HB 7003D

1	A bill to be entitled
2	An act relating to ad valorem taxation; amending s.
3	194.301, F.S.; specifying circumstances under which the
4	presumption concerning the correctness of an ad valorem
5	tax assessment is lost; providing for the rate of
6	percentage change of a category of property comprised of
7	comparable property; requiring the property appraiser to
8	make available on a website or upon request the percentage
9	change for each category; specifying the categories of
10	property; providing for the amendments to s. 194.301,
11	F.S., to apply to assessments made on or after a specified
12	date; amending s. 193.017, F.S.; deleting provisions
13	providing for the assessment of property receiving the
14	low-income housing tax credit; providing for the
15	assessment of structural improvements on land owned by a
16	community land trust and used to provide affordable
17	housing; defining the term "community land trust";
18	providing for the conveyance of structural improvements,
19	subject to certain conditions; specifying the criteria to
20	be used in arriving at just valuation of a structural
21	improvement; amending s. 196.1978, F.S., relating to the
22	affordable housing property exemption; conforming
23	provisions to changes made by the act; authorizing the
24	Department of Revenue to adopt emergency rules; providing
25	for application and renewal thereof; amending s. 196.002,
26	F.S.; revising certain reporting requirements for the
27	property appraiser in order to conform to changes made by
28	the act; amending s. 193.114, F.S.; requiring separate
29	listing of school district levies and all other levies on
30	assessment rolls; amending s. 193.155, F.S.; providing for
31	the assessment of homestead property following a change in
32	ownership based on the just value of the prior homestead;
33	providing for determining the just value of the new
34	homestead; providing for assessing a homestead established
35	by two or more persons who held prior homestead property;
36	providing requirements for applying for such an
37	assessment; requiring that the Department of Revenue
38	provide by rule for documenting entitlement to the
39	assessment; amending s. 196.031, F.S.; increasing the
40	amount of the exemption provided for homestead property;
41	providing for an additional exemption for levies other
42	than school district levies; deleting obsolete provisions;
43	deleting a requirement that property appraisers compile
44	information concerning the loss of certain tax revenues
45	and submit a copy to the Department of Revenue; creating
46	s. 196.078, F.S.; providing for an additional homestead
47	exemption for first-time Florida homebuyers; providing a
48	definition; providing for the amount of the additional
49	exemption; requiring that a person claiming such exemption
50	submit a sworn statement attesting that he or she has
51	never owned property that received the homestead exemption
52	in this state; providing requirements for forms; providing
53	penalties for falsely claiming the exemption; creating s.
54	196.098, F.S.; providing a tax exemption for low-income
55	seniors; providing for eligibility and a limitation on
56	income; providing for an annual adjustment in the income
57	limitations; requiring the department to provide for
58	verifying age and income by rule; amending s. 196.161,
59	F.S.; revising an application reference relating to liens
60	on property of nonresident persons claiming homestead
61	exemption; amending s. 197.252, F.S., relating to the
62	homestead tax deferral; conforming provisions to changes
63	made by the act; creating s. 196.183, F.S.; exempting each
64	tangible personal property tax return from a specified
65	amount of assessed value; limiting a single business
66	operation within a county to one exemption; providing a
67	procedure for waiving the requirement to file an annual
68	tangible personal property tax return if the taxpayer is
69	entitled to the exemption; providing penalties for failure
70	to file a return as required or to claim more exemptions
71	than allowed; providing that the exemption does not apply
72	to certain mobile homes; creating s. 193.803, F.S.;
73	providing for the assessment of rental property used for
74	workforce housing or affordable housing; authorizing a
75	property owner to appeal a denial of eligibility to the
76	value adjustment board; requiring that a property owner
77	file an application for such classification with the
78	property appraiser or file a petition with the value
79	adjustment board; providing a fee for filing a petition;
80	providing for reapplication to be made on a short form
81	provided by the Department of Revenue; defining the term
82	"extenuating circumstances" for purposes of granting a
83	classification for January 1, 2008; specifying the types
84	of property that are eligible to be classified as
85	workforce rental housing or affordable rental housing;
86	providing for the assessment of property receiving the
87	low-income housing tax credit; requiring that property be
88	removed from such classification if its use or program
89	eligibility changes; providing the methodologies for
90	assessing workforce rental housing and affordable rental
91	housing; requiring that the property owner annually
92	provide a rent roll and income and expense statement to
93	the property appraiser for the preceding year; authorizing
94	the property appraiser to base the assessment on the best
95	available information if the property owner fails to
96	provide the rent roll and statement; providing for a tax
97	lien to be filed against property that is misclassified as
98	workforce rental housing or affordable rental housing
99	within a specified period; amending ss. 192.0105, 193.052,
100	194.011, 195.073, and 195.096, F.S., relating to taxpayer
101	rights, the preparation and serving of returns,
102	assessments involving agricultural lands, assessment
103	notices and objections, the classification of property,
104	and the review of assessment rolls; conforming provisions
105	to changes made by the act; creating s. 200.186, F.S.;
106	specifying a formula for counties, municipalities,
107	municipal service taxing units, dependent districts, and
108	independent districts to determine a maximum millage rate
109	for the 2008-2009 fiscal year; providing that a taxing
110	authority in violation of such provision forfeits its
111	local government half-cent sales tax revenues; providing
112	certain exceptions to the limitations on millage rates;
113	providing an exception for calculating the rolled-back
114	rate for certain counties; providing that certain units of
115	government are recognized as municipalities; requiring the
116	Department of Revenue to report to the Legislature the
117	results of implementing ch. 2007-321, Laws of Florida,
118	relating to ad valorem taxation; requiring that the
119	department report those governments that are not in
120	compliance with requirements limiting certain millage
121	rates; providing legislative intent with respect to the
122	information reported to the department; requiring the
123	department to report certain recommendations of the
124	Revenue Estimating Conference and identify needed
125	additional resources; providing that certain provisions of
126	the act apply retroactively; providing effective dates,
127	one of which is contingent.
128
129	Be It Enacted by the Legislature of the State of Florida:
130
131	Section 1.  Section 194.301, Florida Statutes, is amended
132	to read:
133	194.301  Presumption of correctness.--
134	(1)  In any administrative or judicial action in which a
135	taxpayer challenges an ad valorem tax assessment of value, the
136	property appraiser's assessment shall be presumed correct. This
137	presumption of correctness is lost if the taxpayer shows by a
138	preponderance of the evidence that either the property appraiser
139	has failed to consider properly the criteria in s. 193.011 or if
140	the property appraiser's assessment is arbitrarily based on
141	appraisal practices that which are different from the appraisal
142	practices generally applied by the property appraiser to
143	comparable property within the same class and within the same
144	county. In addition, except for homestead property, the
145	presumption of correctness is lost if the percentage change,
146	exclusive of new construction, in just value of the challenged
147	parcel is greater than the percentage change for the category of
148	property in which the challenged parcel is included. If the
149	presumption of correctness is lost, the taxpayer has shall have
150	the burden of proving by a preponderance of the evidence that
151	the appraiser's assessment is in excess of just value. If the
152	presumption of correctness is retained, the taxpayer has shall
153	have the burden of proving by clear and convincing evidence that
154	the appraiser's assessment is in excess of just value. In no
155	case shall the taxpayer have the burden of proving that the
156	property appraiser's assessment is not supported by any
157	reasonable hypothesis of a legal assessment. If the property
158	appraiser's assessment is determined to be erroneous, the Value
159	Adjustment Board or the court can establish the assessment if
160	there exists competent, substantial evidence in the record,
161	which cumulatively meets the requirements of s. 193.011. If the
162	record lacks competent, substantial evidence meeting the just
163	value criteria of s. 193.011, the matter shall be remanded to
164	the property appraiser with appropriate directions from the
165	Value Adjustment Board or the court. This section does not
166	authorize any value adjustment board or court to establish the
167	value of property except in accordance with the State
168	Constitution.
169	(2)  The percentage change for a category of property shall
170	be based on the percentage change in just value from the prior
171	year to the current year of all parcels within that category in
172	both years, exclusive of new construction, calculated for each
173	tax roll by the property appraiser as of the date on which the
174	current year's proposed tax notices were mailed. The property
175	appraiser shall make available on the property appraiser's
176	Internet website or upon request the percentage change for each
177	category as soon as practicable, but no later than 10 days after
178	such mailing.
