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"; amending
16s. 195.052, F.S.; specifying requirements for data to be
17published by the Department of Revenue; extending the
18publication period; providing an effective date.
19
20Be It Enacted by the Legislature of the State of Florida:
21
22     Section 1.  Subsection (2) of section 193.023, Florida
23Statutes, is amended to read:
24     193.023  Duties of the property appraiser in making
25assessments.--
26     (2)  In making his or her assessment of the value of real
27property, the property appraiser is required to physically
28inspect the property at least once every 5 years. Where
29geographically suitable, and at the discretion of the property
30appraiser, the property appraiser may use image technology in
31lieu of physical inspection to ensure that the tax roll meets
32all requirements of the law, and may review image technology, as
33the property appraiser deems necessary, to ensure that the tax
34roll meets all the requirements of law. However, the property
35appraiser shall physically inspect any parcel of taxable real
36property upon the request of the taxpayer or owner.
37     Section 2.  Subsection (1) of section 194.037, Florida
38Statutes, is amended to read:
39     194.037  Disclosure of tax impact.--
40     (1)  After hearing all petitions, complaints, appeals, and
41disputes, the clerk shall make public notice of the findings and
42results of the board in at least a quarter-page size
43advertisement of a standard size or tabloid size newspaper, and
44the headline shall be in a type no smaller than 18 point. The
45advertisement shall not be placed in that portion of the
46newspaper where legal notices and classified advertisements
47appear. The advertisement shall be published in a newspaper of
48general paid circulation in the county. The newspaper selected
49shall be one of general interest and readership in the
50community, and not one of limited subject matter, pursuant to
51chapter 50. The headline shall read: TAX IMPACT OF VALUE
52ADJUSTMENT BOARD. The public notice shall list the members of
53the value adjustment board and the taxing authorities to which
54they are elected. The form shall show, in columnar form, for
55each of the property classes listed under subsection (2), the
56following information, with appropriate column totals:
57     (a)  In the first column, the number of parcels for which
58the board granted exemptions that had been denied or that had
59not been acted upon by the property appraiser.
60     (b)  In the second column, the number of parcels for which
61petitions were filed concerning a property tax exemption.
62     (c)  In the third column, the number of parcels for which
63the board considered the petition and reduced the assessment
64from that made by the property appraiser on the initial
65assessment roll.
66     (d)  In the fourth column, the number of parcels for which
67petitions were filed but not considered by the board because
68such petitions were withdrawn or settled prior to the board's
69consideration.
70     (e)(d)  In the fifth fourth column, the number of parcels
71for which petitions were filed requesting a change in assessed
72value, including requested changes in assessment classification.
73     (f)(e)  In the sixth fifth column, the net change in
74taxable value from the assessor's initial roll which results
75from board decisions.
76     (g)(f)  In the seventh sixth column, the net shift in taxes
77to parcels not granted relief by the board. The shift shall be
78computed as the amount shown in column 6 5 multiplied by the
79applicable millage rates adopted by the taxing authorities in
80hearings held pursuant to s. 200.065(2)(d) or adopted by vote of
81the electors pursuant to s. 9(b) or s. 12, Art. VII of the State
82Constitution, but without adjustment as authorized pursuant to
83s. 200.065(6). If for any taxing authority the hearing has not
84been completed at the time the notice required herein is
85prepared, the millage rate used shall be that adopted in the
86hearing held pursuant to s. 200.065(2)(c).
87     Section 3.  Paragraph (c) of subsection (4) of section
88193.155, Florida Statutes, is amended to read:
89     193.155  Homestead assessments.--Homestead property shall
90be assessed at just value as of January 1, 1994. Property
91receiving the homestead exemption after January 1, 1994, shall
92be assessed at just value as of January 1 of the year in which
93the property receives the exemption unless the provisions of
94subsection (8) apply.
