| 1 | A bill to be entitled |
| 2 | An act relating to ad valorem taxation; amending s. |
| 3 | 193.023, F.S.; revising authority of the property |
| 4 | appraiser to inspect property for assessment purposes; |
| 5 | amending s. 196.011, F.S.; revising required time |
| 6 | limitations for filing applications for homestead |
| 7 | exemptions; revising procedural requirements for property |
| 8 | appraiser approval of such exemptions; amending s. |
| 9 | 196.031, F.S.; providing for certain minors to be deemed |
| 10 | permanent residents of homestead property for certain |
| 11 | purposes; amending s. 196.061, F.S.; providing for |
| 12 | nonapplication of certain homestead abandonment provisions |
| 13 | to minors inheriting homestead property; providing an |
| 14 | effective date. |
| 15 |
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| 16 | Be It Enacted by the Legislature of the State of Florida: |
| 17 |
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| 18 | Section 1. Subsection (2) of section 193.023, Florida |
| 19 | Statutes, is amended to read: |
| 20 | 193.023 Duties of the property appraiser in making |
| 21 | assessments.-- |
| 22 | (2) In making his or her assessment of the value of real |
| 23 | property, the property appraiser is required to physically |
| 24 | inspect the property at least once every 5 years. Where |
| 25 | geographically suitable, and at the discretion of the property |
| 26 | appraiser, the property appraiser may use image technology in |
| 27 | lieu of physical inspection to ensure that the tax roll meets |
| 28 | all requirements of the law, and may review image technology, as |
| 29 | the property appraiser deems necessary, to ensure that the tax |
| 30 | roll meets all the requirements of law. However, the property |
| 31 | appraiser shall physically inspect any parcel of taxable real |
| 32 | property upon the request of the taxpayer or owner. |
| 33 | Section 2. Subsection (8) of section 196.011, Florida |
| 34 | Statutes, is amended to read: |
| 35 | 196.011 Annual application required for exemption.-- |
| 36 | (8) Any applicant who is qualified to receive any |
| 37 | exemption under subsection (1) and who fails to file an |
| 38 | application by March 1, must may file an application for the |
| 39 | exemption with the property appraiser on or before the 25th day |
| 40 | following the mailing by the property appraiser of the notices |
| 41 | required under s. 194.011(1). Upon receipt of sufficient |
| 42 | evidence, as determined by the property appraiser, demonstrating |
| 43 | the applicant was unable to apply for the exemption in a timely |
| 44 | manner or otherwise demonstrating extenuating circumstances |
| 45 | judged by the property appraiser to warrant granting the |
| 46 | exemption, the property appraiser may grant the exemption. If |
| 47 | the applicant fails to produce sufficient evidence demonstrating |
| 48 | the applicant was unable to apply for the exemption in a timely |
| 49 | manner or otherwise demonstrating extenuating circumstances as |
| 50 | judged by the property appraiser, the applicant and may file, |
| 51 | pursuant to s. 194.011(3), a petition with the value adjustment |
| 52 | board requesting that the exemption be granted. Such petition |
| 53 | must may be filed at any time during the taxable year on or |
| 54 | before the 25th day following the mailing of the notice by the |
| 55 | property appraiser as provided in s. 194.011(1). Notwithstanding |
| 56 | the provisions of s. 194.013, such person must pay a |
| 57 | nonrefundable fee of $15 upon filing the petition. Upon |
| 58 | reviewing the petition, if the person is qualified to receive |
| 59 | the exemption and demonstrates particular extenuating |
| 60 | circumstances judged by the property appraiser or the value |
| 61 | adjustment board to warrant granting the exemption, the property |
| 62 | appraiser or the value adjustment board may grant the exemption |
| 63 | for the current year. |
| 64 | Section 3. Subsection (7) is added to section 196.031, |
| 65 | Florida Statutes, as amended by chapter 2007-339, Laws of |
| 66 | Florida, to read: |
| 67 | 196.031 Exemption of homesteads.-- |
| 68 | (7) In the case of a minor who has inherited homestead |
| 69 | property pursuant to s. 732.4015, the minor shall be deemed to |
| 70 | be a permanent resident of the homestead property until such |
| 71 | time as the minor reaches majority. |
| 72 | Section 4. Section 196.061, Florida Statutes, is amended |
| 73 | to read: |
| 74 | 196.061 Rental of homestead to constitute |
| 75 | abandonment.--The rental of an entire dwelling previously |
| 76 | claimed to be a homestead for tax purposes shall constitute the |
| 77 | abandonment of said dwelling as a homestead, and said |
| 78 | abandonment shall continue until such dwelling is physically |
| 79 | occupied by the owner thereof. However, such abandonment of such |
| 80 | homestead after January 1 of any year shall not affect the |
| 81 | homestead exemption for tax purposes for that particular year so |
| 82 | long as this provision is not used for 2 consecutive years. The |
| 83 | provisions of this section shall not apply to: |
| 84 | (1) A member of the Armed Forces of the United States |
| 85 | whose service in such forces is the result of a mandatory |
| 86 | obligation imposed by the federal Selective Service Act or who |
| 87 | volunteers for service as a member of the Armed Forces of the |
| 88 | United States; or |
| 89 | (2) A minor who has inherited homestead property pursuant |
| 90 | to s. 732.4015. |
| 91 | Section 5. This act shall take effect July 1, 2008. |