179	(3)  For purposes of this section, categories of property
180	include:
181	(a)  Nonhomestead single-family residences.
182	(b)  Nonhomestead condominiums and cooperatives.
183	(c)  Nonhomestead mobile homes.
184	(d)  Multifamily and retirement homes.
185	(e)  Agricultural, high-water recharge, historic property
186	used for commercial or certain nonprofit purposes, and other
187	use-valued property.
188	(f)  Vacant residential lots.
189	(g)  Nonagricultural acreage and other undeveloped parcels.
190	(h)  Improved commercial and industrial property.
191	(i)  Unimproved commercial and industrial property.
192	(j)  Taxable institutional or governmental, utility,
193	locally assessed railroad, oil, gas, and mineral land,
194	subsurface rights, and other real property.
195	Section 2.  The amendments made by this act to s. 194.301,
196	Florida Statutes, apply only to assessments made on or after
197	January 1, 2008.
198	Section 3.  Section 193.017, Florida Statutes, is amended
199	to read:
200	(Substantial rewording of section. See
201	s. 193.017, F.S., for present text.)
202	193.017  Assessment of structural improvements on land
203	owned by a community land trust and used to provide affordable
204	housing.--
205	(1)  As used in this section, the term "community land
206	trust" means a nonprofit entity that is qualified as charitable
207	under s. 501(c)(3) of the Internal Revenue Code and has as one
208	of its purposes the acquisition of land to be held in perpetuity
209	for the primary purpose of providing affordable homeownership.
210	(2)  A community land trust may convey structural
211	improvements located on specific parcels of such land that are
212	identified by a legal description contained in and subject to a
213	ground lease having a term of at least 99 years to natural
214	persons or families who meet the extremely-low, very-low, low,
215	and moderate income limits, as specified in s. 420.0004, or the
216	income limits for workforce housing, as defined in s.
217	420.5095(3). A community land trust shall retain a preemptive
218	option to purchase any structural improvements on the land at a
219	price determined by a formula specified in the ground lease,
220	which is designed to ensure that the structural improvements
221	remain affordable.
222	(3)  In arriving at just valuation under s. 193.011, a
223	structural improvement that provides affordable housing on land
224	owned by a community land trust and subject to a 99-year or
225	longer ground lease shall be assessed using the following
226	criteria:
227	(a)  The amount a willing purchaser would pay a willing
228	seller shall not exceed the amount determined by the formula in
229	the ground lease.
230	(b)  If the ground lease and all amendments and supplements
231	thereto, or a memorandum documenting how such lease and
232	amendments or supplements restrict the price at which the
233	improvements may be sold, is recorded in the official public
234	records of the county in which the leased land is located, the
235	recorded lease and any amendments and supplements, or the
236	recorded memorandum, shall be deemed a land use regulation
237	during the term of the lease as amended or supplemented.
238	Section 4.  Section 196.1978, Florida Statutes, is amended
239	to read:
240	196.1978  Affordable housing property exemption.--Property
241	used to provide affordable housing serving eligible persons as
242	defined by s. 159.603(7) and natural persons or families meeting
243	the extremely-low, very-low, low, or moderate persons meeting
244	income limits specified in s. 420.0004 s. 420.0004(8), (10),
245	(11), and (15), which property is owned entirely by a nonprofit
246	entity that which is a corporation not for profit, which is
247	qualified as charitable under s. 501(c)(3) of the Internal
248	Revenue Code, and which complies with Rev. Proc. 96-32, 1996-1
249	C.B. 717 or a limited partnership, the sole general partner of
250	which is a corporation not for profit, which is qualified as
251	charitable under s. 501(c)(3) of the Internal Revenue Code and
252	which complies with Rev. Proc. 96-32, 1996-1 C.B. 717, shall be
253	considered property owned by an exempt entity and used for a
254	charitable purpose, and those portions of the affordable housing
255	property which provide housing to natural persons or families
256	that meet the extremely-low, very-low, low, or moderate income
257	limits specified individuals with incomes as defined in s.
258	420.0004 s. 420.0004(10) and (15) shall be exempt from ad
259	valorem taxation to the extent authorized in s. 196.196. All
260	property identified in this section shall comply with the
261	criteria for determination of exempt status to be applied by
262	property appraisers on an annual basis as defined in s. 196.195.
263	The Legislature intends that any property owned by a limited
264	liability company or a limited partnership that which is
265	disregarded as an entity for federal income tax purposes
266	pursuant to Treasury Regulation 301.7701-3(b)(1)(ii) shall be
267	treated as owned by its sole member or sole general partner. The
268	exemption provided in this section also extends to land that is
269	owned by an exempt entity and that is subject to a 99-year or
270	longer ground lease for the purpose of providing affordable
271	homeownership.
272	Section 5.  (1)  The executive director of the Department
273	of Revenue is authorized, and all conditions are deemed met, to
274	adopt emergency rules under ss. 120.536(1) and 120.54(4),
275	Florida Statutes, for the purpose of implementing sections 3 and
276	4 of this act.
277	(2)  In anticipation of implementing those portions of this
278	act which have not taken effect, the executive director of the
279	Department of Revenue is authorized, and all conditions are
280	deemed met, to adopt emergency rules under ss. 120.536(1) and
281	120.54(4), Florida Statutes, for the purpose of making necessary
282	changes and preparations so that forms, methods, and data
283	records, electronic or otherwise, are ready and in place if
284	those portions of this act that have not taken effect become
285	law.
286	(3)  Notwithstanding any other provision of law, such
287	emergency rules shall remain in effect for 18 months after the
288	date of adoption and may be renewed during the pendency of
289	procedures to adopt rules addressing the subject of the
290	emergency rules.
291	Section 6.  Section 196.002, Florida Statutes, is amended
292	to read:
293	196.002  Legislative intent.--For the purposes of
294	assessment roll recordkeeping and reporting,:
295	(1)  The increase in the homestead exemption provided in s.
296	196.031(3)(d) shall be reported separately for those persons
297	entitled to exemption under s. 196.031(3)(a) or (b) and for
298	those persons entitled to exemption under s. 196.031(1) but not
299	under said paragraphs; and
300	(2)  the exemptions authorized by each provision of this
301	chapter shall be reported separately for each category of
302	exemption in each such provision, both as to total value
303	exempted and as to the number of exemptions granted.
304	Section 7.  Paragraphs (b), (c), (f), and (g) of subsection
305	(2) of section 193.114, Florida Statutes, are amended to read:
306	193.114  Preparation of assessment rolls.--
307	(2)  The department shall promulgate regulations and forms
308	for the preparation of the real property assessment roll to
309	reflect:
310	(b)  The just value (using the factors set out in s.
311	193.011) of all property. The assessed value for school district
312	levies and for all other levies shall be separately listed.
313	(c)  When property is wholly or partially exempt, a
314	categorization of such exemption. There shall be a separate
315	listing on the roll for exemptions pertaining to assessed value
316	for school district levies and for all other levies.
317	(f)  The millage levied on the property, including school
318	district levies and all other levies, to be listed separately.
319	(g)  There shall be a separate listing on the roll for
320	taxable value for school district levies and for all other
321	levies. The tax, determined by multiplying the millages by the
322	taxable values for school district levies and for all other
323	levies value.
324	Section 8.  Section 193.155, Florida Statutes, is amended
325	to read:
326	193.155  Homestead assessments.--Homestead property shall
327	be assessed at just value as of January 1, 1994. Property
328	receiving the homestead exemption after January 1, 1994, shall
329	be assessed at just value as of January 1 of the year in which
330	the property receives the exemption, unless the provisions of
331	subsection (8) apply.
