Amendment
Bill No. 7003D

Amendment No. 950257

CHAMBER ACTION
Senate		House
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1	Representative(s) Cannon and Saunders offered the following:
2
3	Amendment (with title amendment)
4	Remove everything after the enacting clause and insert:
5	Section 1.  Section 193.017, Florida Statutes, is amended
6	to read:
7	(Substantial rewording of section. See
8	s. 193.017, F.S., for present text.)
9	193.017  Assessment of structural improvements on land
10	owned by a community land trust and used to provide affordable
11	housing.--
12	(1)  As used in this section, the term "community land
13	trust" means a nonprofit entity that is qualified as charitable
14	under s. 501(c)(3) of the Internal Revenue Code and has as one
15	of its purposes the acquisition of land to be held in perpetuity
16	for the primary purpose of providing affordable homeownership.
17	(2)  A community land trust may convey structural
18	improvements located on specific parcels of such land that are
19	identified by a legal description contained in and subject to a
20	ground lease having a term of at least 99 years to natural
21	persons or families who meet the extremely-low, very-low, low,
22	and moderate income limits, as specified in s. 420.0004, or the
23	income limits for workforce housing, as defined in s.
24	420.5095(3). A community land trust shall retain a preemptive
25	option to purchase any structural improvements on the land at a
26	price determined by a formula specified in the ground lease,
27	which is designed to ensure that the structural improvements
28	remain affordable.
29	(3)  In arriving at just valuation under s. 193.011, a
30	structural improvement that provides affordable housing on land
31	owned by a community land trust and subject to a 99-year or
32	longer ground lease shall be assessed using the following
33	criteria:
34	(a)  The amount a willing purchaser would pay a willing
35	seller shall not exceed the amount determined by the formula in
36	the ground lease.
37	(b)  If the ground lease and all amendments and supplements
38	thereto, or a memorandum documenting how such lease and
39	amendments or supplements restrict the price at which the
40	improvements may be sold, is recorded in the official public
41	records of the county in which the leased land is located, the
42	recorded lease and any amendments and supplements, or the
43	recorded memorandum, shall be deemed a land use regulation
44	during the term of the lease as amended or supplemented.
45	Section 2.  Section 196.1978, Florida Statutes, is amended
46	to read:
47	196.1978  Affordable housing property exemption.--Property
48	used to provide affordable housing serving eligible persons as
49	defined by s. 159.603(7) and natural persons or families meeting
50	the extremely-low, very-low, low, or moderate persons meeting
51	income limits specified in s. 420.0004 s. 420.0004(8), (10),
52	(11), and (15), which property is owned entirely by a nonprofit
53	entity that which is a corporation not for profit, which is
54	qualified as charitable under s. 501(c)(3) of the Internal
55	Revenue Code, and which complies with Rev. Proc. 96-32, 1996-1
56	C.B. 717 or a limited partnership, the sole general partner of
57	which is a corporation not for profit, which is qualified as
58	charitable under s. 501(c)(3) of the Internal Revenue Code and
59	which complies with Rev. Proc. 96-32, 1996-1 C.B. 717, shall be
60	considered property owned by an exempt entity and used for a
61	charitable purpose, and those portions of the affordable housing
62	property which provide housing to natural persons or families
63	that meet the extremely-low, very-low, low, or moderate income
64	limits specified individuals with incomes as defined in s.
65	420.0004 s. 420.0004(10) and (15) shall be exempt from ad
66	valorem taxation to the extent authorized in s. 196.196. All
67	property identified in this section shall comply with the
68	criteria for determination of exempt status to be applied by
69	property appraisers on an annual basis as defined in s. 196.195.
70	The Legislature intends that any property owned by a limited
71	liability company or a limited partnership that which is
72	disregarded as an entity for federal income tax purposes
73	pursuant to Treasury Regulation 301.7701-3(b)(1)(ii) shall be
74	treated as owned by its sole member or sole general partner. The
75	exemption provided in this section also extends to land that is
76	owned by an exempt entity and that is subject to a 99-year or
77	longer ground lease for the purpose of providing affordable
78	homeownership.
79	Section 3.  (1)  The executive director of the Department
80	of Revenue is authorized, and all conditions are deemed met, to
81	adopt emergency rules under ss. 120.536(1) and 120.54(4),
82	Florida Statutes, for the purpose of implementing sections 1 and
83	2 of this act.
84	(2)  The executive director of the Department of Revenue is
85	authorized, and all conditions are deemed met, to adopt
86	emergency rules under ss. 120.536(1) and 120.54(4), Florida
87	Statutes, for the purpose of implementing sections 4 through 18
88	of this act.
89	(3)  In anticipation of implementing those portions of this
90	act which have not taken effect, the executive director of the
91	Department of Revenue is authorized, and all conditions are
92	deemed met, to adopt emergency rules under ss. 120.536(1) and
93	120.54(4), Florida Statutes, for the purpose of making necessary
94	changes and preparations so that forms, methods, and data
95	records, electronic or otherwise, are ready and in place if
96	those portions of this act that have not taken effect become
97	law.
98	(4)  Notwithstanding any other provision of law, such
99	emergency rules shall remain in effect for 18 months after the
100	date of adoption and may be renewed during the pendency of
101	procedures to adopt rules addressing the subject of the
102	emergency rules.
103	Section 4.  Section 196.002, Florida Statutes, is amended
104	to read:
105	196.002  Legislative intent.--For the purposes of
106	assessment roll recordkeeping and reporting,:
107	(1)  The increase in the homestead exemption provided in s.
108	196.031(3)(d) shall be reported separately for those persons
109	entitled to exemption under s. 196.031(3)(a) or (b) and for
110	those persons entitled to exemption under s. 196.031(1) but not
111	under said paragraphs; and
112	(2)  the exemptions authorized by each provision of this
113	chapter shall be reported separately for each category of
114	exemption in each such provision, both as to total value
115	exempted and as to the number of exemptions granted.
116	Section 5.  Paragraphs (b), (c), (f), and (g) of subsection
117	(2) of section 193.114, Florida Statutes, are amended to read:
118	193.114  Preparation of assessment rolls.--
119	(2)  The department shall promulgate regulations and forms
120	for the preparation of the real property assessment roll to
121	reflect:
122	(b)  The just value (using the factors set out in s.
123	193.011) of all property. The assessed value for school district
124	levies and for all other levies shall be separately listed.
125	(c)  When property is wholly or partially exempt, a
126	categorization of such exemption. There shall be a separate
127	listing on the roll for exemptions pertaining to assessed value
128	for school district levies and for all other levies.
129	(f)  The millage levied on the property, including school
130	district levies and all other levies, to be listed separately.
131	(g)  There shall be a separate listing on the roll for
132	taxable value for school district levies and for all other
133	levies. The tax, determined by multiplying the millages by the
134	taxable values for school district levies and for all other
135	levies value.
136	Section 6.  Section 193.155, Florida Statutes, is amended
137	to read:
138	193.155  Homestead assessments.--Homestead property shall
139	be assessed at just value as of January 1, 1994. Property
140	receiving the homestead exemption after January 1, 1994, shall
141	be assessed at just value as of January 1 of the year in which
142	the property receives the exemption, unless the provisions of
143	subsection (8) apply.
