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. 194.037, F.S.; revising information required |
6 | to be provided on the disclosure of tax impact form; |
7 | providing legislative intent; specifying that taxpayers |
8 | are precluded from having certain burdens of proof; |
9 | amending s. 193.155, F.S.; revising the assessment of |
10 | homestead property damaged or destroyed by misfortune or |
11 | calamity; amending s. 196.011, F.S.; revising required |
12 | time limitations for filing applications for homestead |
13 | exemptions; revising procedural requirements for property |
14 | appraiser approval of such exemptions; amending s.196.012 |
15 | F.S. revising the term "exempt use of property;" providing |
16 | an effective date. |
17 |
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18 | Be It Enacted by the Legislature of the State of Florida: |
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20 | Section 1. Subsection (2) of section 193.023, Florida |
21 | Statutes, is amended to read: |
22 | 193.023 Duties of the property appraiser in making |
23 | assessments.-- |
24 | (2) In making his or her assessment of the value of real |
25 | property, the property appraiser is required to physically |
26 | inspect the property at least once every 5 years. Where |
27 | geographically suitable, and at the discretion of the property |
28 | appraiser, the property appraiser may use image technology in |
29 | lieu of physical inspection to ensure that the tax roll meets |
30 | all requirements of the law, and may review image technology, as |
31 | the property appraiser deems necessary, to ensure that the tax |
32 | roll meets all the requirements of law. However, the property |
33 | appraiser shall physically inspect any parcel of taxable real |
34 | property upon the request of the taxpayer or owner. |
35 | Section 2. Subsection (1) of section 194.037, Florida |
36 | Statutes, is amended to read: |
37 | 194.037 Disclosure of tax impact.-- |
38 | (1) After hearing all petitions, complaints, appeals, and |
39 | disputes, the clerk shall make public notice of the findings and |
40 | results of the board in at least a quarter-page size |
41 | advertisement of a standard size or tabloid size newspaper, and |
42 | the headline shall be in a type no smaller than 18 point. The |
43 | advertisement shall not be placed in that portion of the |
44 | newspaper where legal notices and classified advertisements |
45 | appear. The advertisement shall be published in a newspaper of |
46 | general paid circulation in the county. The newspaper selected |
47 | shall be one of general interest and readership in the |
48 | community, and not one of limited subject matter, pursuant to |
49 | chapter 50. The headline shall read: TAX IMPACT OF VALUE |
50 | ADJUSTMENT BOARD. The public notice shall list the members of |
51 | the value adjustment board and the taxing authorities to which |
52 | they are elected. The form shall show, in columnar form, for |
53 | each of the property classes listed under subsection (2), the |
54 | following information, with appropriate column totals: |
55 | (a) In the first column, the number of parcels for which |
56 | the board granted exemptions that had been denied or that had |
57 | not been acted upon by the property appraiser. |
58 | (b) In the second column, the number of parcels for which |
59 | petitions were filed concerning a property tax exemption. |
60 | (c) In the third column, the number of parcels for which |
61 | the board considered the petition and reduced the assessment |
62 | from that made by the property appraiser on the initial |
63 | assessment roll. |
64 | (d) In the fourth column, the number of parcels for which |
65 | petitions were filed but not considered by the board because |
66 | such petitions were withdrawn or settled prior to the board's |
67 | consideration. |
68 | (e)(d) In the fifth fourth column, the number of parcels |
69 | for which petitions were filed requesting a change in assessed |
70 | value, including requested changes in assessment classification. |
71 | (f)(e) In the sixth fifth column, the net change in |
72 | taxable value from the assessor's initial roll which results |
73 | from board decisions. |
74 | (g)(f) In the seventh sixth column, the net shift in taxes |
75 | to parcels not granted relief by the board. The shift shall be |
76 | computed as the amount shown in column 6 5 multiplied by the |
77 | applicable millage rates adopted by the taxing authorities in |
78 | hearings held pursuant to s. 200.065(2)(d) or adopted by vote of |
