CS/HB 7003D

1
A bill to be entitled
2An act relating to ad valorem taxation; amending s.
3194.301, F.S.; specifying circumstances under which the
4presumption concerning the correctness of an ad valorem
5tax assessment is lost; providing for the rate of
6percentage change of a category of property comprised of
7comparable property; requiring the property appraiser to
8make available on a website or upon request the percentage
9change for each category; specifying the categories of
10property; providing for the amendments to s. 194.301,
11F.S., to apply to assessments made on or after a specified
12date; amending s. 193.017, F.S.; deleting provisions
13providing for the assessment of property receiving the
14low-income housing tax credit; providing for the
15assessment of structural improvements on land owned by a
16community land trust and used to provide affordable
17housing; defining the term "community land trust";
18providing for the conveyance of structural improvements,
19subject to certain conditions; specifying the criteria to
20be used in arriving at just valuation of a structural
21improvement; amending s. 196.1978, F.S., relating to the
22affordable housing property exemption; conforming
23provisions to changes made by the act; authorizing the
24Department of Revenue to adopt emergency rules; providing
25for application and renewal thereof; amending s. 196.002,
26F.S.; revising certain reporting requirements for the
27property appraiser in order to conform to changes made by
28the act; amending s. 193.114, F.S.; requiring separate
29listing of school district levies and all other levies on
30assessment rolls; amending s. 193.155, F.S.; providing for
31the assessment of homestead property following a change in
32ownership based on the just value of the prior homestead;
33providing for determining the just value of the new
34homestead; providing for assessing a homestead established
35by two or more persons who held prior homestead property;
36providing requirements for applying for such an
37assessment; requiring that the Department of Revenue
38provide by rule for documenting entitlement to the
39assessment; amending s. 196.031, F.S.; increasing the
40amount of the exemption provided for homestead property;
41providing for an additional exemption for levies other
42than school district levies; deleting obsolete provisions;
43deleting a requirement that property appraisers compile
44information concerning the loss of certain tax revenues
45and submit a copy to the Department of Revenue; creating
46s. 196.078, F.S.; providing for an additional homestead
47exemption for first-time Florida homebuyers; providing a
48definition; providing for the amount of the additional
49exemption; requiring that a person claiming such exemption
50submit a sworn statement attesting that he or she has
51never owned property that received the homestead exemption
52in this state; providing requirements for forms; providing
53penalties for falsely claiming the exemption; creating s.
54196.098, F.S.; providing a tax exemption for low-income
55seniors; providing for eligibility and a limitation on
56income; providing for an annual adjustment in the income
57limitations; requiring the department to provide for
58verifying age and income by rule; amending s. 196.161,
59F.S.; revising an application reference relating to liens
60on property of nonresident persons claiming homestead
61exemption; amending s. 197.252, F.S., relating to the
62homestead tax deferral; conforming provisions to changes
63made by the act; creating s. 196.183, F.S.; exempting each
64tangible personal property tax return from a specified
65amount of assessed value; limiting a single business
66operation within a county to one exemption; providing a
67procedure for waiving the requirement to file an annual
68tangible personal property tax return if the taxpayer is
69entitled to the exemption; providing penalties for failure
70to file a return as required or to claim more exemptions
71than allowed; providing that the exemption does not apply
72to certain mobile homes; creating s. 193.803, F.S.;
73providing for the assessment of rental property used for
74workforce housing or affordable housing; authorizing a
75property owner to appeal a denial of eligibility to the
76value adjustment board; requiring that a property owner
77file an application for such classification with the
78property appraiser or file a petition with the value
79adjustment board; providing a fee for filing a petition;
80providing for reapplication to be made on a short form
81provided by the Department of Revenue; defining the term
82"extenuating circumstances" for purposes of granting a
83classification for January 1, 2008; specifying the types
84of property that are eligible to be classified as
85workforce rental housing or affordable rental housing;
86providing for the assessment of property receiving the
87low-income housing tax credit; requiring that property be
88removed from such classification if its use or program
89eligibility changes; providing the methodologies for
90assessing workforce rental housing and affordable rental
91housing; requiring that the property owner annually
92provide a rent roll and income and expense statement to
93the property appraiser for the preceding year; authorizing
94the property appraiser to base the assessment on the best
95available information if the property owner fails to
96provide the rent roll and statement; providing for a tax
97lien to be filed against property that is misclassified as
98workforce rental housing or affordable rental housing
99within a specified period; amending ss. 192.0105, 193.052,
100194.011, 195.073, and 195.096, F.S., relating to taxpayer
101rights, the preparation and serving of returns,
102assessments involving agricultural lands, assessment
103notices and objections, the classification of property,
104and the review of assessment rolls; conforming provisions
105to changes made by the act; creating s. 200.186, F.S.;
106specifying a formula for counties, municipalities,
107municipal service taxing units, dependent districts, and
108independent districts to determine a maximum millage rate
109for the 2008-2009 fiscal year; providing that a taxing
110authority in violation of such provision forfeits its
111local government half-cent sales tax revenues; providing
112certain exceptions to the limitations on millage rates;
113providing an exception for calculating the rolled-back
114rate for certain counties; providing that certain units of
115government are recognized as municipalities; requiring the
116Department of Revenue to report to the Legislature the
117results of implementing ch. 2007-321, Laws of Florida,
118relating to ad valorem taxation; requiring that the
119department report those governments that are not in
120compliance with requirements limiting certain millage
121rates; providing legislative intent with respect to the
122information reported to the department; requiring the
123department to report certain recommendations of the
124Revenue Estimating Conference and identify needed
125additional resources; requiring the Legislature to
126increase the state sales tax by 1 percent and appropriate
127increased revenues as credit against required local
128effort; providing that certain provisions of the act apply
129retroactively; providing effective dates, one of which is
130contingent.
131
132Be It Enacted by the Legislature of the State of Florida:
133
134     Section 1.  Section 194.301, Florida Statutes, is amended
135to read:
136     194.301  Presumption of correctness.--
137     (1)  In any administrative or judicial action in which a
138taxpayer challenges an ad valorem tax assessment of value, the
139property appraiser's assessment shall be presumed correct. This
140presumption of correctness is lost if the taxpayer shows by a
141preponderance of the evidence that either the property appraiser
142has failed to consider properly the criteria in s. 193.011 or if
143the property appraiser's assessment is arbitrarily based on
144appraisal practices that which are different from the appraisal
145practices generally applied by the property appraiser to
146comparable property within the same class and within the same
147county. In addition, except for homestead property, the
148presumption of correctness is lost if the percentage change,
149exclusive of new construction, in just value of the challenged
150parcel is greater than the percentage change for the category of
151property in which the challenged parcel is included. If the
152presumption of correctness is lost, the taxpayer has shall have
153the burden of proving by a preponderance of the evidence that
154the appraiser's assessment is in excess of just value. If the
155presumption of correctness is retained, the taxpayer has shall
156have the burden of proving by clear and convincing evidence that
157the appraiser's assessment is in excess of just value. In no
158case shall the taxpayer have the burden of proving that the
159property appraiser's assessment is not supported by any
160reasonable hypothesis of a legal assessment. If the property
161appraiser's assessment is determined to be erroneous, the Value
162Adjustment Board or the court can establish the assessment if
163there exists competent, substantial evidence in the record,
164which cumulatively meets the requirements of s. 193.011. If the
165record lacks competent, substantial evidence meeting the just
166value criteria of s. 193.011, the matter shall be remanded to
167the property appraiser with appropriate directions from the
168Value Adjustment Board or the court. This section does not
169authorize any value adjustment board or court to establish the
170value of property except in accordance with the State
171Constitution.