144	(1)  Beginning in 1995, or the year following the year the
145	property receives homestead exemption, whichever is later, the
146	property shall be reassessed annually on January 1. Any change
147	resulting from such reassessment shall not exceed the lower of
148	the following:
149	(a)  Three percent of the assessed value of the property
150	for the prior year; or
151	(b)  The percentage change in the Consumer Price Index for
152	All Urban Consumers, U.S. City Average, all items 1967=100, or
153	successor reports for the preceding calendar year as initially
154	reported by the United States Department of Labor, Bureau of
155	Labor Statistics.
156	(2)  If the assessed value of the property as calculated
157	under subsection (1) exceeds the just value, the assessed value
158	of the property shall be lowered to the just value of the
159	property.
160	(3)  Except as provided in this subsection, property
161	assessed under this section shall be assessed at just value as
162	of January 1 of the year following a change of ownership.
163	Thereafter, the annual changes in the assessed value of the
164	property are subject to the limitations in subsections (1) and
165	(2). For the purpose of this section, a change in ownership
166	means any sale, foreclosure, or transfer of legal title or
167	beneficial title in equity to any person, except as provided in
168	this subsection. There is no change of ownership if:
169	(a)  Subsequent to the change or transfer, the same person
170	is entitled to the homestead exemption as was previously
171	entitled and:
172	1.  The transfer of title is to correct an error;
173	2.  The transfer is between legal and equitable title; or
174	3.  The change or transfer is by means of an instrument in
175	which the owner is listed as both grantor and grantee of the
176	real property and one or more other individuals are additionally
177	named as grantee. However, if any individual who is additionally
178	named as a grantee applies for a homestead exemption on the
179	property, the application shall be considered a change of
180	ownership;
181	(b)  The transfer is between husband and wife, including a
182	transfer to a surviving spouse or a transfer due to a
183	dissolution of marriage;
184	(c)  The transfer occurs by operation of law under s.
185	732.4015; or
186	(d)  Upon the death of the owner, the transfer is between
187	the owner and another who is a permanent resident and is legally
188	or naturally dependent upon the owner.
189	(4)(a)  Except as provided in paragraph (b), changes,
190	additions, or improvements to homestead property shall be
191	assessed at just value as of the first January 1 after the
192	changes, additions, or improvements are substantially completed.
193	(b)  Changes, additions, or improvements that replace all
194	or a portion of homestead property damaged or destroyed by
195	misfortune or calamity shall not increase the homestead
196	property's assessed value when the square footage of the
197	homestead property as changed or improved does not exceed 110
198	percent of the square footage of the homestead property before
199	the damage or destruction. Additionally, the homestead
200	property's assessed value shall not increase if the total square
201	footage of the homestead property as changed or improved does
202	not exceed 1,500 square feet. Changes, additions, or
203	improvements that do not cause the total to exceed 110 percent
204	of the total square footage of the homestead property before the
205	damage or destruction or that do not cause the total to exceed
206	1,500 total square feet shall be reassessed as provided under
207	subsection (1). The homestead property's assessed value shall be
208	increased by the just value of that portion of the changed or
209	improved homestead property which is in excess of 110 percent of
210	the square footage of the homestead property before the damage
211	or destruction or of that portion exceeding 1,500 square feet.
212	Homestead property damaged or destroyed by misfortune or
213	calamity which, after being changed or improved, has a square
214	footage of less than 100 percent of the homestead property's
215	total square footage before the damage or destruction shall be
216	assessed pursuant to subsection (5). This paragraph applies to
217	changes, additions, or improvements commenced within 3 years
218	after the January 1 following the damage or destruction of the
219	homestead.
220	(c)  Changes, additions, or improvements that replace all
221	or a portion of real property that was damaged or destroyed by
222	misfortune or calamity shall be assessed upon substantial
223	completion as if such damage or destruction had not occurred and
224	in accordance with paragraph (b) if the owner of such property:
225	1.  Was permanently residing on such property when the
226	damage or destruction occurred;
227	2.  Was not entitled to receive homestead exemption on such
228	property as of January 1 of that year; and
229	3.  Applies for and receives homestead exemption on such
230	property the following year.
231	(d)  Changes, additions, or improvements include
232	improvements made to common areas or other improvements made to
233	property other than to the homestead property by the owner or by
234	an owner association, which improvements directly benefit the
235	homestead property. Such changes, additions, or improvements
236	shall be assessed at just value, and the just value shall be
237	apportioned among the parcels benefiting from the improvement.
238	(5)  When property is destroyed or removed and not
239	replaced, the assessed value of the parcel shall be reduced by
240	the assessed value attributable to the destroyed or removed
241	property.
242	(6)  Only property that receives a homestead exemption is
243	subject to this section. No portion of property that is assessed
244	solely on the basis of character or use pursuant to s. 193.461
245	or s. 193.501, or assessed pursuant to s. 193.505, is subject to
246	this section. When property is assessed under s. 193.461, s.
247	193.501, or s. 193.505 and contains a residence under the same
248	ownership, the portion of the property consisting of the
249	residence and curtilage must be assessed separately, pursuant to
250	s. 193.011, for the assessment to be subject to the limitation
251	in this section.
252	(7)  If a person received a homestead exemption limited to
253	that person's proportionate interest in real property, the
254	provisions of this section apply only to that interest.
255	(8)  For all levies other than school district levies,
256	property assessed under this section shall be assessed at less
257	than just value following a change in ownership when the person
258	who establishes a new homestead has received a homestead
259	exemption as of January 1 of either of the 2 immediately
260	preceding years. A person who establishes a new homestead as of
261	January 1, 2008, is entitled to have the new homestead assessed
262	at less than just value only if that person received a homestead
263	exemption on January 1, 2007. The assessed value of the newly
264	established homestead shall be determined as provided in this
265	subsection.
266	(a)  If the just value of the new homestead as of January 1
267	is greater than or equal to the just value of the immediate
268	prior homestead of the person establishing the new homestead as
269	of January 1 of the year in which the immediate prior homestead
270	was abandoned, the assessed value of the new homestead shall be
271	the just value of the new homestead minus an amount equal to the
272	lesser of $1 million or the difference between the just value
273	and the assessed value of the immediate prior homestead as of
274	January 1 of the year in which the immediate prior homestead was
275	abandoned. Thereafter, the homestead shall be assessed as
276	provided in this section.
277	(b)  If the just value of the new homestead as of January 1
278	is less than the just value of the immediate prior homestead as
279	of January 1 of the year in which the immediate prior homestead
280	was abandoned, the assessed value of the new homestead shall be
281	equal to the just value of the new homestead divided by the just
282	value of the immediate prior homestead and multiplied by the
283	assessed value of the immediate prior homestead. However, if the
284	difference between the just value of the new homestead and the
285	assessed value of the new homestead calculated pursuant to this
286	paragraph is greater than $1 million, the assessed value of the
287	new homestead shall be increased such that the difference
288	between the just value and the assessed value equals $1 million.
289	Thereafter, the homestead shall be assessed as provided in this
290	section.
291	(c)  If two or more persons, who have each received a
292	homestead exemption as of January 1 of either of the 2
293	immediately preceding years and who would otherwise be eligible
294	to have a new homestead property assessed under this subsection,
295	establish a single new homestead, the reduction in just value
296	shall be limited to the reduction that could have resulted from
297	any one of the potentially eligible prior homesteads, at the
298	owner's option.
