Florida Senate - 2008 CS for SB 1588

By the Committee on Finance and Tax; and Senator Haridopolos

593-06529-08 20081588c1

A bill to be entitled

An act relating to property taxation; amending s. 193.114,

F.S.; revising the requirements specifying the information

that must be included on the real property assessment roll

and on the tangible personal property roll; amending s.

193.1142, F.S.; authorizing the executive director of the

Department of Revenue to require that additional data be

provided on the assessment rolls; requiring that

assessment rolls be submitted in a format specified by the

executive director; authorizing a property appraiser to

use an alternative format in a case of hardship;

specifying additional parcel-level data that may be

required; amending s. 193.155, F.S.; revising provisions

governing the manner in which homestead property may be

assessed at less than just value; providing for

calculating the assessment reduction that may be

transferred from a prior homestead to a new homestead;

requiring that notice of the abandonment of a homestead be

in writing and delivered to the property appraiser before

or at the time of filing a new application; providing

procedures for the transfer of an assessment limitation

from a previous homestead to a new homestead; authorizing

property appraisers to share confidential tax information;

authorizing a taxpayer to file an action in circuit court

requiring a property appraiser to provide certain

information; authorizing a taxpayer to file a petition

with the value adjustment board; providing for a

nonrefundable fee; authorizing a taxpayer to file for the

transfer of an assessment limitation in a year subsequent

to the first year following establishment of the new

homestead; prohibiting a refund of taxes for previous

years; providing requirements for hearings before the

value adjustment board; amending ss. 193.1554 and

195.1555, F.S., relating to nonhomestead residential

property and nonresidential real property; requiring that

an increase in the value of property be apportioned among

parcels under certain conditions; amending s. 193.1556,

F.S.; requiring that a property owner notify the property

appraiser of any change in ownership or control; amending

s. 194.011, F.S.; providing procedures under which a

taxpayer may object to an assessment of homestead property

at less than just value; requiring that the value

adjustment board in the previous county hear the matter if

the taxpayer disagrees with the previous assessment;

providing for an appeal in the taxpayer's new county under

certain circumstances; requiring that the circuit court

review decisions of the value adjustment boards under

certain circumstances; amending s. 196.031, F.S.;

specifying the order in which homestead exemptions are

applied; amending s. 196.183, F.S.; clarifying the

taxation of freestanding property; clarifying the meaning

of the phrase "site where the owner of tangible personal

property transacts business"; providing for previously

assessed owners to qualify for the exemption without

filing a return at the option of the property appraiser;

requiring that property appraisers annually notify

taxpayers of the duty to file a return if they no longer

qualify for the exemption; amending s. 197.3632, F.S.;

requiring that the tax collector provide certain

additional information to the Department of Revenue

concerning non-ad valorem assessments; amending s.

200.065, F.S.; clarifying the calculation of maximum

millage beginning in the 2009-2010 fiscal year; amending

s. 200.185, F.S.; clarifying the calculation of maximum

millage for the 2008-2009 fiscal year; authorizing the

Department of Revenue to adopt emergency rules; delaying

the date by which applications for an assessment of

property under s. 193.155(8), F.S., for 2008 must be

submitted; requiring the Department of Revenue to report

to the Legislature by a specified date on the effect of

recent changes in the law governing tax notices and the

assessment limitations and maximum millage limitations;

providing for the Legislature to appropriate moneys to

offset the reduction in ad valorem tax revenue experienced

by fiscally constrained counties; requiring that counties

apply to the Department of Revenue; specifying the

documentation that must be provided to the department;

providing a formula for calculating the reduction in ad

valorem revenue; providing for application of the act;

providing effective dates.

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

Section 1. Effective July 1, 2008, and applicable to the

2009 and subsequent tax rolls, subsections (2) and (3) of section

193.114, Florida Statutes, as amended by section 4 of chapter

2007-339, Laws of Florida, are amended, and subsection (6) is

added to that section, to read:

193.114 Preparation of assessment rolls.--

(2) The department shall promulgate regulations and forms

for the preparation of the real property assessment roll shall

include to reflect:

(a) The just value.

(b) The school district assessed value.

(d) The difference between just value and school district

and nonschool district assessed value for each statutory

provision resulting in such difference.

(e) The school taxable value.

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(f) The nonschool taxable value.

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(g) The amount of each exemption or discount causing a

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difference between assessed and taxable value.

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(h) The value of new construction.

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(i) The value of any deletion from the property causing a

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reduction in just value.

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(j) Land characteristics, including the land use code, land

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value, type and number of land units, land square footage, and a

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code indicating a combination or splitting of parcels in the

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previous year.

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(k) Improvement characteristics, including improvement

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quality, construction class, effective year built, actual year

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built, total living or usable area, number of buildings, number

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of residential units, value of special features, and a code

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indicating the type of special feature.

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(l) The market area code, according to department

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guidelines.

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(m) The neighborhood code, if used by the property

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appraiser.

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(n) For each sale of the property in the previous year, the

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sale price, sale date, official record book and page number or

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clerk instrument number, and the basis for qualification or

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disqualification as an arms-length transaction. Sale data must be

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current on all tax rolls submitted to the department and sale

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qualification decisions must be recorded on the tax roll within 3

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months after the sale date.

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(o) A code indicating that the physical attributes of the

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property as of January 1 were significantly different than that

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at the time of the last sale.

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(p) The name and address of the owner or fiduciary

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responsible for the payment of taxes on the property and an

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indicator of fiduciary capacity, as appropriate.

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(q) The state of domicile of the owner.

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(r) The physical address of the property.

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(s) The United States Census Bureau block group in which

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the parcel is located.

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(t) Information specific to the homestead property,

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including the social security number of the homestead applicant

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and the applicant's spouse, if any, and, for homestead property

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to which a homestead assessment difference was transferred in the

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previous year, the number of owners among whom the previous

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homestead was split, the assessment difference amount, the county

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of the previous homestead, the parcel identification number of

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the previous homestead, and the year in which the difference was

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transferred.

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(u) A code indicating confidentiality pursuant to s.

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119.071.

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(v) The millage for each taxing authority levying tax on

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the property.

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(w) For tax rolls submitted subsequent to the tax roll

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submitted pursuant to s. 193.1142, a notation indicating any

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change in just value from the tax roll initially submitted

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pursuant to s. 193.1142 and a code indicating the reason for the

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change.