332	(1)  Beginning in 1995, or the year following the year the
333	property receives homestead exemption, whichever is later, the
334	property shall be reassessed annually on January 1. Any change
335	resulting from such reassessment shall not exceed the lower of
336	the following:
337	(a)  Three percent of the assessed value of the property
338	for the prior year; or
339	(b)  The percentage change in the Consumer Price Index for
340	All Urban Consumers, U.S. City Average, all items 1967=100, or
341	successor reports for the preceding calendar year as initially
342	reported by the United States Department of Labor, Bureau of
343	Labor Statistics.
344	(2)  If the assessed value of the property as calculated
345	under subsection (1) exceeds the just value, the assessed value
346	of the property shall be lowered to the just value of the
347	property.
348	(3)  Except as provided in this subsection, property
349	assessed under this section shall be assessed at just value as
350	of January 1 of the year following a change of ownership.
351	Thereafter, the annual changes in the assessed value of the
352	property are subject to the limitations in subsections (1) and
353	(2). For the purpose of this section, a change in ownership
354	means any sale, foreclosure, or transfer of legal title or
355	beneficial title in equity to any person, except as provided in
356	this subsection. There is no change of ownership if:
357	(a)  Subsequent to the change or transfer, the same person
358	is entitled to the homestead exemption as was previously
359	entitled and:
360	1.  The transfer of title is to correct an error;
361	2.  The transfer is between legal and equitable title; or
362	3.  The change or transfer is by means of an instrument in
363	which the owner is listed as both grantor and grantee of the
364	real property and one or more other individuals are additionally
365	named as grantee. However, if any individual who is additionally
366	named as a grantee applies for a homestead exemption on the
367	property, the application shall be considered a change of
368	ownership;
369	(b)  The transfer is between husband and wife, including a
370	transfer to a surviving spouse or a transfer due to a
371	dissolution of marriage;
372	(c)  The transfer occurs by operation of law under s.
373	732.4015; or
374	(d)  Upon the death of the owner, the transfer is between
375	the owner and another who is a permanent resident and is legally
376	or naturally dependent upon the owner.
377	(4)(a)  Except as provided in paragraph (b), changes,
378	additions, or improvements to homestead property shall be
379	assessed at just value as of the first January 1 after the
380	changes, additions, or improvements are substantially completed.
381	(b)  Changes, additions, or improvements that replace all
382	or a portion of homestead property damaged or destroyed by
383	misfortune or calamity shall not increase the homestead
384	property's assessed value when the square footage of the
385	homestead property as changed or improved does not exceed 110
386	percent of the square footage of the homestead property before
387	the damage or destruction. Additionally, the homestead
388	property's assessed value shall not increase if the total square
389	footage of the homestead property as changed or improved does
390	not exceed 1,500 square feet. Changes, additions, or
391	improvements that do not cause the total to exceed 110 percent
392	of the total square footage of the homestead property before the
393	damage or destruction or that do not cause the total to exceed
394	1,500 total square feet shall be reassessed as provided under
395	subsection (1). The homestead property's assessed value shall be
396	increased by the just value of that portion of the changed or
397	improved homestead property which is in excess of 110 percent of
398	the square footage of the homestead property before the damage
399	or destruction or of that portion exceeding 1,500 square feet.
400	Homestead property damaged or destroyed by misfortune or
401	calamity which, after being changed or improved, has a square
402	footage of less than 100 percent of the homestead property's
403	total square footage before the damage or destruction shall be
404	assessed pursuant to subsection (5). This paragraph applies to
405	changes, additions, or improvements commenced within 3 years
406	after the January 1 following the damage or destruction of the
407	homestead.
408	(c)  Changes, additions, or improvements that replace all
409	or a portion of real property that was damaged or destroyed by
410	misfortune or calamity shall be assessed upon substantial
411	completion as if such damage or destruction had not occurred and
412	in accordance with paragraph (b) if the owner of such property:
413	1.  Was permanently residing on such property when the
414	damage or destruction occurred;
415	2.  Was not entitled to receive homestead exemption on such
416	property as of January 1 of that year; and
417	3.  Applies for and receives homestead exemption on such
418	property the following year.
419	(d)  Changes, additions, or improvements include
420	improvements made to common areas or other improvements made to
421	property other than to the homestead property by the owner or by
422	an owner association, which improvements directly benefit the
423	homestead property. Such changes, additions, or improvements
424	shall be assessed at just value, and the just value shall be
425	apportioned among the parcels benefiting from the improvement.
426	(5)  When property is destroyed or removed and not
427	replaced, the assessed value of the parcel shall be reduced by
428	the assessed value attributable to the destroyed or removed
429	property.
430	(6)  Only property that receives a homestead exemption is
431	subject to this section. No portion of property that is assessed
432	solely on the basis of character or use pursuant to s. 193.461
433	or s. 193.501, or assessed pursuant to s. 193.505, is subject to
434	this section. When property is assessed under s. 193.461, s.
435	193.501, or s. 193.505 and contains a residence under the same
436	ownership, the portion of the property consisting of the
437	residence and curtilage must be assessed separately, pursuant to
438	s. 193.011, for the assessment to be subject to the limitation
439	in this section.
440	(7)  If a person received a homestead exemption limited to
441	that person's proportionate interest in real property, the
442	provisions of this section apply only to that interest.
443	(8)  For all levies other than school district levies,
444	property assessed under this section shall be assessed at less
445	than just value following a change in ownership when the person
446	who establishes a new homestead has received a homestead
447	exemption as of January 1 of either of the 2 immediately
448	preceding years. A person who establishes a new homestead as of
449	January 1, 2008, is entitled to have the new homestead assessed
450	at less than just value only if that person received a homestead
451	exemption on January 1, 2007. The assessed value of the newly
452	established homestead shall be determined as provided in this
453	subsection.
454	(a)  If the just value of the new homestead as of January 1
455	is greater than or equal to the just value of the immediate
456	prior homestead of the person establishing the new homestead as
457	of January 1 of the year in which the immediate prior homestead
458	was abandoned, the assessed value of the new homestead shall be
459	the just value of the new homestead minus an amount equal to the
460	lesser of $1 million or the difference between the just value
461	and the assessed value of the immediate prior homestead as of
462	January 1 of the year in which the immediate prior homestead was
463	abandoned. Thereafter, the homestead shall be assessed as
464	provided in this section.
465	(b)  If the just value of the new homestead as of January 1
466	is less than the just value of the immediate prior homestead as
467	of January 1 of the year in which the immediate prior homestead
468	was abandoned, the assessed value of the new homestead shall be
469	equal to the just value of the new homestead divided by the just
470	value of the immediate prior homestead and multiplied by the
471	assessed value of the immediate prior homestead. However, if the
472	difference between the just value of the new homestead and the
473	assessed value of the new homestead calculated pursuant to this
474	paragraph is greater than $1 million, the assessed value of the
475	new homestead shall be increased such that the difference
476	between the just value and the assessed value equals $1 million.
477	Thereafter, the homestead shall be assessed as provided in this
478	section.
479	(c)  If two or more persons, who have each received a
480	homestead exemption as of January 1 of either of the 2
481	immediately preceding years and who would otherwise be eligible
482	to have a new homestead property assessed under this subsection,
483	establish a single new homestead, the reduction in just value
484	shall be limited to the reduction that could have resulted from
485	any one of the potentially eligible prior homesteads.
486	(d)  If two or more persons abandon their jointly owned
487	homestead property and one or more establish a new homestead
488	that would otherwise be eligible for assessment under this
489	subsection, each person shall be entitled to a reduction in just
490	value for the new homestead in proportion to their ownership
491	interest in the abandoned homestead property. There shall be no
492	reduction in assessed value of any new homestead unless the
493	prior homestead is reassessed under subsection (3) or this
494	subsection as of January 1 after the abandonment occurs.
495	(e)  In order to have his or her homestead property
496	assessed under this subsection, a person must provide to the
497	property appraiser a copy of his or her notice of proposed
498	property taxes for an eligible prior homestead at the same time
499	he or she applies for the homestead exemption and must sign a
500	sworn statement, on a form prescribed by the department,
501	attesting to his or her entitlement to the assessment.