299	(d)  If two or more persons abandon their jointly owned
300	homestead property and one or more of such persons establish a
301	new homestead that would otherwise be eligible for assessment
302	under this subsection, each person shall be entitled to a
303	reduction in just value for the new homestead in proportion to
304	his or her ownership interest in the abandoned homestead
305	property. There shall be no reduction in assessed value of any
306	new homestead unless the prior homestead is reassessed under
307	subsection (3) or this subsection as of January 1 after the
308	abandonment occurs.
309	(e)  In order to have his or her homestead property
310	assessed under this subsection, a person must provide to the
311	property appraiser a copy of his or her notice of proposed
312	property taxes for an eligible prior homestead at the same time
313	he or she applies for the homestead exemption and must sign a
314	sworn statement, on a form prescribed by the department,
315	attesting to his or her entitlement to the assessment.
316	(f)  The department shall require by rule that the required
317	documentation be submitted with the homestead exemption
318	application under the timeframes and processes set forth in
319	chapter 196 to the extent practicable, and that the filing of
320	the statement be supported by copies of such notices.
321	(9)(8)  Erroneous assessments of homestead property
322	assessed under this section may be corrected in the following
323	manner:
324	(a)  If errors are made in arriving at any assessment under
325	this section due to a material mistake of fact concerning an
326	essential characteristic of the property, the just value and
327	assessed value must be recalculated for every such year,
328	including the year in which the mistake occurred.
329	(b)  If changes, additions, or improvements are not
330	assessed at just value as of the first January 1 after they were
331	substantially completed, the property appraiser shall determine
332	the just value for such changes, additions, or improvements for
333	the year they were substantially completed. Assessments for
334	subsequent years shall be corrected, applying this section if
335	applicable.
336	(c)  If back taxes are due pursuant to s. 193.092, the
337	corrections made pursuant to this subsection shall be used to
338	calculate such back taxes.
339	(10)(9)  If the property appraiser determines that for any
340	year or years within the prior 10 years a person who was not
341	entitled to the homestead property assessment limitation granted
342	under this section was granted the homestead property assessment
343	limitation, the property appraiser making such determination
344	shall record in the public records of the county a notice of tax
345	lien against any property owned by that person in the county,
346	and such property must be identified in the notice of tax lien.
347	Such property that is situated in this state is subject to the
348	unpaid taxes, plus a penalty of 50 percent of the unpaid taxes
349	for each year and 15 percent interest per annum. However, when a
350	person entitled to exemption pursuant to s. 196.031
351	inadvertently receives the limitation pursuant to this section
352	following a change of ownership, the assessment of such property
353	must be corrected as provided in paragraph (9)(a) (8)(a), and
354	the person need not pay the unpaid taxes, penalties, or
355	interest.
356	Section 7.  Section 196.031, Florida Statutes, is amended
357	to read:
358	196.031  Exemption of homesteads.--
359	(1)(a)  Every person who, on January 1, has the legal title
360	or beneficial title in equity to real property in this state and
361	who resides thereon and in good faith makes the same his or her
362	permanent residence, or the permanent residence of another or
363	others legally or naturally dependent upon such person, is
364	entitled to an exemption from all taxation, except for
365	assessments for special benefits, up to the assessed valuation
366	of $25,000 $5,000 on the residence and contiguous real property,
367	as defined in s. 6, Art. VII of the State Constitution. Such
368	title may be held by the entireties, jointly, or in common with
369	others, and the exemption may be apportioned among such of the
370	owners as shall reside thereon, as their respective interests
371	shall appear. If only one of the owners of an estate held by the
372	entireties or held jointly with the right of survivorship
373	resides on the property, that owner is allowed an exemption of
374	up to the assessed valuation of $25,000 $5,000 on the residence
375	and contiguous real property. However, no such exemption of more
376	than $25,000 $5,000 is allowed to any one person or on any one
377	dwelling house, except that an exemption up to the assessed
378	valuation of $25,000 $5,000 may be allowed on each apartment or
379	mobile home occupied by a tenant-stockholder or member of a
380	cooperative corporation and on each condominium parcel occupied
381	by its owner. Except for owners of an estate held by the
382	entireties or held jointly with the right of survivorship, the
383	amount of the exemption may not exceed the proportionate
384	assessed valuation of all owners who reside on the property.
385	Before such exemption may be granted, the deed or instrument
386	shall be recorded in the official records of the county in which
387	the property is located. The property appraiser may request the
388	applicant to provide additional ownership documents to establish
389	title.
390	(b)  Every person who qualifies to receive the exemption
391	provided in paragraph (a) and who does not receive the exemption
392	provided in s. 196.098 is entitled to an additional exemption in
393	an amount equal to 40 percent of the median just value of
394	homesteads in the county in which the homestead is located in
395	the prior year. The additional exemption shall apply after the
396	first $50,000 of just value of the homestead property. However,
397	in any year, such person shall receive only the larger of the
398	exemption provided in this paragraph or the application of the
399	cumulative assessment limitation calculated pursuant to s.
400	193.155. The exemption provided under this paragraph shall apply
401	to all levies other than school district levies.
402	(2)  As used in subsection (1), the term "cooperative
403	corporation" means a corporation, whether for profit or not for
404	profit, organized for the purpose of owning, maintaining, and
405	operating an apartment building or apartment buildings or a
406	mobile home park to be occupied by its stockholders or members;
407	and the term "tenant-stockholder or member" means an individual
408	who is entitled, solely by reason of his or her ownership of
409	stock or membership in a cooperative corporation, as evidenced
410	in the official records of the office of the clerk of the
411	circuit court of the county in which the apartment building is
412	located, to occupy for dwelling purposes an apartment in a
413	building owned by such corporation or to occupy for dwelling
414	purposes a mobile home which is on or a part of a cooperative
415	unit. A corporation leasing land for a term of 98 years or more
416	for the purpose of maintaining and operating a cooperative
417	thereon shall be deemed the owner for purposes of this
418	exemption.
419	(3)(a)  The exemption provided in this section does For
420	every person who is entitled to the exemption provided in
421	subsection (1), who is a permanent resident of this state, and
422	who is 65 years of age or older, the exemption is increased to
423	$10,000 of assessed valuation for taxes levied by governing
424	bodies of counties, municipalities, and special districts.
425	(b)  For every person who is entitled to the exemption
426	provided in subsection (1), who has been a permanent resident of
427	this state for the 5 consecutive years prior to claiming the
428	exemption under this subsection, and who qualifies for the
429	exemption granted pursuant to s. 196.202 as a totally and
430	permanently disabled person, the exemption is increased to
431	$9,500 of assessed valuation for taxes levied by governing
432	bodies of counties, municipalities, and special districts.
433	(c)  No homestead shall be exempted under both paragraphs
434	(a) and (b). In no event shall the combined exemptions of s.
435	196.202 and paragraph (a) or paragraph (b) exceed $10,000.
436	(d)  For every person who is entitled to the exemption
437	provided in subsection (1) and who is a permanent resident of
438	this state, the exemption is increased to a total of $25,000 of
439	assessed valuation for taxes levied by governing bodies of
440	school districts.
441	(e)  For every person who is entitled to the exemption
442	provided in subsection (1) and who is a resident of this state,
443	the exemption is increased to a total of $25,000 of assessed
444	valuation for levies of taxing authorities other than school
445	districts. However, the increase provided in this paragraph
446	shall not apply with respect to the assessment roll of a county
447	unless and until the roll of that county has been approved by
448	the executive director pursuant to s. 193.1142.