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(a) A brief description of the property for purposes of

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location and, effective January 1, 1996, a market area code

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established according to department guidelines. However, if a

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property appraiser uses a neighborhood code, beginning in 1994,

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the property appraiser shall provide the neighborhood code to the

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department.

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(b) The just value (using the factors set out in s.

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193.011) of all property. The assessed value for school district

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levies and for nonschool district levies shall be separately

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listed.

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categorization of such exemption. There shall be a separate

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listing on the roll for exemptions pertaining to assessed value

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for school district levies and for nonschool district levies.

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(d) When property is classified so that it is assessed

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other than under s. 193.011, the value according to its

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classified use and its value as assessed under s. 193.011.

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(e) The owner or fiduciary responsible for payment of taxes

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on the property, his or her address, and an indication of any

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fiduciary capacity (such as executor, administrator, trustee,

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etc.) as appropriate.

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(f) The millage levied on the property, including

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separately, school district millage and nonschool district

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millage.

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(g) A separate listing for taxable value for school

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district levies and for nonschool district levies. The tax shall

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be determined by multiplying the millages by the taxable values

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for school district levies and nonschool district levies.

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(3) The department shall promulgate regulations and forms

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for the preparation of the tangible personal property roll shall

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include to reflect:

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(a) An industry code.

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(b) A code reference to tax returns showing the property.

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(d) The just value of leasehold improvements.

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(e) The assessed value.

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(f) The difference between just value and school district

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and nonschool district assessed value for each statutory

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provision resulting in such difference.

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(g) The taxable value.

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(h) The amount of each exemption or discount causing a

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difference between assessed and taxable value.

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(i) The penalty rate.

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(j) The name and address of the owner or fiduciary

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responsible for the payment of taxes on the property and an

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indicator of fiduciary capacity, as appropriate.

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(k) The state of domicile of the owner.

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(l) The physical address of the property.

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(m) The millage for each taxing authority levying tax on

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the property.

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(a) A code reference to the tax returns showing the

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property.

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(b) The just value (using the factors set out in s.

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193.011) of all such property subject to taxation.

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categorization of such exemption.

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(d) The owner or fiduciary responsible for payment of taxes

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on the property, his or her address, and an indication of any

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fiduciary capacity (such as executor, administrator, trustee,

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etc.) as appropriate.

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(e) The millages levied on the property.

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(f) The tax, determined by multiplying the millages by the

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taxable value.

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(6) The rolls shall be prepared in the format and contain

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the data fields specified pursuant to s. 193.1142.

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Section 2. Subsection (1) of section 193.1142, Florida

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Statutes, is amended to read:

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193.1142 Approval of assessment rolls.--

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(1)(a) Each assessment roll shall be submitted to the

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executive director of the Department of Revenue for review in the

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manner and form prescribed by the executive director department

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on or before July 1. The department shall require the assessment

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roll submitted under this section to include the social security

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numbers required under s. 196.011. The roll submitted to the

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executive director department need not include centrally assessed

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properties prior to approval under this subsection and subsection

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(2). Such review by the executive director shall be made to

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determine if the rolls meet all the appropriate requirements of

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law relating to form and just value. Upon approval of the rolls

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by the executive director, who, as used in this section includes

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or his or her designee, the hearings required in s. 194.032 may

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be held.

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(b) In addition to the other requirements of this chapter,

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the executive director is authorized to require that additional

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data be provided on the assessment roll submitted under this

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section and subsequent submissions of the tax roll. The executive

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director is authorized to notify property appraisers by April 1

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of each year of the form and content of the assessment roll to be

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submitted on July 1.

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electronic format specified by the executive director. This

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format includes comma delimited, or other character delimited,

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flat file. Any property appraiser subject to hardship because of

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the specified format may provide written notice to the executive

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director by May 1 explaining the hardship and may be allowed to

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provide the roll in an alternative format at the executive

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director's discretion. If the tax roll submitted pursuant to this

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section is in an incompatible format or if its data field

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integrity is lacking in any respect, such failure shall operate

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as an automatic extension of time to submit the roll. Additional

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parcel-level data that may be required by the executive director

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include, but are not limited to codes, fields, and data

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pertaining to:

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1. The elements set forth in s. 193.114; and

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2. Property characteristics, including location and other

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legal, physical, and economic characteristics regarding the

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property, including, but not limited to, parcel-level

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geographical information system information.

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Section 3. Subsection (8) of section 193.155, Florida

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Statutes, as amended by section 5 of chapter 2007-339, Laws of

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Florida, is amended to read:

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193.155 Homestead assessments.--Homestead property shall be

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assessed at just value as of January 1, 1994. Property receiving

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the homestead exemption after January 1, 1994, shall be assessed

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at just value as of January 1 of the year in which the property

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receives the exemption unless the provisions of subsection (8)

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apply.

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(8) Property assessed under this section shall be assessed

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at less than just value following a change of ownership when the

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person who establishes a new homestead has received a homestead

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exemption as of January 1 of either of the 2 immediately

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preceding years. A person who establishes a new homestead as of

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January 1, 2008, is entitled to have the new homestead assessed

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at less than just value only if that person received a homestead

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exemption on January 1, 2007, and only if this subsection applies

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retroactive to January 1, 2008. For purposes of this subsection,

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a husband and wife who owned and both permanently resided on a

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previous homestead shall each be considered to have received the

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homestead exemption even though only the husband or the wife

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applied for the homestead exemption on the previous homestead.

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The assessed value of the newly established homestead shall be

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determined as provided in this subsection.

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(a) If the just value of the new homestead as of January 1

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is greater than or equal to the just value of the immediate prior

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homestead as of January 1 of the year in which the immediate

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prior homestead was abandoned, the assessed value of the new

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homestead shall be the just value of the new homestead minus an

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amount equal to the lesser of $500,000 or the difference between

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the just value and the assessed value of the immediate prior

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homestead as of January 1 of the year in which the prior

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homestead was abandoned. Thereafter, the homestead shall be

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assessed as provided in this section.

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(b) If the just value of the new homestead as of January 1

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is less than the just value of the immediate prior homestead as

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of January 1 of the year in which the immediate prior homestead

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was abandoned, the assessed value of the new homestead shall be

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equal to the just value of the new homestead divided by the just

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value of the immediate prior homestead and multiplied by the

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assessed value of the immediate prior homestead. However, if the

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difference between the just value of the new homestead and the

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assessed value of the new homestead calculated pursuant to this

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paragraph is greater than $500,000, the assessed value of the new

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homestead shall be increased so that the difference between the

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just value and the assessed value equals $500,000. Thereafter,

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the homestead shall be assessed as provided in this section.