95     (4)
96     (c)  Changes, additions, or improvements that replace all
97or a portion of real property that was damaged or destroyed by
98misfortune or calamity shall be assessed upon substantial
99completion as if such damage or destruction had not occurred and
100in accordance with paragraph (b) if the owner of such property:
101     1.  Was permanently residing on such property or
102improvements were under construction and subject to completion
103prior to January 1 of the year when the damage or destruction
104occurred.;
105     2.  Was not entitled to receive homestead exemption on such
106property as of January 1 of that year.; and
107     3.  Applies for and receives homestead exemption on such
108property the year following the completion of improvements made
109in compliance with paragraph (b) year.
110     Section 4.  Subsection (8) of section 196.011, Florida
111Statutes, is amended to read:
112     196.011  Annual application required for exemption.--
113     (8)  Any applicant who is qualified to receive any
114exemption under subsection (1) and who fails to file an
115application by March 1, must may file an application for the
116exemption with the property appraiser on or before the 25th day
117following the mailing by the property appraiser of the notices
118required under s. 194.011(1). Upon receipt of sufficient
119evidence, as determined by the property appraiser, demonstrating
120the applicant was unable to apply for the exemption in a timely
121manner or otherwise demonstrating extenuating circumstances
122judged by the property appraiser to warrant granting the
123exemption, the property appraiser may grant the exemption. If
124the applicant fails to produce sufficient evidence demonstrating
125the applicant was unable to apply for the exemption in a timely
126manner or otherwise demonstrating extenuating circumstances as
127judged by the property appraiser, the applicant and may file,
128pursuant to s. 194.011(3), a petition with the value adjustment
129board requesting that the exemption be granted. Such petition
130must may be filed at any time during the taxable year on or
131before the 25th day following the mailing of the notice by the
132property appraiser as provided in s. 194.011(1). Notwithstanding
133the provisions of s. 194.013, such person must pay a
134nonrefundable fee of $15 upon filing the petition. Upon
135reviewing the petition, if the person is qualified to receive
136the exemption and demonstrates particular extenuating
137circumstances judged by the property appraiser or the value
138adjustment board to warrant granting the exemption, the property
139appraiser or the value adjustment board may grant the exemption
140for the current year.
141     Section 5.  Subsection (1) of section 196.012, Florida
142Statutes, is amended to read:
143     196.012  Definitions.--For the purpose of this chapter, the
144following terms are defined as follows, except where the context
145clearly indicates otherwise:
146     (1)  "Exempt use of property" or "use of property for
147exempt purposes" means predominant or exclusive use of property
148owned by an exempt entity for educational, literary, scientific,
149religious, charitable, or governmental purposes, as defined in
150this chapter. The term "use of property for exempt purposes"
151includes the use of property as a parsonage.
152     Section 6.  Section 195.052, Florida Statutes, is amended
153to read:
154     195.052  Research and tabulation of data.--The department
155shall conduct constant research and maintain accurate
156tabulations of data and conditions existing as to ad valorem
157taxation, shall annually publish such data as may be appropriate
158to facilitate fiscal policymaking, and shall annually make such
159recommendations to the Legislature as are necessary to ensure
160that property is valued according to its just value and is
161equitably taxed throughout the state. Such data shall include
162the annual percentage increase in total nonvoted ad valorem
163taxes levied by each city and county and shall include
164information on the distribution of ad valorem taxes levied among
165the various classifications of property, including homestead,
166nonhomestead residential, new construction, commercial, and
167industrial properties. Such data shall include the previous
168year's adopted millage rate, the current year's millage rate,
169and the current percentage increase in taxes levied above the
170rolled-back rate. Such data shall be published, at a minimum, on
171the department's website and on the websites of all property
172appraisers of this state, if available. Publication shall occur
173not later than 90 60 days after receipt of extended rolls for
174all counties pursuant to s. 193.122(7).
175     Section 7.  This act shall take effect July 1, 2008.


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