449	(4)  The property appraisers of the various counties shall
450	each year compile a list of taxable property and its value
451	removed from the assessment rolls of each school district as a
452	result of the excess of exempt value above that amount allowed
453	for nonschool levies as provided in subsections (1) and (3), as
454	well as a statement of the loss of tax revenue to each school
455	district from levies other than the minimum financial effort
456	required pursuant to s. 1011.60(6), and shall deliver a copy
457	thereof to the Department of Revenue upon certification of the
458	assessment roll to the tax collector.
459	(4)(5)  The exemption provided in this section applies only
460	to those parcels classified and assessed as owner-occupied
461	residential property or only to the portion of property so
462	classified and assessed.
463	(5)(6)  A person who is receiving or claiming the benefit
464	of an ad valorem tax exemption or a tax credit in another state
465	where permanent residency is required as a basis for the
466	granting of that ad valorem tax exemption or tax credit is not
467	entitled to the homestead exemption provided by this section.
468	This subsection does not apply to a person who has the legal or
469	equitable title to real estate in Florida and maintains thereon
470	the permanent residence of another legally or naturally
471	dependent upon the owner.
472	(6)(7)  When homestead property is damaged or destroyed by
473	misfortune or calamity and the property is uninhabitable on
474	January 1 after the damage or destruction occurs, the homestead
475	exemption may be granted if the property is otherwise qualified
476	and if the property owner notifies the property appraiser that
477	he or she intends to repair or rebuild the property and live in
478	the property as his or her primary residence after the property
479	is repaired or rebuilt and does not claim a homestead exemption
480	on any other property or otherwise violate this section. Failure
481	by the property owner to commence the repair or rebuilding of
482	the homestead property within 3 years after January 1 following
483	the property's damage or destruction constitutes abandonment of
484	the property as a homestead.
485	Section 8.  Section 196.098, Florida Statutes, is created
486	to read:
487	196.098  Exemption for low-income seniors.--
488	(1)  Any person who has attained age 65 and whose household
489	income does not exceed $23,604 is also entitled to an additional
490	exemption in an amount equal to 100 percent of the median just
491	value of homesteads for the county in which the homestead is
492	located in the prior year. However, in any year, such person
493	shall receive only the larger of the exemption provided in this
494	subsection or the application of the cumulative assessment
495	limitation calculated pursuant to s. 193.155. The exemption
496	provided under this subsection shall apply to all levies other
497	than school district levies.
498	(2)  As used in this section, the term "low-income senior"
499	means a permanent resident of this state who has attained 65
500	years of age and whose household income does not exceed $23,604.
501	Submission of an affidavit that the person claiming the
502	exemption under subsection (1) is a permanent resident of this
503	state is prima facie proof of such residence. For purposes of
504	this section, the term "household income" means the gross income
505	of all persons residing in or upon the homestead for the prior
506	year. For purposes of this section, the term "gross income"
507	includes United States Department of Veterans Affairs benefits
508	and any social security benefits paid to the person.
509	(3)  The maximum income limitation provided in this section
510	shall be adjusted annually on January 1, beginning January 1,
511	2008, by the percentage change in the average cost-of-living
512	index in the period January 1 through December 31 of the
513	immediate prior year compared with the same period for the year
514	prior to that. The index is the average of the monthly consumer
515	price index figures for the stated 12-month period, relative to
516	the United States as a whole, issued by the United States
517	Department of Labor.
518	(4)  The department shall require by rule that the taxpayer
519	annually submit to the property appraiser a sworn return of age
520	and gross income pursuant to subsection (2). The department
521	shall require that the filing of such return be accompanied by
522	proof of age, copies of federal income tax returns for the prior
523	year, wage and earning statements (W-2 forms), and other
524	documents the department deems necessary for each member of the
525	household. The taxpayer's return shall attest to the accuracy of
526	such copies. The department shall prescribe and furnish a form
527	to be used for this purpose, which shall include spaces for a
528	separate listing of United States Department of Veterans Affairs
529	benefits and social security benefits.
530	(5)  Any person who receives the exemption provided by this
531	section is not entitled to receive the exemption provided under
532	s. 196.031(1)(b).
533	Section 9.  Paragraph (a) of subsection (1) of section
534	196.161, Florida Statutes, is amended to read:
535	196.161  Homestead exemptions; lien imposed on property of
536	person claiming exemption although not a permanent resident.--
537	(1)(a)  When the estate of any person is being probated or
538	administered in another state under an allegation that such
539	person was a resident of that state and the estate of such
540	person contains real property situate in this state upon which
541	homestead exemption has been allowed pursuant to this chapter s.
542	196.031 for any year or years within 10 years immediately prior
543	to the death of the deceased, then within 3 years after the
544	death of such person the property appraiser of the county where
545	the real property is located shall, upon knowledge of such fact,
546	record a notice of tax lien against the property among the
547	public records of that county, and the property shall be subject
548	to the payment of all taxes exempt thereunder, a penalty of 50
549	percent of the unpaid taxes for each year, plus 15 percent
550	interest per year, unless the circuit court having jurisdiction
551	over the ancillary administration in this state determines that
552	the decedent was a permanent resident of this state during the
553	year or years an exemption was allowed, whereupon the lien shall
554	not be filed or, if filed, shall be canceled of record by the
555	property appraiser of the county where the real estate is
556	located.
557	Section 10.  Paragraph (b) of subsection (2) of section
558	197.252, Florida Statutes, is amended to read:
559	197.252  Homestead tax deferral.--
560	(2)
561	(b)  If the applicant is 65 years of age or older entitled
562	to claim the increased exemption by reason of age and residency
563	as provided in s. 196.031(3)(a), approval of the application
564	shall defer that portion of the ad valorem taxes plus non-ad
565	valorem assessments which exceeds 3 percent of the applicant's
566	household income for the prior calendar year. If any applicant's
567	household income for the prior calendar year is less than
568	$10,000, or is less than the amount of the household income
569	designated for the additional homestead exemption pursuant to s.
570	196.075, and the applicant is 65 years of age or older, approval
571	of the application shall defer the ad valorem taxes plus non-ad
572	valorem assessments in their entirety.
573	Section 11.  Section 196.183, Florida Statutes, is created
574	to read:
575	196.183  Exemption for tangible personal property.--
576	(1)  Each tangible personal property tax return is eligible
577	for an exemption from ad valorem taxation of up to $25,000 of
578	assessed value. A single return must be filed for each site in
579	the county where the owner of tangible personal property
580	transacts business. Owners of freestanding property placed at
581	multiple sites, other than sites where the owner transacts
582	business, must file a single return, including all such property
583	located in the county. Freestanding property placed at multiple
584	sites includes vending and amusement machines, LP/propane tanks,
585	utility and cable company property, billboards, leased
586	equipment, and similar property that is not customarily located
587	in the offices, stores, or plants of the owner, but is placed
588	throughout the county. Railroads, private carriers, and other
589	companies assessed pursuant to s. 193.085 shall be allowed one
590	$25,000 exemption for each county to which the value of their
591	property is allocated.
592	(2)  The requirement that an annual tangible personal
593	property tax return pursuant to s. 193.052 be filed for
594	taxpayers owning taxable property the value of which, as listed
595	on the return, does not exceed the exemption provided in this
596	section is waived. In order to qualify for this waiver, a
597	taxpayer must file an initial return on which the exemption is
598	taken. If, in subsequent years, the taxpayer owns taxable
599	property the value of which, as listed on the return, exceeds
600	the exemption, the taxpayer is obligated to file a return. The
601	taxpayer may again qualify for the waiver only after filing a
602	return on which the value as listed on the return does not
603	exceed the exemption. A return filed or required to be filed
604	shall be considered an application filed or required to be filed
605	for the exemption under this section.