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homestead exemption as of January 1 of either of the 2

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immediately preceding years and who would otherwise be eligible

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to have a new homestead property assessed under this subsection

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establish a single new homestead, the reduction from in just

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value is limited to the higher of the difference between the just

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value and the assessed value of either of the prior eligible

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homesteads as of January 1 of the year in which either of the

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eligible prior homesteads was abandoned, but may not exceed

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$500,000.

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(d) If two or more persons abandon jointly owned and

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jointly titled property that received a homestead exemption as of

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January 1 of either of the 2 immediately preceding years, and one

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or more such persons establish a new homestead that would

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otherwise be eligible for assessment under this subsection, each

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person establishing a new homestead is entitled to a reduction

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from in just value for the new homestead equal to the just value

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of the prior homestead minus the assessed value of the prior

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homestead divided by the number of owners of the prior homestead,

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unless the title of the property contains specific ownership

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shares, in which case the share of reduction from just value

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shall be proportionate to the ownership share. In calculating the

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assessment reduction to be transferred from a prior homestead

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that has an assessment reduction for living quarters of parents

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or grandparents pursuant to s. 193.703, the value calculated

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pursuant to s. 193.703(6) must first be added back to the

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assessed value of the prior homestead. The total reduction from

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in just value for all new homesteads established under this

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paragraph may not exceed $500,000. There shall be no reduction

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from just in assessed value of any new homestead unless the prior

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homestead is reassessed at just value or is reassessed under

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subsection (3) or this subsection as of January 1 after the

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abandonment occurs.

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(e) If one or more persons who previously owned a single

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homestead and each received the homestead exemption qualify for a

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new homestead exemption where all persons who qualify for

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homestead exemption in the new homestead also qualified for

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homestead exemption in the previous homestead without an

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additional person qualifying for homestead exemption in the new

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homestead, the reduction in just value shall be calculated

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pursuant to paragraph (a) or paragraph (b), without application

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of paragraph (c) or paragraph (d).

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(f) For purposes of receiving an assessment reduction

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pursuant to this subsection, a person entitled to assessment

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under this section may abandon his or her homestead even though

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it remains his or her primary residence by notifying the property

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appraiser of the county where the homestead is located. This

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notification must be in writing and delivered at the same time as

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or before timely filing a new application for homestead exemption

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on the property.

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(g)(e) In order to have his or her homestead property

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assessed under this subsection, a person must file a form

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provided by the department as an attachment to the application

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for homestead exemption. This form, which must include a sworn

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statement attesting to the applicant's entitlement to assessment

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under this subsection, shall be considered sufficient

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documentation for applying for assessment under this subsection.

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provide to the property appraiser a copy of his or her notice of

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proposed property taxes for an eligible prior homestead or other

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similar documentation at the same time he or she applies for the

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homestead exemption, and must sign a sworn statement, on a form

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prescribed by the department, attesting to his or her entitlement

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to the assessment. The department shall require by rule that the

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required form documentation be submitted with the application for

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homestead exemption application under the timeframes and

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processes set forth in chapter 196 to the extent practicable, and

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that the filing of the statement be supported by copies of such

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notices.

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(h)1. If the previous homestead was located in a different

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county than the new homestead, the property appraiser in the

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county where the new homestead is located must transmit a copy of

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the completed form together with a completed application for

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homestead exemption to the property appraiser in the county where

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the previous homestead was located. If the previous homesteads of

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applicants for transfer were in more than one county, each

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applicant from a different county must submit a separate form.

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2. The property appraiser in the county where the previous

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homestead was located must return information to the property

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appraiser in the county where the new homestead is located by

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April 1 or within 2 weeks after receipt of the completed

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application from that property appraiser, whichever is later. As

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part of the information returned, the property appraiser in the

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county where the previous homestead was located must provide

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sufficient information concerning the previous homestead to allow

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the property appraiser in the county where the new homestead is

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located to calculate the amount of the assessment limitation

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difference which may be transferred and must certify whether the

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previous homestead was abandoned and has been or will be

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reassessed at just value or reassessed according to the

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provisions of this subsection as of the January 1 following its

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abandonment.

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3. Based on the information provided on the form from the

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property appraiser in the county where the previous homestead was

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located, the property appraiser in the county where the new

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homestead is located shall calculate the amount of the assessment

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limitation difference which may be transferred and apply such

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difference to the January 1 assessment of the new homestead.

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4. All property appraisers having information-sharing

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agreements with the department are authorized to share

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confidential tax information with each other pursuant to s.

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195.084, including social security numbers and linked information

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on the forms provided pursuant to this section.

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5. The transfer of any limitation is not final until any

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values on the assessment roll on which the transfer is based are

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final. If such values are final after tax notice bills have been

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sent, the property appraiser shall make appropriate corrections

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and a corrected tax notice bill shall be sent. Any values that

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are under administrative or judicial review shall be noticed to

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the tribunal or court for accelerated hearing and resolution so

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that the intent of this subsection may be carried out.

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6. If the property appraiser in the county where the

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previous homestead was located has not provided information

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sufficient to identify the previous homestead and the assessment

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limitation difference is transferable, the taxpayer may file an

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action in circuit court, in that county, seeking to establish

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that such property appraiser must provide such information.

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7. If the information from the property appraiser in the

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county where the previous homestead was located is provided after

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the procedures in this section are exercised, the property

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appraiser in the county where the new homestead is located shall

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make appropriate corrections and a corrected tax notice and tax

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bill shall be sent.

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8. This subsection does not authorize the consideration or

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adjustment of the just, assessed, or taxable value of the

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previous homestead property after the expiration of the relevant

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timeframe for value adjustments and appeals for the tax year.

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9. The property appraiser in the county where the new

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homestead is located shall promptly notify a taxpayer if the

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information received, or available, is insufficient to identify

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the previous homestead and the amount of the assessment

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limitation difference which is transferable. Such notification

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shall be sent on or before July 1 as specified in s. 196.151.

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10. The taxpayer may correspond with the property appraiser

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in the county where the previous homestead was located to further

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seek to identify the homestead and the amount of the assessment

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limitation difference which is transferable.

