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