606	(3)  The exemption provided in this section does not apply
607	in any year a taxpayer fails to file a return that is not waived
608	pursuant to subsection (2). Any taxpayer who received a waiver
609	pursuant to subsection (2) and who owns taxable property the
610	value of which, as listed on the return, exceeds the exemption
611	in a subsequent year and who fails to file a return with the
612	property appraiser is subject to the penalty contained in s.
613	193.072(1)(a) calculated without the benefit of the exemption
614	pursuant to this section. Any taxpayer claiming more exemptions
615	than allowed pursuant to subsection (1) is subject to the taxes
616	exempted as a result of wrongfully claiming the additional
617	exemptions plus 15 percent interest per annum and a penalty of
618	50 percent of the taxes exempted.
619	(4)  The exemption provided in this section does not apply
620	to a mobile home that is presumed to be tangible personal
621	property pursuant to s. 193.075(2).
622	Section 12.  Section 193.803, Florida Statutes, is created
623	to read:
624	193.803  Assessment of eligible rental property used for
625	workforce and affordable housing; classification.--
626	(1)  Upon the property owner's application on a form
627	prescribed by the Department of Revenue, the property appraiser
628	shall annually classify for assessment purposes, with respect to
629	all levies other than school district levies, all eligible
630	property used for workforce rental housing or affordable rental
631	housing. Eligibility shall be as provided in this section.
632	(2)  A property owner whose eligible property is denied
633	classification as workforce rental housing or affordable rental
634	housing by the property appraiser may appeal to the value
635	adjustment board. The property appraiser shall notify the
636	property owner in writing of the denial of the workforce rental
637	housing or affordable rental housing classification on or before
638	July 1 of the year for which the application was filed. The
639	written notification must advise the property owner of his or
640	her right to appeal the denial of classification to the value
641	adjustment board and must contain the deadline for filing an
642	appeal. The property appraiser shall have available at his or
643	her office a list, by parcel and property owner, of all
644	applications for classification received, and the list must
645	identify whether or not the classification requested was
646	granted.
647	(3)(a)  Eligible property may not be classified as
648	workforce rental housing or affordable rental housing unless an
649	application is filed on or before March 1 of each year. Before
650	approving a classification, the property appraiser may require
651	the property owner to furnish such information as may reasonably
652	be required to establish that the property was actually used as
653	required by this section. Failure by a property owner to apply
654	for classification of eligible property as workforce rental
655	housing or affordable rental housing by March 1 constitutes a 1-
656	year waiver of the privilege granted under this section for
657	workforce rental housing assessment or affordable rental housing
658	assessment. However, a property owner who is qualified to
659	receive a workforce rental housing classification or an
660	affordable rental housing classification but who fails to file
661	an application by March 1, may file an application for the
662	classification, and may file, under s. 194.011(3), a petition
663	with the value adjustment board requesting that the
664	classification be granted. The petition may be filed at any time
665	during the taxable year on or before the 25th day following the
666	mailing of the assessment notice by the property appraiser as
667	required under s. 194.011(1). Notwithstanding the provisions of
668	s. 194.013, the applicant must pay a nonrefundable fee of $15
669	upon filing the petition. Upon review of the petition, if the
670	person is qualified to receive the classification and
671	demonstrates particular extenuating circumstances judged by the
672	property appraiser or the value adjustment board to warrant
673	granting the classification, the property appraiser or the value
674	adjustment board may grant the classification. An owner of
675	property classified as workforce rental housing or affordable
676	rental housing in the previous tax year whose ownership or use
677	has not changed may reapply on a short form prescribed by the
678	department. A county may, at the request of the property
679	appraiser and by a majority vote of its governing body, waive
680	the requirement that an annual application or statement be made
681	for the renewal of the classification of property within the
682	county as workforce rental housing or affordable rental housing
683	after an initial classification is granted by the property
684	appraiser. Such waiver may be revoked by a majority vote of the
685	governing body of the county. Notwithstanding such waiver, an
686	application must be refiled when any property granted the
687	classification is sold or otherwise disposed of, when the
688	ownership changes in any manner, when the applicant ceases to
689	use the property as workforce rental housing or affordable
690	rental housing, or when the status of the owner changes so as to
691	change the classified status of the property.
692	(b)  For purposes of granting a workforce rental housing or
693	affordable rental housing classification for January 1, 2008,
694	only, the term "extenuating circumstances" as used in paragraph
695	(a) includes the failure of the property owner to return the
696	application for classification by March 1, 2008.
697	(4)  The following types of property are eligible to be
698	classified by a property appraiser as workforce rental housing
699	or affordable rental housing property, and shall be assessed
700	based upon their character and use and as further described in
701	this section:
702	(a)  Property that is funded and rent restricted by the
703	United States Department of Housing and Urban Development under
704	s. 8 of the United States Housing Act of 1937 and that provides
705	affordable housing for eligible persons as defined by s. 159.603
706	or the elderly, extremely-low-income persons, or very-low-income
707	persons as specified in s. 420.0004.
708	(b)  Rental property for multifamily housing, commercial
709	fishing workers and farmworkers, families, persons who are
710	homeless, or the elderly that is funded and rent restricted by
711	the Florida Housing Finance Corporation under s. 420.5087, s.
712	420.5089, s. 420.509, or s. 420.5095, the State Housing
713	Initiatives Partnership Program under s. 420.9072, s. 420.9075,
714	or s. 42 of the Internal Revenue Code of 1986, 26 U.S.C. s. 42;
715	the HOME Investment Partnership Program under the Cranston-
716	Gonzalez National Affordable Housing Act, 42 U.S.C. ss. 12741 et
717	seq.; or the Federal Home Loan Bank's Affordable Housing Program
718	established pursuant to the Financial Institutions Reform,
719	Recovery and Enforcement Act of 1989, Pub. L. No. 101-73.
720	(c)  Multifamily residential rental property of 10 or more
721	units that is certified by the local public housing agency as
722	having 100 percent of its units used to provide affordable
723	housing for extremely-low-income persons, very-low-income
724	persons, low-income persons, or moderate-income persons as
725	specified in s. 420.0004 and that is subject to a land use
726	agreement or other agreement that is recorded in the official
727	records of the county in which the property is located and which
728	recorded agreement restricts the use of the property to
729	affordable housing for a period of at least 20 years.
730	(5)  The property appraiser shall remove from the
731	classification of workforce rental housing or affordable rental
732	housing any properties for which the classified use has been
733	abandoned or discontinued, the property has been diverted to
734	another use, or the participation in and eligibility for the
735	programs specified in this section has been terminated. Such
736	removed property shall be assessed at just value under s.
737	193.011.
738	(6)  In years in which the proper application for
739	classification as workforce rental housing or affordable rental
740	housing has been made and granted, the assessment of such
741	property shall be based upon its use as workforce rental housing
742	or affordable rental housing and by applying the following
743	methodologies, subject to the provisions of subsection (7):
744	(a)  Property used for workforce rental housing or
745	affordable rental housing as described in subsection (4) shall
746	be assessed under the income approach using the actual net
747	operating income.