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11. If the property appraiser in the county where the

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previous homestead was located supplies sufficient information to

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the property appraiser in the county where the new homestead is

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located, such information shall be considered timely if provided

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in time for inclusion on the notice of proposed property taxes

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sent pursuant to ss. 194.011 and 200.065(1).

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12. If the property appraiser has not received information

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sufficient to identify the previous homestead and the amount of

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the assessment limitation difference which is transferable before

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mailing the notice of proposed property taxes, the taxpayer may

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file a petition with the value adjustment board in the county

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where the new homestead is located.

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(i) Any person who is qualified to have his or her property

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assessed under this subsection and who fails to file an

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application by March 1 may file an application for assessment

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under this subsection and may file, pursuant to s. 194.011(3), a

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petition with the value adjustment board requesting that an

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assessment under this subsection be granted. Such petition may be

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filed at any time during the taxable year on or before the 25th

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day following the mailing of the notice by the property appraiser

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as provided in s. 194.011(1). Notwithstanding 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 assessment under this subsection and demonstrates

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particular extenuating circumstances judged by the property

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appraiser or the value adjustment board to warrant granting the

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assessment, the property appraiser or the value adjustment board

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may grant an assessment under this subsection. For the 2008

473

assessments, all such petitioners for assessment under this

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subsection shall be considered to have demonstrated particular

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extenuating circumstances.

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(j) Any person who is qualified to have his or her property

477

assessed under this subsection and who fails to timely file an

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application for his or her new homestead in the first year

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following eligibility may file in a subsequent year. The

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assessment reduction shall be applied to assessed value in the

481

year the transfer is first approved, and refunds of tax may not

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be made for previous years.

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(k) The property appraisers of the state shall, as soon as

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practicable after March 1 of each year and on or before July 1 of

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that year, carefully consider all applications for assessment

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under this subsection which have been filed in their respective

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offices on or before March 1 of that year. If, upon

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investigation, the property appraiser finds that the applicant is

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entitled to assessment under this subsection, the property

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appraiser shall make such entries upon the tax rolls of the

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county as are necessary to allow the assessment. If, after due

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consideration, the property appraiser finds that the applicant is

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not entitled under the law to assessment under this subsection,

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the property appraiser shall immediately make out a notice of

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such disapproval, giving his or her reasons therefore, and a copy

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of the notice must be served upon the applicant by the property

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appraiser either by personal delivery or by registered mail to

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the post office address given by the applicant. The applicant may

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appeal the decision of the property appraiser refusing to allow

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the assessment under this subsection to the value adjustment

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board, and the board shall review the application and evidence

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presented to the property appraiser upon which the applicant

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based the claim and shall hear the applicant in person or by

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agent on behalf of his or her right to such assessment. Such

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appeal shall be heard by an attorney special magistrate if the

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value adjustment board uses special magistrates. The value

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adjustment board shall reverse the decision of the property

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appraiser in the cause and grant assessment under this subsection

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to the applicant if, in its judgment, the applicant is entitled

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to be granted the assessment or shall affirm the decision of the

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property appraiser. The action of the board is final in the cause

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unless the applicant, within 15 days following the date of

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refusal of the application by the board, files in the circuit

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court of the county in which the homestead is located a

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proceeding against the property appraiser for a declaratory

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judgment as is provided by chapter 86 or other appropriate

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proceeding. The failure of the taxpayer to appear before the

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property appraiser or value adjustment board or to file any paper

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other than the application as provided in this subsection does

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not constitute any bar to or defense in the proceedings.

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Section 4. Present subsections (7), (8), and (9) of section

522

193.1554, Florida Statutes, as created by section 10 of chapter

523

2007-339, Laws of Florida, are renumbered as subsections (8),

524

(9), and (10), respectively, and a new subsection (7) is added to

525

that section, to read:

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193.1554 Assessment of nonhomestead residential property.--

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(7) Any increase in the value of property assessed under

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this section which is attributable to combining or dividing

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parcels shall be assessed at just value, and the just value shall

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be apportioned among the parcels created.

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Section 5. Present subsections (7), (8), and (9) of section

532

193.1555, Florida Statutes, as created by section 12 of chapter

533

2007-339, Laws of Florida, are renumbered as subsections (8),

534

(9), and (10), respectively, and a new subsection (7) is added to

535

that section, to read:

536

193.1555 Assessment of certain residential and

537

nonresidential real property.--

538

(7) Any increase in the value of property assessed under

539

this section which is attributable to combining or dividing

540

parcels shall be assessed at just value, and the just value shall

541

be apportioned among the parcels created.

542

Section 6. Section 193.1556, Florida Statutes, as created

543

by section 14 of chapter 2007-339, Laws of Florida, is amended to

544

read:

545

193.1556 Notice of change of ownership or control Annual

546

application required for assessment.--

547

(1) Every person or entity who, on January 1, has the legal

548

title to real property that is entitled to assessment under s.

549

193.1554 or s. 193.1555 shall, on or before March 1 of each year,

550

file an application for assessment under s. 193.1554 or s.

551

193.1555 with the county property appraiser, listing and

552

describing the property for which such assessment is claimed, and

553

certifying its ownership and use. The Department of Revenue shall

554

prescribe the forms upon which the application is made. Failure

555

to make application, when required, on or before March 1 of any

556

year constitutes a waiver of the assessment under s. 193.1554 or

557

s. 193.1555 for that year, except as provided in subsection (4)

558

or subsection (5).

559

(2) The owner of property that was assessed under s.

560

193.1554 or s. 193.1555 in the prior year, or a property owner

561

who filed an original application that was denied in the prior

562

year solely for not being timely filed, may reapply on a short

563

form as provided by the department. The short form shall require

564

the applicant to affirm that the ownership and use of the

565

property have not changed since the initial application and that

566

no changes, additions, or improvements have been made to the

567

property.

568

(3) Once an original application for assessment under s.

569

193.1554 or s. 193.1555 has been granted, in each succeeding year

570

on or before February 1, the property appraiser shall mail a

571

renewal application to the applicant, and the property appraiser

572

shall accept from each such applicant a renewal application on a

573

form to be prescribed by the Department of Revenue. Such renewal

574

application shall be accepted as evidence of eligibility for

575

assessment under s. 193.1554 or s. 193.1555 by the property

576

appraiser unless he or she denies the application. Upon denial,

577

the property appraiser shall serve, on or before July 1 of each

578

year, a notice setting forth the grounds for denial on the

579

applicant by first-class mail. Any applicant objecting to such

580

denial may file a petition as provided for in s. 194.011(3).

