CS/CS/HB 595

1
A bill to be entitled
2An act relating to ad valorem taxation; amending s.
3193.023, F.S.; revising authority of the property
4appraiser to inspect property for assessment purposes;
5amending s. 196.011, F.S.; revising required time
6limitations for filing applications for homestead
7exemptions; revising procedural requirements for property
8appraiser approval of such exemptions; providing an
9effective date.
10
11Be It Enacted by the Legislature of the State of Florida:
12
13     Section 1.  Subsection (2) of section 193.023, Florida
14Statutes, is amended to read:
15     193.023  Duties of the property appraiser in making
16assessments.--
17     (2)  In making his or her assessment of the value of real
18property, the property appraiser is required to physically
19inspect the property at least once every 5 years. Where
20geographically suitable, and at the discretion of the property
21appraiser, the property appraiser may use image technology in
22lieu of physical inspection to ensure that the tax roll meets
23all requirements of the law, and may review image technology, as
24the property appraiser deems necessary, to ensure that the tax
25roll meets all the requirements of law. However, the property
26appraiser shall physically inspect any parcel of taxable real
27property upon the request of the taxpayer or owner.
28     Section 2.  Subsection (8) of section 196.011, Florida
29Statutes, is amended to read:
30     196.011  Annual application required for exemption.--
31     (8)  Any applicant who is qualified to receive any
32exemption under subsection (1) and who fails to file an
33application by March 1, must may file an application for the
34exemption with the property appraiser on or before the 25th day
35following the mailing by the property appraiser of the notices
36required under s. 194.011(1). Upon receipt of sufficient
37evidence, as determined by the property appraiser, demonstrating
38the applicant was unable to apply for the exemption in a timely
39manner or otherwise demonstrating extenuating circumstances
40judged by the property appraiser to warrant granting the
41exemption, the property appraiser may grant the exemption. If
42the applicant fails to produce sufficient evidence demonstrating
43the applicant was unable to apply for the exemption in a timely
44manner or otherwise demonstrating extenuating circumstances as
45judged by the property appraiser, the applicant and may file,
46pursuant to s. 194.011(3), a petition with the value adjustment
47board requesting that the exemption be granted. Such petition
48must may be filed at any time during the taxable year on or
49before the 25th day following the mailing of the notice by the
50property appraiser as provided in s. 194.011(1). Notwithstanding
51the provisions of s. 194.013, such person must pay a
52nonrefundable fee of $15 upon filing the petition. Upon
53reviewing the petition, if the person is qualified to receive
54the exemption and demonstrates particular extenuating
55circumstances judged by the property appraiser or the value
56adjustment board to warrant granting the exemption, the property
57appraiser or the value adjustment board may grant the exemption
58for the current year.
59     Section 3.  This act shall take effect July 1, 2008.


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