| 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"; amending |
| 16 | s. 195.052, F.S.; specifying requirements for data to be |
| 17 | published by the Department of Revenue; extending the |
| 18 | publication period; providing an effective date. |
| 19 |
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| 20 | Be It Enacted by the Legislature of the State of Florida: |
| 21 |
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| 22 | Section 1. Subsection (2) of section 193.023, Florida |
| 23 | Statutes, is amended to read: |
| 24 | 193.023 Duties of the property appraiser in making |
| 25 | assessments.-- |
| 26 | (2) In making his or her assessment of the value of real |
| 27 | property, the property appraiser is required to physically |
| 28 | inspect the property at least once every 5 years. Where |
| 29 | geographically suitable, and at the discretion of the property |
| 30 | appraiser, the property appraiser may use image technology in |
| 31 | lieu of physical inspection to ensure that the tax roll meets |
| 32 | all requirements of the law, and may review image technology, as |
| 33 | the property appraiser deems necessary, to ensure that the tax |
| 34 | roll meets all the requirements of law. However, the property |
| 35 | appraiser shall physically inspect any parcel of taxable real |
| 36 | property upon the request of the taxpayer or owner. |
| 37 | Section 2. Subsection (1) of section 194.037, Florida |
| 38 | Statutes, is amended to read: |
| 39 | 194.037 Disclosure of tax impact.-- |
| 40 | (1) After hearing all petitions, complaints, appeals, and |
| 41 | disputes, the clerk shall make public notice of the findings and |
| 42 | results of the board in at least a quarter-page size |
| 43 | advertisement of a standard size or tabloid size newspaper, and |
| 44 | the headline shall be in a type no smaller than 18 point. The |
| 45 | advertisement shall not be placed in that portion of the |
| 46 | newspaper where legal notices and classified advertisements |
| 47 | appear. The advertisement shall be published in a newspaper of |
| 48 | general paid circulation in the county. The newspaper selected |
| 49 | shall be one of general interest and readership in the |
| 50 | community, and not one of limited subject matter, pursuant to |
| 51 | chapter 50. The headline shall read: TAX IMPACT OF VALUE |
| 52 | ADJUSTMENT BOARD. The public notice shall list the members of |
| 53 | the value adjustment board and the taxing authorities to which |
| 54 | they are elected. The form shall show, in columnar form, for |
| 55 | each of the property classes listed under subsection (2), the |
| 56 | following information, with appropriate column totals: |
| 57 | (a) In the first column, the number of parcels for which |
| 58 | the board granted exemptions that had been denied or that had |
| 59 | not been acted upon by the property appraiser. |
| 60 | (b) In the second column, the number of parcels for which |
| 61 | petitions were filed concerning a property tax exemption. |
| 62 | (c) In the third column, the number of parcels for which |
| 63 | the board considered the petition and reduced the assessment |
| 64 | from that made by the property appraiser on the initial |
| 65 | assessment roll. |
| 66 | (d) In the fourth column, the number of parcels for which |
| 67 | petitions were filed but not considered by the board because |
| 68 | such petitions were withdrawn or settled prior to the board's |
| 69 | consideration. |
| 70 | (e)(d) In the fifth fourth column, the number of parcels |
| 71 | for which petitions were filed requesting a change in assessed |
| 72 | value, including requested changes in assessment classification. |
| 73 | (f)(e) In the sixth fifth column, the net change in |
| 74 | taxable value from the assessor's initial roll which results |
| 75 | from board decisions. |
| 76 | (g)(f) In the seventh sixth column, the net shift in taxes |
| 77 | to parcels not granted relief by the board. The shift shall be |
| 78 | computed as the amount shown in column 6 5 multiplied by the |
| 79 | applicable millage rates adopted by the taxing authorities in |
| 80 | hearings held pursuant to s. 200.065(2)(d) or adopted by vote of |
| 81 | the electors pursuant to s. 9(b) or s. 12, Art. VII of the State |
| 82 | Constitution, but without adjustment as authorized pursuant to |
| 83 | s. 200.065(6). If for any taxing authority the hearing has not |
| 84 | been completed at the time the notice required herein is |
| 85 | prepared, the millage rate used shall be that adopted in the |
| 86 | hearing held pursuant to s. 200.065(2)(c). |
| 87 | Section 3. Paragraph (c) of subsection (4) of section |
| 88 | 193.155, Florida Statutes, is amended to read: |
| 89 | 193.155 Homestead assessments.--Homestead property shall |
| 90 | be assessed at just value as of January 1, 1994. Property |
| 91 | receiving the homestead exemption after January 1, 1994, shall |
| 92 | be assessed at just value as of January 1 of the year in which |
| 93 | the property receives the exemption unless the provisions of |
| 94 | subsection (8) apply. |
| 95 | (4) |
| 96 | (c) Changes, additions, or improvements that replace all |
