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A bill to be entitled

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An act relating to property appraisers; amending s.

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193.023, F.S.; revising authority of the property

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appraiser to inspect property for assessment purposes;

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amending s. 196.011, F.S.; revising required time

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limitations for filing applications for homestead

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exemptions; revising procedural requirements for property

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appraiser approval of such exemptions; amending s.

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196.015, F.S.; revising factors for consideration by

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property appraisers in determining permanent residency for

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homestead exemption purposes; providing an effective date.

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

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     Section 1.  Subsection (2) of section 193.023, Florida

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Statutes, is amended to read:

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     193.023  Duties of the property appraiser in making

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assessments.--

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     (2)  In making his or her assessment of the value of real

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property, the property appraiser is required to physically

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inspect the property at least once every 5 years. Where

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geographically suitable, and at the discretion of the property

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appraiser, the property appraiser may use image technology in

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lieu of physical inspection to ensure that the tax roll meets all

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requirements of the law, and may review image technology, as the

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property appraiser deems necessary, to ensure that the tax roll

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meets all the requirements of law. However, the property

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appraiser shall physically inspect any parcel of taxable real

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property upon the request of the taxpayer or owner.

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     Section 2.  Subsection (8) of section 196.011, Florida

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Statutes, is amended to read:

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     196.011  Annual application required for exemption.--

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     (8)  Any applicant who is qualified to receive any exemption

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under subsection (1) and who fails to file an application by

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March 1, must may file an application for the exemption with the

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property appraiser on or before the 25th day following the

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mailing by the property appraiser of the notices required under

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s. 194.011(1). Upon receipt of sufficient evidence, as determined

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by the property appraiser, demonstrating the applicant was unable

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to apply for the exemption in a timely manner or otherwise

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demonstrating extenuating circumstances judged by the property

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appraiser to warrant granting the exemption, the property

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appraiser may grant the exemption. If the applicant fails to

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produce sufficient evidence demonstrating the applicant was

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unable to apply for the exemption in a timely manner or otherwise

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demonstrating extenuating circumstances as judged by the property

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appraiser, the applicant and may file, pursuant to s. 194.011(3),

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a petition with the value adjustment board requesting that the

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exemption be granted. Such petition must may be filed at any time

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during the taxable year on or before the 25th day following the

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mailing of the notice by the property appraiser as provided in s.

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194.011(1). Notwithstanding the provisions of s. 194.013, such

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person must pay a nonrefundable fee of $15 upon filing the

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petition. Upon reviewing the petition, if the person is qualified

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to receive the exemption and demonstrates particular extenuating

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circumstances judged by the property appraiser or the value

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adjustment board to warrant granting the exemption, the property

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appraiser or the value adjustment board may grant the exemption

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for the current year.

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     Section 3.  Section 196.015, Florida Statutes, is amended to

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read:

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     196.015  Permanent residency; factual determination by

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property appraiser.--Intention to establish a permanent residence

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in this state is a factual determination to be made, in the first

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instance, by the property appraiser. Although any one factor is

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not conclusive of the establishment or nonestablishment of

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permanent residence, the following are relevant factors that may

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be considered by the property appraiser in making his or her

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determination as to the intent of a person claiming a homestead

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exemption to establish a permanent residence in this state:

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     (1) A formal declaration declarations of domicile by the

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applicant recorded in the public records of the county in which

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the exemption is being sought.

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     (2) Evidence of the location where the applicant's

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dependent children are registered for school Informal statements

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of the applicant.

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     (3)  The place of employment of the applicant.

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     (4)  The previous permanent residency by the applicant in a

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state other than Florida or in another country and the date non-

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Florida residency was terminated.

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     (5) Proof of voter registration in this state with the

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voter-identification-card address of the applicant matching the

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address of the physical location where the exemption is being

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sought The place where the applicant is registered to vote.

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     (6) A valid Florida driver's license and evidence of

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relinquishment of driver's licenses from any other states The

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place of issuance of a driver's license to the applicant.

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     (7) The place of Issuance of a Florida license tag on any

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motor vehicle owned by the applicant.

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     (8)  The address as listed on federal income tax returns

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filed by the applicant.

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     (9) The location where the applicant's bank statements and

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checking accounts are registered.

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     (10) Proof of payment for utilities at the property for

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which permanent residency is being claimed.

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     Section 4.  This act shall take effect July 1, 2008.