172     (2)  The percentage change for a category of property shall
173be based on the percentage change in just value from the prior
174year to the current year of all parcels within that category in
175both years, exclusive of new construction, calculated for each
176tax roll by the property appraiser as of the date on which the
177current year's proposed tax notices were mailed. The property
178appraiser shall make available on the property appraiser's
179Internet website or upon request the percentage change for each
180category as soon as practicable, but no later than 10 days after
181such mailing.
182     (3)  For purposes of this section, categories of property
183include:
184     (a)  Nonhomestead single-family residences.
185     (b)  Nonhomestead condominiums and cooperatives.
186     (c)  Nonhomestead mobile homes.
187     (d)  Multifamily and retirement homes.
188     (e)  Agricultural, high-water recharge, historic property
189used for commercial or certain nonprofit purposes, and other
190use-valued property.
191     (f)  Vacant residential lots.
192     (g)  Nonagricultural acreage and other undeveloped parcels.
193     (h)  Improved commercial and industrial property.
194     (i)  Unimproved commercial and industrial property.
195     (j)  Taxable institutional or governmental, utility,
196locally assessed railroad, oil, gas, and mineral land,
197subsurface rights, and other real property.
198     Section 2.  The amendments made by this act to s. 194.301,
199Florida Statutes, apply only to assessments made on or after
200January 1, 2008.
201     Section 3.  Section 193.017, Florida Statutes, is amended
202to read:
203(Substantial rewording of section. See
204s. 193.017, F.S., for present text.)
205     193.017  Assessment of structural improvements on land
206owned by a community land trust and used to provide affordable
207housing.--
208     (1)  As used in this section, the term "community land
209trust" means a nonprofit entity that is qualified as charitable
210under s. 501(c)(3) of the Internal Revenue Code and has as one
211of its purposes the acquisition of land to be held in perpetuity
212for the primary purpose of providing affordable homeownership.
213     (2)  A community land trust may convey structural
214improvements located on specific parcels of such land that are
215identified by a legal description contained in and subject to a
216ground lease having a term of at least 99 years to natural
217persons or families who meet the extremely-low, very-low, low,
218and moderate income limits, as specified in s. 420.0004, or the
219income limits for workforce housing, as defined in s.
220420.5095(3). A community land trust shall retain a preemptive
221option to purchase any structural improvements on the land at a
222price determined by a formula specified in the ground lease,
223which is designed to ensure that the structural improvements
224remain affordable.
225     (3)  In arriving at just valuation under s. 193.011, a
226structural improvement that provides affordable housing on land
227owned by a community land trust and subject to a 99-year or
228longer ground lease shall be assessed using the following
229criteria:
230     (a)  The amount a willing purchaser would pay a willing
231seller shall not exceed the amount determined by the formula in
232the ground lease.
233     (b)  If the ground lease and all amendments and supplements
234thereto, or a memorandum documenting how such lease and
235amendments or supplements restrict the price at which the
236improvements may be sold, is recorded in the official public
237records of the county in which the leased land is located, the
238recorded lease and any amendments and supplements, or the
239recorded memorandum, shall be deemed a land use regulation
240during the term of the lease as amended or supplemented.
241     Section 4.  Section 196.1978, Florida Statutes, is amended
242to read:
243     196.1978  Affordable housing property exemption.--Property
244used to provide affordable housing serving eligible persons as
245defined by s. 159.603(7) and natural persons or families meeting
246the extremely-low, very-low, low, or moderate persons meeting
247income limits specified in s. 420.0004 s. 420.0004(8), (10),
248(11), and (15), which property is owned entirely by a nonprofit
249entity that which is a corporation not for profit, which is
250qualified as charitable under s. 501(c)(3) of the Internal
251Revenue Code, and which complies with Rev. Proc. 96-32, 1996-1
252C.B. 717 or a limited partnership, the sole general partner of
253which is a corporation not for profit, which is qualified as
254charitable under s. 501(c)(3) of the Internal Revenue Code and
255which complies with Rev. Proc. 96-32, 1996-1 C.B. 717, shall be
256considered property owned by an exempt entity and used for a
257charitable purpose, and those portions of the affordable housing
258property which provide housing to natural persons or families
259that meet the extremely-low, very-low, low, or moderate income
260limits specified individuals with incomes as defined in s.
261420.0004 s. 420.0004(10) and (15) shall be exempt from ad
262valorem taxation to the extent authorized in s. 196.196. All
263property identified in this section shall comply with the
264criteria for determination of exempt status to be applied by
265property appraisers on an annual basis as defined in s. 196.195.
266The Legislature intends that any property owned by a limited
267liability company or a limited partnership that which is
268disregarded as an entity for federal income tax purposes
269pursuant to Treasury Regulation 301.7701-3(b)(1)(ii) shall be
270treated as owned by its sole member or sole general partner. The
271exemption provided in this section also extends to land that is
272owned by an exempt entity and that is subject to a 99-year or
273longer ground lease for the purpose of providing affordable
274homeownership.
275     Section 5.  (1)  The executive director of the Department
276of Revenue is authorized, and all conditions are deemed met, to
277adopt emergency rules under ss. 120.536(1) and 120.54(4),
278Florida Statutes, for the purpose of implementing sections 3 and
2794 of this act.
280     (2)  In anticipation of implementing those portions of this
281act which have not taken effect, the executive director of the
282Department of Revenue is authorized, and all conditions are
283deemed met, to adopt emergency rules under ss. 120.536(1) and
284120.54(4), Florida Statutes, for the purpose of making necessary
285changes and preparations so that forms, methods, and data
286records, electronic or otherwise, are ready and in place if
287those portions of this act that have not taken effect become
288law.
289     (3)  Notwithstanding any other provision of law, such
290emergency rules shall remain in effect for 18 months after the
291date of adoption and may be renewed during the pendency of
292procedures to adopt rules addressing the subject of the
293emergency rules.
294     Section 6.  Section 196.002, Florida Statutes, is amended
295to read:
296     196.002  Legislative intent.--For the purposes of
297assessment roll recordkeeping and reporting,:
298     (1)  The increase in the homestead exemption provided in s.
299196.031(3)(d) shall be reported separately for those persons
300entitled to exemption under s. 196.031(3)(a) or (b) and for
301those persons entitled to exemption under s. 196.031(1) but not
302under said paragraphs; and
303     (2)  the exemptions authorized by each provision of this
304chapter shall be reported separately for each category of
305exemption in each such provision, both as to total value
306exempted and as to the number of exemptions granted.
307     Section 7.  Paragraphs (b), (c), (f), and (g) of subsection
308(2) of section 193.114, Florida Statutes, are amended to read:
309     193.114  Preparation of assessment rolls.--
310     (2)  The department shall promulgate regulations and forms
311for the preparation of the real property assessment roll to
312reflect:
313     (b)  The just value (using the factors set out in s.
314193.011) of all property. The assessed value for school district
315levies and for all other levies shall be separately listed.
316     (c)  When property is wholly or partially exempt, a
317categorization of such exemption. There shall be a separate
318listing on the roll for exemptions pertaining to assessed value
319for school district levies and for all other levies.
320     (f)  The millage levied on the property, including school
321district levies and all other levies, to be listed separately.
322     (g)  There shall be a separate listing on the roll for
323taxable value for school district levies and for all other
324levies. The tax, determined by multiplying the millages by the
325taxable values for school district levies and for all other
326levies value.
327     Section 8.  Section 193.155, Florida Statutes, is amended
328to read:
329     193.155  Homestead assessments.--Homestead property shall
330be assessed at just value as of January 1, 1994. Property
331receiving the homestead exemption after January 1, 1994, shall
332be assessed at just value as of January 1 of the year in which
333the property receives the exemption, unless the provisions of
334subsection (8) apply.