581

(4) The value adjustment board shall grant assessment under

582

s. 193.1554 or s. 193.1555 for an otherwise eligible applicant if

583

the applicant can clearly document that failure to apply by March

584

1 was the result of postal error.

585

(5) Any applicant whose property qualifies for assessment

586

under s. 193.1554 or s. 193.1555 and who fails to file an

587

application by March 1, may file an application for such

588

assessment and may file, pursuant to s. 194.011(3), a petition

589

with the value adjustment board requesting that assessment under

590

s. 193.1554 or s. 193.1555 be granted. Such petition may be filed

591

at any time during the taxable year on or before the 25th day

592

following the mailing of the notice by the property appraiser as

593

provided in s. 194.011(1). Notwithstanding the provisions of s.

594

194.013, such person must pay a nonrefundable fee of $15 upon

595

filing the petition. Upon reviewing the petition, if the

596

applicant's property qualifies for assessment under s. 193.1554

597

or s. 193.1555 and the applicant demonstrates particular

598

extenuating circumstances judged by the property appraiser or the

599

value adjustment board to warrant granting such assessment, the

600

property appraiser or the value adjustment board may grant such

601

assessment.

602

(6) A county may, at the request of the property appraiser

603

and by a majority vote of its governing body, waive the

604

requirement that an annual application or statement be made for

605

assessment of property within the county under s. 193.1554 or s.

606

193.1555 after an initial application is made and such assessment

607

is granted. Notwithstanding such waiver, refiling of an

608

application or statement shall be required when any property

609

assessed under s. 193.1554 or s. 193.1555 is sold or otherwise

610

disposed of; when the ownership changes in any manner; or when

611

any change, addition, or improvement is made to the property. In

612

its deliberations on whether to waive the annual application or

613

statement requirement, the governing body shall consider the

614

possibility of fraudulent claims that may occur due to the waiver

615

of the annual application requirement.

616

(7) Any person or entity that owns It is the duty of the

617

owner of any property assessed under s. 193.1554 or s. 193.1555

618

must who is not required to file an annual application or

619

statement to notify the property appraiser promptly of any change

620

of ownership or control of the property whenever the use of the

621

property or the status or condition of the owner changes. If any

622

property owner fails to so notify the property appraiser and the

623

property appraiser determines that for any year within the prior

624

10 years the owner's property was not entitled to assessment

625

under s. 193.1554 or s. 193.1555, the owner of the property is

626

subject to the taxes avoided as a result of such failure plus 15

627

percent interest per annum and a penalty of 50 percent of the

628

taxes avoided. It is the duty of the property appraiser making

629

such determination to record in the public records of the county

630

a notice of tax lien against any property owned by that person or

631

entity in the county, and such property must be identified in the

632

notice of tax lien. Such property is subject to the payment of

633

all taxes and penalties. Such lien when filed shall attach to any

634

property, identified in the notice of tax lien, owned by the

635

person or entity that illegally or improperly was assessed under

636

s. 193.1554 or s. 193.1555. If such person or entity no longer

637

owns property in that county, but owns property in some other

638

county or counties in the state, it shall be the duty of the

639

property appraiser to record a notice of tax lien in such other

640

county or counties, identifying the property owned by such person

641

or entity in such county or counties, and it becomes a lien

642

against such property in such county or counties.

643

Section 7. Subsection (2) of section 194.011, Florida

644

Statutes, is amended, and subsection (6) is added to that

645

section, to read:

646

194.011 Assessment notice; objections to assessments.--

647

(2) Any taxpayer who objects to the assessment placed on

648

any property taxable to him or her, including the assessment of

649

homestead property at less than just value under s. 193.155(8),

650

may request the property appraiser to informally confer with the

651

taxpayer. Upon receiving the request, the property appraiser, or

652

a member of his or her staff, shall confer with the taxpayer

653

regarding the correctness of the assessment. At this informal

654

conference, the taxpayer shall present those facts considered by

655

the taxpayer to be supportive of the taxpayer's claim for a

656

change in the assessment of the property appraiser. The property

657

appraiser or his or her representative at this conference shall

658

present those facts considered by the property appraiser to be

659

supportive of the correctness of the assessment. However, nothing

660

herein shall be construed to be a prerequisite to administrative

661

or judicial review of property assessments.

662

(6) The following provisions apply to petitions to the

663

value adjustment board concerning the assessment of homestead

664

property at less than just value under s. 193.155(8):

665

(a) If the taxpayer does not agree with the amount of the

666

assessment limitation difference for which the taxpayer qualifies

667

as stated by the property appraiser in the county where the

668

previous homestead property was located, or if the property

669

appraiser in that county has not stated that the taxpayer

670

qualifies to transfer any assessment limitation difference, upon

671

the taxpayer filing a petition to the value adjustment board in

672

the county where the new homestead property is located, the value

673

adjustment board in that county shall, upon receiving the appeal,

674

send a notice to the value adjustment board in the county where

675

the previous homestead was located, which shall reconvene if it

676

has already adjourned.

677

(b) Such notice operates as a petition in, and creates an

678

appeal to, the value adjustment board in the county where the

679

previous homestead was located of all issues surrounding the

680

previous assessment differential for the taxpayer involved.

681

However, the taxpayer may not petition to have the just,

682

assessed, or taxable value of the previous homestead changed.

683

684

previous homestead was located shall set the petition for hearing

685

and notify the taxpayer, the property appraiser in the county

686

where the previous homestead was located, the property appraiser

687

in the county where the new homestead is located, and the value

688

adjustment board in that county, and shall hear the appeal. Such

689

appeal shall be heard by an attorney special magistrate if the

690

value adjustment board in the county where the previous homestead

691

was located uses special magistrates. The taxpayer may attend

692

such hearing and present evidence, but need not do so. The value

693

adjustment board in the county where the previous homestead was

694

located shall issue a decision and send a copy of the decision to

695

the value adjustment board in the county where the new homestead

696

is located.