502	(f)  The department shall require by rule that the required
503	documentation be submitted with the homestead exemption
504	application under the timeframes and processes set forth in
505	chapter 196 to the extent practicable, and that the filing of
506	the statement be supported by copies of such notices.
507	(9)(8)  Erroneous assessments of homestead property
508	assessed under this section may be corrected in the following
509	manner:
510	(a)  If errors are made in arriving at any assessment under
511	this section due to a material mistake of fact concerning an
512	essential characteristic of the property, the just value and
513	assessed value must be recalculated for every such year,
514	including the year in which the mistake occurred.
515	(b)  If changes, additions, or improvements are not
516	assessed at just value as of the first January 1 after they were
517	substantially completed, the property appraiser shall determine
518	the just value for such changes, additions, or improvements for
519	the year they were substantially completed. Assessments for
520	subsequent years shall be corrected, applying this section if
521	applicable.
522	(c)  If back taxes are due pursuant to s. 193.092, the
523	corrections made pursuant to this subsection shall be used to
524	calculate such back taxes.
525	(10)(9)  If the property appraiser determines that for any
526	year or years within the prior 10 years a person who was not
527	entitled to the homestead property assessment limitation granted
528	under this section was granted the homestead property assessment
529	limitation, the property appraiser making such determination
530	shall record in the public records of the county a notice of tax
531	lien against any property owned by that person in the county,
532	and such property must be identified in the notice of tax lien.
533	Such property that is situated in this state is subject to the
534	unpaid taxes, plus a penalty of 50 percent of the unpaid taxes
535	for each year and 15 percent interest per annum. However, when a
536	person entitled to exemption pursuant to s. 196.031
537	inadvertently receives the limitation pursuant to this section
538	following a change of ownership, the assessment of such property
539	must be corrected as provided in paragraph (9)(a) (8)(a), and
540	the person need not pay the unpaid taxes, penalties, or
541	interest.
542	Section 9.  Section 196.031, Florida Statutes, is amended
543	to read:
544	196.031  Exemption of homesteads.--
545	(1)(a)  Every person who, on January 1, has the legal title
546	or beneficial title in equity to real property in this state and
547	who resides thereon and in good faith makes the same his or her
548	permanent residence, or the permanent residence of another or
549	others legally or naturally dependent upon such person, is
550	entitled to an exemption from all taxation, except for
551	assessments for special benefits, up to the assessed valuation
552	of $25,000 $5,000 on the residence and contiguous real property,
553	as defined in s. 6, Art. VII of the State Constitution. Such
554	title may be held by the entireties, jointly, or in common with
555	others, and the exemption may be apportioned among such of the
556	owners as shall reside thereon, as their respective interests
557	shall appear. If only one of the owners of an estate held by the
558	entireties or held jointly with the right of survivorship
559	resides on the property, that owner is allowed an exemption of
560	up to the assessed valuation of $25,000 $5,000 on the residence
561	and contiguous real property. However, no such exemption of more
562	than $25,000 $5,000 is allowed to any one person or on any one
563	dwelling house, except that an exemption up to the assessed
564	valuation of $25,000 $5,000 may be allowed on each apartment or
565	mobile home occupied by a tenant-stockholder or member of a
566	cooperative corporation and on each condominium parcel occupied
567	by its owner. Except for owners of an estate held by the
568	entireties or held jointly with the right of survivorship, the
569	amount of the exemption may not exceed the proportionate
570	assessed valuation of all owners who reside on the property.
571	Before such exemption may be granted, the deed or instrument
572	shall be recorded in the official records of the county in which
573	the property is located. The property appraiser may request the
574	applicant to provide additional ownership documents to establish
575	title.
576	(b)  Every person who qualifies to receive the exemption
577	provided in paragraph (a) is entitled to an additional exemption
578	of up to $25,000 on the assessed valuation greater than $50,000
579	and up to $75,000 of assessed value for all levies other than
580	school district levies.
581	(2)  As used in subsection (1), the term "cooperative
582	corporation" means a corporation, whether for profit or not for
583	profit, organized for the purpose of owning, maintaining, and
584	operating an apartment building or apartment buildings or a
585	mobile home park to be occupied by its stockholders or members;
586	and the term "tenant-stockholder or member" means an individual
587	who is entitled, solely by reason of his or her ownership of
588	stock or membership in a cooperative corporation, as evidenced
589	in the official records of the office of the clerk of the
590	circuit court of the county in which the apartment building is
591	located, to occupy for dwelling purposes an apartment in a
592	building owned by such corporation or to occupy for dwelling
593	purposes a mobile home which is on or a part of a cooperative
594	unit. A corporation leasing land for a term of 98 years or more
595	for the purpose of maintaining and operating a cooperative
596	thereon shall be deemed the owner for purposes of this
597	exemption.
598	(3)(a)  The exemption provided in this section does For
599	every person who is entitled to the exemption provided in
600	subsection (1), who is a permanent resident of this state, and
601	who is 65 years of age or older, the exemption is increased to
602	$10,000 of assessed valuation for taxes levied by governing
603	bodies of counties, municipalities, and special districts.
604	(b)  For every person who is entitled to the exemption
605	provided in subsection (1), who has been a permanent resident of
606	this state for the 5 consecutive years prior to claiming the
607	exemption under this subsection, and who qualifies for the
608	exemption granted pursuant to s. 196.202 as a totally and
609	permanently disabled person, the exemption is increased to
610	$9,500 of assessed valuation for taxes levied by governing
611	bodies of counties, municipalities, and special districts.
612	(c)  No homestead shall be exempted under both paragraphs
613	(a) and (b). In no event shall the combined exemptions of s.
614	196.202 and paragraph (a) or paragraph (b) exceed $10,000.
615	(d)  For every person who is entitled to the exemption
616	provided in subsection (1) and who is a permanent resident of
617	this state, the exemption is increased to a total of $25,000 of
618	assessed valuation for taxes levied by governing bodies of
619	school districts.
620	(e)  For every person who is entitled to the exemption
621	provided in subsection (1) and who is a resident of this state,
622	the exemption is increased to a total of $25,000 of assessed
623	valuation for levies of taxing authorities other than school
624	districts. However, the increase provided in this paragraph
625	shall not apply with respect to the assessment roll of a county
626	unless and until the roll of that county has been approved by
627	the executive director pursuant to s. 193.1142.
628	(4)  The property appraisers of the various counties shall
629	each year compile a list of taxable property and its value
630	removed from the assessment rolls of each school district as a
631	result of the excess of exempt value above that amount allowed
632	for nonschool levies as provided in subsections (1) and (3), as
633	well as a statement of the loss of tax revenue to each school
634	district from levies other than the minimum financial effort
635	required pursuant to s. 1011.60(6), and shall deliver a copy
636	thereof to the Department of Revenue upon certification of the
637	assessment roll to the tax collector.
638	(4)(5)  The exemption provided in this section applies only
639	to those parcels classified and assessed as owner-occupied
640	residential property or only to the portion of property so
641	classified and assessed.
642	(5)(6)  A person who is receiving or claiming the benefit
643	of an ad valorem tax exemption or a tax credit in another state
644	where permanent residency is required as a basis for the
645	granting of that ad valorem tax exemption or tax credit is not
646	entitled to the homestead exemption provided by this section.
647	This subsection does not apply to a person who has the legal or
648	equitable title to real estate in Florida and maintains thereon
649	the permanent residence of another legally or naturally
650	dependent upon the owner.
651	(6)(7)  When homestead property is damaged or destroyed by
652	misfortune or calamity and the property is uninhabitable on
653	January 1 after the damage or destruction occurs, the homestead
654	exemption may be granted if the property is otherwise qualified
655	and if the property owner notifies the property appraiser that
656	he or she intends to repair or rebuild the property and live in
657	the property as his or her primary residence after the property
658	is repaired or rebuilt and does not claim a homestead exemption
659	on any other property or otherwise violate this section. Failure
660	by the property owner to commence the repair or rebuilding of
661	the homestead property within 3 years after January 1 following
662	the property's damage or destruction constitutes abandonment of
663	the property as a homestead.