| 97 | or a portion of real property that was damaged or destroyed by |
| 98 | misfortune or calamity shall be assessed upon substantial |
| 99 | completion as if such damage or destruction had not occurred and |
| 100 | in accordance with paragraph (b) if the owner of such property: |
| 101 | 1. Was permanently residing on such property or |
| 102 | improvements were under construction and subject to completion |
| 103 | prior to January 1 of the year when the damage or destruction |
| 104 | occurred.; |
| 105 | 2. Was not entitled to receive homestead exemption on such |
| 106 | property as of January 1 of that year.; and |
| 107 | 3. Applies for and receives homestead exemption on such |
| 108 | property the year following the completion of improvements made |
| 109 | in compliance with paragraph (b) year. |
| 110 | Section 4. Subsection (8) of section 196.011, Florida |
| 111 | Statutes, is amended to read: |
| 112 | 196.011 Annual application required for exemption.-- |
| 113 | (8) Any applicant who is qualified to receive any |
| 114 | exemption under subsection (1) and who fails to file an |
| 115 | application by March 1, must may file an application for the |
| 116 | exemption with the property appraiser on or before the 25th day |
| 117 | following the mailing by the property appraiser of the notices |
| 118 | required under s. 194.011(1). Upon receipt of sufficient |
| 119 | evidence, as determined by the property appraiser, demonstrating |
| 120 | the applicant was unable to apply for the exemption in a timely |
| 121 | manner or otherwise demonstrating extenuating circumstances |
| 122 | judged by the property appraiser to warrant granting the |
| 123 | exemption, the property appraiser may grant the exemption. If |
| 124 | the applicant fails to produce sufficient evidence demonstrating |
| 125 | the applicant was unable to apply for the exemption in a timely |
| 126 | manner or otherwise demonstrating extenuating circumstances as |
| 127 | judged by the property appraiser, the applicant and may file, |
| 128 | pursuant to s. 194.011(3), a petition with the value adjustment |
| 129 | board requesting that the exemption be granted. Such petition |
| 130 | must may be filed at any time during the taxable year on or |
| 131 | before the 25th day following the mailing of the notice by the |
| 132 | property appraiser as provided in s. 194.011(1). Notwithstanding |
| 133 | the provisions of s. 194.013, such person must pay a |
| 134 | nonrefundable fee of $15 upon filing the petition. Upon |
| 135 | reviewing the petition, if the person is qualified to receive |
| 136 | the exemption and demonstrates particular extenuating |
| 137 | circumstances judged by the property appraiser or the value |
| 138 | adjustment board to warrant granting the exemption, the property |
| 139 | appraiser or the value adjustment board may grant the exemption |
| 140 | for the current year. |
| 141 | Section 5. Subsection (1) of section 196.012, Florida |
| 142 | Statutes, is amended to read: |
| 143 | 196.012 Definitions.--For the purpose of this chapter, the |
| 144 | following terms are defined as follows, except where the context |
| 145 | clearly indicates otherwise: |
| 146 | (1) "Exempt use of property" or "use of property for |
| 147 | exempt purposes" means predominant or exclusive use of property |
| 148 | owned by an exempt entity for educational, literary, scientific, |
| 149 | religious, charitable, or governmental purposes, as defined in |
| 150 | this chapter. The term "use of property for exempt purposes" |
| 151 | includes the use of property as a parsonage. |
| 152 | Section 6. Section 195.052, Florida Statutes, is amended |
| 153 | to read: |
| 154 | 195.052 Research and tabulation of data.--The department |
| 155 | shall conduct constant research and maintain accurate |
| 156 | tabulations of data and conditions existing as to ad valorem |
| 157 | taxation, shall annually publish such data as may be appropriate |
| 158 | to facilitate fiscal policymaking, and shall annually make such |
| 159 | recommendations to the Legislature as are necessary to ensure |
| 160 | that property is valued according to its just value and is |
| 161 | equitably taxed throughout the state. Such data shall include |
| 162 | the annual percentage increase in total nonvoted ad valorem |
| 163 | taxes levied by each city and county and shall include |
| 164 | information on the distribution of ad valorem taxes levied among |
| 165 | the various classifications of property, including homestead, |
| 166 | nonhomestead residential, new construction, commercial, and |
| 167 | industrial properties. Such data shall include the previous |
| 168 | year's adopted millage rate, the current year's millage rate, |
| 169 | and the current percentage increase in taxes levied above the |
| 170 | rolled-back rate. Such data shall be published, at a minimum, on |
| 171 | the department's website and on the websites of all property |
| 172 | appraisers of this state, if available. Publication shall occur |
| 173 | not later than 90 60 days after receipt of extended rolls for |
| 174 | all counties pursuant to s. 193.122(7). |
| 175 | Section 7. This act shall take effect July 1, 2008. |