HB 7131

1
A bill to be entitled
2An act relating to property taxation; amending s. 193.114,
3F.S.; revising the requirements specifying the information
4that must be included on the real property assessment roll
5and on the tangible personal property roll; amending s.
6193.1142, F.S.; authorizing the executive director of the
7Department of Revenue to require that additional data be
8provided on the assessment rolls; requiring that
9assessment rolls be submitted in a format specified by the
10executive director; authorizing a property appraiser to
11use an alternative format in a case of hardship;
12specifying additional parcel-level data that may be
13required; amending s. 193.155, F.S.; revising provisions
14governing the manner in which homestead property may be
15assessed at less than just value; providing for
16calculating the assessment reduction that may be
17transferred from a prior homestead to a new homestead;
18requiring that notice of the abandonment of a homestead be
19in writing and delivered to the property appraiser before
20or at the time of filing a new application; providing
21procedures for the transfer of an assessment limitation
22from a previous homestead to a new homestead; authorizing
23property appraisers to share confidential tax information;
24authorizing a taxpayer to file an action in circuit court
25requiring a property appraiser to provide certain
26information; authorizing a taxpayer to file a petition
27with the value adjustment board; providing for a
28nonrefundable fee; authorizing a taxpayer to file for the
29transfer of an assessment limitation in a year subsequent
30to the first year following establishment of the new
31homestead; prohibiting a refund of taxes for previous
32years; providing requirements for hearings before the
33value adjustment board; amending ss. 193.1554 and
34195.1555, F.S., relating to nonhomestead residential
35property and nonresidential real property; requiring that
36an increase in the value of property be apportioned among
37parcels under certain conditions; amending s. 193.1556,
38F.S.; requiring that a property owner notify the property
39appraiser of any change in ownership or control; amending
40s. 194.011, F.S.; providing procedures under which a
41taxpayer may object to an assessment of homestead property
42at less than just value; requiring a certain value
43adjustment board to hear the matter if a taxpayer
44disagrees with a previous assessment; providing for an
45appeal in the taxpayer's new county under certain
46circumstances; authorizing the circuit court to review
47decisions of the value adjustment boards under certain
48circumstances; amending s. 196.031, F.S.; specifying the
49order in which homestead exemptions are applied; amending
50s. 196.183, F.S.; clarifying the taxation of freestanding
51property; clarifying the meaning of the phrase "site where
52the owner of tangible personal property transacts
53business"; providing for previously assessed owners to
54qualify for the exemption without filing a return at the
55option of the property appraiser; requiring that property
56appraisers annually notify taxpayers of the duty to file a
57return if they no longer qualify for the exemption;
58amending s. 197.3632, F.S.; requiring that the tax
59collector provide certain additional information to the
60Department of Revenue concerning non-ad valorem
61assessments; amending s. 200.065, F.S.; revising the
62calculation of maximum millage beginning in the 2009-2010
63fiscal year; amending s. 200.185, F.S.; revising the
64calculation of maximum millage for the 2008-2009 fiscal
65year; authorizing the executive director of the Department
66of Revenue to adopt emergency rules; delaying the date by
67which applications for an assessment of property under s.
68193.155(8), F.S., for 2008 must be submitted; requiring
69the Department of Revenue to report to the Legislature by
70a specified date on the effect of recent changes in the
71law governing tax notices and the assessment limitations
72and maximum millage limitations; providing for application
73of the act; providing effective dates.
74
75Be It Enacted by the Legislature of the State of Florida:
76
77     Section 1.  Effective July 1, 2008, and applicable to the
782009 and subsequent tax rolls, subsections (2) and (3) of
79section 193.114, Florida Statutes, as amended by section 4 of
80chapter 2007-339, Laws of Florida, are amended, and subsection
81(6) is added to that section, to read:
82     193.114  Preparation of assessment rolls.--
83     (2)  The department shall promulgate regulations and forms
84for the preparation of the real property assessment roll shall
85include to reflect:
86     (a)  The just value.
87     (b)  The school district assessed value.
88     (c)  The nonschool district assessed value.
89     (d)  The difference between just value and school district
90and nonschool district assessed value for each statutory
91provision resulting in such difference.
92     (e)  The school taxable value.
93     (f)  The nonschool taxable value.
94     (g)  The amount of each exemption or discount causing a
95difference between assessed and taxable value.
96     (h)  The value of new construction.
97     (i)  The value of any deletion from the property causing a
98reduction in just value.
99     (j)  Land characteristics, including the land use code,
100land value, type and number of land units, land square footage,
101and a code indicating a combination or splitting of parcels in
102the previous year.
103     (k)  Improvement characteristics, including improvement
104quality, construction class, effective year built, actual year
105built, total living or usable area, number of buildings, number
106of residential units, value of special features, and a code
107indicating the type of special feature.
108     (l)  The market area code, according to department
109guidelines.
110     (m)  The neighborhood code, if used by the property
111appraiser.
112     (n)  For each sale of the property in the previous year,
113the sale price, sale date, official record book and page number
114or clerk instrument number, and basis for qualification or
115disqualification as an arms-length transaction. Sale data must
116be current on all tax rolls submitted to the department, and
117sale qualification decisions must be recorded on the tax roll
118within 3 months after the sale date.
119     (o)  A code indicating that the physical attributes of the
120property as of January 1 were significantly different from those
121at the time of the last sale.
122     (p)  The name and address of the owner or fiduciary
123responsible for the payment of taxes on the property and an
124indicator of fiduciary capacity, as appropriate.
125     (q)  The state of domicile of the owner.
126     (r)  The physical address of the property.
127     (s)  The United States Census Bureau block group in which
128the parcel is located.
129     (t)  Information specific to the homestead property,
130including the social security number of the homestead applicant
131and the applicant's spouse, if any, and, for homestead property
132to which a homestead assessment difference was transferred in
133the previous year, the number of owners among whom the previous
134homestead was split, the assessment difference amount, the
135county of the previous homestead, the parcel identification
136number of the previous homestead, and the year in which the
137difference was transferred.
138     (u)  A code indicating confidentiality pursuant to s.
139119.071.
140     (v)  The millage for each taxing authority levying tax on
141the property.
