1

A bill to be entitled

2

An act relating to property appraisers; amending s.

3

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

4

appraiser to inspect property for assessment purposes;

5

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

6

limitations for filing applications for homestead

7

exemptions; revising procedural requirements for property

8

appraiser approval of such exemptions; amending s.

9

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

10

property appraisers in determining permanent residency for

11

homestead exemption purposes; amending s. 196.193, F.S.;

12

clarifying that certain property is exempt from taxation;

13

providing an effective date.

14

15

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

16

17

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

18

Statutes, is amended to read:

19

     193.023  Duties of the property appraiser in making

20

assessments.--

21

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

22

property, the property appraiser is required to physically

23

inspect the property at least once every 5 years. Where

24

geographically suitable, and at the discretion of the property

25

appraiser, the property appraiser may use image technology in

26

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

27

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

28

property appraiser deems necessary, to ensure that the tax roll

29

meets all the requirements of law. However, the property

30

appraiser shall physically inspect any parcel of taxable real

31

property upon the request of the taxpayer or owner.

32

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

33

Statutes, is amended to read:

34

     196.011  Annual application required for exemption.--

35

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

36

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

37

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

38

property appraiser on or before the 25th day following the

39

mailing by the property appraiser of the notices required under

40

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

41

by the property appraiser, demonstrating the applicant was unable

42

to apply for the exemption in a timely manner or otherwise

43

demonstrating extenuating circumstances judged by the property

44

appraiser to warrant granting the exemption, the property

45

appraiser may grant the exemption. If the applicant fails to

46

produce sufficient evidence demonstrating the applicant was

47

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

48

demonstrating extenuating circumstances as judged by the property

49

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

50

a petition with the value adjustment board requesting that the

51

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

52

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

53

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

54

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

55

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

56

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

57

to receive the exemption and demonstrates particular extenuating

58

circumstances judged by the property appraiser or the value

59

adjustment board to warrant granting the exemption, the property

60

appraiser or the value adjustment board may grant the exemption

61

for the current year.

62

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

63

read:

64

     196.015  Permanent residency; factual determination by

65

property appraiser.--Intention to establish a permanent residence

66

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

67

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

68

not conclusive of the establishment or nonestablishment of

69

permanent residence, the following are relevant factors that may

70

be considered by the property appraiser in making his or her

71

determination as to the intent of a person claiming a homestead

72

exemption to establish a permanent residence in this state:

73

     (1) A formal declaration declarations of domicile by the

74

applicant recorded in the public records of the county in which

75

the exemption is being sought.

76

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

77

dependent children are registered for school Informal statements

78

of the applicant.

79

     (3)  The place of employment of the applicant.

80

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

81

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

82

Florida residency was terminated.

83

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

84

voter-identification-card address of the applicant matching the

85

address of the physical location where the exemption is being

86

sought The place where the applicant is registered to vote.

87

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

88

relinquishment of driver's licenses from any other states The

89

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

90

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

91

motor vehicle owned by the applicant.

92

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

93

filed by the applicant.

94

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

95

checking accounts are registered.

96

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

97

which permanent residency is being claimed.

98

     Section 4.  Paragraph (a) of subsection (1) of section

99

196.193, Florida Statutes, is amended to read:

100

     196.193  Exemption applications; review by property

101

appraiser.--

102

     (1)(a)  All property exempted from the annual application

103

requirement of s. 196.011 is expressly exempted from taxation,

104

shall be returned, and but shall be granted tax exemption by the

105

property appraiser. However, no such property that shall be

106

exempt which is rented or hired out for other than religious,

107

educational, or other exempt purposes at any time is not exempt.

108

     Section 5.  This act shall take effect July 1, 2008.