335     (1)  Beginning in 1995, or the year following the year the
336property receives homestead exemption, whichever is later, the
337property shall be reassessed annually on January 1. Any change
338resulting from such reassessment shall not exceed the lower of
339the following:
340     (a)  Three percent of the assessed value of the property
341for the prior year; or
342     (b)  The percentage change in the Consumer Price Index for
343All Urban Consumers, U.S. City Average, all items 1967=100, or
344successor reports for the preceding calendar year as initially
345reported by the United States Department of Labor, Bureau of
346Labor Statistics.
347     (2)  If the assessed value of the property as calculated
348under subsection (1) exceeds the just value, the assessed value
349of the property shall be lowered to the just value of the
350property.
351     (3)  Except as provided in this subsection, property
352assessed under this section shall be assessed at just value as
353of January 1 of the year following a change of ownership.
354Thereafter, the annual changes in the assessed value of the
355property are subject to the limitations in subsections (1) and
356(2). For the purpose of this section, a change in ownership
357means any sale, foreclosure, or transfer of legal title or
358beneficial title in equity to any person, except as provided in
359this subsection. There is no change of ownership if:
360     (a)  Subsequent to the change or transfer, the same person
361is entitled to the homestead exemption as was previously
362entitled and:
363     1.  The transfer of title is to correct an error;
364     2.  The transfer is between legal and equitable title; or
365     3.  The change or transfer is by means of an instrument in
366which the owner is listed as both grantor and grantee of the
367real property and one or more other individuals are additionally
368named as grantee. However, if any individual who is additionally
369named as a grantee applies for a homestead exemption on the
370property, the application shall be considered a change of
371ownership;
372     (b)  The transfer is between husband and wife, including a
373transfer to a surviving spouse or a transfer due to a
374dissolution of marriage;
375     (c)  The transfer occurs by operation of law under s.
376732.4015; or
377     (d)  Upon the death of the owner, the transfer is between
378the owner and another who is a permanent resident and is legally
379or naturally dependent upon the owner.
380     (4)(a)  Except as provided in paragraph (b), changes,
381additions, or improvements to homestead property shall be
382assessed at just value as of the first January 1 after the
383changes, additions, or improvements are substantially completed.
384     (b)  Changes, additions, or improvements that replace all
385or a portion of homestead property damaged or destroyed by
386misfortune or calamity shall not increase the homestead
387property's assessed value when the square footage of the
388homestead property as changed or improved does not exceed 110
389percent of the square footage of the homestead property before
390the damage or destruction. Additionally, the homestead
391property's assessed value shall not increase if the total square
392footage of the homestead property as changed or improved does
393not exceed 1,500 square feet. Changes, additions, or
394improvements that do not cause the total to exceed 110 percent
395of the total square footage of the homestead property before the
396damage or destruction or that do not cause the total to exceed
3971,500 total square feet shall be reassessed as provided under
398subsection (1). The homestead property's assessed value shall be
399increased by the just value of that portion of the changed or
400improved homestead property which is in excess of 110 percent of
401the square footage of the homestead property before the damage
402or destruction or of that portion exceeding 1,500 square feet.
403Homestead property damaged or destroyed by misfortune or
404calamity which, after being changed or improved, has a square
405footage of less than 100 percent of the homestead property's
406total square footage before the damage or destruction shall be
407assessed pursuant to subsection (5). This paragraph applies to
408changes, additions, or improvements commenced within 3 years
409after the January 1 following the damage or destruction of the
410homestead.
411     (c)  Changes, additions, or improvements that replace all
412or a portion of real property that was damaged or destroyed by
413misfortune or calamity shall be assessed upon substantial
414completion as if such damage or destruction had not occurred and
415in accordance with paragraph (b) if the owner of such property:
416     1.  Was permanently residing on such property when the
417damage or destruction occurred;
418     2.  Was not entitled to receive homestead exemption on such
419property as of January 1 of that year; and
420     3.  Applies for and receives homestead exemption on such
421property the following year.
422     (d)  Changes, additions, or improvements include
423improvements made to common areas or other improvements made to
424property other than to the homestead property by the owner or by
425an owner association, which improvements directly benefit the
426homestead property. Such changes, additions, or improvements
427shall be assessed at just value, and the just value shall be
428apportioned among the parcels benefiting from the improvement.
429     (5)  When property is destroyed or removed and not
430replaced, the assessed value of the parcel shall be reduced by
431the assessed value attributable to the destroyed or removed
432property.
433     (6)  Only property that receives a homestead exemption is
434subject to this section. No portion of property that is assessed
435solely on the basis of character or use pursuant to s. 193.461
436or s. 193.501, or assessed pursuant to s. 193.505, is subject to
437this section. When property is assessed under s. 193.461, s.
438193.501, or s. 193.505 and contains a residence under the same
439ownership, the portion of the property consisting of the
440residence and curtilage must be assessed separately, pursuant to
441s. 193.011, for the assessment to be subject to the limitation
442in this section.
443     (7)  If a person received a homestead exemption limited to
444that person's proportionate interest in real property, the
445provisions of this section apply only to that interest.
446     (8)  For all levies other than school district levies,
447property assessed under this section shall be assessed at less
448than just value following a change in ownership when the person
449who establishes a new homestead has received a homestead
450exemption as of January 1 of either of the 2 immediately
451preceding years. A person who establishes a new homestead as of
452January 1, 2008, is entitled to have the new homestead assessed
453at less than just value only if that person received a homestead
454exemption on January 1, 2007. The assessed value of the newly
455established homestead shall be determined as provided in this
456subsection.
457     (a)  If the just value of the new homestead as of January 1
458is greater than or equal to the just value of the immediate
459prior homestead of the person establishing the new homestead as
460of January 1 of the year in which the immediate prior homestead
461was abandoned, the assessed value of the new homestead shall be
462the just value of the new homestead minus an amount equal to the
463lesser of $1 million or the difference between the just value
464and the assessed value of the immediate prior homestead as of
465January 1 of the year in which the immediate prior homestead was
466abandoned. Thereafter, the homestead shall be assessed as
467provided in this section.
468     (b)  If the just value of the new homestead as of January 1
469is less than the just value of the immediate prior homestead as
470of January 1 of the year in which the immediate prior homestead
471was abandoned, the assessed value of the new homestead shall be
472equal to the just value of the new homestead divided by the just
473value of the immediate prior homestead and multiplied by the
474assessed value of the immediate prior homestead. However, if the
475difference between the just value of the new homestead and the
476assessed value of the new homestead calculated pursuant to this
477paragraph is greater than $1 million, the assessed value of the
478new homestead shall be increased such that the difference
479between the just value and the assessed value equals $1 million.
480Thereafter, the homestead shall be assessed as provided in this
481section.
482     (c)  If two or more persons, who have each received a
483homestead exemption as of January 1 of either of the 2
484immediately preceding years and who would otherwise be eligible
485to have a new homestead property assessed under this subsection,
486establish a single new homestead, the reduction in just value
487shall be limited to the reduction that could have resulted from
488any one of the potentially eligible prior homesteads.
489     (d)  If two or more persons abandon their jointly owned
490homestead property and one or more establish a new homestead
491that would otherwise be eligible for assessment under this
492subsection, each person shall be entitled to a reduction in just
493value for the new homestead in proportion to their ownership
494interest in the abandoned homestead property. There shall be no
495reduction in assessed value of any new homestead unless the
496prior homestead is reassessed under subsection (3) or this
497subsection as of January 1 after the abandonment occurs.
498     (e)  In order to have his or her homestead property
499assessed under this subsection, a person must provide to the
500property appraiser a copy of his or her notice of proposed
501property taxes for an eligible prior homestead at the same time
502he or she applies for the homestead exemption and must sign a
503sworn statement, on a form prescribed by the department,
504attesting to his or her entitlement to the assessment.