142     (w)  For tax rolls submitted subsequent to the tax roll
143submitted pursuant to s. 193.1142, a notation indicating any
144change in just value from the tax roll initially submitted
145pursuant to s. 193.1142 and a code indicating the reason for the
146change.
147     (a)  A brief description of the property for purposes of
148location and, effective January 1, 1996, a market area code
149established according to department guidelines. However, if a
150property appraiser uses a neighborhood code, beginning in 1994,
151the property appraiser shall provide the neighborhood code to
152the department.
153     (b)  The just value (using the factors set out in s.
154193.011) of all property. The assessed value for school district
155levies and for nonschool district levies shall be separately
156listed.
157     (c)  When property is wholly or partially exempt, a
158categorization of such exemption. There shall be a separate
159listing on the roll for exemptions pertaining to assessed value
160for school district levies and for nonschool district levies.
161     (d)  When property is classified so that it is assessed
162other than under s. 193.011, the value according to its
163classified use and its value as assessed under s. 193.011.
164     (e)  The owner or fiduciary responsible for payment of
165taxes on the property, his or her address, and an indication of
166any fiduciary capacity (such as executor, administrator,
167trustee, etc.) as appropriate.
168     (f)  The millage levied on the property, including
169separately, school district millage and nonschool district
170millage.
171     (g)  A separate listing for taxable value for school
172district levies and for nonschool district levies. The tax shall
173be determined by multiplying the millages by the taxable values
174for school district levies and nonschool district levies.
175     (3)  The department shall promulgate regulations and forms
176for the preparation of the tangible personal property roll shall
177include to reflect:
178     (a)  An industry code.
179     (b)  A code reference to tax returns showing the property.
180     (c)  The just value of furniture, fixtures, and equipment.
181     (d)  The just value of leasehold improvements.
182     (e)  The assessed value.
183     (f)  The difference between just value and school district
184and nonschool district assessed value for each statutory
185provision resulting in such difference.
186     (g)  The taxable value.
187     (h)  The amount of each exemption or discount causing a
188difference between assessed and taxable value.
189     (i)  The penalty rate.
190     (j)  The name and address of the owner or fiduciary
191responsible for the payment of taxes on the property and an
192indicator of fiduciary capacity, as appropriate.
193     (k)  The state of domicile of the owner.
194     (l)  The physical address of the property.
195     (m)  The millage for each taxing authority levying tax on
196the property.
197     (a)  A code reference to the tax returns showing the
198property.
199     (b)  The just value (using the factors set out in s.
200193.011) of all such property subject to taxation.
201     (c)  When property is wholly or partially exempt, a
202categorization of such exemption.
203     (d)  The owner or fiduciary responsible for payment of
204taxes on the property, his or her address, and an indication of
205any fiduciary capacity (such as executor, administrator,
206trustee, etc.) as appropriate.
207     (e)  The millages levied on the property.
208     (f)  The tax, determined by multiplying the millages by the
209taxable value.
210     (6)  The rolls shall be prepared in the format and contain
211the data fields specified pursuant to s. 193.1142.
212     Section 2.  Subsection (1) of section 193.1142, Florida
213Statutes, is amended to read:
214     193.1142  Approval of assessment rolls.--
215     (1)(a)  Each assessment roll shall be submitted to the
216executive director of the Department of Revenue for review in
217the manner and form prescribed by the executive director
218department on or before July 1. The department shall require the
219assessment roll submitted under this section to include the
220social security numbers required under s. 196.011. The roll
221submitted to the executive director department need not include
222centrally assessed properties prior to approval under this
223subsection and subsection (2). Such review by the executive
224director shall be made to determine if the rolls meet all the
225appropriate requirements of law relating to form and just value.
226Upon approval of the rolls by the executive director, who, as
227used in this section, includes or his or her designee, the
228hearings required in s. 194.032 may be held.
229     (b)  In addition to the other requirements of this chapter,
230the executive director is authorized to require that additional
231data be provided on the assessment roll submitted under this
232section and subsequent submissions of the tax roll. The
233executive director is authorized to notify property appraisers
234by April 1 of each year of the form and content of the
235assessment roll to be submitted on July 1.
236     (c)  The roll shall be submitted in the compatible
237electronic format specified by the executive director. This
238format includes comma delimited, or other character delimited,
239flat file. Any property appraiser subject to hardship because of
240the specified format may provide written notice to the executive
241director by May 1 explaining the hardship and may be allowed to
242provide the roll in an alternative format at the executive
243director's discretion. If the tax roll submitted pursuant to
244this section is in an incompatible format or if its data field
245integrity is lacking in any respect, such failure shall operate
246as an automatic extension of time to submit the roll. Additional
247parcel-level data that may be required by the executive director
248include, but are not limited to, codes, fields, and data
249pertaining to:
250     1.  The elements set forth in s. 193.114; and
251     2.  Property characteristics, including location and other
252legal, physical, and economic characteristics regarding the
253property, including, but not limited to, parcel-level
254geographical information system information.
255     Section 3.  Subsection (8) of section 193.155, Florida
256Statutes, as amended by section 5 of chapter 2007-339, Laws of
257Florida, is amended to read:
258     193.155  Homestead assessments.--Homestead property shall
259be assessed at just value as of January 1, 1994. Property
260receiving the homestead exemption after January 1, 1994, shall
261be assessed at just value as of January 1 of the year in which
262the property receives the exemption unless the provisions of
263subsection (8) apply.
264     (8)  Property assessed under this section shall be assessed
265at less than just value following a change of ownership when the
266person who establishes a new homestead has received a homestead
267exemption as of January 1 of either of the 2 immediately
268preceding years. A person who establishes a new homestead as of
269January 1, 2008, is entitled to have the new homestead assessed
270at less than just value only if that person received a homestead
271exemption on January 1, 2007, and only if this subsection
272applies retroactive to January 1, 2008. For purposes of this
273subsection, a husband and wife who owned and both permanently
274resided on a previous homestead shall each be considered to have
275received the homestead exemption even though only the husband or
276the wife applied for the homestead exemption on the previous
277homestead. The assessed value of the newly established homestead
278shall be determined as provided in this subsection.