664	Section 10.  Section 196.078, Florida Statutes, is created
665	to read:
666	196.078  Additional homestead exemption for first-time
667	Florida homebuyers.--
668	(1)  As used in this section, the term "first-time Florida
669	homebuyer" means a person who establishes the right to receive
670	the homestead exemption provided in s. 196.031 within 1 year
671	after purchasing the homestead property and who had not
672	previously owned property receiving the homestead exemption
673	provided in s. 196.031.
674	(2)  Every first-time Florida homebuyer is entitled to an
675	additional homestead exemption in an amount equal to 25 percent
676	of the homestead property's just value on January 1 of the year
677	in which the homestead exemption is established, not to exceed
678	25 percent of the median value of homesteads in the county in
679	which the homestead is located in the year prior to establishing
680	the new homestead. This exemption is not available if any owner
681	of the property has previously owned property that has received
682	the homestead exemption provided in s. 196.031. The additional
683	homestead exemption shall be reduced each year by the difference
684	between the homestead's just value and assessed value as
685	determined under s. 193.155 until the value of the exemption is
686	reduced to zero. The exemption provided under this section shall
687	apply to all levies other than school district levies.
688	(3)  The property appraiser shall require a first-time
689	Florida homebuyer claiming an exemption under this section to
690	submit, not later than March 1 on a form prescribed by the
691	Department of Revenue, a sworn statement attesting that the
692	taxpayer, and each other person who holds legal or equitable
693	title to the property, has never owned property that received
694	the homestead exemption provided by s. 196.031. In order for the
695	exemption to be retained, upon the addition of another person to
696	the title to the property, the person added must also submit,
697	not later than the subsequent March 1 on a form prescribed by
698	the department, a sworn statement attesting that he or she has
699	never held title to Florida homestead property.
700	(4)  The provisions of ss. 196.031 and 196.161 shall apply
701	to the exemption provided in this section.
702	Section 11.  Section 196.098, Florida Statutes, is created
703	to read:
704	196.098  Exemption for low-income seniors.--
705	(1)  Any real estate used and owned as a homestead by an
706	eligible low-income senior is exempt from taxation as provided
707	by this section.
708	(2)  As used in this section, the term "low-income senior"
709	means a permanent resident of this state who has attained 65
710	years of age and whose household income does not exceed $23,604.
711	Submission of an affidavit that the person claiming the
712	exemption under subsection (1) is a permanent resident of this
713	state is prima facie proof of such residence. For purposes of
714	this section, the term "household income" means the gross income
715	of all persons residing in or upon the homestead for the prior
716	year. For purposes of this section, the term "gross income"
717	includes United States Department of Veterans Affairs benefits
718	and any social security benefits paid to the person.
719	(3)  The maximum income limitation provided in this section
720	shall be adjusted annually on January 1, beginning January 1,
721	2008, by the percentage change in the average cost-of-living
722	index in the period January 1 through December 31 of the
723	immediate prior year compared with the same period for the year
724	prior to that. The index is the average of the monthly consumer
725	price index figures for the stated 12-month period, relative to
726	the United States as a whole, issued by the United States
727	Department of Labor.
728	(4)  The department shall require by rule that the taxpayer
729	annually submit to the property appraiser a sworn return of age
730	and gross income pursuant to subsection (2). The department
731	shall require that the filing of such statement be accompanied
732	by proof of age, copies of federal income tax returns for the
733	prior year, wage and earning statements (W-2 forms), and other
734	documents the department deems necessary for each member of the
735	household. The taxpayer's return shall attest to the accuracy of
736	such copies. The department shall prescribe and furnish a form
737	to be used for this purpose, which shall include spaces for a
738	separate listing of United States Department of Veterans Affairs
739	benefits and social security benefits.
740	Section 12.  Paragraph (a) of subsection (1) of section
741	196.161, Florida Statutes, is amended to read:
742	196.161  Homestead exemptions; lien imposed on property of
743	person claiming exemption although not a permanent resident.--
744	(1)(a)  When the estate of any person is being probated or
745	administered in another state under an allegation that such
746	person was a resident of that state and the estate of such
747	person contains real property situate in this state upon which
748	homestead exemption has been allowed pursuant to this chapter s.
749	196.031 for any year or years within 10 years immediately prior
750	to the death of the deceased, then within 3 years after the
751	death of such person the property appraiser of the county where
752	the real property is located shall, upon knowledge of such fact,
753	record a notice of tax lien against the property among the
754	public records of that county, and the property shall be subject
755	to the payment of all taxes exempt thereunder, a penalty of 50
756	percent of the unpaid taxes for each year, plus 15 percent
757	interest per year, unless the circuit court having jurisdiction
758	over the ancillary administration in this state determines that
759	the decedent was a permanent resident of this state during the
760	year or years an exemption was allowed, whereupon the lien shall
761	not be filed or, if filed, shall be canceled of record by the
762	property appraiser of the county where the real estate is
763	located.
764	Section 13.  Paragraph (b) of subsection (2) of section
765	197.252, Florida Statutes, is amended to read:
766	197.252  Homestead tax deferral.--
767	(2)
768	(b)  If the applicant is 65 years of age or older entitled
769	to claim the increased exemption by reason of age and residency
770	as provided in s. 196.031(3)(a), approval of the application
771	shall defer that portion of the ad valorem taxes plus non-ad
772	valorem assessments which exceeds 3 percent of the applicant's
773	household income for the prior calendar year. If any applicant's
774	household income for the prior calendar year is less than
775	$10,000, or is less than the amount of the household income
776	designated for the additional homestead exemption pursuant to s.
777	196.075, and the applicant is 65 years of age or older, approval
778	of the application shall defer the ad valorem taxes plus non-ad
779	valorem assessments in their entirety.
780	Section 14.  Section 196.183, Florida Statutes, is created
781	to read:
782	196.183  Exemption for tangible personal property.--
783	(1)  Each tangible personal property tax return is eligible
784	for an exemption from ad valorem taxation of up to $25,000 of
785	assessed value. A single return must be filed for each site in
786	the county where the owner of tangible personal property
787	transacts business. Owners of freestanding property placed at
788	multiple sites, other than sites where the owner transacts
789	business, must file a single return, including all such property
790	located in the county. Freestanding property placed at multiple
791	sites includes vending and amusement machines, LP/propane tanks,
792	utility and cable company property, billboards, leased
793	equipment, and similar property that is not customarily located
794	in the offices, stores, or plants of the owner, but is placed
795	throughout the county. Railroads, private carriers, and other
796	companies assessed pursuant to s. 193.085 shall be allowed one
797	$25,000 exemption for each county to which the value of their
798	property is allocated.
799	(2)  The requirement that an annual tangible personal
800	property tax return pursuant to s. 193.052 be filed for
801	taxpayers owning taxable property the value of which, as listed
802	on the return, does not exceed the exemption provided in this
803	section is waived. In order to qualify for this waiver, a
804	taxpayer must file an initial return on which the exemption is
805	taken. If, in subsequent years, the taxpayer owns taxable
806	property the value of which, as listed on the return, exceeds
807	the exemption, the taxpayer is obligated to file a return. The
808	taxpayer may again qualify for the waiver only after filing a
809	return on which the value as listed on the return does not
810	exceed the exemption. A return filed or required to be filed
811	shall be considered an application filed or required to be filed
812	for the exemption under this section.
813	(3)  The exemption provided in this section does not apply
814	in any year a taxpayer fails to file a return that is not waived
815	pursuant to subsection (2). Any taxpayer who received a waiver
816	pursuant to subsection (2) and who owns taxable property the
817	value of which, as listed on the return, exceeds the exemption
818	in a subsequent year and who fails to file a return with the
819	property appraiser is subject to the penalty contained in s.