505     (f)  The department shall require by rule that the required
506documentation be submitted with the homestead exemption
507application under the timeframes and processes set forth in
508chapter 196 to the extent practicable, and that the filing of
509the statement be supported by copies of such notices.
510     (9)(8)  Erroneous assessments of homestead property
511assessed under this section may be corrected in the following
512manner:
513     (a)  If errors are made in arriving at any assessment under
514this section due to a material mistake of fact concerning an
515essential characteristic of the property, the just value and
516assessed value must be recalculated for every such year,
517including the year in which the mistake occurred.
518     (b)  If changes, additions, or improvements are not
519assessed at just value as of the first January 1 after they were
520substantially completed, the property appraiser shall determine
521the just value for such changes, additions, or improvements for
522the year they were substantially completed. Assessments for
523subsequent years shall be corrected, applying this section if
524applicable.
525     (c)  If back taxes are due pursuant to s. 193.092, the
526corrections made pursuant to this subsection shall be used to
527calculate such back taxes.
528     (10)(9)  If the property appraiser determines that for any
529year or years within the prior 10 years a person who was not
530entitled to the homestead property assessment limitation granted
531under this section was granted the homestead property assessment
532limitation, the property appraiser making such determination
533shall record in the public records of the county a notice of tax
534lien against any property owned by that person in the county,
535and such property must be identified in the notice of tax lien.
536Such property that is situated in this state is subject to the
537unpaid taxes, plus a penalty of 50 percent of the unpaid taxes
538for each year and 15 percent interest per annum. However, when a
539person entitled to exemption pursuant to s. 196.031
540inadvertently receives the limitation pursuant to this section
541following a change of ownership, the assessment of such property
542must be corrected as provided in paragraph (9)(a) (8)(a), and
543the person need not pay the unpaid taxes, penalties, or
544interest.
545     Section 9.  Section 196.031, Florida Statutes, is amended
546to read:
547     196.031  Exemption of homesteads.--
548     (1)(a)  Every person who, on January 1, has the legal title
549or beneficial title in equity to real property in this state and
550who resides thereon and in good faith makes the same his or her
551permanent residence, or the permanent residence of another or
552others legally or naturally dependent upon such person, is
553entitled to an exemption from all taxation, except for
554assessments for special benefits, up to the assessed valuation
555of $25,000 $5,000 on the residence and contiguous real property,
556as defined in s. 6, Art. VII of the State Constitution. Such
557title may be held by the entireties, jointly, or in common with
558others, and the exemption may be apportioned among such of the
559owners as shall reside thereon, as their respective interests
560shall appear. If only one of the owners of an estate held by the
561entireties or held jointly with the right of survivorship
562resides on the property, that owner is allowed an exemption of
563up to the assessed valuation of $25,000 $5,000 on the residence
564and contiguous real property. However, no such exemption of more
565than $25,000 $5,000 is allowed to any one person or on any one
566dwelling house, except that an exemption up to the assessed
567valuation of $25,000 $5,000 may be allowed on each apartment or
568mobile home occupied by a tenant-stockholder or member of a
569cooperative corporation and on each condominium parcel occupied
570by its owner. Except for owners of an estate held by the
571entireties or held jointly with the right of survivorship, the
572amount of the exemption may not exceed the proportionate
573assessed valuation of all owners who reside on the property.
574Before such exemption may be granted, the deed or instrument
575shall be recorded in the official records of the county in which
576the property is located. The property appraiser may request the
577applicant to provide additional ownership documents to establish
578title.
579     (b)  Every person who qualifies to receive the exemption
580provided in paragraph (a) is entitled to an additional exemption
581of up to $25,000 on the assessed valuation greater than $50,000
582and up to $75,000 of assessed value for all levies other than
583school district levies.
584     (2)  As used in subsection (1), the term "cooperative
585corporation" means a corporation, whether for profit or not for
586profit, organized for the purpose of owning, maintaining, and
587operating an apartment building or apartment buildings or a
588mobile home park to be occupied by its stockholders or members;
589and the term "tenant-stockholder or member" means an individual
590who is entitled, solely by reason of his or her ownership of
591stock or membership in a cooperative corporation, as evidenced
592in the official records of the office of the clerk of the
593circuit court of the county in which the apartment building is
594located, to occupy for dwelling purposes an apartment in a
595building owned by such corporation or to occupy for dwelling
596purposes a mobile home which is on or a part of a cooperative
597unit. A corporation leasing land for a term of 98 years or more
598for the purpose of maintaining and operating a cooperative
599thereon shall be deemed the owner for purposes of this
600exemption.
601     (3)(a)  The exemption provided in this section does For
602every person who is entitled to the exemption provided in
603subsection (1), who is a permanent resident of this state, and
604who is 65 years of age or older, the exemption is increased to
605$10,000 of assessed valuation for taxes levied by governing
606bodies of counties, municipalities, and special districts.
607     (b)  For every person who is entitled to the exemption
608provided in subsection (1), who has been a permanent resident of
609this state for the 5 consecutive years prior to claiming the
610exemption under this subsection, and who qualifies for the
611exemption granted pursuant to s. 196.202 as a totally and
612permanently disabled person, the exemption is increased to
613$9,500 of assessed valuation for taxes levied by governing
614bodies of counties, municipalities, and special districts.
615     (c)  No homestead shall be exempted under both paragraphs
616(a) and (b). In no event shall the combined exemptions of s.
617196.202 and paragraph (a) or paragraph (b) exceed $10,000.
618     (d)  For every person who is entitled to the exemption
619provided in subsection (1) and who is a permanent resident of
620this state, the exemption is increased to a total of $25,000 of
621assessed valuation for taxes levied by governing bodies of
622school districts.
623     (e)  For every person who is entitled to the exemption
624provided in subsection (1) and who is a resident of this state,
625the exemption is increased to a total of $25,000 of assessed
626valuation for levies of taxing authorities other than school
627districts. However, the increase provided in this paragraph
628shall not apply with respect to the assessment roll of a county
629unless and until the roll of that county has been approved by
630the executive director pursuant to s. 193.1142.
631     (4)  The property appraisers of the various counties shall
632each year compile a list of taxable property and its value
633removed from the assessment rolls of each school district as a
634result of the excess of exempt value above that amount allowed
635for nonschool levies as provided in subsections (1) and (3), as
636well as a statement of the loss of tax revenue to each school
637district from levies other than the minimum financial effort
638required pursuant to s. 1011.60(6), and shall deliver a copy
639thereof to the Department of Revenue upon certification of the
640assessment roll to the tax collector.
641     (4)(5)  The exemption provided in this section applies only
642to those parcels classified and assessed as owner-occupied
643residential property or only to the portion of property so
644classified and assessed.
645     (5)(6)  A person who is receiving or claiming the benefit
646of an ad valorem tax exemption or a tax credit in another state
647where permanent residency is required as a basis for the
648granting of that ad valorem tax exemption or tax credit is not
649entitled to the homestead exemption provided by this section.
650This subsection does not apply to a person who has the legal or
651equitable title to real estate in Florida and maintains thereon
652the permanent residence of another legally or naturally
653dependent upon the owner.
654     (6)(7)  When homestead property is damaged or destroyed by
655misfortune or calamity and the property is uninhabitable on
656January 1 after the damage or destruction occurs, the homestead
657exemption may be granted if the property is otherwise qualified
658and if the property owner notifies the property appraiser that
659he or she intends to repair or rebuild the property and live in
660the property as his or her primary residence after the property
661is repaired or rebuilt and does not claim a homestead exemption
662on any other property or otherwise violate this section. Failure
663by the property owner to commence the repair or rebuilding of
664the homestead property within 3 years after January 1 following
665the property's damage or destruction constitutes abandonment of
666the property as a homestead.