279     (a)  If the just value of the new homestead as of January 1
280is greater than or equal to the just value of the immediate
281prior homestead as of January 1 of the year in which the
282immediate prior homestead was abandoned, the assessed value of
283the new homestead shall be the just value of the new homestead
284minus an amount equal to the lesser of $500,000 or the
285difference between the just value and the assessed value of the
286immediate prior homestead as of January 1 of the year in which
287the prior homestead was abandoned. Thereafter, the homestead
288shall be assessed as provided in this section.
289     (b)  If the just value of the new homestead as of January 1
290is less than the just value of the immediate prior homestead as
291of January 1 of the year in which the immediate prior homestead
292was abandoned, the assessed value of the new homestead shall be
293equal to the just value of the new homestead divided by the just
294value of the immediate prior homestead and multiplied by the
295assessed value of the immediate prior homestead. However, if the
296difference between the just value of the new homestead and the
297assessed value of the new homestead calculated pursuant to this
298paragraph is greater than $500,000, the assessed value of the
299new homestead shall be increased so that the difference between
300the just value and the assessed value equals $500,000.
301Thereafter, the homestead shall be assessed as provided in this
302section.
303     (c)  If two or more persons who have each received a
304homestead exemption as of January 1 of either of the 2
305immediately preceding years and who would otherwise be eligible
306to have a new homestead property assessed under this subsection
307establish a single new homestead, the reduction from in just
308value is limited to the higher of the difference between the
309just value and the assessed value of either of the prior
310eligible homesteads as of January 1 of the year in which either
311of the eligible prior homesteads was abandoned, but may not
312exceed $500,000.
313     (d)  If two or more persons abandon jointly owned and
314jointly titled property that received a homestead exemption as
315of January 1 of either of the 2 immediately preceding years, and
316one or more such persons who were entitled to and received a
317homestead exemption on the abandoned property establish a new
318homestead that would otherwise be eligible for assessment under
319this subsection, each such person establishing a new homestead
320is entitled to a reduction from in just value for the new
321homestead equal to the just value of the prior homestead minus
322the assessed value of the prior homestead divided by the number
323of owners of the prior homestead who received a homestead
324exemption, unless the title of the property contains specific
325ownership shares, in which case the share of reduction from just
326value shall be proportionate to the ownership share. In
327calculating the assessment reduction to be transferred from a
328prior homestead that has an assessment reduction for living
329quarters of parents or grandparents pursuant to s. 193.703, the
330value calculated pursuant to s. 193.703(6) must first be added
331back to the assessed value of the prior homestead. The total
332reduction from in just value for all new homesteads established
333under this paragraph may not exceed $500,000. There shall be no
334reduction from just in assessed value of any new homestead
335unless the prior homestead is reassessed at just value or is
336reassessed under subsection (3) or this subsection as of January
3371 after the abandonment occurs.
338     (e)  For purposes of receiving an assessment reduction
339pursuant to this subsection, a person entitled to assessment
340under this section may abandon his or her homestead even though
341it remains his or her primary residence by notifying the
342property appraiser of the county where the homestead is located.
343This notification must be in writing and delivered at the same
344time as or before timely filing a new application for homestead
345exemption on the property.
346     (f)(e)  In order to have his or her homestead property
347assessed under this subsection, a person must file a form
348provided by the department as an attachment to the application
349for homestead exemption. This form, which must include a sworn
350statement attesting to the applicant's entitlement to assessment
351under this subsection, shall be considered sufficient
352documentation for applying for assessment under this subsection
353provide to the property appraiser a copy of his or her notice of
354proposed property taxes for an eligible prior homestead or other
355similar documentation at the same time he or she applies for the
356homestead exemption, and must sign a sworn statement, on a form
357prescribed by the department, attesting to his or her
358entitlement to the assessment.
359
360The department shall require by rule that the required form
361documentation be submitted with the application for homestead
362exemption application under the timeframes and processes set
363forth in chapter 196 to the extent practicable, and that the
364filing of the statement be supported by copies of such notices.
365     (g)1.  If the previous homestead was located in a county
366different from where the new homestead is located, the property
367appraiser in the county where the new homestead is located must
368transmit a copy of the completed form together with a completed
369application for homestead exemption to the property appraiser in
370the county where the previous homestead was located. If the
371previous homesteads of applicants for transfer were in more than
372one county, each applicant from a different county must submit a
373separate form.
374     2.  The property appraiser in the county where the previous
375homestead was located must return information to the property
376appraiser in the county where the new homestead is located by
377April 1 or within 2 weeks after receipt of the completed
378application from that property appraiser, whichever is later. As
379part of the information returned, the property appraiser in the
380county where the previous homestead was located must provide
381sufficient information concerning the previous homestead to
382allow the property appraiser in the county where the new
383homestead is located to calculate the amount of the assessment
384limitation difference that may be transferred and must certify
385whether the previous homestead was abandoned and has been or
386will be reassessed at just value or reassessed according to this
387subsection as of the January 1 following its abandonment.
388     3.  Based on the information provided on the form from the
389property appraiser in the county where the previous homestead
390was located, the property appraiser in the county where the new
391homestead is located shall calculate the amount of the
392assessment limitation difference that may be transferred and
393apply such difference to the January 1 assessment of the new
394homestead.
395     4.  All property appraisers having information-sharing
396agreements with the department are authorized to share
397confidential tax information with each other pursuant to s.
398195.084, including social security numbers and linked
399information on the forms provided pursuant to this section.
400     5.  The transfer of any limitation is not final until all
401values on the assessment roll on which the transfer is based are
402final. If such values are final after tax notice bills have been
403sent, the property appraiser shall make appropriate corrections
404and a corrected tax notice bill shall be sent. Any values that
405are under administrative or judicial review shall be noticed to
406the tribunal or court for accelerated hearing and resolution so
407that the intent of this subsection may be carried out.
408     6.  If the property appraiser in the county where the
409previous homestead was located has not provided information
410sufficient to identify the previous homestead and the assessment
411limitation difference is transferable, the taxpayer may file an
412action in circuit court, in that county, seeking to establish
413that such property appraiser must provide such information.