820	193.072(1)(a) calculated without the benefit of the exemption
821	pursuant to this section. Any taxpayer claiming more exemptions
822	than allowed pursuant to subsection (1) is subject to the taxes
823	exempted as a result of wrongfully claiming the additional
824	exemptions plus 15 percent interest per annum and a penalty of
825	50 percent of the taxes exempted.
826	(4)  The exemption provided in this section does not apply
827	to a mobile home that is presumed to be tangible personal
828	property pursuant to s. 193.075(2).
829	Section 15.  Section 193.803, Florida Statutes, is created
830	to read:
831	193.803  Assessment of eligible rental property used for
832	workforce and affordable housing; classification.--
833	(1)  Upon the property owner's application on a form
834	prescribed by the Department of Revenue, the property appraiser
835	shall annually classify for assessment purposes, with respect to
836	all levies other than school district levies, all eligible
837	property used for workforce rental housing or affordable rental
838	housing. Eligibility shall be as provided in this section.
839	(2)  A property owner whose eligible property is denied
840	classification as workforce rental housing or affordable rental
841	housing by the property appraiser may appeal to the value
842	adjustment board. The property appraiser shall notify the
843	property owner in writing of the denial of the workforce rental
844	housing or affordable rental housing classification on or before
845	July 1 of the year for which the application was filed. The
846	written notification must advise the property owner of his or
847	her right to appeal the denial of classification to the value
848	adjustment board and must contain the deadline for filing an
849	appeal. The property appraiser shall have available at his or
850	her office a list, by parcel and property owner, of all
851	applications for classification received, and the list must
852	identify whether or not the classification requested was
853	granted.
854	(3)(a)  Eligible property may not be classified as
855	workforce rental housing or affordable rental housing unless an
856	application is filed on or before March 1 of each year. Before
857	approving a classification, the property appraiser may require
858	the property owner to furnish such information as may reasonably
859	be required to establish that the property was actually used as
860	required by this section. Failure by a property owner to apply
861	for classification of eligible property as workforce rental
862	housing or affordable rental housing by March 1 constitutes a 1-
863	year waiver of the privilege granted under this section for
864	workforce rental housing assessment or affordable rental housing
865	assessment. However, a property owner who is qualified to
866	receive a workforce rental housing classification or an
867	affordable rental housing classification but who fails to file
868	an application by March 1, may file an application for the
869	classification, and may file, under s. 194.011(3), a petition
870	with the value adjustment board requesting that the
871	classification be granted. The petition may be filed at any time
872	during the taxable year on or before the 25th day following the
873	mailing of the assessment notice by the property appraiser as
874	required under s. 194.011(1). Notwithstanding the provisions of
875	s. 194.013, the applicant must pay a nonrefundable fee of $15
876	upon filing the petition. Upon review of the petition, if the
877	person is qualified to receive the classification and
878	demonstrates particular extenuating circumstances judged by the
879	property appraiser or the value adjustment board to warrant
880	granting the classification, the property appraiser or the value
881	adjustment board may grant the classification. An owner of
882	property classified as workforce rental housing or affordable
883	rental housing in the previous tax year whose ownership or use
884	has not changed may reapply on a short form prescribed by the
885	department. A county may, at the request of the property
886	appraiser and by a majority vote of its governing body, waive
887	the requirement that an annual application or statement be made
888	for the renewal of the classification of property within the
889	county as workforce rental housing or affordable rental housing
890	after an initial classification is granted by the property
891	appraiser. Such waiver may be revoked by a majority vote of the
892	governing body of the county. Notwithstanding such waiver, an
893	application must be refiled when any property granted the
894	classification is sold or otherwise disposed of, when the
895	ownership changes in any manner, when the applicant ceases to
896	use the property as workforce rental housing or affordable
897	rental housing, or when the status of the owner changes so as to
898	change the classified status of the property.
899	(b)  For purposes of granting a workforce rental housing or
900	affordable rental housing classification for January 1, 2008,
901	only, the term "extenuating circumstances" as used in paragraph
902	(a) includes the failure of the property owner to return the
903	application for classification by March 1, 2008.
904	(4)  The following types of property are eligible to be
905	classified by a property appraiser as workforce rental housing
906	or affordable rental housing property, and shall be assessed
907	based upon their character and use and as further described in
908	this section:
909	(a)  Property that is funded and rent restricted by the
910	United States Department of Housing and Urban Development under
911	s. 8 of the United States Housing Act of 1937 and that provides
912	affordable housing for eligible persons as defined by s. 159.603
913	or the elderly, extremely-low-income persons, or very-low-income
914	persons as specified in s. 420.0004.
915	(b)  Rental property for multifamily housing, commercial
916	fishing workers and farmworkers, families, persons who are
917	homeless, or the elderly that is funded and rent restricted by
918	the Florida Housing Finance Corporation under s. 420.5087, s.
919	420.5089, s. 420.509, or s. 420.5095, the State Housing
920	Initiatives Partnership Program under s. 420.9072, s. 420.9075,
921	or s. 42 of the Internal Revenue Code of 1986, 26 U.S.C. s. 42;
922	the HOME Investment Partnership Program under the Cranston-
923	Gonzalez National Affordable Housing Act, 42 U.S.C. ss. 12741 et
924	seq.; or the Federal Home Loan Bank's Affordable Housing Program
925	established pursuant to the Financial Institutions Reform,
926	Recovery and Enforcement Act of 1989, Pub. L. No. 101-73.
927	(c)  Multifamily residential rental property of 10 or more
928	units that is certified by the local public housing agency as
929	having 100 percent of its units used to provide affordable
930	housing for extremely-low-income persons, very-low-income
931	persons, low-income persons, or moderate-income persons as
932	specified in s. 420.0004 and that is subject to a land use
933	agreement or other agreement that is recorded in the official
934	records of the county in which the property is located and which
935	recorded agreement restricts the use of the property to
936	affordable housing for a period of at least 20 years.
937	(5)  The property appraiser shall remove from the
938	classification of workforce rental housing or affordable rental
939	housing any properties for which the classified use has been
940	abandoned or discontinued, the property has been diverted to
941	another use, or the participation in and eligibility for the
942	programs specified in this section has been terminated. Such
943	removed property shall be assessed at just value under s.
944	193.011.
945	(6)  In years in which the proper application for
946	classification as workforce rental housing or affordable rental
947	housing has been made and granted, the assessment of such
948	property shall be based upon its use as workforce rental housing
949	or affordable rental housing and by applying the following
950	methodologies, subject to the provisions of subsection (7):
951	(a)  Property used for workforce rental housing or
952	affordable rental housing as described in subsection (4) shall
953	be assessed under the income approach using the actual net
954	operating income.
955	(b)  Property used for workforce rental housing and
956	affordable rental housing that has received low-income housing
957	tax credits from the Florida Housing Finance Corporation under
958	s. 420.5099 shall be assessed under the income approach using
959	the actual net operating income and the following applies:
960	1.  The tax credits granted and the financing generated by
961	the tax credits may not be considered as income.
962	2.  The actual rental income from rent-restricted units in
963	such property shall be used by the property appraiser.
964	3.  Any costs paid with the tax credits and costs paid with
965	the proceeds from additional financing under chapter 420 may not
966	be included as income.
967	(7)  By April 1 of each year, the property owner must
968	provide the property appraiser with a return on a form and in a
969	manner prescribed by the Department of Revenue, which includes a
970	rent roll and an income and expense statement for the preceding
971	year. After a review of the rent roll and the income and expense
972	statement, the property appraiser may request additional
973	information from the property owner as may be reasonably
974	required to consider the methodologies in subsection (6).
975	Failure to timely provide the property appraiser with the
976	requested information, including failure to meet any extension
977	that may be granted for the submission of information, shall
978	result in an estimated assessment based on the best available
979	information instead of an assessment based on the methodologies
980	provided in subsection (6). Such assessment shall be deemed to
981	be prima facie correct and may be included on the tax roll, and
982	taxes may be extended on the tax roll in the same manner as for
983	all other taxes.