748	(b)  Property used for workforce rental housing and
749	affordable rental housing that has received low-income housing
750	tax credits from the Florida Housing Finance Corporation under
751	s. 420.5099 shall be assessed under the income approach using
752	the actual net operating income and the following applies:
753	1.  The tax credits granted and the financing generated by
754	the tax credits may not be considered as income.
755	2.  The actual rental income from rent-restricted units in
756	such property shall be used by the property appraiser.
757	3.  Any costs paid with the tax credits and costs paid with
758	the proceeds from additional financing under chapter 420 may not
759	be included as income.
760	(7)  By April 1 of each year, the property owner must
761	provide the property appraiser with a return on a form and in a
762	manner prescribed by the Department of Revenue, which includes a
763	rent roll and an income and expense statement for the preceding
764	year. After a review of the rent roll and the income and expense
765	statement, the property appraiser may request additional
766	information from the property owner as may be reasonably
767	required to consider the methodologies in subsection (6).
768	Failure to timely provide the property appraiser with the
769	requested information, including failure to meet any extension
770	that may be granted for the submission of information, shall
771	result in an estimated assessment based on the best available
772	information instead of an assessment based on the methodologies
773	provided in subsection (6). Such assessment shall be deemed to
774	be prima facie correct and may be included on the tax roll, and
775	taxes may be extended on the tax roll in the same manner as for
776	all other taxes.
777	(8)  It is the duty of the owner of any property used for
778	workforce rental housing or affordable rental housing that has
779	been granted the classification for assessment under this
780	section who is not required to file an annual application or
781	statement to notify the property appraiser promptly whenever the
782	use of the property, or the status or condition of the owner,
783	changes so as to change the classified status of the property.
784	If any property owner fails to so notify the property appraiser
785	and the property appraiser determines that for any year within
786	the prior 10 years the owner was not entitled to receive such
787	classification, the owner of the property is subject to the
788	taxes otherwise due and owing as a result of such failure plus
789	15 percent interest per annum and a penalty of 50 percent of the
790	additional taxes owed. It is the duty of the property appraiser
791	making such determination to record in the public records of the
792	county in which the rental property is located a notice of tax
793	lien against any property owned by that person or entity in the
794	county, and such property must be identified in the notice of
795	tax lien. Such property is subject to the payment of all taxes
796	and penalties. Such lien, when filed, attaches to any property
797	identified in the notice of tax lien owned by the person or
798	entity that illegally or improperly received the classification.
799	If such person or entity no longer owns property in that county
800	but owns property in another county or counties in the state,
801	the property appraiser shall record in such other county or
802	counties a notice of tax lien identifying the property owned by
803	such person or entity in such county or counties, which becomes
804	a lien against the identified property.
805	Section 13.  Paragraphs (b) and (c) of subsection (2) of
806	section 192.0105, Florida Statutes, are amended to read:
807	192.0105  Taxpayer rights.--There is created a Florida
808	Taxpayer's Bill of Rights for property taxes and assessments to
809	guarantee that the rights, privacy, and property of the
810	taxpayers of this state are adequately safeguarded and protected
811	during tax levy, assessment, collection, and enforcement
812	processes administered under the revenue laws of this state. The
813	Taxpayer's Bill of Rights compiles, in one document, brief but
814	comprehensive statements that summarize the rights and
815	obligations of the property appraisers, tax collectors, clerks
816	of the court, local governing boards, the Department of Revenue,
817	and taxpayers. Additional rights afforded to payors of taxes and
818	assessments imposed under the revenue laws of this state are
819	provided in s. 213.015. The rights afforded taxpayers to assure
820	that their privacy and property are safeguarded and protected
821	during tax levy, assessment, and collection are available only
822	insofar as they are implemented in other parts of the Florida
823	Statutes or rules of the Department of Revenue. The rights so
824	guaranteed to state taxpayers in the Florida Statutes and the
825	departmental rules include:
826	(2)  THE RIGHT TO DUE PROCESS.--
827	(b)  The right to petition the value adjustment board over
828	objections to assessments, denial of exemption, denial of
829	agricultural classification, denial of historic classification,
830	denial of high-water recharge classification, denial of
831	workforce rental housing or affordable rental housing
832	classification, disapproval of tax deferral, and any penalties
833	on deferred taxes imposed for incorrect information willfully
834	filed. Payment of estimated taxes does not preclude the right of
835	the taxpayer to challenge his or her assessment (see ss.
836	194.011(3), 196.011(6) and (9)(a), 196.151, 196.193(1)(c) and
837	(5), 193.461(2), 193.503(7), 193.625(2), 193.803(2), 197.253(2),
838	197.301(2), and 197.2301(11)).
839	(c)  The right to file a petition for exemption, or
840	agricultural classification, or workforce rental housing or
841	affordable rental housing classification with the value
842	adjustment board when an application deadline is missed, upon
843	demonstration of particular extenuating circumstances for filing
844	late (see ss. 193.461(3)(a), 193.803(3)(a), and 196.011(1), (7),
845	(8), and (9)(d)).
846	Section 14.  Subsection (2) of section 193.052, Florida
847	Statutes, is amended to read:
848	193.052  Preparation and serving of returns.--
849	(2)  No return shall be required for real property the
850	ownership of which is reflected in instruments recorded in the
851	public records of the county in which the property is located,
852	unless otherwise required in this title. In order for land to be
853	considered for agricultural classification under s. 193.461, or
854	high-water recharge classification under s. 193.625, or
855	workforce rental housing or affordable rental housing
856	classification under s. 193.803, an application for
857	classification must be filed on or before March 1 of each year
858	with the property appraiser of the county in which the land is
859	located, except as provided in s. 193.461(3)(a). The application
860	must state that the lands on January 1 of that year were used
861	primarily for bona fide commercial agricultural or high-water
862	recharge purposes or for workforce rental housing or affordable
863	rental housing classified under s. 193.803.
864	Section 15.  Paragraph (d) of subsection (3) of section
865	194.011, Florida Statutes, is amended to read:
866	194.011  Assessment notice; objections to assessments.--
867	(3)  A petition to the value adjustment board must be in
868	substantially the form prescribed by the department.
869	Notwithstanding s. 195.022, a county officer may not refuse to
870	accept a form provided by the department for this purpose if the
871	taxpayer chooses to use it. A petition to the value adjustment
872	board shall describe the property by parcel number and shall be
873	filed as follows:
874	(d)  The petition may be filed, as to valuation issues, at
875	any time during the taxable year on or before the 25th day
876	following the mailing of notice by the property appraiser as
877	provided in subsection (1). With respect to an issue involving
878	the denial of an exemption, an agricultural or high-water
879	recharge classification application, an application for
880	classification as historic property used for commercial or
881	certain nonprofit purposes, an application for classification as
882	workforce rental housing or affordable rental housing, or a
883	deferral, the petition must be filed at any time during the
884	taxable year on or before the 30th day following the mailing of
885	the notice by the property appraiser under s. 193.461, s.
886	193.503, s. 193.625, s. 193.803, or s. 196.193 or notice by the
887	tax collector under s. 197.253.
888	Section 16.  Subsection (1) of section 195.073, Florida
889	Statutes, is amended to read:
890	195.073  Classification of property.--All items required by
891	law to be on the assessment rolls must receive a classification
892	based upon the use of the property. The department shall
893	promulgate uniform definitions for all classifications. The
894	department may designate other subclassifications of property.
895	No assessment roll may be approved by the department which does
896	not show proper classifications.