697

(d) In hearing the appeal in the county where the new

698

homestead is located, that value adjustment board shall consider

699

the decision of the value adjustment board in the county where

700

the previous homestead was located on the issues pertaining to

701

the previous homestead and on the amount of any assessment

702

reduction for which the taxpayer qualifies. The value adjustment

703

board in the county where the new homestead is located may not

704

hold its hearing until it has received the decision from the

705

value adjustment board in the county where the previous homestead

706

was located.

707

(e) In any circuit court proceeding to review the decision

708

of the value adjustment board in the county where the new

709

homestead is located, the court may also review the decision of

710

the value adjustment board in the county where the previous

711

homestead was located.

712

Section 8. Subsection (7) is added to section 196.031,

713

Florida Statutes, as amended by section 6 of chapter 2007-339,

714

Laws of Florida, to read:

715

196.031 Exemption of homesteads.--

716

(7) The exemptions provided in paragraphs (1)(a) and (b)

717

and other homestead exemptions shall be applied as follows:

718

(a) The exemption in paragraph (1)(a) shall apply to the

719

first $25,000 of assessed value;

720

(b) The second $25,000 of assessed value shall be taxable

721

unless other exemptions, as listed in paragraph (d), are

722

applicable in the order listed;

723

724

for levies other than school district levies, shall be applied to

725

the assessed value greater than $50,000 before any other

726

exemptions are applied to that assessed value; and

727

(d) Other exemptions include and shall be applied in the

728

following order: widows, widowers, blind persons, and disabled

729

persons, as provided in s. 196.202; disabled ex-servicemembers

730

and surviving spouses, as provided in s. 196.24, applicable to

731

all levies; the local option low-income senior exemption up to

732

$50,000, applicable to county levies or municipal levies, as

733

provided in s. 196.075; and the veterans percentage discount, as

734

provided in s. 196.082.

735

Section 9. Section 196.183, Florida Statutes, as created by

736

section 8 of chapter 2007-339, Laws of Florida, is amended to

737

read:

738

196.183 Exemption for tangible personal property.--

739

(1) Each tangible personal property tax return is eligible

740

for an exemption from ad valorem taxation of up to $25,000 of

741

assessed value. A single return must be filed for each site in

742

the county where the owner of tangible personal property

743

transacts business. Owners of freestanding property placed at

744

multiple sites, other than sites where the owner transacts

745

business, must file a single return, including all such property

746

located in the county. Freestanding property placed at multiple

747

sites includes vending and amusement machines, LP/propane tanks,

748

utility and cable company property, billboards, leased equipment,

749

and similar property that is not customarily located in the

750

offices, stores, or plants of the owner, but is placed throughout

751

the county. Railroads, private carriers, and other companies

752

assessed pursuant to s. 193.085 shall be allowed one $25,000

753

exemption for each county to which the value of their property is

754

allocated. The $25,000 exemption for freestanding property placed

755

at multiple locations and for centrally assessed property shall

756

be allocated in equal amounts to each taxing authority levying

757

tax on such property. If, in so allocating the exemption, the

758

full allocated exempt amount for any taxing authority cannot be

759

taken, any unused portion shall be reallocated among the

760

remaining taxing authorities.

761

(2) For purposes of this section, a "site where the owner

762

of tangible personal property transacts business" includes

763

facilities where the business ships or receives goods, employees

764

of the business are located, goods or equipment of the business

765

are stored, or goods or services of the business are produced,

766

manufactured, or developed, or similar facilities located in

767

offices, stores, warehouses, plants, or other locations of the

768

business. Sites where only the freestanding property of the owner

769

is located shall not be considered sites where the owner of

770

tangible personal property transacts business.

771

(3)(2) The requirement that an annual tangible personal

772

property tax return pursuant to s. 193.052 be filed for taxpayers

773

owning taxable property the value of which, as listed on the

774

return, does not exceed the exemption provided in this section is

775

waived. In order to qualify for this waiver, a taxpayer must file

776

an initial return on which the exemption is taken. If, in

777

subsequent years, the taxpayer owns taxable property the value of

778

which, as listed on the return, exceeds the exemption, the

779

taxpayer is obligated to file a return. The taxpayer may again

780

qualify for the waiver only after filing a return on which the

781

value as listed on the return does not exceed the exemption. A

782

return filed or required to be filed shall be considered an

783

application filed or required to be filed for the exemption under

784

this section.

785

(4) Owners of property previously assessed by the property

786

appraiser without a return being filed may, at the option of the

787

property appraiser, qualify for the exemption under this section

788

without filing an initial return.

789

(5)(3) The exemption provided in this section does not

790

apply in any year a taxpayer fails to timely file a return that

791

is not waived pursuant to subsection (3) or subsection (4) (2).

792

Any taxpayer who received a waiver pursuant to subsection (3) or

793

subsection (4) (2) and who owns taxable property the value of

794

which, as listed on the return, exceeds the exemption in a

795

subsequent year and who fails to file a return with the property

796

appraiser is subject to the penalty contained in s. 193.072(1)(a)

797

calculated without the benefit of the exemption pursuant to this

798

section. Any taxpayer claiming more exemptions than allowed

799

pursuant to subsection (1) is subject to the taxes exempted as a

800

result of wrongfully claiming the additional exemptions plus 15

801

percent interest per annum and a penalty of 50 percent of the

802

taxes exempted. By February 1 of each year, the property

803

appraiser shall notify by mail all taxpayers whose requirement

804

for filing an annual tangible personal property tax return was

805

waived in the previous year. The notification shall state that a

806

return must be filed if the value of the taxpayer's tangible

807

personal property exceeds the exemption and include the penalties

808

for failure to file such a return.

809

(6)(4) The exemption provided in this section does not

810

apply to a mobile home that is presumed to be tangible personal

811

property pursuant to s. 193.075(2).

812

Section 10. Subsection (5) of section 197.3632, Florida

813

Statutes, is amended to read:

814

197.3632 Uniform method for the levy, collection, and

815

enforcement of non-ad valorem assessments.--

816

(5)(a) By September 15 of each year, the chair of the local

817

governing board or his or her designee shall certify a non-ad

818

valorem assessment roll on compatible electronic medium to the

819

tax collector. The local government shall post the non-ad valorem

820

assessment for each parcel on the roll. The tax collector shall

821

not accept any such roll that is not certified on compatible

822

electronic medium and that does not contain the posting of the

823

non-ad valorem assessment for each parcel. It is the

824

responsibility of the local governing board that such roll be

825

free of errors and omissions. Alterations to such roll may be

826

made by the chair or his or her designee up to 10 days before

827

certification. If the tax collector discovers errors or omissions

828

on such roll, he or she may request the local governing board to

829

file a corrected roll or a correction of the amount of any

830

assessment.