984	(8)  It is the duty of the owner of any property used for
985	workforce rental housing or affordable rental housing that has
986	been granted the classification for assessment under this
987	section who is not required to file an annual application or
988	statement to notify the property appraiser promptly whenever the
989	use of the property, or the status or condition of the owner,
990	changes so as to change the classified status of the property.
991	If any property owner fails to so notify the property appraiser
992	and the property appraiser determines that for any year within
993	the prior 10 years the owner was not entitled to receive such
994	classification, the owner of the property is subject to the
995	taxes otherwise due and owing as a result of such failure plus
996	15 percent interest per annum and a penalty of 50 percent of the
997	additional taxes owed. It is the duty of the property appraiser
998	making such determination to record in the public records of the
999	county in which the rental property is located a notice of tax
1000	lien against any property owned by that person or entity in the
1001	county, and such property must be identified in the notice of
1002	tax lien. Such property is subject to the payment of all taxes
1003	and penalties. Such lien, when filed, attaches to any property
1004	identified in the notice of tax lien owned by the person or
1005	entity that illegally or improperly received the classification.
1006	If such person or entity no longer owns property in that county
1007	but owns property in another county or counties in the state,
1008	the property appraiser shall record in such other county or
1009	counties a notice of tax lien identifying the property owned by
1010	such person or entity in such county or counties, which becomes
1011	a lien against the identified property.
1012	Section 16.  Paragraphs (b) and (c) of subsection (2) of
1013	section 192.0105, Florida Statutes, are amended to read:
1014	192.0105  Taxpayer rights.--There is created a Florida
1015	Taxpayer's Bill of Rights for property taxes and assessments to
1016	guarantee that the rights, privacy, and property of the
1017	taxpayers of this state are adequately safeguarded and protected
1018	during tax levy, assessment, collection, and enforcement
1019	processes administered under the revenue laws of this state. The
1020	Taxpayer's Bill of Rights compiles, in one document, brief but
1021	comprehensive statements that summarize the rights and
1022	obligations of the property appraisers, tax collectors, clerks
1023	of the court, local governing boards, the Department of Revenue,
1024	and taxpayers. Additional rights afforded to payors of taxes and
1025	assessments imposed under the revenue laws of this state are
1026	provided in s. 213.015. The rights afforded taxpayers to assure
1027	that their privacy and property are safeguarded and protected
1028	during tax levy, assessment, and collection are available only
1029	insofar as they are implemented in other parts of the Florida
1030	Statutes or rules of the Department of Revenue. The rights so
1031	guaranteed to state taxpayers in the Florida Statutes and the
1032	departmental rules include:
1033	(2)  THE RIGHT TO DUE PROCESS.--
1034	(b)  The right to petition the value adjustment board over
1035	objections to assessments, denial of exemption, denial of
1036	agricultural classification, denial of historic classification,
1037	denial of high-water recharge classification, denial of
1038	workforce rental housing or affordable rental housing
1039	classification, disapproval of tax deferral, and any penalties
1040	on deferred taxes imposed for incorrect information willfully
1041	filed. Payment of estimated taxes does not preclude the right of
1042	the taxpayer to challenge his or her assessment (see ss.
1043	194.011(3), 196.011(6) and (9)(a), 196.151, 196.193(1)(c) and
1044	(5), 193.461(2), 193.503(7), 193.625(2), 193.803(2), 197.253(2),
1045	197.301(2), and 197.2301(11)).
1046	(c)  The right to file a petition for exemption, or
1047	agricultural classification, or workforce rental housing or
1048	affordable rental housing classification with the value
1049	adjustment board when an application deadline is missed, upon
1050	demonstration of particular extenuating circumstances for filing
1051	late (see ss. 193.461(3)(a), 193.803(3)(a), and 196.011(1), (7),
1052	(8), and (9)(d)).
1053	Section 17.  Subsection (2) of section 193.052, Florida
1054	Statutes, is amended to read:
1055	193.052  Preparation and serving of returns.--
1056	(2)  No return shall be required for real property the
1057	ownership of which is reflected in instruments recorded in the
1058	public records of the county in which the property is located,
1059	unless otherwise required in this title.  In order for land to
1060	be considered for agricultural classification under s. 193.461,
1061	or high-water recharge classification under s. 193.625, or
1062	workforce rental housing or affordable rental housing
1063	classification under s. 193.803, an application for
1064	classification must be filed on or before March 1 of each year
1065	with the property appraiser of the county in which the land is
1066	located, except as provided in s. 193.461(3)(a). The application
1067	must state that the lands on January 1 of that year were used
1068	primarily for bona fide commercial agricultural or high-water
1069	recharge purposes or for workforce rental housing or affordable
1070	rental housing classified under s. 193.803.
1071	Section 18.  Paragraph (d) of subsection (3) of section
1072	194.011, Florida Statutes, is amended to read:
1073	194.011  Assessment notice; objections to assessments.--
1074	(3)  A petition to the value adjustment board must be in
1075	substantially the form prescribed by the department.
1076	Notwithstanding s. 195.022, a county officer may not refuse to
1077	accept a form provided by the department for this purpose if the
1078	taxpayer chooses to use it. A petition to the value adjustment
1079	board shall describe the property by parcel number and shall be
1080	filed as follows:
1081	(d)  The petition may be filed, as to valuation issues, at
1082	any time during the taxable year on or before the 25th day
1083	following the mailing of notice by the property appraiser as
1084	provided in subsection (1).  With respect to an issue involving
1085	the denial of an exemption, an agricultural or high-water
1086	recharge classification application, an application for
1087	classification as historic property used for commercial or
1088	certain nonprofit purposes, an application for classification as
1089	workforce rental housing or affordable rental housing, or a
1090	deferral, the petition must be filed at any time during the
1091	taxable year on or before the 30th day following the mailing of
1092	the notice by the property appraiser under s. 193.461, s.
1093	193.503, s. 193.625, s. 193.803, or s. 196.193 or notice by the
1094	tax collector under s. 197.253.
1095	Section 19.  Subsection (1) of section 195.073, Florida
1096	Statutes, is amended to read:
1097	195.073  Classification of property.--All items required by
1098	law to be on the assessment rolls must receive a classification
1099	based upon the use of the property.  The department shall
1100	promulgate uniform definitions for all classifications.  The
1101	department may designate other subclassifications of property.
1102	No assessment roll may be approved by the department which does
1103	not show proper classifications.
1104	(1)  Real property must be classified according to the
1105	assessment basis of the land into the following classes:
1106	(a)  Residential, subclassified into categories, one
1107	category for homestead property and one for nonhomestead
1108	property:
1109	1.  Single family.
1110	2.  Mobile homes.
1111	3.  Multifamily.
1112	4.  Condominiums.
1113	5.  Cooperatives.
1114	6.  Retirement homes.
1115	(b)  Commercial and industrial.
1116	(c)  Agricultural.
1117	(d)  Nonagricultural acreage.
1118	(e)  High-water recharge.
1119	(f)  Historic property used for commercial or certain
1120	nonprofit purposes.
1121	(g)  Exempt, wholly or partially.
1122	(h)  Centrally assessed.
1123	(i)  Leasehold interests.
1124	(j)  Time-share property.
1125	(k)  Workforce rental housing and affordable rental housing
1126	property.
1127	(l)(k)  Other.
1128	Section 20.  Paragraph (a) of subsection (3) of section
1129	195.096, Florida Statutes, is amended to read:
1130	195.096  Review of assessment rolls.--
1131	(3)(a)  Upon completion of review pursuant to paragraph
1132	(2)(f), the department shall publish the results of reviews
1133	conducted under this section. The results must include all
1134	statistical and analytical measures computed under this section
1135	for the real property assessment roll as a whole, the personal
1136	property assessment roll as a whole, and independently for the
1137	following real property classes whenever the classes constituted
1138	5 percent or more of the total assessed value of real property
1139	in a county on the previous tax roll:
1140	1.  Residential property that consists of one primary
1141	living unit, including, but not limited to, single-family
1142	residences, condominiums, cooperatives, and mobile homes.