897	(1)  Real property must be classified according to the
898	assessment basis of the land into the following classes:
899	(a)  Residential, subclassified into categories, one
900	category for homestead property and one for nonhomestead
901	property:
902	1.  Single family.
903	2.  Mobile homes.
904	3.  Multifamily.
905	4.  Condominiums.
906	5.  Cooperatives.
907	6.  Retirement homes.
908	(b)  Commercial and industrial.
909	(c)  Agricultural.
910	(d)  Nonagricultural acreage.
911	(e)  High-water recharge.
912	(f)  Historic property used for commercial or certain
913	nonprofit purposes.
914	(g)  Exempt, wholly or partially.
915	(h)  Centrally assessed.
916	(i)  Leasehold interests.
917	(j)  Time-share property.
918	(k)  Workforce rental housing and affordable rental housing
919	property.
920	(l)(k)  Other.
921	Section 17.  Paragraph (a) of subsection (3) of section
922	195.096, Florida Statutes, is amended to read:
923	195.096  Review of assessment rolls.--
924	(3)(a)  Upon completion of review pursuant to paragraph
925	(2)(f), the department shall publish the results of reviews
926	conducted under this section. The results must include all
927	statistical and analytical measures computed under this section
928	for the real property assessment roll as a whole, the personal
929	property assessment roll as a whole, and independently for the
930	following real property classes whenever the classes constituted
931	5 percent or more of the total assessed value of real property
932	in a county on the previous tax roll:
933	1.  Residential property that consists of one primary
934	living unit, including, but not limited to, single-family
935	residences, condominiums, cooperatives, and mobile homes.
936	2.  Residential property that consists of two or more
937	primary living units.
938	3.  Agricultural, high-water recharge, historic property
939	used for commercial or certain nonprofit purposes, workforce
940	rental housing and affordable rental housing property, and other
941	use-valued property.
942	4.  Vacant lots.
943	5.  Nonagricultural acreage and other undeveloped parcels.
944	6.  Improved commercial and industrial property.
945	7.  Taxable institutional or governmental, utility, locally
946	assessed railroad, oil, gas and mineral land, subsurface rights,
947	and other real property.
948
949	When one of the above classes constituted less than 5 percent of
950	the total assessed value of all real property in a county on the
951	previous assessment roll, the department may combine it with one
952	or more other classes of real property for purposes of
953	assessment ratio studies or use the weighted average of the
954	other classes for purposes of calculating the level of
955	assessment for all real property in a county. The department
956	shall also publish such results for any subclassifications of
957	the classes or assessment rolls it may have chosen to study.
958	Section 18.  Section 200.186, Florida Statutes, is created
959	to read:
960	200.186  Maximum millage rates for the 2008-2009 fiscal
961	year.--
962	(1)  In the 2008-2009 fiscal year, a county, municipal
963	service taxing units of that county, and special districts
964	dependent to that county; a municipality and special districts
965	dependent to that municipality; and an independent special
966	district may levy a maximum millage rate that is determined as
967	follows:
968	(a)  The maximum millage rate shall be the rolled-back rate
969	calculated pursuant to s. 200.065 and adjusted for growth in per
970	capita Florida personal income, except that:
971	1.  Ad valorem tax revenue levied in the 2007-2008 fiscal
972	year, as used in the calculation of the rolled-back rate, shall
973	be reduced by any tax revenue resulting from a millage rate in
974	excess of the maximum rate that could have been levied by a
975	majority vote as provided in s. 200.185; and
976	2.  The taxable value within the jurisdiction of each
977	taxing authority, as used in the calculation of the rolled-back
978	rate, shall be increased by the amount necessary to offset any
979	reduction in taxable value occurring as a result of the
980	amendments to the State Constitution contained in SJR 2-D or HJR
981	7001D providing an additional homestead tax exemption, providing
982	tax relief for low-income seniors, providing portability of the
983	Save-Our-Homes differential, and providing an exemption from ad
984	valorem taxation for tangible personal property. The maximum
985	millage rate applicable to a county authorized to levy a county
986	public hospital surtax under s. 212.055 shall exclude the
987	revenues required to be contributed to the county public general
988	hospital for the purposes of making the maximum millage rate
989	calculation, but shall be added back to the maximum millage rate
990	allowed after the roll back has been applied.
991	(b)  If approved by a two-thirds vote of the governing
992	body, a rate may be levied in excess of the rate calculated
993	pursuant to paragraph (a) if the excess is not more than 67
994	percent of the difference between the rolled-back rate
995	calculated pursuant to s. 200.065, and the rate calculated in
996	paragraph (a).
997	(c)  A rate may be levied in excess of the millage rate
998	allowed in paragraph (b) if the rate is approved by a unanimous
999	vote of the governing body or by a three-fourths vote if the
1000	governing body has nine or more members or if approved by a
1001	referendum of the voters.
1002	(2)  Any county or municipality that is in violation of
1003	this section shall forfeit the distribution of the local
1004	government half-cent sales tax revenues during the 12 months
1005	following a determination of noncompliance by the Department of
1006	Revenue, subject to the conditions provided in ss. 200.065 and
1007	218.63.
1008	(3)  The millage rate of a county or municipality,
1009	municipal service taxing unit of that county, and any special
1010	district dependent to that county or municipality may exceed the
1011	maximum millage rate calculated pursuant to this section if the
1012	total county ad valorem taxes levied or total municipal ad
1013	valorem taxes levied, as defined in s. 200.001, do not exceed
1014	the maximum total county ad valorem taxes levied or maximum
1015	total municipal ad valorem taxes levied, as defined in s.
1016	200.001, respectively. Total ad valorem taxes levied may exceed
1017	the maximum calculated pursuant to this section as a result of
1018	an increase in taxable value above that certified in s.
1019	200.065(1) if such increase is less than the percentage amounts
1020	contained in s. 200.065(6); however, if such increase in taxable
1021	value exceeds the percentage amounts contained in s. 200.065(6),
1022	millage rates subject to this section must be reduced so that
1023	total taxes levied do not exceed the maximum. Any unit of
1024	government operating under a home rule charter adopted pursuant
1025	to ss. 10, 11, and 24, Art. VIII of the State Constitution of
1026	1885, as preserved by s. 6(e), Art. VIII of the State
1027	Constitution of 1968, which is granted the authority in the
1028	State Constitution to exercise all the powers conferred now or
1029	hereafter by general law upon municipalities and which exercises
1030	such powers in the unincorporated area shall be recognized as a
1031	municipality under this section.
1032	(4)  If the amendments to the State Constitution contained
1033	in SJR 2-D or HJR 7001D revising the homestead tax exemption and
1034	providing an exemption from ad valorem taxation for tangible
1035	personal property, are approved by a vote of the electors, this
1036	section shall supersede the provisions of s. 200.185(5).