414     7.  If the information from the property appraiser in the
415county where the previous homestead was located is provided
416after the procedures in this section are exercised, the property
417appraiser in the county where the new homestead is located shall
418make appropriate corrections and a corrected tax notice and tax
419bill shall be sent.
420     8.  This subsection does not authorize the consideration or
421adjustment of the just, assessed, or taxable value of the
422previous homestead property.
423     9.  The property appraiser in the county where the new
424homestead is located shall promptly notify a taxpayer if the
425information received, or available, is insufficient to identify
426the previous homestead and the amount of the assessment
427limitation difference that is transferable. Such notification
428shall be sent on or before July 1 as specified in s. 196.151.
429     10.  The taxpayer may correspond with the property
430appraiser in the county where the previous homestead was located
431to further seek to identify the homestead and the amount of the
432assessment limitation difference that is transferable.
433     11.  If the property appraiser in the county where the
434previous homestead was located supplies sufficient information
435to the property appraiser in the county where the new homestead
436is located, such information shall be considered timely if
437provided in time for inclusion on the notice of proposed
438property taxes sent pursuant to ss. 194.011 and 200.065(1).
439     12.  If the property appraiser has not received information
440sufficient to identify the previous homestead and the amount of
441the assessment limitation difference that is transferable before
442mailing the notice of proposed property taxes, the taxpayer may
443file a petition with the value adjustment board in the county
444where the new homestead is located.
445     (h)  Any person who is qualified to have his or her
446property assessed under this subsection and who fails to file an
447application by March 1 may file an application for assessment
448under this subsection and may file, pursuant to s. 194.011(3), a
449petition with the value adjustment board requesting that an
450assessment under this subsection be granted. Such petition may
451be filed at any time during the taxable year on or before the
45225th day following the mailing of the notice by the property
453appraiser as provided in s. 194.011(1). Notwithstanding s.
454194.013, such person must pay a nonrefundable fee of $15 upon
455filing the petition. Upon reviewing the petition, if the person
456is qualified to receive the assessment under this subsection and
457demonstrates particular extenuating circumstances judged by the
458property appraiser or the value adjustment board to warrant
459granting the assessment, the property appraiser or the value
460adjustment board may grant an assessment under this subsection.
461For the 2008 assessments, all such petitioners for assessment
462under this subsection shall be considered to have demonstrated
463particular extenuating circumstances.
464     (i)  Any person who is qualified to have his or her
465property assessed under this subsection and who fails to timely
466file an application for his or her new homestead in the first
467year following eligibility may file in a subsequent year. The
468assessment reduction shall be applied to assessed value in the
469year the transfer is first approved, and refunds of tax may not
470be made for previous years.
471     (j)  The property appraisers of the state shall, as soon as
472practicable after March 1 of each year and on or before July 1
473of that year, carefully consider all applications for assessment
474under this subsection that have been filed in their respective
475offices on or before March 1 of that year. If, upon
476investigation, the property appraiser finds that the applicant
477is entitled to assessment under this subsection, the property
478appraiser shall make such entries upon the tax rolls of the
479county as are necessary to allow the assessment. If, after due
480consideration, the property appraiser finds that the applicant
481is not entitled under the law to assessment under this
482subsection, the property appraiser shall immediately make out a
483notice of such disapproval, giving his or her reasons therefor,
484and a copy of the notice must be served upon the applicant by
485the property appraiser either by personal delivery or by
486registered mail to the post office address given by the
487applicant. The applicant may appeal the decision of the property
488appraiser refusing to allow the assessment under this subsection
489to the value adjustment board, and the board shall review the
490application and evidence presented to the property appraiser
491upon which the applicant based the claim and shall hear the
492applicant in person or by agent on behalf of his or her right to
493such assessment. Such appeal shall be heard by an attorney
494special magistrate if the value adjustment board uses special
495magistrates. The value adjustment board shall reverse the
496decision of the property appraiser in the cause and grant
497assessment under this subsection to the applicant if, in its
498judgment, the applicant is entitled to be granted the assessment
499or shall affirm the decision of the property appraiser. The
500action of the board is final in the cause unless the applicant,
501within 15 days following the date of refusal of the application
502by the board, files in the circuit court of the county in which
503the homestead is located a proceeding against the property
504appraiser for a declaratory judgment as is provided by chapter
50586 or other appropriate proceeding. The failure of the taxpayer
506to appear before the property appraiser or value adjustment
507board or to file any paper other than the application as
508provided in this subsection does not constitute any bar to or
509defense in the proceedings.
510     Section 4.  Subsections (7), (8), and (9) of section
511193.1554, Florida Statutes, as created by section 10 of chapter
5122007-339, Laws of Florida, are renumbered as subsections (8),
513(9), and (10), respectively, and a new subsection (7) is added
514to that section to read:
515     193.1554  Assessment of nonhomestead residential
516property.--
517     (7)  Any increase in the value of property assessed under
518this section that is attributable to combining or dividing
519parcels shall be assessed at just value, and the just value
520shall be apportioned among the parcels created.
521     Section 5.  Subsections (7), (8), and (9) of section
522193.1555, Florida Statutes, as created by section 12 of chapter
5232007-339, Laws of Florida, are renumbered as subsections (8),
524(9), and (10), respectively, and a new subsection (7) is added
525to that section to read:
526     193.1555  Assessment of certain residential and
527nonresidential real property.--
528     (7)  Any increase in the value of property assessed under
529this section that is attributable to combining or dividing
530parcels shall be assessed at just value, and the just value
531shall be apportioned among the parcels created.
532     Section 6.  Section 193.1556, Florida Statutes, as created
533by section 14 of chapter 2007-339, Laws of Florida, is amended
534to read:
535     193.1556  Notice of change of ownership or control Annual
536application required for assessment.--
537     (1)  Every person or entity who, on January 1, has the
538legal title to real property that is entitled to assessment
539under s. 193.1554 or s. 193.1555 shall, on or before March 1 of
540each year, file an application for assessment under s. 193.1554
541or s. 193.1555 with the county property appraiser, listing and
542describing the property for which such assessment is claimed,
543and certifying its ownership and use. The Department of Revenue
544shall prescribe the forms upon which the application is made.