1143	2.  Residential property that consists of two or more
1144	primary living units.
1145	3.  Agricultural, high-water recharge, historic property
1146	used for commercial or certain nonprofit purposes, workforce
1147	rental housing and affordable rental housing property, and other
1148	use-valued property.
1149	4.  Vacant lots.
1150	5.  Nonagricultural acreage and other undeveloped parcels.
1151	6.  Improved commercial and industrial property.
1152	7.  Taxable institutional or governmental, utility, locally
1153	assessed railroad, oil, gas and mineral land, subsurface rights,
1154	and other real property.
1155
1156	When one of the above classes constituted less than 5 percent of
1157	the total assessed value of all real property in a county on the
1158	previous assessment roll, the department may combine it with one
1159	or more other classes of real property for purposes of
1160	assessment ratio studies or use the weighted average of the
1161	other classes for purposes of calculating the level of
1162	assessment for all real property in a county. The department
1163	shall also publish such results for any subclassifications of
1164	the classes or assessment rolls it may have chosen to study.
1165	Section 21.  Section 200.186, Florida Statutes, is created
1166	to read:
1167	200.186  Maximum millage rates for the 2008-2009 fiscal
1168	year.--
1169	(1)  In the 2008-2009 fiscal year, a county, municipal
1170	service taxing units of that county, and special districts
1171	dependent to that county; a municipality and special districts
1172	dependent to that municipality; and an independent special
1173	district may levy a maximum millage rate that is determined as
1174	follows:
1175	(a)  The maximum millage rate shall be the rolled-back rate
1176	calculated pursuant to s. 200.065 and adjusted for growth in per
1177	capita Florida personal income, except that:
1178	1.  Ad valorem tax revenue levied in the 2007-2008 fiscal
1179	year, as used in the calculation of the rolled-back rate, shall
1180	be reduced by any tax revenue resulting from a millage rate in
1181	excess of the maximum rate that could have been levied by a
1182	majority vote as provided in s. 200.185; and
1183	2.  The taxable value within the jurisdiction of each
1184	taxing authority, as used in the calculation of the rolled-back
1185	rate, shall be increased by the amount necessary to offset any
1186	reduction in taxable value occurring as a result of the
1187	amendments to the State Constitution contained in SJR 2-D or HJR
1188	7001D revising the homestead tax exemption, providing tax relief
1189	for low-income seniors, providing an exemption for first-time
1190	homestead property owners, providing portability of the Save-
1191	Our-Homes differential, and providing an exemption from ad
1192	valorem taxation for tangible personal property. The maximum
1193	millage rate applicable to a county authorized to levy a county
1194	public hospital surtax under s. 212.055 shall exclude the
1195	revenues required to be contributed to the county public general
1196	hospital for the purposes of making the maximum millage rate
1197	calculation, but shall be added back to the maximum millage rate
1198	allowed after the roll back has been applied.
1199	(b)  If approved by a two-thirds vote of the governing
1200	body, a rate may be levied in excess of the rate calculated
1201	pursuant to paragraph (a) if the excess is not more than 67
1202	percent of the difference between the rolled-back rate
1203	calculated pursuant to s. 200.065, and the rate calculated in
1204	paragraph (a).
1205	(c)  A rate may be levied in excess of the millage rate
1206	allowed in paragraph (b) if the rate is approved by a unanimous
1207	vote of the governing body or by a three-fourths vote if the
1208	governing body has nine or more members or if approved by a
1209	referendum of the voters.
1210	(2)  Any county or municipality that is in violation of
1211	this section shall forfeit the distribution of the local
1212	government half-cent sales tax revenues during the 12 months
1213	following a determination of noncompliance by the Department of
1214	Revenue, subject to the conditions provided in ss. 200.065 and
1215	218.63.
1216	(3)  The millage rate of a county or municipality,
1217	municipal service taxing unit of that county, and any special
1218	district dependent to that county or municipality may exceed the
1219	maximum millage rate calculated pursuant to this section if the
1220	total county ad valorem taxes levied or total municipal ad
1221	valorem taxes levied, as defined in s. 200.001, do not exceed
1222	the maximum total county ad valorem taxes levied or maximum
1223	total municipal ad valorem taxes levied, as defined in s.
1224	200.001, respectively. Total ad valorem taxes levied may exceed
1225	the maximum calculated pursuant to this section as a result of
1226	an increase in taxable value above that certified in s.
1227	200.065(1) if such increase is less than the percentage amounts
1228	contained in s. 200.065(6); however, if such increase in taxable
1229	value exceeds the percentage amounts contained in s. 200.065(6),
1230	millage rates subject to this section must be reduced so that
1231	total taxes levied do not exceed the maximum. Any unit of
1232	government operating under a home rule charter adopted pursuant
1233	to ss. 10, 11, and 24, Art. VIII of the State Constitution of
1234	1885, as preserved by s. 6(e), Art. VIII of the State
1235	Constitution of 1968, which is granted the authority in the
1236	State Constitution to exercise all the powers conferred now or
1237	hereafter by general law upon municipalities and which exercises
1238	such powers in the unincorporated area shall be recognized as a
1239	municipality under this section.
1240	(4)  If the amendments to the State Constitution contained
1241	in SJR 2-D or HJR 7001D revising the homestead tax exemption and
1242	providing an exemption from ad valorem taxation for tangible
1243	personal property, are approved by a vote of the electors, this
1244	section shall supersede the provisions of s. 200.185(5).
1245	Section 22.  The Department of Revenue shall report by
1246	March 1, 2008, to the President of the Senate and the Speaker of
1247	the House of Representatives the results of the implementation
1248	of chapter 2007-321, Laws of Florida. The report must include
1249	the millage rates adopted by municipalities, counties, and
1250	independent special districts compared to prior year millage
1251	rates, rolled-back rates, and majority-vote rates as established
1252	by s. 200.185, Florida Statutes. The department shall report on
1253	those local governments that were not in compliance with the
1254	requirements of s. 200.185, Florida Statutes. The department
1255	shall provide the emergency rules adopted pursuant to s. 9 of
1256	chapter 2007-321, Laws of Florida. The department shall report
1257	on issues that arose in the implementation of chapter 2007-321,
1258	Laws of Florida, which may need to be addressed. It is the
1259	intent of the Legislature that the information reported to the
1260	department should be sufficient to allow the performance of the
1261	oversight functions outlined in chapters 195 and 200, Florida
1262	Statutes, for the local government budget and millage adoption
1263	process and the tax roll submittal and approval process. The
1264	department shall identify any improvements in the information
1265	required to be provided by local governments, property
1266	appraisers, and tax collectors. The department shall include in
1267	the report recommendations of the Revenue Estimating Conference
1268	for information from local governments, property appraisers, and
1269	tax collectors which would improve the ability to forecast
1270	revenues or estimate impacts of proposed changes to the property
1271	tax system. The department shall identify any additional
1272	resources necessary to efficiently and effectively administer
1273	the oversight functions outlined in chapters 195 and 200,
1274	Florida Statutes.
1275	Section 23.  Except as otherwise expressly provided in this
1276	act, this act shall take effect January 1, 2008, sections 6
1277	through 19 of this act shall take effect only upon the effective
1278	date of amendments to the State Constitution contained in Senate
1279	Joint Resolution 2-D or House Joint Resolution 7001D revising
1280	the homestead tax exemption and providing an exemption from ad
1281	valorem taxation for tangible personal property and property
1282	used for workforce and affordable rental housing, and sections 6
1283	through 19 of this act shall apply retroactively to the 2008 tax
1284	roll if the amendments to the State Constitution contained in
1285	Senate Joint Resolution 2-D or House Joint Resolution 7001D are
1286	approved in a special election held on January 29, 2008, or
1287	shall apply to the 2009 tax roll if the amendments to the State
1288	Constitution contained in Senate Joint Resolution 2-D or House
1289	Joint Resolution 7001D are approved in the general election held
1290	in November of 2008.

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