1037	Section 19.  The Department of Revenue shall report by
1038	March 1, 2008, to the President of the Senate and the Speaker of
1039	the House of Representatives the results of the implementation
1040	of chapter 2007-321, Laws of Florida. The report must include
1041	the millage rates adopted by municipalities, counties, and
1042	independent special districts compared to prior year millage
1043	rates, rolled-back rates, and majority-vote rates as established
1044	by s. 200.185, Florida Statutes. The department shall report on
1045	those local governments that were not in compliance with the
1046	requirements of s. 200.185, Florida Statutes. The department
1047	shall provide the emergency rules adopted pursuant to s. 9 of
1048	chapter 2007-321, Laws of Florida. The department shall report
1049	on issues that arose in the implementation of chapter 2007-321,
1050	Laws of Florida, which may need to be addressed. It is the
1051	intent of the Legislature that the information reported to the
1052	department should be sufficient to allow the performance of the
1053	oversight functions outlined in chapters 195 and 200, Florida
1054	Statutes, for the local government budget and millage adoption
1055	process and the tax roll submittal and approval process. The
1056	department shall identify any improvements in the information
1057	required to be provided by local governments, property
1058	appraisers, and tax collectors. The department shall include in
1059	the report recommendations of the Revenue Estimating Conference
1060	for information from local governments, property appraisers, and
1061	tax collectors which would improve the ability to forecast
1062	revenues or estimate impacts of proposed changes to the property
1063	tax system. The department shall identify any additional
1064	resources necessary to efficiently and effectively administer
1065	the oversight functions outlined in chapters 195 and 200,
1066	Florida Statutes.
1067	Section 20.  Except as otherwise expressly provided in this
1068	act, this act shall take effect January 1, 2008, sections 4
1069	through 18 of this act shall take effect only upon the effective
1070	date of amendments to the State Constitution contained in Senate
1071	Joint Resolution 2-D or House Joint Resolution 7001D revising
1072	the homestead tax exemption and providing an exemption from ad
1073	valorem taxation for tangible personal property and property
1074	used for workforce and affordable rental housing, and sections 4
1075	through 18 of this act shall apply retroactively to the 2008 tax
1076	roll if the amendments to the State Constitution contained in
1077	Senate Joint Resolution 2-D or House Joint Resolution 7001D are
1078	approved in a special election held on January 29, 2008, or
1079	shall apply to the 2009 tax roll if the amendments to the State
1080	Constitution contained in Senate Joint Resolution 2-D or House
1081	Joint Resolution 7001D are approved in the general election held
1082	in November of 2008.
1083
1084	-----------------------------------------------------
1085	T I T L E  A M E N D M E N T
1086	Remove the entire title and insert:
1087	A bill to be entitled
1088	An act relating to ad valorem taxation; amending s.
1089	193.017, F.S.; deleting provisions providing for the
1090	assessment of property receiving the low-income housing
1091	tax credit; providing for the assessment of structural
1092	improvements on land owned by a community land trust and
1093	used to provide affordable housing; defining the term
1094	"community land trust"; providing for the conveyance of
1095	structural improvements, subject to certain conditions;
1096	specifying the criteria to be used in arriving at just
1097	valuation of a structural improvement; amending s.
1098	196.1978, F.S., relating to the affordable housing
1099	property exemption; conforming provisions to changes made
1100	by the act; authorizing the Department of Revenue to adopt
1101	emergency rules; providing for application and renewal
1102	thereof; amending s. 196.002, F.S.; revising certain
1103	reporting requirements for the property appraiser in order
1104	to conform to changes made by the act; amending s.
1105	193.114, F.S.; requiring separate listing of school
1106	district levies and all other levies on assessment rolls;
1107	amending s. 193.155, F.S.; providing for the assessment of
1108	homestead property following a change in ownership based
1109	on the just value of the prior homestead; providing for
1110	determining the just value of the new homestead; providing
1111	for assessing a homestead established by two or more
1112	persons who held prior homestead property; providing
1113	requirements for applying for such an assessment;
1114	requiring that the Department of Revenue provide by rule
1115	for documenting entitlement to the assessment; amending s.
1116	196.031, F.S.; increasing the amount of the exemption
1117	provided for homestead property; providing for an
1118	additional exemption for levies other than school district
1119	levies; deleting obsolete provisions; deleting a
1120	requirement that property appraisers compile information
1121	concerning the loss of certain tax revenues and submit a
1122	copy to the Department of Revenue; creating s. 196.098,
1123	F.S.; providing an alternative homestead exemption for
1124	low-income seniors; providing for eligibility and a
1125	limitation on income; providing for an annual adjustment
1126	in the income limitations; requiring the department to
1127	provide for verifying age and income by rule; providing a
1128	limitation on receiving more than one exemption; amending
1129	s. 196.161, F.S.; revising an application reference
1130	relating to liens on property of nonresident persons
1131	claiming homestead exemption; amending s. 197.252, F.S.,
1132	relating to the homestead tax deferral; conforming
1133	provisions to changes made by the act; creating s.
1134	196.183, F.S.; exempting each tangible personal property
1135	tax return from a specified amount of assessed value;
1136	limiting a single business operation within a county to
1137	one exemption; providing a procedure for waiving the
1138	requirement to file an annual tangible personal property
1139	tax return if the taxpayer is entitled to the exemption;
1140	providing penalties for failure to file a return as
1141	required or to claim more exemptions than allowed;
1142	providing that the exemption does not apply to certain
1143	mobile homes; creating s. 193.803, F.S.; providing for the
1144	assessment of rental property used for workforce housing
1145	or affordable housing; authorizing a property owner to
1146	appeal a denial of eligibility to the value adjustment
1147	board; requiring that a property owner file an application
1148	for such classification with the property appraiser or
1149	file a petition with the value adjustment board; providing
1150	a fee for filing a petition; providing for reapplication
1151	to be made on a short form provided by the Department of
1152	Revenue; defining the term "extenuating circumstances" for
1153	purposes of granting a classification for January 1, 2008;
1154	specifying the types of property that are eligible to be
1155	classified as workforce rental housing or affordable
1156	rental housing; providing for the assessment of property
1157	receiving the low-income housing tax credit; requiring
1158	that property be removed from such classification if its
1159	use or program eligibility changes; providing the
1160	methodologies for assessing workforce rental housing and
1161	affordable rental housing; requiring that the property
1162	owner annually provide a rent roll and income and expense
1163	statement to the property appraiser for the preceding
1164	year; authorizing the property appraiser to base the
1165	assessment on the best available information if the
1166	property owner fails to provide the rent roll and
1167	statement; providing for a tax lien to be filed against
1168	property that is misclassified as workforce rental housing
1169	or affordable rental housing within a specified period;
1170	amending ss. 192.0105, 193.052, 194.011, 195.073, and
1171	195.096, F.S., relating to taxpayer rights, the
1172	preparation and serving of returns, assessments involving
1173	agricultural lands, assessment notices and objections, the
1174	classification of property, and the review of assessment
1175	rolls; conforming provisions to changes made by the act;
1176	creating s. 200.186, F.S.; specifying a formula for
1177	counties, municipalities, municipal service taxing units,
1178	dependent districts, and independent districts to
1179	determine a maximum millage rate for the 2008-2009 fiscal
1180	year; providing that a taxing authority in violation of
1181	such provision forfeits its local government half-cent
1182	sales tax revenues; providing certain exceptions to the
1183	limitations on millage rates; providing an exception for
1184	calculating the rolled-back rate for certain counties;
1185	providing that certain units of government are recognized
1186	as municipalities; requiring the Department of Revenue to
1187	report to the Legislature the results of implementing ch.
1188	2007-321, Laws of Florida, relating to ad valorem
1189	taxation; requiring that the department report those
1190	governments that are not in compliance with requirements
1191	limiting certain millage rates; providing legislative
1192	intent with respect to the information reported to the
1193	department; requiring the department to report certain
1194	recommendations of the Revenue Estimating Conference and
1195	identify needed additional resources; providing that
1196	certain provisions of the act apply retroactively;
1197	providing effective dates, one of which is contingent.

CODING: Words stricken are deletions; words underlined are additions.