545Failure to make application, when required, on or before March 1
546of any year constitutes a waiver of the assessment under s.
547193.1554 or s. 193.1555 for that year, except as provided in
548subsection (4) or subsection (5).
549     (2)  The owner of property that was assessed under s.
550193.1554 or s. 193.1555 in the prior year, or a property owner
551who filed an original application that was denied in the prior
552year solely for not being timely filed, may reapply on a short
553form as provided by the department. The short form shall require
554the applicant to affirm that the ownership and use of the
555property have not changed since the initial application and that
556no changes, additions, or improvements have been made to the
557property.
558     (3)  Once an original application for assessment under s.
559193.1554 or s. 193.1555 has been granted, in each succeeding
560year on or before February 1, the property appraiser shall mail
561a renewal application to the applicant, and the property
562appraiser shall accept from each such applicant a renewal
563application on a form to be prescribed by the Department of
564Revenue. Such renewal application shall be accepted as evidence
565of eligibility for assessment under s. 193.1554 or s. 193.1555
566by the property appraiser unless he or she denies the
567application. Upon denial, the property appraiser shall serve, on
568or before July 1 of each year, a notice setting forth the
569grounds for denial on the applicant by first-class mail. Any
570applicant objecting to such denial may file a petition as
571provided for in s. 194.011(3).
572     (4)  The value adjustment board shall grant assessment
573under s. 193.1554 or s. 193.1555 for an otherwise eligible
574applicant if the applicant can clearly document that failure to
575apply by March 1 was the result of postal error.
576     (5)  Any applicant whose property qualifies for assessment
577under s. 193.1554 or s. 193.1555 and who fails to file an
578application by March 1, may file an application for such
579assessment and may file, pursuant to s. 194.011(3), a petition
580with the value adjustment board requesting that assessment under
581s. 193.1554 or s. 193.1555 be granted. Such petition may be
582filed at any time during the taxable year on or before the 25th
583day following the mailing of the notice by the property
584appraiser as provided in s. 194.011(1). Notwithstanding the
585provisions of s. 194.013, such person must pay a nonrefundable
586fee of $15 upon filing the petition. Upon reviewing the
587petition, if the applicant's property qualifies for assessment
588under s. 193.1554 or s. 193.1555 and the applicant demonstrates
589particular extenuating circumstances judged by the property
590appraiser or the value adjustment board to warrant granting such
591assessment, the property appraiser or the value adjustment board
592may grant such assessment.
593     (6)  A county may, at the request of the property appraiser
594and by a majority vote of its governing body, waive the
595requirement that an annual application or statement be made for
596assessment of property within the county under s. 193.1554 or s.
597193.1555 after an initial application is made and such
598assessment is granted. Notwithstanding such waiver, refiling of
599an application or statement shall be required when any property
600assessed under s. 193.1554 or s. 193.1555 is sold or otherwise
601disposed of; when the ownership changes in any manner; or when
602any change, addition, or improvement is made to the property. In
603its deliberations on whether to waive the annual application or
604statement requirement, the governing body shall consider the
605possibility of fraudulent claims that may occur due to the
606waiver of the annual application requirement.
607     (7)  Any person or entity that owns It is the duty of the
608owner of any property assessed under s. 193.1554 or s. 193.1555
609must who is not required to file an annual application or
610statement to notify the property appraiser promptly of any
611change of ownership or control as defined in ss. 193.1554(5) and
612193.1555(5) whenever the use of the property or the status or
613condition of the owner changes. If any property owner fails to
614so notify the property appraiser and the property appraiser
615determines that for any year within the prior 10 years the
616owner's property was not entitled to assessment under s.
617193.1554 or s. 193.1555, the owner of the property is subject to
618the taxes avoided as a result of such failure plus 15 percent
619interest per annum and a penalty of 50 percent of the taxes
620avoided. It is the duty of the property appraiser making such
621determination to record in the public records of the county a
622notice of tax lien against any property owned by that person or
623entity in the county, and such property must be identified in
624the notice of tax lien. Such property is subject to the payment
625of all taxes and penalties. Such lien when filed shall attach to
626any property, identified in the notice of tax lien, owned by the
627person or entity that illegally or improperly was assessed under
628s. 193.1554 or s. 193.1555. If such person or entity no longer
629owns property in that county, but owns property in some other
630county or counties in the state, it shall be the duty of the
631property appraiser to record a notice of tax lien in such other
632county or counties, identifying the property owned by such
633person or entity in such county or counties, and it becomes a
634lien against such property in such county or counties.
635     Section 7.  Subsection (2) of section 194.011, Florida
636Statutes, is amended, and subsection (6) is added to that
637section, to read:
638     194.011  Assessment notice; objections to assessments.--
639     (2)  Any taxpayer who objects to the assessment placed on
640any property taxable to him or her, including the assessment of
641homestead property at less than just value under s. 193.155(8),
642may request the property appraiser to informally confer with the
643taxpayer. Upon receiving the request, the property appraiser, or
644a member of his or her staff, shall confer with the taxpayer
645regarding the correctness of the assessment. At this informal
646conference, the taxpayer shall present those facts considered by
647the taxpayer to be supportive of the taxpayer's claim for a
648change in the assessment of the property appraiser. The property
649appraiser or his or her representative at this conference shall
650present those facts considered by the property appraiser to be
651supportive of the correctness of the assessment. However,
652nothing herein shall be construed to be a prerequisite to
653administrative or judicial review of property assessments.
654     (6)  The following provisions apply to petitions to the
655value adjustment board concerning the assessment of homestead
656property at less than just value under s. 193.155(8):
657     (a)  If the taxpayer does not agree with the amount of the
658assessment limitation difference for which the taxpayer
659qualifies as stated by the property appraiser in the county
660where the previous homestead property was located, or if the
661property appraiser in that county has not stated that the
662taxpayer qualifies to transfer any assessment limitation
663difference, upon the taxpayer filing a petition to the value
664adjustment board in the county where the new homestead property
665is located, the value adjustment board in that county shall,
666upon receiving the appeal, send a notice to the value adjustment
667board in the county where the previous homestead was located,
668which shall reconvene if it has already adjourned.