667     Section 10.  Section 196.078, Florida Statutes, is created
668to read:
669     196.078  Additional homestead exemption for first-time
670Florida homebuyers.--
671     (1)  As used in this section, the term "first-time Florida
672homebuyer" means a person who establishes the right to receive
673the homestead exemption provided in s. 196.031 within 1 year
674after purchasing the homestead property and who had not
675previously owned property receiving the homestead exemption
676provided in s. 196.031.
677     (2)  Every first-time Florida homebuyer is entitled to an
678additional homestead exemption in an amount equal to 25 percent
679of the homestead property's just value on January 1 of the year
680in which the homestead exemption is established, not to exceed
68125 percent of the median value of homesteads in the county in
682which the homestead is located in the year prior to establishing
683the new homestead. This exemption is not available if any owner
684of the property has previously owned property that has received
685the homestead exemption provided in s. 196.031. The additional
686homestead exemption shall be reduced each year by the difference
687between the homestead's just value and assessed value as
688determined under s. 193.155 until the value of the exemption is
689reduced to zero. The exemption provided under this section shall
690apply to all levies other than school district levies.
691     (3)  The property appraiser shall require a first-time
692Florida homebuyer claiming an exemption under this section to
693submit, not later than March 1 on a form prescribed by the
694Department of Revenue, a sworn statement attesting that the
695taxpayer, and each other person who holds legal or equitable
696title to the property, has never owned property that received
697the homestead exemption provided by s. 196.031. In order for the
698exemption to be retained, upon the addition of another person to
699the title to the property, the person added must also submit,
700not later than the subsequent March 1 on a form prescribed by
701the department, a sworn statement attesting that he or she has
702never held title to Florida homestead property.
703     (4)  The provisions of ss. 196.031 and 196.161 shall apply
704to the exemption provided in this section.
705     Section 11.  Section 196.098, Florida Statutes, is created
706to read:
707     196.098  Exemption for low-income seniors.--
708     (1)  Any real estate used and owned as a homestead by an
709eligible low-income senior is exempt from taxation as provided
710by this section.
711     (2)  As used in this section, the term "low-income senior"
712means a permanent resident of this state who has attained 65
713years of age and whose household income does not exceed $23,604.
714Submission of an affidavit that the person claiming the
715exemption under subsection (1) is a permanent resident of this
716state is prima facie proof of such residence. For purposes of
717this section, the term "household income" means the gross income
718of all persons residing in or upon the homestead for the prior
719year. For purposes of this section, the term "gross income"
720includes United States Department of Veterans Affairs benefits
721and any social security benefits paid to the person.
722     (3)  The maximum income limitation provided in this section
723shall be adjusted annually on January 1, beginning January 1,
7242008, by the percentage change in the average cost-of-living
725index in the period January 1 through December 31 of the
726immediate prior year compared with the same period for the year
727prior to that. The index is the average of the monthly consumer
728price index figures for the stated 12-month period, relative to
729the United States as a whole, issued by the United States
730Department of Labor.
731     (4)  The department shall require by rule that the taxpayer
732annually submit to the property appraiser a sworn return of age
733and gross income pursuant to subsection (2). The department
734shall require that the filing of such statement be accompanied
735by proof of age, copies of federal income tax returns for the
736prior year, wage and earning statements (W-2 forms), and other
737documents the department deems necessary for each member of the
738household. The taxpayer's return shall attest to the accuracy of
739such copies. The department shall prescribe and furnish a form
740to be used for this purpose, which shall include spaces for a
741separate listing of United States Department of Veterans Affairs
742benefits and social security benefits.
743     Section 12.  Paragraph (a) of subsection (1) of section
744196.161, Florida Statutes, is amended to read:
745     196.161  Homestead exemptions; lien imposed on property of
746person claiming exemption although not a permanent resident.--
747     (1)(a)  When the estate of any person is being probated or
748administered in another state under an allegation that such
749person was a resident of that state and the estate of such
750person contains real property situate in this state upon which
751homestead exemption has been allowed pursuant to this chapter s.
752196.031 for any year or years within 10 years immediately prior
753to the death of the deceased, then within 3 years after the
754death of such person the property appraiser of the county where
755the real property is located shall, upon knowledge of such fact,
756record a notice of tax lien against the property among the
757public records of that county, and the property shall be subject
758to the payment of all taxes exempt thereunder, a penalty of 50
759percent of the unpaid taxes for each year, plus 15 percent
760interest per year, unless the circuit court having jurisdiction
761over the ancillary administration in this state determines that
762the decedent was a permanent resident of this state during the
763year or years an exemption was allowed, whereupon the lien shall
764not be filed or, if filed, shall be canceled of record by the
765property appraiser of the county where the real estate is
766located.
767     Section 13.  Paragraph (b) of subsection (2) of section
768197.252, Florida Statutes, is amended to read:
769     197.252  Homestead tax deferral.--
770     (2)
771     (b)  If the applicant is 65 years of age or older entitled
772to claim the increased exemption by reason of age and residency
773as provided in s. 196.031(3)(a), approval of the application
774shall defer that portion of the ad valorem taxes plus non-ad
775valorem assessments which exceeds 3 percent of the applicant's
776household income for the prior calendar year. If any applicant's
777household income for the prior calendar year is less than
778$10,000, or is less than the amount of the household income
779designated for the additional homestead exemption pursuant to s.
780196.075, and the applicant is 65 years of age or older, approval
781of the application shall defer the ad valorem taxes plus non-ad
782valorem assessments in their entirety.
783     Section 14.  Section 196.183, Florida Statutes, is created
784to read:
785     196.183  Exemption for tangible personal property.--
786     (1)  Each tangible personal property tax return is eligible
787for an exemption from ad valorem taxation of up to $25,000 of
788assessed value. A single return must be filed for each site in
789the county where the owner of tangible personal property
790transacts business. Owners of freestanding property placed at
791multiple sites, other than sites where the owner transacts
792business, must file a single return, including all such property
793located in the county. Freestanding property placed at multiple
794sites includes vending and amusement machines, LP/propane tanks,
795utility and cable company property, billboards, leased
796equipment, and similar property that is not customarily located
797in the offices, stores, or plants of the owner, but is placed
798throughout the county. Railroads, private carriers, and other
799companies assessed pursuant to s. 193.085 shall be allowed one
800$25,000 exemption for each county to which the value of their
801property is allocated.
802     (2)  The requirement that an annual tangible personal
803property tax return pursuant to s. 193.052 be filed for
804taxpayers owning taxable property the value of which, as listed
805on the return, does not exceed the exemption provided in this
806section is waived. In order to qualify for this waiver, a
807taxpayer must file an initial return on which the exemption is
808taken. If, in subsequent years, the taxpayer owns taxable
809property the value of which, as listed on the return, exceeds
810the exemption, the taxpayer is obligated to file a return. The
811taxpayer may again qualify for the waiver only after filing a
812return on which the value as listed on the return does not
813exceed the exemption. A return filed or required to be filed
814shall be considered an application filed or required to be filed
815for the exemption under this section.
816     (3)  The exemption provided in this section does not apply
817in any year a taxpayer fails to file a return that is not waived
818pursuant to subsection (2). Any taxpayer who received a waiver
819pursuant to subsection (2) and who owns taxable property the
820value of which, as listed on the return, exceeds the exemption
821in a subsequent year and who fails to file a return with the
822property appraiser is subject to the penalty contained in s.
823193.072(1)(a) calculated without the benefit of the exemption
824pursuant to this section. Any taxpayer claiming more exemptions
825than allowed pursuant to subsection (1) is subject to the taxes
826exempted as a result of wrongfully claiming the additional
827exemptions plus 15 percent interest per annum and a penalty of
82850 percent of the taxes exempted.
