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. 194.037, F.S.; revising information required
6to be provided on the disclosure of tax impact form;
7providing legislative intent; specifying that taxpayers
8are precluded from having certain burdens of proof;
9amending s. 193.155, F.S.; revising the assessment of
10homestead property damaged or destroyed by misfortune or
11calamity; amending s. 196.011, F.S.; revising required
12time limitations for filing applications for homestead
13exemptions; revising procedural requirements for property
14appraiser approval of such exemptions; amending s.196.012
15F.S. revising the term "exempt use of property;" providing
16an effective date.
17
18Be It Enacted by the Legislature of the State of Florida:
19
20     Section 1.  Subsection (2) of section 193.023, Florida
21Statutes, is amended to read:
22     193.023  Duties of the property appraiser in making
23assessments.--
24     (2)  In making his or her assessment of the value of real
25property, the property appraiser is required to physically
26inspect the property at least once every 5 years. Where
27geographically suitable, and at the discretion of the property
28appraiser, the property appraiser may use image technology in
29lieu of physical inspection to ensure that the tax roll meets
30all requirements of the law, and may review image technology, as
31the property appraiser deems necessary, to ensure that the tax
32roll meets all the requirements of law. However, the property
33appraiser shall physically inspect any parcel of taxable real
34property upon the request of the taxpayer or owner.
35     Section 2.  Subsection (1) of section 194.037, Florida
36Statutes, is amended to read:
37     194.037  Disclosure of tax impact.--
38     (1)  After hearing all petitions, complaints, appeals, and
39disputes, the clerk shall make public notice of the findings and
40results of the board in at least a quarter-page size
41advertisement of a standard size or tabloid size newspaper, and
42the headline shall be in a type no smaller than 18 point. The
43advertisement shall not be placed in that portion of the
44newspaper where legal notices and classified advertisements
45appear. The advertisement shall be published in a newspaper of
46general paid circulation in the county. The newspaper selected
47shall be one of general interest and readership in the
48community, and not one of limited subject matter, pursuant to
49chapter 50. The headline shall read: TAX IMPACT OF VALUE
50ADJUSTMENT BOARD. The public notice shall list the members of
51the value adjustment board and the taxing authorities to which
52they are elected. The form shall show, in columnar form, for
53each of the property classes listed under subsection (2), the
54following information, with appropriate column totals:
55     (a)  In the first column, the number of parcels for which
56the board granted exemptions that had been denied or that had
57not been acted upon by the property appraiser.
58     (b)  In the second column, the number of parcels for which
59petitions were filed concerning a property tax exemption.
60     (c)  In the third column, the number of parcels for which
61the board considered the petition and reduced the assessment
62from that made by the property appraiser on the initial
63assessment roll.
64     (d)  In the fourth column, the number of parcels for which
65petitions were filed but not considered by the board because
66such petitions were withdrawn or settled prior to the board's
67consideration.
68     (e)(d)  In the fifth fourth column, the number of parcels
69for which petitions were filed requesting a change in assessed
70value, including requested changes in assessment classification.
71     (f)(e)  In the sixth fifth column, the net change in
72taxable value from the assessor's initial roll which results
73from board decisions.
74     (g)(f)  In the seventh sixth column, the net shift in taxes
75to parcels not granted relief by the board. The shift shall be
76computed as the amount shown in column 6 5 multiplied by the
77applicable millage rates adopted by the taxing authorities in
78hearings held pursuant to s. 200.065(2)(d) or adopted by vote of
79the electors pursuant to s. 9(b) or s. 12, Art. VII of the State
80Constitution, but without adjustment as authorized pursuant to
81s. 200.065(6). If for any taxing authority the hearing has not
82been completed at the time the notice required herein is
83prepared, the millage rate used shall be that adopted in the
84hearing held pursuant to s. 200.065(2)(c).
85     Section 3.  Paragraph (c) of subsection (4) of section
86193.155, Florida Statutes, is amended to read:
87     193.155  Homestead assessments.--Homestead property shall
88be assessed at just value as of January 1, 1994. Property
89receiving the homestead exemption after January 1, 1994, shall
90be assessed at just value as of January 1 of the year in which
91the property receives the exemption unless the provisions of
92subsection (8) apply.
93     (4)
94     (c)  Changes, additions, or improvements that replace all
95or a portion of real property that was damaged or destroyed by
96misfortune or calamity shall be assessed upon substantial
97completion as if such damage or destruction had not occurred and
98in accordance with paragraph (b) if the owner of such property:
99     1.  Was permanently residing on such property or
100improvements were under construction and subject to completion
101prior to January 1 of the year when the damage or destruction
102occurred.;
103     2.  Was not entitled to receive homestead exemption on such
104property as of January 1 of that year.; and
105     3.  Applies for and receives homestead exemption on such
106property the year following the completion of improvements made
107in compliance with paragraph (b) year.
108     Section 4.  Subsection (8) of section 196.011, Florida
109Statutes, is amended to read:
110     196.011  Annual application required for exemption.--
111     (8)  Any applicant who is qualified to receive any
112exemption under subsection (1) and who fails to file an
113application by March 1, must may file an application for the
114exemption with the property appraiser on or before the 25th day
115following the mailing by the property appraiser of the notices
116required under s. 194.011(1). Upon receipt of sufficient
117evidence, as determined by the property appraiser, demonstrating
118the applicant was unable to apply for the exemption in a timely
119manner or otherwise demonstrating extenuating circumstances
120judged by the property appraiser to warrant granting the
121exemption, the property appraiser may grant the exemption. If
122the applicant fails to produce sufficient evidence demonstrating
123the applicant was unable to apply for the exemption in a timely
124manner or otherwise demonstrating extenuating circumstances as
125judged by the property appraiser, the applicant and may file,
126pursuant to s. 194.011(3), a petition with the value adjustment
127board requesting that the exemption be granted. Such petition
128must may be filed at any time during the taxable year on or
129before the 25th day following the mailing of the notice by the
130property appraiser as provided in s. 194.011(1). Notwithstanding
131the provisions of s. 194.013, such person must pay a
132nonrefundable fee of $15 upon filing the petition. Upon
133reviewing the petition, if the person is qualified to receive
134the exemption and demonstrates particular extenuating
135circumstances judged by the property appraiser or the value
136adjustment board to warrant granting the exemption, the property
137appraiser or the value adjustment board may grant the exemption
138for the current year.
139     Section 5.  Subsection (1) of section 196.012, Florida
140Statutes, is amended to read:
141     196.012  Definitions.--For the purpose of this chapter, the
142following terms are defined as follows, except where the context
143clearly indicates otherwise:
144     (1)  "Exempt use of property" or "use of property for
145exempt purposes" means predominant or exclusive use of property
146owned by an exempt entity for educational, literary, scientific,
147religious, charitable, or governmental purposes, as defined in
148this chapter. The term "use of property for exempt purposes"
149includes the use of property as a parsonage.
150     Section 6.  This act shall take effect July 1, 2008.


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