669     (b)  Such notice operates as a petition in, and creates an
670appeal to, the value adjustment board in the county where the
671previous homestead was located of all issues surrounding the
672previous assessment differential for the taxpayer involved.
673However, the taxpayer may not petition to have the just,
674assessed, or taxable value of the previous homestead changed.
675     (c)  The value adjustment board in the county where the
676previous homestead was located shall set the petition for
677hearing and notify the taxpayer, the property appraiser in the
678county where the previous homestead was located, the property
679appraiser in the county where the new homestead is located, and
680the value adjustment board in that county and shall hear the
681appeal. Such appeal shall be heard by an attorney special
682magistrate if the value adjustment board in the county where the
683previous homestead was located uses special magistrates. The
684taxpayer may attend such hearing and present evidence, but need
685not do so. The value adjustment board in the county where the
686previous homestead was located shall issue a decision and send a
687copy of the decision to the value adjustment board in the county
688where the new homestead is located.
689     (d)  In hearing the appeal in the county where the new
690homestead is located, that value adjustment board shall consider
691the decision of the value adjustment board in the county where
692the previous homestead was located on the issues pertaining to
693the previous homestead and on the amount of any assessment
694reduction for which the taxpayer qualifies. The value adjustment
695board in the county where the new homestead is located may not
696hold its hearing until it has received the decision from the
697value adjustment board in the county where the previous
698homestead was located.
699     (e)  In any circuit court proceeding to review the decision
700of the value adjustment board in the county where the new
701homestead is located, the court may also review the decision of
702the value adjustment board in the county where the previous
703homestead was located.
704     Section 8.  Subsection (7) is added to section 196.031,
705Florida Statutes, as amended by section 6 of chapter 2007-339,
706Laws of Florida, to read:
707     196.031  Exemption of homesteads.--
708     (7)  The exemptions provided in paragraphs (1)(a) and (b)
709and other homestead exemptions shall be applied as follows:
710     (a)  The exemption in paragraph (1)(a) shall apply to the
711first $25,000 of assessed value;
712     (b)  The second $25,000 of assessed value shall be taxable
713unless other exemptions, as listed in paragraph (d), are
714applicable in the order listed;
715     (c)  The additional homestead exemption in paragraph (1)(b)
716for levies other than school district levies shall be applied to
717the assessed value greater than $50,000 before any other
718exemptions are applied to that assessed value; and
719     (d)  Other exemptions include and shall be applied in the
720following order: widows, widowers, blind persons, and totally
721and permanently disabled persons, as provided in s. 196.202;
722disabled ex-servicemembers and surviving spouses, as provided in
723s. 196.24, applicable to all levies; the local option low-income
724senior exemption up to $50,000, applicable to county levies or
725municipal levies, as provided in s. 196.075; and the disabled
726veterans' percentage discount, as provided in s. 196.082.
727     Section 9.  Section 196.183, Florida Statutes, as created
728by section 8 of chapter 2007-339, Laws of Florida, is amended to
729read:
730     196.183  Exemption for tangible personal property.--
731     (1)  Each tangible personal property tax return is eligible
732for an exemption from ad valorem taxation of up to $25,000 of
733assessed value. A single return must be filed for each site in
734the county where the owner of tangible personal property
735transacts business. Owners of freestanding property placed at
736multiple sites, other than sites where the owner transacts
737business, must file a single return, including all such property
738located in the county. Freestanding property placed at multiple
739sites includes vending and amusement machines, LP/propane tanks,
740utility and cable company property, billboards, leased
741equipment, and similar property that is not customarily located
742in the offices, stores, or plants of the owner, but is placed
743throughout the county. Railroads, private carriers, and other
744companies assessed pursuant to s. 193.085 shall be allowed one
745$25,000 exemption for each county to which the value of their
746property is allocated. The $25,000 exemption for freestanding
747property placed at multiple locations and for centrally assessed
748property shall be allocated in equal amounts to each taxing
749authority levying tax on such property. If, in so allocating the
750exemption, the full allocated exempt amount for any taxing
751authority cannot be taken, any unused portion shall be
752reallocated among the remaining taxing authorities.
753     (2)  For purposes of this section, a "site where the owner
754of tangible personal property transacts business" includes
755facilities where the business ships or receives goods, employees
756of the business are located, goods or equipment of the business
757are stored, or goods or services of the business are produced,
758manufactured, or developed, or similar facilities located in
759offices, stores, warehouses, plants, or other locations of the
760business. Sites where only the freestanding property of the
761owner is located shall not be considered sites where the owner
762of tangible personal property transacts business.
763     (3)(2)  The requirement that an annual tangible personal
764property tax return pursuant to s. 193.052 be filed for
765taxpayers owning taxable property the value of which, as listed
766on the return, does not exceed the exemption provided in this
767section is waived. In order to qualify for this waiver, a
768taxpayer must file an initial return on which the exemption is
769taken. If, in subsequent years, the taxpayer owns taxable
770property the value of which, as listed on the return, exceeds
771the exemption, the taxpayer is obligated to file a return. The
772taxpayer may again qualify for the waiver only after filing a
773return on which the value as listed on the return does not
774exceed the exemption. A return filed or required to be filed
775shall be considered an application filed or required to be filed
776for the exemption under this section.
777     (4)  Owners of property previously assessed by the property
778appraiser without a return being filed may, at the option of the
779property appraiser, qualify for the exemption under this section
780without filing an initial return.
781     (5)(3)  The exemption provided in this section does not
782apply in any year a taxpayer fails to timely file a return that
783is not waived pursuant to subsection (3) or subsection (4) (2).
784Any taxpayer who received a waiver pursuant to subsection (3) or
785subsection (4) (2) and who owns taxable property the value of
786which, as listed on the return, exceeds the exemption in a
787subsequent year and who fails to file a return with the property
788appraiser is subject to the penalty contained in s.
789193.072(1)(a) calculated without the benefit of the exemption
790pursuant to this section. Any taxpayer claiming more exemptions
791than allowed pursuant to subsection (1) is subject to the taxes
792exempted as a result of wrongfully claiming the additional
793exemptions plus 15 percent interest per annum and a penalty of
79450 percent of the taxes exempted. By February 1 of each year,
795the property appraiser shall notify by mail all taxpayers whose
796requirement for filing an annual tangible personal property tax
797return was waived in the previous year. The notification shall
798state that a return must be filed if the value of the taxpayer's
799tangible personal property exceeds the exemption and include the
800penalties for failure to file such a return.