831

(b) Beginning in 2009, by December 15 of each year, the tax

832

collector shall provide to the department a copy of each local

833

governing board's non-ad valorem assessment roll containing the

834

data elements and in the format prescribed by the executive

835

director. In addition, beginning in 2008, a report shall be

836

provided to the department by December 15 of each year for each

837

non-ad valorem assessment roll, including, but not limited to,

838

the following information:

839

1. The name and type of local governing board levying the

840

non-ad valorem assessment;

841

2. Whether or not the local government levies a property

842

tax;

843

3. The basis for the levy;

844

4. The rate of assessment;

845

5. The total amount of non-ad valorem assessment levied;

846

and

847

6. The number of parcels affected.

848

Section 11. Subsection (5) of section 200.065, Florida

849

Statutes, is amended to read:

850

200.065 Method of fixing millage.--

851

(5) Beginning in the 2009-2010 fiscal year and in each year

852

thereafter:

853

(a) The maximum millage rate that a county, municipality,

854

special district dependent to a county or municipality, municipal

855

service taxing unit, or independent special district may levy is

856

a rolled-back rate based on the amount of taxes which would have

857

been levied in the prior year if the maximum millage rate had

858

been applied, adjusted for change growth in per capita Florida

859

personal income and changes in geographic boundaries not adopted

860

by referendum, unless a higher rate is adopted, in which case the

861

maximum is the adopted rate. The maximum millage rate applicable

862

to a county authorized to levy a county public hospital surtax

863

under s. 212.055 and which did so in fiscal year 2007 shall

864

exclude the revenues required to be contributed to the county

865

public general hospital in the current fiscal year for the

866

purposes of making the maximum millage rate calculation, but

867

shall be added back to the maximum millage rate allowed after the

868

roll back has been applied, the total of which shall be

869

considered the maximum millage rate for such a county for

870

purposes of this subsection. The revenue required to be

871

contributed to the county public general hospital for the

872

upcoming fiscal year shall be calculated as 11.873 percent times

873

the millage rate levied for countywide purposes in fiscal year

874

2007 times 95 percent of the preliminary tax roll for the

875

upcoming fiscal year. A higher rate may be adopted only under the

876

following conditions:

877

1. A rate of not more than 110 percent of the rolled-back

878

rate based on the previous year's maximum millage rate, adjusted

879

for change growth in per capita Florida personal income and

880

changes in geographic boundaries not adopted by referendum, may

881

be adopted if approved by a two-thirds vote of the membership of

882

the governing body of the county, municipality, or independent

883

district; or

884

2. A rate in excess of 110 percent may be adopted if

885

approved by a unanimous vote of the membership of the governing

886

body of the county, municipality, or independent district or by a

887

three-fourths vote of the membership of the governing body if the

888

governing body has nine or more members, or if the rate is

889

approved by a referendum.

890

(b) The millage rate of a county or municipality, municipal

891

service taxing unit of that county, and any special district

892

dependent to that county or municipality may exceed the maximum

893

millage rate calculated pursuant to this subsection if the total

894

county ad valorem taxes levied or total municipal ad valorem

895

taxes levied do not exceed the maximum total county ad valorem

896

taxes levied or maximum total municipal ad valorem taxes levied

897

respectively. Voted millage and taxes levied by a municipality or

898

independent special district that has levied ad valorem taxes for

899

less than 5 years are not subject to this limitation. The millage

900

rate of a county authorized to levy a county public hospital

901

surtax under s. 212.055 may exceed the maximum millage rate

902

calculated pursuant to this subsection to the extent necessary to

903

account for the revenues required to be contributed to the county

904

public hospital. Total taxes levied may exceed the maximum

905

calculated pursuant to subsection (6) as a result of an increase

906

in taxable value above that certified in subsection (1) if such

907

increase is less than the percentage amounts contained in

908

subsection (6) or if the administrative adjustment cannot be made

909

because the value adjustment board is still in session at the

910

time the tax roll is extended; otherwise however, if such

911

increase in taxable value exceeds the percentage amounts

912

contained in this subsection, millage rates subject to this

913

subsection, s. 200.185, or s. 200.186 may must be reduced so that

914

total taxes levied do not exceed the maximum.

915

916

Any unit of government operating under a home rule charter

917

adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State

918

Constitution of 1885, as preserved by s. 6(e), Art. VIII of the

919

State Constitution of 1968, which is granted the authority in the

920

State Constitution to exercise all the powers conferred now or

921

hereafter by general law upon municipalities and which exercises

922

such powers in the unincorporated area shall be recognized as a

923

municipality under this subsection. For a downtown development

924

authority established before the effective date of the 1968 State

925

Constitution which has a millage that must be approved by a

926

municipality, the governing body of that municipality shall be

927

considered the governing body of the downtown development

928

authority for purposes of this subsection.

929

Section 12. Subsections (5) and (8) of section 200.185,

930

Florida Statutes, are amended to read:

931

200.185 Maximum millage rates for the 2007-2008 and 2008-

932

2009 fiscal years.--

933

(5) In the 2008-2009 fiscal year, a county, municipal

934

service taxing units of that county, and special districts

935

dependent to that county; a municipality and special districts

936

dependent to that municipality; and an independent special

937

district may levy a maximum millage determined as follows:

938

(a) The maximum millage rate that may be levied shall be

939

the rolled-back rate calculated pursuant to s. 200.065 and

940

adjusted for change growth in per capita Florida personal income

941

and geographic boundary changes not adopted by referendum, except

942

that ad valorem tax revenue levied in the 2007-2008 fiscal year

943

shall be reduced by any tax revenue resulting from a millage rate

944

approved by a super majority vote of the governing board of the

945

taxing authority in excess of the maximum rate that could have

946

been levied by a majority vote as provided in this section. For a

947

county authorized to levy a county public hospital surtax under

948

s. 212.055 and which did so in fiscal year 2007, the maximum

949

millage rate shall exclude the revenues required to be

950

contributed to the county public general hospital in the current

951

fiscal year for the purposes of making the maximum millage rate

952

calculation, but shall be added back to the maximum millage rate

953

allowed after the applicable percentage of the rolled-back rate

954

as provided in subparagraphs (2)(a)1. through 5. has been

955

applied, the total of which shall be considered the maximum

956

millage rate for such a county for purposes of this subsection.

