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Senate Joint Resolution

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A joint resolution proposing an amendment to Section 25 of

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Article I and the creation of a new section in Article XII

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of the State Constitution to provide a right to challenge

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a property appraiser's just valuation of property, to

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provide that the assessment does not have a presumption of

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correctness and that the appraiser has the burden of

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proving that the assessment does not exceed just value, to

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provide for the relevancy of evidence that the assessment

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is based on appraisal practices that differ from other

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parts of the state, to provide for the award of attorney's

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fees and costs to a prevailing challenger, and to provide

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an effective date if the amendment is adopted.

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

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     That the following amendment to Section 25 of Article I and

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the creation of a new section in Article XII of the State

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Constitution are agreed to and shall be submitted to the electors

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of this state for approval or rejection at the next general

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election or at an earlier special election specifically

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authorized by law for that purpose:

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ARTICLE I

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DECLARATION OF RIGHTS

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     SECTION 25.  Taxpayers' Bill of Rights.-

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     (a) By general law the legislature shall prescribe and

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adopt a Taxpayers' Bill of Rights that, in clear and concise

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language, sets forth taxpayers' rights and responsibilities and

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government's responsibilities to deal fairly with taxpayers under

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the laws of this state. This section shall be effective July 1,

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1993.

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     (b) Every taxpayer or other person having standing to

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contest the assessment of any tax is entitled to a full and fair

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opportunity, as prescribed by general law, to challenge a

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property appraiser's just valuation of property for purposes of

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imposing any tax. In any challenge to an assessment:

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     (1) The property appraiser's assessment does not have a

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presumption of correctness and the appraiser shall bear the

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burden of proving by a preponderance of the evidence that the

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assessment does not exceed the property's just value;

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     (2) Evidence that an assessment is based upon appraisal

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practices that differ from those applied to comparable property

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within the state shall be relevant in determining whether the

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assessment exceeds just value; and

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     (3) A prevailing taxpayer or other person contesting the

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assessment is entitled to recover reasonable attorney's fees and

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costs incurred in the challenge.

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ARTICLE XII

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SCHEDULE

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     The amendment to Section 25 of Article I, relating to

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taxpayer challenges, shall take effect January 1, 2009, and be

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fully effectuated by general law by July 1, 2009.

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     BE IT FURTHER RESOLVED that the following statement be

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placed on the ballot:

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CONSTITUTIONAL AMENDMENT

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ARTICLE I, SECTION 25

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     TAX CHALLENGES.--Proposing an amendment to the State

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Constitution to provide a right to challenge a property

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appraiser's just valuation of property, to provide that the

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assessment does not have a presumption of correctness and that

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the appraiser has the burden of proving that the assessment does

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not exceed just value, to provide for the relevancy of evidence

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that the assessment is based on appraisal practices that differ

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from other parts of the state, to provide for the award of

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attorney's fees and costs to a prevailing challenger, and to

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provide an effective date if the amendment is adopted.