
| 11 | property appraiser's assessment shall be presumed correct. This |
| 12 | presumption of correctness is lost if: |
| 13 | (a) The taxpayer shows by a preponderance of the evidence |
| 14 | that either the property appraiser has failed to consider |
| 15 | properly the criteria in s. 193.011; or if |
| 16 | (b) The property appraiser's assessment is arbitrarily |
| 17 | based on appraisal practices that which are different from the |
| 18 | appraisal practices generally applied by the property appraiser |
| 19 | to comparable property within the same class and within the same |
| 20 | county;. |
| 21 | (c) The property appraiser's assessment for all income- |
| 22 | producing property, including commercial, industrial, and |
| 23 | multifamily rentals, is not based on the income approach to |
| 24 | value; or |
| 25 | (d) Except for homestead property, the percentage change, |
| 26 | exclusive of new construction, in just value of the challenged |
| 27 | parcel is greater than the percentage change for the category of |
| 28 | property in which the challenged parcel is included. |
| 29 | (2) If the presumption of correctness is lost, the |
| 30 | taxpayer has shall have the burden of proving by a preponderance |
| 31 | of the evidence that the appraiser's assessment is in excess of |
| 32 | just value. If the presumption of correctness is retained, the |
| 33 | taxpayer has shall have the burden of proving by clear and |
| 34 | convincing evidence that the appraiser's assessment is in excess |
| 35 | of just value. In no case shall the taxpayer have the burden of |
| 36 | proving that the property appraiser's assessment is not |
| 37 | supported by any reasonable hypothesis of a legal assessment. |
| 38 | (3) If the property appraiser's assessment is determined |
| 39 | to be erroneous, the Value Adjustment Board or the court can |
| 40 | establish the assessment if there exists competent, substantial |
| 41 | evidence in the record, which cumulatively meets the |
| 42 | requirements of s. 193.011. If the record lacks competent, |
| 43 | substantial evidence meeting the just value criteria of s. |
| 44 | 193.011, the matter shall be remanded to the property appraiser |
| 45 | with appropriate directions from the Value Adjustment Board or |
| 46 | the court. |
| 47 | (4) This section does not authorize any value adjustment |
| 48 | board or court to establish the value of property except in |
| 49 | accordance with the State Constitution. |
| 50 | (5) The percentage change for a category of property shall |
| 51 | be based on the percentage change in just value from the prior |
| 52 | year to the current year of all parcels within that category in |
| 53 | both years, exclusive of new construction, calculated for each |
| 54 | tax roll by the property appraiser as of the date on which the |
| 55 | current year's proposed tax notices were mailed. The property |
| 56 | appraiser shall make available on the property appraiser's |
| 57 | Internet website or upon request the percentage change for each |
| 58 | category as soon as practicable, but no later than 10 days after |
| 59 | such mailing. |
| 60 | (6) For purposes of this section, categories of property |
| 61 | include: |
| 62 | (a) Nonhomestead single-family residences. |
| 63 | (b) Nonhomestead condominiums and cooperatives. |
| 64 | (c) Nonhomestead mobile homes. |
| 65 | (d) Multifamily and retirement homes. |
| 66 | (e) Agricultural, high-water recharge, historic property |
| 67 | used for commercial or certain nonprofit purposes, and other |
| 68 | use-valued property. |
| 69 | (f) Vacant residential lots. |
| 70 | (g) Nonagricultural acreage and other undeveloped parcels. |
| 71 | (h) Improved commercial and industrial property. |
| 72 | (i) Unimproved commercial and industrial property. |
| 73 | (j) Taxable institutional or governmental, utility, |
| 74 | locally assessed railroad, oil, gas, and mineral land, |
| 75 | subsurface rights, and other real property. |
| 76 |
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| 77 |
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| 78 | ======= T I T L E A M E N D M E N T ======= |
| 79 | Remove line 5 and insert: |
| 80 |
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| 81 | tax assessment is lost; requiring that a presumption of |
| 82 | correctness for an assessment for income-producing property is |
| 83 | based on the income approach to value; providing for the rate of |