957

The revenue required to be contributed to the county public

958

general hospital for the upcoming fiscal year shall be calculated

959

as 11.873 percent times the millage rate levied for countywide

960

purposes in fiscal year 2007 times 95 percent of the preliminary

961

tax roll for the upcoming fiscal year. For a downtown development

962

authority established before the effective date of the 1968 State

963

Constitution which has a millage that must be approved by a

964

municipality, the governing body of that municipality shall be

965

considered the governing body of the downtown development

966

authority for purposes of this subsection.

967

(b) A rate of not more than 110 percent of the rate in

968

paragraph (a) may be levied if approved by a two-thirds vote of

969

the membership of the governing body of the county, municipality,

970

or independent district.

971

972

paragraph (b) may be levied if approved by a unanimous vote of

973

the membership of the governing body of the county, municipality,

974

or independent district or by a three-fourths vote of the

975

membership of the governing body if the governing body has nine

976

or more members, or if approved by a referendum of the voters.

977

(8) The millage rate of a county or municipality, municipal

978

service taxing unit of that county, and any special district

979

dependent to that county or municipality may exceed in any year

980

the maximum millage rate calculated pursuant to this section if

981

the total county ad valorem taxes levied or total municipal ad

982

valorem taxes levied, as defined in s. 200.001, do not exceed the

983

maximum total county ad valorem taxes levied or maximum total

984

municipal ad valorem taxes levied, as defined in s. 200.001,

985

respectively. Voted millage, as defined in s. 200.001, and taxes

986

levied by a municipality or independent special district that has

987

levied ad valorem taxes for less than 5 years are not subject to

988

the limitation on millage rates provided by this section. Total

989

taxes levied may exceed the maximum calculated pursuant to this

990

section as a result of an increase in taxable value above that

991

certified in s. 200.065(1) if such increase is less than the

992

percentage amounts contained in s. 200.065(6) or if the

993

administrative adjustment cannot be made because the value

994

adjustment board is still in session at the time the tax roll is

995

extended; otherwise however, if such increase in taxable value

996

exceeds the percentage amounts contained in s. 200.065(6),

997

millage rates subject to this section may must be reduced so that

998

total taxes levied do not exceed the maximum. Any unit of

999

government operating under a home rule charter adopted pursuant

1000

to ss. 10, 11, and 24, Art. VIII of the State Constitution of

1001

1885, as preserved by s. 6(e), Art. VIII of the State

1002

Constitution of 1968, which is granted the authority in the State

1003

Constitution to exercise all the powers conferred now or

1004

hereafter by general law upon municipalities and which exercises

1005

such powers in the unincorporated area shall be recognized as a

1006

municipality under this section.

1007

Section 13. (1) The executive director of the Department

1008

of Revenue is authorized, and all conditions are deemed met, to

1009

adopt emergency rules under ss. 120.536(1) and 120.54(4), Florida

1010

Statutes, for the purpose of implementing this act.

1011

(2) Notwithstanding any other provision of law, such

1012

emergency rules shall remain in effect for 18 months after the

1013

date of adoption and may be renewed during the pendency of

1014

procedures to adopt rules addressing the subject of the emergency

1015

rules.

1016

Section 14. Notwithstanding the provisions of s.

1017

193.155(8)(e), (f), and (g), Florida Statutes, for the 2008

1018

taxable year, the property appraiser must accept and consider

1019

applications for assessment under s. 193.155(8), Florida

1020

Statutes, which are submitted by May 1.

1021

Section 15. The Department of Revenue shall report by

1022

February 1, 2009, to the President of the Senate and the Speaker

1023

of the House of Representatives on the effect of recent changes

1024

in law on the Notice of Proposed Property Taxes as specified in

1025

s. 200.069, Florida Statutes. The report shall examine the

1026

consistency, completeness, and accuracy of the information being

1027

provided to taxpayers in light of recently enacted exemptions

1028

from property tax and assessment increase limitations, and shall

1029

examine the effect of these exemptions and assessment increase

1030

limitations on school and nonschool taxable value and the maximum

1031

millage levy limitations.

1032

Section 16. (1) Beginning with in the 2008-2009 local

1033

fiscal year, the Legislature shall appropriate moneys to offset

1034

the reductions in ad valorem tax revenue experienced by fiscally

1035

constrained counties, as defined in s. 218.67(1), Florida

1036

Statutes, which occur as a direct result of the implementation of

1037

revisions of Article VII of the State Constitution approved in a

1038

special election held on January 29, 2008, or in the general

1039

election held in November of 2008. The moneys appropriated for

1040

this purpose shall be distributed in July of each local fiscal

1041

year among the fiscally constrained counties based on each

1042

county's proportion of the total reduction in ad valorem tax

1043

revenue resulting from the implementation of the revision.

1044

(2) On or before February 1 of each year, beginning in

1045

2009, each fiscally constrained county shall apply to the

1046

Department of Revenue to participate in the distribution of the

1047

appropriation and provide documentation supporting the county's

1048

estimated reduction in ad valorem tax revenue in the form and

1049

manner prescribed by the Department of Revenue. The documentation

1050

must include an estimate of the reduction in taxable value

1051

directly attributable to revisions of Article VII of the State

1052

Constitution for all county taxing jurisdictions within the

1053

county and shall be prepared by the property appraiser in each

1054

fiscally constrained county. The documentation must also include

1055

the county millage rates applicable in all such jurisdictions for

1056

both the current year and the prior year; rolled-back rates,

1057

determined as provided in s. 200.065, Florida Statutes, for each

1058

county taxing jurisdiction; and maximum millage rates that could

1059

have been levied by majority vote pursuant to s. 200.185, Florida

1060

Statutes. For purposes of this section, each fiscally constrained

1061

county's reduction in ad valorem tax revenue shall be calculated

1062

as 95 percent of the estimated reduction in taxable value times

1063

the lesser of the 2007 applicable millage rate or the applicable

1064

millage rate for each county taxing jurisdiction in the prior

1065

year.

1066

Section 17. Except as otherwise expressly provided in this

1067

act, this act shall take effect upon becoming a law and applies

1068

to the 2008 and subsequent tax rolls.

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