829     (4)  The exemption provided in this section does not apply
830to a mobile home that is presumed to be tangible personal
831property pursuant to s. 193.075(2).
832     Section 15.  Section 193.803, Florida Statutes, is created
833to read:
834     193.803  Assessment of eligible rental property used for
835workforce and affordable housing; classification.--
836     (1)  Upon the property owner's application on a form
837prescribed by the Department of Revenue, the property appraiser
838shall annually classify for assessment purposes, with respect to
839all levies other than school district levies, all eligible
840property used for workforce rental housing or affordable rental
841housing. Eligibility shall be as provided in this section.
842     (2)  A property owner whose eligible property is denied
843classification as workforce rental housing or affordable rental
844housing by the property appraiser may appeal to the value
845adjustment board. The property appraiser shall notify the
846property owner in writing of the denial of the workforce rental
847housing or affordable rental housing classification on or before
848July 1 of the year for which the application was filed. The
849written notification must advise the property owner of his or
850her right to appeal the denial of classification to the value
851adjustment board and must contain the deadline for filing an
852appeal. The property appraiser shall have available at his or
853her office a list, by parcel and property owner, of all
854applications for classification received, and the list must
855identify whether or not the classification requested was
856granted.
857     (3)(a)  Eligible property may not be classified as
858workforce rental housing or affordable rental housing unless an
859application is filed on or before March 1 of each year. Before
860approving a classification, the property appraiser may require
861the property owner to furnish such information as may reasonably
862be required to establish that the property was actually used as
863required by this section. Failure by a property owner to apply
864for classification of eligible property as workforce rental
865housing or affordable rental housing by March 1 constitutes a 1-
866year waiver of the privilege granted under this section for
867workforce rental housing assessment or affordable rental housing
868assessment. However, a property owner who is qualified to
869receive a workforce rental housing classification or an
870affordable rental housing classification but who fails to file
871an application by March 1, may file an application for the
872classification, and may file, under s. 194.011(3), a petition
873with the value adjustment board requesting that the
874classification be granted. The petition may be filed at any time
875during the taxable year on or before the 25th day following the
876mailing of the assessment notice by the property appraiser as
877required under s. 194.011(1). Notwithstanding the provisions of
878s. 194.013, the applicant must pay a nonrefundable fee of $15
879upon filing the petition. Upon review of the petition, if the
880person is qualified to receive the classification and
881demonstrates particular extenuating circumstances judged by the
882property appraiser or the value adjustment board to warrant
883granting the classification, the property appraiser or the value
884adjustment board may grant the classification. An owner of
885property classified as workforce rental housing or affordable
886rental housing in the previous tax year whose ownership or use
887has not changed may reapply on a short form prescribed by the
888department. A county may, at the request of the property
889appraiser and by a majority vote of its governing body, waive
890the requirement that an annual application or statement be made
891for the renewal of the classification of property within the
892county as workforce rental housing or affordable rental housing
893after an initial classification is granted by the property
894appraiser. Such waiver may be revoked by a majority vote of the
895governing body of the county. Notwithstanding such waiver, an
896application must be refiled when any property granted the
897classification is sold or otherwise disposed of, when the
898ownership changes in any manner, when the applicant ceases to
899use the property as workforce rental housing or affordable
900rental housing, or when the status of the owner changes so as to
901change the classified status of the property.
902     (b)  For purposes of granting a workforce rental housing or
903affordable rental housing classification for January 1, 2008,
904only, the term "extenuating circumstances" as used in paragraph
905(a) includes the failure of the property owner to return the
906application for classification by March 1, 2008.
907     (4)  The following types of property are eligible to be
908classified by a property appraiser as workforce rental housing
909or affordable rental housing property, and shall be assessed
910based upon their character and use and as further described in
911this section:
912     (a)  Property that is funded and rent restricted by the
913United States Department of Housing and Urban Development under
914s. 8 of the United States Housing Act of 1937 and that provides
915affordable housing for eligible persons as defined by s. 159.603
916or the elderly, extremely-low-income persons, or very-low-income
917persons as specified in s. 420.0004.
918     (b)  Rental property for multifamily housing, commercial
919fishing workers and farmworkers, families, persons who are
920homeless, or the elderly that is funded and rent restricted by
921the Florida Housing Finance Corporation under s. 420.5087, s.
922420.5089, s. 420.509, or s. 420.5095, the State Housing
923Initiatives Partnership Program under s. 420.9072, s. 420.9075,
924or s. 42 of the Internal Revenue Code of 1986, 26 U.S.C. s. 42;
925the HOME Investment Partnership Program under the Cranston-
926Gonzalez National Affordable Housing Act, 42 U.S.C. ss. 12741 et
927seq.; or the Federal Home Loan Bank's Affordable Housing Program
928established pursuant to the Financial Institutions Reform,
929Recovery and Enforcement Act of 1989, Pub. L. No. 101-73.
930     (c)  Multifamily residential rental property of 10 or more
931units that is certified by the local public housing agency as
932having 100 percent of its units used to provide affordable
933housing for extremely-low-income persons, very-low-income
934persons, low-income persons, or moderate-income persons as
935specified in s. 420.0004 and that is subject to a land use
936agreement or other agreement that is recorded in the official
937records of the county in which the property is located and which
938recorded agreement restricts the use of the property to
939affordable housing for a period of at least 20 years.
940     (5)  The property appraiser shall remove from the
941classification of workforce rental housing or affordable rental
942housing any properties for which the classified use has been
943abandoned or discontinued, the property has been diverted to
944another use, or the participation in and eligibility for the
945programs specified in this section has been terminated. Such
946removed property shall be assessed at just value under s.
947193.011.
948     (6)  In years in which the proper application for
949classification as workforce rental housing or affordable rental
950housing has been made and granted, the assessment of such
951property shall be based upon its use as workforce rental housing
952or affordable rental housing and by applying the following
953methodologies, subject to the provisions of subsection (7):
954     (a)  Property used for workforce rental housing or
955affordable rental housing as described in subsection (4) shall
956be assessed under the income approach using the actual net
957operating income.
958     (b)  Property used for workforce rental housing and
959affordable rental housing that has received low-income housing
960tax credits from the Florida Housing Finance Corporation under
961s. 420.5099 shall be assessed under the income approach using
962the actual net operating income and the following applies:
963     1.  The tax credits granted and the financing generated by
964the tax credits may not be considered as income.
965     2.  The actual rental income from rent-restricted units in
966such property shall be used by the property appraiser.
967     3.  Any costs paid with the tax credits and costs paid with
968the proceeds from additional financing under chapter 420 may not
969be included as income.
970     (7)  By April 1 of each year, the property owner must
971provide the property appraiser with a return on a form and in a
972manner prescribed by the Department of Revenue, which includes a
973rent roll and an income and expense statement for the preceding
974year. After a review of the rent roll and the income and expense
975statement, the property appraiser may request additional
976information from the property owner as may be reasonably
977required to consider the methodologies in subsection (6).
978Failure to timely provide the property appraiser with the
979requested information, including failure to meet any extension
980that may be granted for the submission of information, shall
981result in an estimated assessment based on the best available
982information instead of an assessment based on the methodologies
983provided in subsection (6). Such assessment shall be deemed to
984be prima facie correct and may be included on the tax roll, and
985taxes may be extended on the tax roll in the same manner as for
986all other taxes.
987     (8)  It is the duty of the owner of any property used for
988workforce rental housing or affordable rental housing that has
989been granted the classification for assessment under this
990section who is not required to file an annual application or
991statement to notify the property appraiser promptly whenever the
992use of the property, or the status or condition of the owner,
993changes so as to change the classified status of the property.