801     (6)(4)  The exemption provided in this section does not
802apply to a mobile home that is presumed to be tangible personal
803property pursuant to s. 193.075(2).
804     Section 10.  Subsection (5) of section 197.3632, Florida
805Statutes, is amended to read:
806     197.3632  Uniform method for the levy, collection, and
807enforcement of non-ad valorem assessments.--
808     (5)(a)  By September 15 of each year, the chair of the
809local governing board or his or her designee shall certify a
810non-ad valorem assessment roll on compatible electronic medium
811to the tax collector. The local government shall post the non-ad
812valorem assessment for each parcel on the roll. The tax
813collector shall not accept any such roll that is not certified
814on compatible electronic medium and that does not contain the
815posting of the non-ad valorem assessment for each parcel. It is
816the responsibility of the local governing board that such roll
817be free of errors and omissions. Alterations to such roll may be
818made by the chair or his or her designee up to 10 days before
819certification. If the tax collector discovers errors or
820omissions on such roll, he or she may request the local
821governing board to file a corrected roll or a correction of the
822amount of any assessment.
823     (b)  Beginning in 2009, by December 15 of each year, the
824tax collector shall provide to the department a copy of each
825local governing board's non-ad valorem assessment roll
826containing the data elements and in the format prescribed by the
827executive director. In addition, beginning in 2008, a report
828shall be provided to the department by December 15 of each year
829for each non-ad valorem assessment roll, including, but not
830limited to, the following information:
831     1.  The name and type of local governing board levying the
832non-ad valorem assessment;
833     2.  Whether the local government levies a property tax;
834     3.  The basis for the levy;
835     4.  The rate of assessment;
836     5.  The total amount of non-ad valorem assessment levied;
837and
838     6.  The number of parcels affected.
839     Section 11.  Subsection (5) of section 200.065, Florida
840Statutes, is amended to read:
841     200.065  Method of fixing millage.--
842     (5)  Beginning in the 2009-2010 fiscal year and in each
843year thereafter:
844     (a)  The maximum millage rate that a county, municipality,
845special district dependent to a county or municipality,
846municipal service taxing unit, or independent special district
847may levy is a rolled-back rate based on the amount of taxes
848which would have been levied in the prior year if the maximum
849millage rate had been applied, adjusted for change growth in per
850capita Florida personal income and changes in geographic
851boundaries not adopted by referendum, unless a higher rate is
852adopted, in which case the maximum is the adopted rate. The
853maximum millage rate applicable to a county authorized to levy a
854county public hospital surtax under s. 212.055 that did so in
855fiscal year 2007 shall exclude the revenues required to be
856contributed to the county public general hospital in the current
857fiscal year for the purposes of making the maximum millage rate
858calculation, but shall be added back to the maximum millage rate
859allowed after the roll back has been applied, the total of which
860shall be considered the maximum millage rate for such a county
861for purposes of this subsection. The revenue required to be
862contributed to the county public general hospital for the
863upcoming fiscal year shall be calculated by multiplying 11.873
864percent by the millage rate levied for countywide purposes in
865fiscal year 2007 and multiplying the result by 95 percent of the
866preliminary tax roll for the upcoming fiscal year. A higher rate
867may be adopted only under the following conditions:
868     1.  A rate of not more than 110 percent of the rolled-back
869rate based on the previous year's maximum millage rate, adjusted
870for change growth in per capita Florida personal income and
871changes in geographic boundaries not adopted by referendum, may
872be adopted if approved by a two-thirds vote of the membership of
873the governing body of the county, municipality, or independent
874district; or
875     2.  A rate in excess of 110 percent may be adopted if
876approved by a unanimous vote of the membership of the governing
877body of the county, municipality, or independent district or by
878a three-fourths vote of the membership of the governing body if
879the governing body has nine or more members, or if the rate is
880approved by a referendum.
881     (b)  The millage rate of a county or municipality,
882municipal service taxing unit of that county, and any special
883district dependent to that county or municipality may exceed the
884maximum millage rate calculated pursuant to this subsection if
885the total county ad valorem taxes levied or total municipal ad
886valorem taxes levied do not exceed the maximum total county ad
887valorem taxes levied or maximum total municipal ad valorem taxes
888levied respectively. Voted millage and taxes levied by a
889municipality or independent special district that has levied ad
890valorem taxes for less than 5 years are not subject to this
891limitation. The millage rate of a county authorized to levy a
892county public hospital surtax under s. 212.055 may exceed the
893maximum millage rate calculated pursuant to this subsection to
894the extent necessary to account for the revenues required to be
895contributed to the county public hospital. Total taxes levied
896may exceed the maximum calculated pursuant to subsection (6) as
897a result of an increase in taxable value above that certified in
898subsection (1) if such increase is less than the percentage
899amounts contained in subsection (6) or if the administrative
900adjustment cannot be made because the value adjustment board is
901still in session at the time the tax roll is extended; otherwise
902however, if such increase in taxable value exceeds the
903percentage amounts contained in this subsection, millage rates
904subject to this subsection, s. 200.185, or s. 200.186 may must
905be reduced so that total taxes levied do not exceed the maximum.
906
907Any unit of government operating under a home rule charter
908adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
909Constitution of 1885, as preserved by s. 6(e), Art. VIII of the
910State Constitution of 1968, which is granted the authority in
911the State Constitution to exercise all the powers conferred now
912or hereafter by general law upon municipalities and which
913exercises such powers in the unincorporated area shall be
914recognized as a municipality under this subsection. For a
915downtown development authority established before the effective
916date of the 1968 State Constitution which has a millage that
917must be approved by a municipality, the governing body of that
918municipality shall be considered the governing body of the
919downtown development authority for purposes of this subsection.