79 | the electors pursuant to s. 9(b) or s. 12, Art. VII of the State |
80 | Constitution, but without adjustment as authorized pursuant to |
81 | s. 200.065(6). If for any taxing authority the hearing has not |
82 | been completed at the time the notice required herein is |
83 | prepared, the millage rate used shall be that adopted in the |
84 | hearing held pursuant to s. 200.065(2)(c). |
85 | Section 3. Paragraph (c) of subsection (4) of section |
86 | 193.155, Florida Statutes, is amended to read: |
87 | 193.155 Homestead assessments.--Homestead property shall |
88 | be assessed at just value as of January 1, 1994. Property |
89 | receiving the homestead exemption after January 1, 1994, shall |
90 | be assessed at just value as of January 1 of the year in which |
91 | the property receives the exemption unless the provisions of |
92 | subsection (8) apply. |
93 | (4) |
94 | (c) Changes, additions, or improvements that replace all |
95 | or a portion of real property that was damaged or destroyed by |
96 | misfortune or calamity shall be assessed upon substantial |
97 | completion as if such damage or destruction had not occurred and |
98 | in accordance with paragraph (b) if the owner of such property: |
99 | 1. Was permanently residing on such property or |
100 | improvements were under construction and subject to completion |
101 | prior to January 1 of the year when the damage or destruction |
102 | occurred.; |
103 | 2. Was not entitled to receive homestead exemption on such |
104 | property as of January 1 of that year.; and |
105 | 3. Applies for and receives homestead exemption on such |
106 | property the year following the completion of improvements made |
107 | in compliance with paragraph (b) year. |
108 | Section 4. Subsection (8) of section 196.011, Florida |
109 | Statutes, is amended to read: |
110 | 196.011 Annual application required for exemption.-- |
111 | (8) Any applicant who is qualified to receive any |
112 | exemption under subsection (1) and who fails to file an |
113 | application by March 1, must may file an application for the |
114 | exemption with the property appraiser on or before the 25th day |
115 | following the mailing by the property appraiser of the notices |
116 | required under s. 194.011(1). Upon receipt of sufficient |
117 | evidence, as determined by the property appraiser, demonstrating |
118 | the applicant was unable to apply for the exemption in a timely |
119 | manner or otherwise demonstrating extenuating circumstances |
120 | judged by the property appraiser to warrant granting the |
121 | exemption, the property appraiser may grant the exemption. If |
122 | the applicant fails to produce sufficient evidence demonstrating |
123 | the applicant was unable to apply for the exemption in a timely |
124 | manner or otherwise demonstrating extenuating circumstances as |
125 | judged by the property appraiser, the applicant and may file, |
126 | pursuant to s. 194.011(3), a petition with the value adjustment |
127 | board requesting that the exemption be granted. Such petition |
128 | must may be filed at any time during the taxable year on or |
129 | before the 25th day following the mailing of the notice by the |
130 | property appraiser as provided in s. 194.011(1). Notwithstanding |
131 | the provisions of s. 194.013, such person must pay a |
132 | nonrefundable fee of $15 upon filing the petition. Upon |
133 | reviewing the petition, if the person is qualified to receive |
134 | the exemption and demonstrates particular extenuating |
135 | circumstances judged by the property appraiser or the value |
136 | adjustment board to warrant granting the exemption, the property |
137 | appraiser or the value adjustment board may grant the exemption |
138 | for the current year. |
139 | Section 5. Subsection (1) of section 196.012, Florida |
140 | Statutes, is amended to read: |
141 | 196.012 Definitions.--For the purpose of this chapter, the |
142 | following terms are defined as follows, except where the context |
143 | clearly indicates otherwise: |
144 | (1) "Exempt use of property" or "use of property for |
145 | exempt purposes" means predominant or exclusive use of property |
146 | owned by an exempt entity for educational, literary, scientific, |
147 | religious, charitable, or governmental purposes, as defined in |
148 | this chapter. The term "use of property for exempt purposes" |
149 | includes the use of property as a parsonage. |
150 | Section 6. This act shall take effect July 1, 2008. |