994If any property owner fails to so notify the property appraiser
995and the property appraiser determines that for any year within
996the prior 10 years the owner was not entitled to receive such
997classification, the owner of the property is subject to the
998taxes otherwise due and owing as a result of such failure plus
99915 percent interest per annum and a penalty of 50 percent of the
1000additional taxes owed. It is the duty of the property appraiser
1001making such determination to record in the public records of the
1002county in which the rental property is located a notice of tax
1003lien against any property owned by that person or entity in the
1004county, and such property must be identified in the notice of
1005tax lien. Such property is subject to the payment of all taxes
1006and penalties. Such lien, when filed, attaches to any property
1007identified in the notice of tax lien owned by the person or
1008entity that illegally or improperly received the classification.
1009If such person or entity no longer owns property in that county
1010but owns property in another county or counties in the state,
1011the property appraiser shall record in such other county or
1012counties a notice of tax lien identifying the property owned by
1013such person or entity in such county or counties, which becomes
1014a lien against the identified property.
1015     Section 16.  Paragraphs (b) and (c) of subsection (2) of
1016section 192.0105, Florida Statutes, are amended to read:
1017     192.0105  Taxpayer rights.--There is created a Florida
1018Taxpayer's Bill of Rights for property taxes and assessments to
1019guarantee that the rights, privacy, and property of the
1020taxpayers of this state are adequately safeguarded and protected
1021during tax levy, assessment, collection, and enforcement
1022processes administered under the revenue laws of this state. The
1023Taxpayer's Bill of Rights compiles, in one document, brief but
1024comprehensive statements that summarize the rights and
1025obligations of the property appraisers, tax collectors, clerks
1026of the court, local governing boards, the Department of Revenue,
1027and taxpayers. Additional rights afforded to payors of taxes and
1028assessments imposed under the revenue laws of this state are
1029provided in s. 213.015. The rights afforded taxpayers to assure
1030that their privacy and property are safeguarded and protected
1031during tax levy, assessment, and collection are available only
1032insofar as they are implemented in other parts of the Florida
1033Statutes or rules of the Department of Revenue. The rights so
1034guaranteed to state taxpayers in the Florida Statutes and the
1035departmental rules include:
1036     (2)  THE RIGHT TO DUE PROCESS.--
1037     (b)  The right to petition the value adjustment board over
1038objections to assessments, denial of exemption, denial of
1039agricultural classification, denial of historic classification,
1040denial of high-water recharge classification, denial of
1041workforce rental housing or affordable rental housing
1042classification, disapproval of tax deferral, and any penalties
1043on deferred taxes imposed for incorrect information willfully
1044filed. Payment of estimated taxes does not preclude the right of
1045the taxpayer to challenge his or her assessment (see ss.
1046194.011(3), 196.011(6) and (9)(a), 196.151, 196.193(1)(c) and
1047(5), 193.461(2), 193.503(7), 193.625(2), 193.803(2), 197.253(2),
1048197.301(2), and 197.2301(11)).
1049     (c)  The right to file a petition for exemption, or
1050agricultural classification, or workforce rental housing or
1051affordable rental housing classification with the value
1052adjustment board when an application deadline is missed, upon
1053demonstration of particular extenuating circumstances for filing
1054late (see ss. 193.461(3)(a), 193.803(3)(a), and 196.011(1), (7),
1055(8), and (9)(d)).
1056     Section 17.  Subsection (2) of section 193.052, Florida
1057Statutes, is amended to read:
1058     193.052  Preparation and serving of returns.--
1059     (2)  No return shall be required for real property the
1060ownership of which is reflected in instruments recorded in the
1061public records of the county in which the property is located,
1062unless otherwise required in this title. In order for land to be
1063considered for agricultural classification under s. 193.461, or
1064high-water recharge classification under s. 193.625, or
1065workforce rental housing or affordable rental housing
1066classification under s. 193.803, an application for
1067classification must be filed on or before March 1 of each year
1068with the property appraiser of the county in which the land is
1069located, except as provided in s. 193.461(3)(a). The application
1070must state that the lands on January 1 of that year were used
1071primarily for bona fide commercial agricultural or high-water
1072recharge purposes or for workforce rental housing or affordable
1073rental housing classified under s. 193.803.
1074     Section 18.  Paragraph (d) of subsection (3) of section
1075194.011, Florida Statutes, is amended to read:
1076     194.011  Assessment notice; objections to assessments.--
1077     (3)  A petition to the value adjustment board must be in
1078substantially the form prescribed by the department.
1079Notwithstanding s. 195.022, a county officer may not refuse to
1080accept a form provided by the department for this purpose if the
1081taxpayer chooses to use it. A petition to the value adjustment
1082board shall describe the property by parcel number and shall be
1083filed as follows:
1084     (d)  The petition may be filed, as to valuation issues, at
1085any time during the taxable year on or before the 25th day
1086following the mailing of notice by the property appraiser as
1087provided in subsection (1). With respect to an issue involving
1088the denial of an exemption, an agricultural or high-water
1089recharge classification application, an application for
1090classification as historic property used for commercial or
1091certain nonprofit purposes, an application for classification as
1092workforce rental housing or affordable rental housing, or a
1093deferral, the petition must be filed at any time during the
1094taxable year on or before the 30th day following the mailing of
1095the notice by the property appraiser under s. 193.461, s.
1096193.503, s. 193.625, s. 193.803, or s. 196.193 or notice by the
1097tax collector under s. 197.253.
1098     Section 19.  Subsection (1) of section 195.073, Florida
1099Statutes, is amended to read:
1100     195.073  Classification of property.--All items required by
1101law to be on the assessment rolls must receive a classification
1102based upon the use of the property. The department shall
1103promulgate uniform definitions for all classifications. The
1104department may designate other subclassifications of property.
1105No assessment roll may be approved by the department which does
1106not show proper classifications.
1107     (1)  Real property must be classified according to the
1108assessment basis of the land into the following classes:
1109     (a)  Residential, subclassified into categories, one
1110category for homestead property and one for nonhomestead
1111property:
1112     1.  Single family.
1113     2.  Mobile homes.
1114     3.  Multifamily.
1115     4.  Condominiums.
1116     5.  Cooperatives.
1117     6.  Retirement homes.
1118     (b)  Commercial and industrial.
1119     (c)  Agricultural.
1120     (d)  Nonagricultural acreage.
1121     (e)  High-water recharge.
1122     (f)  Historic property used for commercial or certain
1123nonprofit purposes.
1124     (g)  Exempt, wholly or partially.
1125     (h)  Centrally assessed.
1126     (i)  Leasehold interests.
1127     (j)  Time-share property.
1128     (k)  Workforce rental housing and affordable rental housing
1129property.
1130     (l)(k)  Other.
1131     Section 20.  Paragraph (a) of subsection (3) of section
1132195.096, Florida Statutes, is amended to read:
1133     195.096  Review of assessment rolls.--
1134     (3)(a)  Upon completion of review pursuant to paragraph
1135(2)(f), the department shall publish the results of reviews
1136conducted under this section. The results must include all
1137statistical and analytical measures computed under this section
1138for the real property assessment roll as a whole, the personal
1139property assessment roll as a whole, and independently for the
1140following real property classes whenever the classes constituted
11415 percent or more of the total assessed value of real property
1142in a county on the previous tax roll:
1143     1.  Residential property that consists of one primary
1144living unit, including, but not limited to, single-family
1145residences, condominiums, cooperatives, and mobile homes.
1146     2.  Residential property that consists of two or more
1147primary living units.
1148     3.  Agricultural, high-water recharge, historic property
1149used for commercial or certain nonprofit purposes, workforce
1150rental housing and affordable rental housing property, and other
1151use-valued property.
1152     4.  Vacant lots.
1153     5.  Nonagricultural acreage and other undeveloped parcels.