920     Section 12.  Subsections (5) and (8) of section 200.185,
921Florida Statutes, are amended to read:
922     200.185  Maximum millage rates for the 2007-2008 and 2008-
9232009 fiscal years.--
924     (5)  In the 2008-2009 fiscal year, a county, municipal
925service taxing units of that county, and special districts
926dependent to that county; a municipality and special districts
927dependent to that municipality; and an independent special
928district may levy a maximum millage determined as follows:
929     (a)1.  The maximum millage rate that may be levied shall be
930the rolled-back rate calculated pursuant to s. 200.065 and
931adjusted for change growth in per capita Florida personal income
932and changes in geographic boundaries not adopted by referendum,
933except that:
934     a.  Ad valorem tax revenue levied in the 2007-2008 fiscal
935year and used in the calculation of the rolled-back rate shall
936be reduced by any tax revenue resulting from a millage rate
937approved by a super majority vote of the governing board of the
938taxing authority in excess of the maximum rate that could have
939been levied by a majority vote as provided in this section.
940     b.  The taxable value within the jurisdiction of each
941taxing authority used in the calculation of the rolled-back rate
942shall be increased by an amount equal to the reduction in
943taxable value occurring as a result of the amendments to the
944State Constitution contained in SJR 2-D (2007) providing an
945additional homestead exemption, providing portability of the
946Save-Our-Homes differential, providing an exemption from ad
947valorem taxation for tangible personal property, and providing a
94810-percent limitation on assessment increases for certain
949properties.
950     2.  For a county authorized to levy a county public
951hospital surtax under s. 212.055 that did so in fiscal year
9522007, the maximum millage rate shall exclude the revenues
953required to be contributed to the county public general hospital
954in the current fiscal year for the purposes of making the
955maximum millage rate calculation, but shall be added back to the
956maximum millage rate allowed after the applicable percentage of
957the rolled-back rate as provided in subparagraphs (2)(a)1.
958through 5. has been applied, the total of which shall be
959considered the maximum millage rate for such a county for
960purposes of this subsection. The revenue required to be
961contributed to the county public general hospital for the
962upcoming fiscal year shall be calculated by multiplying 11.873
963percent by the millage rate levied for countywide purposes in
964fiscal year 2007 and multiplying the result by 95 percent of the
965preliminary tax roll for the upcoming fiscal year. For a
966downtown development authority established before the effective
967date of the 1968 State Constitution which has a millage that
968must be approved by a municipality, the governing body of that
969municipality shall be considered the governing body of the
970downtown development authority for purposes of this subsection.
971     (b)  A rate in excess of the maximum millage rate allowed
972under paragraph (a), but of not more than 110 percent of the
973rate in paragraph (a) determined without taking into account the
974adjustment in sub-subparagraph (a)1.b., may be levied if
975approved by a two-thirds vote of the membership of the governing
976body of the county, municipality, or independent district.
977     (c)  A rate in excess of the millage rate allowed in
978paragraph (b) may be levied if approved by a unanimous vote of
979the membership of the governing body of the county,
980municipality, or independent district or by a three-fourths vote
981of the membership of the governing body if the governing body
982has nine or more members, or if approved by a referendum of the
983voters.
984     (8)  The millage rate of a county or municipality,
985municipal service taxing unit of that county, and any special
986district dependent to that county or municipality may exceed in
987any year the maximum millage rate calculated pursuant to this
988section if the total county ad valorem taxes levied or total
989municipal ad valorem taxes levied, as defined in s. 200.001, do
990not exceed the maximum total county ad valorem taxes levied or
991maximum total municipal ad valorem taxes levied, as defined in
992s. 200.001, respectively. Voted millage, as defined in s.
993200.001, and taxes levied by a municipality or independent
994special district that has levied ad valorem taxes for less than
9955 years are not subject to the limitation on millage rates
996provided by this section. Total taxes levied may exceed the
997maximum calculated pursuant to this section as a result of an
998increase in taxable value above that certified in s. 200.065(1)
999if such increase is less than the percentage amounts contained
1000in s. 200.065(6) or if the administrative adjustment cannot be
1001made because the value adjustment board is still in session at
1002the time the tax roll is extended; otherwise however, if such
1003increase in taxable value exceeds the percentage amounts
1004contained in s. 200.065(6), millage rates subject to this
1005section may must be reduced so that total taxes levied do not
1006exceed the maximum. Any unit of government operating under a
1007home rule charter adopted pursuant to ss. 10, 11, and 24, Art.
1008VIII of the State Constitution of 1885, as preserved by s. 6(e),
1009Art. VIII of the State Constitution of 1968, which is granted
1010the authority in the State Constitution to exercise all the
1011powers conferred now or hereafter by general law upon
1012municipalities and which exercises such powers in the
1013unincorporated area shall be recognized as a municipality under
1014this section.
1015     Section 13.  (1)  The executive director of the Department
1016of Revenue is authorized, and all conditions are deemed met, to
1017adopt emergency rules under ss. 120.536(1) and 120.54(4),
1018Florida Statutes, for the purpose of implementing this act.
1019     (2)  Notwithstanding any other provision of law, such
1020emergency rules shall remain in effect for 18 months after the
1021date of adoption and may be renewed during the pendency of
1022procedures to adopt rules addressing the subject of the
1023emergency rules.
1024     Section 14.  Notwithstanding the provisions of s.
1025193.155(8)(e) and (f), Florida Statutes, as amended by this act,
1026for the 2008 taxable year, the property appraiser must accept
1027and consider applications for assessment under s. 193.155(8),
1028Florida Statutes, that are submitted by May 1.
1029     Section 15.  The Department of Revenue shall report by
1030February 1, 2009, to the President of the Senate and the Speaker
1031of the House of Representatives on the effect of recent changes
1032in law on the Notice of Proposed Property Taxes as specified in
1033s. 200.069, Florida Statutes. The report shall examine the
1034consistency, completeness, and accuracy of the information being
1035provided to taxpayers in light of recently enacted exemptions
1036from property tax and assessment increase limitations and shall
1037examine the effect of these exemptions and assessment increase
1038limitations on school and nonschool taxable value and the
1039maximum millage levy limitations.
1040     Section 16.  Except as otherwise expressly provided in this
1041act, this act shall take effect upon becoming a law and shall
1042apply to the 2008 and subsequent tax rolls.


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