| 1 | House Joint Resolution |
| 2 | A joint resolution proposing an amendment to Section 25 of |
| 3 | Article I of the State Constitution to expand the |
| 4 | Taxpayers' Bill of Rights to entitle a full and fair |
| 5 | opportunity to challenge the government's assessment of |
| 6 | the value of property, specify criteria for such |
| 7 | challenges, and require the Legislature to adopt |
| 8 | implementing legislation by a certain date. |
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| 10 | Be It Resolved by the Legislature of the State of Florida: |
| 11 |
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| 12 | That the following amendment to Section 25 of Article I of |
| 13 | the State Constitution is agreed to and shall be submitted to |
| 14 | the electors of this state for approval or rejection at the next |
| 15 | general election or at an earlier special election specifically |
| 16 | authorized by law for that purpose: |
| 17 | ARTICLE I |
| 18 | DECLARATION OF RIGHTS |
| 19 | SECTION 25. Taxpayers' Bill of Rights.-- |
| 20 | (a) By general law the legislature shall prescribe and |
| 21 | adopt a Taxpayers' Bill of Rights that, in clear and concise |
| 22 | language, sets forth taxpayers' rights and responsibilities and |
| 23 | government's responsibilities to deal fairly with taxpayers |
| 24 | under the laws of this state. This section shall be effective |
| 25 | July 1, 1993. |
| 26 | (b)(1) Every taxpayer or other person contesting the |
| 27 | assessment of any tax is entitled to a full and fair opportunity |
| 28 | to challenge the government's assessment of the value of the |
| 29 | property for purposes of all taxation. |
| 30 | (2) In any challenge to an assessment brought by the |
| 31 | taxpayer or person contesting the assessment: |
| 32 | a. The government's assessment shall enjoy no presumption |
| 33 | of correctness and the government shall bear the burden of |
| 34 | proving by a preponderance of the evidence that the assessment |
| 35 | does not exceed the property's just value. |
| 36 | b. Evidence that an assessment is based upon appraisal |
| 37 | practices that differ from those applied to comparable property |
| 38 | within the state shall be relevant in determining whether the |
| 39 | assessment exceeds just value. |
| 40 | c. The taxpayer or other person contesting the assessment |
| 41 | shall be entitled to receive reasonable attorney's fees and |
| 42 | costs incurred in the challenge under appropriate circumstances |
| 43 | to be specified by general law. |
| 44 | (c) Following voter approval of this amendment, the |
| 45 | legislature shall adopt legislation implementing this section |
| 46 | and having an effective date no later than January 1, 2009. |
| 47 | BE IT FURTHER RESOLVED that the following statement be |
| 48 | placed on the ballot: |
| 49 | CONSTITUTIONAL AMENDMENT |
| 50 | ARTICLE I, SECTION 25 |
| 51 | TAXPAYERS' BILL OF RIGHTS.--Proposing an amendment to the |
| 52 | State Constitution to entitle persons contesting the assessment |
| 53 | of any tax to a full and fair opportunity to challenge the |
| 54 | government's assessment of the value of property; to specify in |
| 55 | any challenge to the government's assessment of value for |
| 56 | purposes of taxation that the government's assessment enjoys no |
| 57 | presumption of correctness, require the government to prove by a |
| 58 | preponderance of the evidence that the assessment does not |
| 59 | exceed the property's just value, declare the relevance of |
| 60 | evidence that the assessment is based on appraisal practices |
| 61 | differing from practices applied to comparable property, and |
| 62 | entitle persons contesting such assessments to reasonable |
| 63 | attorney fees and costs incurred in the challenge; and to |
| 64 | require the Legislature to adopt implementing legislation |
| 65 | effective no later than January 1, 2009. |