1154     6.  Improved commercial and industrial property.
1155     7.  Taxable institutional or governmental, utility, locally
1156assessed railroad, oil, gas and mineral land, subsurface rights,
1157and other real property.
1158
1159When one of the above classes constituted less than 5 percent of
1160the total assessed value of all real property in a county on the
1161previous assessment roll, the department may combine it with one
1162or more other classes of real property for purposes of
1163assessment ratio studies or use the weighted average of the
1164other classes for purposes of calculating the level of
1165assessment for all real property in a county. The department
1166shall also publish such results for any subclassifications of
1167the classes or assessment rolls it may have chosen to study.
1168     Section 21.  Section 200.186, Florida Statutes, is created
1169to read:
1170     200.186  Maximum millage rates for the 2008-2009 fiscal
1171year.--
1172     (1)  In the 2008-2009 fiscal year, a county, municipal
1173service taxing units of that county, and special districts
1174dependent to that county; a municipality and special districts
1175dependent to that municipality; and an independent special
1176district may levy a maximum millage rate that is determined as
1177follows:
1178     (a)  The maximum millage rate shall be the rolled-back rate
1179calculated pursuant to s. 200.065 and adjusted for growth in per
1180capita Florida personal income, except that:
1181     1.  Ad valorem tax revenue levied in the 2007-2008 fiscal
1182year, as used in the calculation of the rolled-back rate, shall
1183be reduced by any tax revenue resulting from a millage rate in
1184excess of the maximum rate that could have been levied by a
1185majority vote as provided in s. 200.185; and
1186     2.  The taxable value within the jurisdiction of each
1187taxing authority, as used in the calculation of the rolled-back
1188rate, shall be increased by the amount necessary to offset any
1189reduction in taxable value occurring as a result of the
1190amendments to the State Constitution contained in SJR 2-D or HJR
11917001D revising the homestead tax exemption, providing tax relief
1192for low-income seniors, providing an exemption for first-time
1193homestead property owners, providing portability of the Save-
1194Our-Homes differential, and providing an exemption from ad
1195valorem taxation for tangible personal property. The maximum
1196millage rate applicable to a county authorized to levy a county
1197public hospital surtax under s. 212.055 shall exclude the
1198revenues required to be contributed to the county public general
1199hospital for the purposes of making the maximum millage rate
1200calculation, but shall be added back to the maximum millage rate
1201allowed after the roll back has been applied.
1202     (b)  If approved by a two-thirds vote of the governing
1203body, a rate may be levied in excess of the rate calculated
1204pursuant to paragraph (a) if the excess is not more than 67
1205percent of the difference between the rolled-back rate
1206calculated pursuant to s. 200.065, and the rate calculated in
1207paragraph (a).
1208     (c)  A rate may be levied in excess of the millage rate
1209allowed in paragraph (b) if the rate is approved by a unanimous
1210vote of the governing body or by a three-fourths vote if the
1211governing body has nine or more members or if approved by a
1212referendum of the voters.
1213     (2)  Any county or municipality that is in violation of
1214this section shall forfeit the distribution of the local
1215government half-cent sales tax revenues during the 12 months
1216following a determination of noncompliance by the Department of
1217Revenue, subject to the conditions provided in ss. 200.065 and
1218218.63.
1219     (3)  The millage rate of a county or municipality,
1220municipal service taxing unit of that county, and any special
1221district dependent to that county or municipality may exceed the
1222maximum millage rate calculated pursuant to this section if the
1223total county ad valorem taxes levied or total municipal ad
1224valorem taxes levied, as defined in s. 200.001, do not exceed
1225the maximum total county ad valorem taxes levied or maximum
1226total municipal ad valorem taxes levied, as defined in s.
1227200.001, respectively. Total ad valorem taxes levied may exceed
1228the maximum calculated pursuant to this section as a result of
1229an increase in taxable value above that certified in s.
1230200.065(1) if such increase is less than the percentage amounts
1231contained in s. 200.065(6); however, if such increase in taxable
1232value exceeds the percentage amounts contained in s. 200.065(6),
1233millage rates subject to this section must be reduced so that
1234total taxes levied do not exceed the maximum. Any unit of
1235government operating under a home rule charter adopted pursuant
1236to ss. 10, 11, and 24, Art. VIII of the State Constitution of
12371885, as preserved by s. 6(e), Art. VIII of the State
1238Constitution of 1968, which is granted the authority in the
1239State Constitution to exercise all the powers conferred now or
1240hereafter by general law upon municipalities and which exercises
1241such powers in the unincorporated area shall be recognized as a
1242municipality under this section.
1243     (4)  If the amendments to the State Constitution contained
1244in SJR 2-D or HJR 7001D revising the homestead tax exemption and
1245providing an exemption from ad valorem taxation for tangible
1246personal property, are approved by a vote of the electors, this
1247section shall supersede the provisions of s. 200.185(5).
1248     Section 22.  The Department of Revenue shall report by
1249March 1, 2008, to the President of the Senate and the Speaker of
1250the House of Representatives the results of the implementation
1251of chapter 2007-321, Laws of Florida. The report must include
1252the millage rates adopted by municipalities, counties, and
1253independent special districts compared to prior year millage
1254rates, rolled-back rates, and majority-vote rates as established
1255by s. 200.185, Florida Statutes. The department shall report on
1256those local governments that were not in compliance with the
1257requirements of s. 200.185, Florida Statutes. The department
1258shall provide the emergency rules adopted pursuant to s. 9 of
1259chapter 2007-321, Laws of Florida. The department shall report
1260on issues that arose in the implementation of chapter 2007-321,
1261Laws of Florida, which may need to be addressed. It is the
1262intent of the Legislature that the information reported to the
1263department should be sufficient to allow the performance of the
1264oversight functions outlined in chapters 195 and 200, Florida
1265Statutes, for the local government budget and millage adoption
1266process and the tax roll submittal and approval process. The
1267department shall identify any improvements in the information
1268required to be provided by local governments, property
1269appraisers, and tax collectors. The department shall include in
1270the report recommendations of the Revenue Estimating Conference
1271for information from local governments, property appraisers, and
1272tax collectors which would improve the ability to forecast
1273revenues or estimate impacts of proposed changes to the property
1274tax system. The department shall identify any additional
1275resources necessary to efficiently and effectively administer
1276the oversight functions outlined in chapters 195 and 200,
1277Florida Statutes.
1278     Section 23.  Notwithstanding any provision of general law,
1279the Legislature shall increase the state tax on sales, use, and
1280other transactions levied as provided in chapter 212, Florida
1281Statutes, by 1 percent, provided that all revenues generated by
1282the additional 1-percent increase in such tax shall be
1283appropriated by the Legislature and credited on an annual basis
1284against the amount required by the state to be levied by each
1285school district on all real property for ad valorem taxes
1286necessary to comply with required local effort provisions of
1287general law.
1288     Section 24.  Except as otherwise expressly provided in this
1289act, this act shall take effect January 1, 2008, sections 6
1290through 21 of this act shall take effect only upon the effective
1291date of amendments to the State Constitution contained in Senate
1292Joint Resolution 2-D or House Joint Resolution 7001D revising
1293the homestead tax exemption and providing an exemption from ad
1294valorem taxation for tangible personal property and property
1295used for workforce and affordable rental housing, and sections 6
1296through 21 of this act shall apply retroactively to the 2008 tax
1297roll if the amendments to the State Constitution contained in
1298Senate Joint Resolution 2-D or House Joint Resolution 7001D are
1299approved in a special election held on January 29, 2008, or
1300shall apply to the 2009 tax roll if the amendments to the State
1301Constitution contained in Senate Joint Resolution 2-D or House
1302Joint Resolution 7001D are approved in the general election held
1303in November of 2008.


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