1 | A bill to be entitled |
2 | An act relating to property taxation; amending s. 193.114, |
3 | F.S.; revising the requirements specifying the information |
4 | that must be included on the real property assessment roll |
5 | and on the tangible personal property roll; amending s. |
6 | 193.1142, F.S.; authorizing the executive director of the |
7 | Department of Revenue to require that additional data be |
8 | provided on the assessment rolls; requiring that |
9 | assessment rolls be submitted in a format specified by the |
10 | executive director; authorizing a property appraiser to |
11 | use an alternative format in a case of hardship; |
12 | specifying additional parcel-level data that may be |
13 | required; amending s. 193.155, F.S.; revising provisions |
14 | governing the manner in which homestead property may be |
15 | assessed at less than just value; providing for |
16 | calculating the assessment reduction that may be |
17 | transferred from a prior homestead to a new homestead; |
18 | requiring that notice of the abandonment of a homestead be |
19 | in writing and delivered to the property appraiser before |
20 | or at the time of filing a new application; providing |
21 | procedures for the transfer of an assessment limitation |
22 | from a previous homestead to a new homestead; authorizing |
23 | property appraisers to share confidential tax information; |
24 | authorizing a taxpayer to file an action in circuit court |
25 | requiring a property appraiser to provide certain |
26 | information; authorizing a taxpayer to file a petition |
27 | with the value adjustment board; providing for a |
28 | nonrefundable fee; authorizing a taxpayer to file for the |
29 | transfer of an assessment limitation in a year subsequent |
30 | to the first year following establishment of the new |
31 | homestead; prohibiting a refund of taxes for previous |
32 | years; providing requirements for hearings before the |
33 | value adjustment board; amending ss. 193.1554 and |
34 | 195.1555, F.S., relating to nonhomestead residential |
35 | property and nonresidential real property; requiring that |
36 | an increase in the value of property be apportioned among |
37 | parcels under certain conditions; amending s. 193.1556, |
38 | F.S.; requiring that a property owner notify the property |
39 | appraiser of any change in ownership or control; amending |
40 | s. 194.011, F.S.; providing procedures under which a |
41 | taxpayer may object to an assessment of homestead property |
42 | at less than just value; requiring a certain value |
43 | adjustment board to hear the matter if a taxpayer |
44 | disagrees with a previous assessment; providing for an |
45 | appeal in the taxpayer's new county under certain |
46 | circumstances; authorizing the circuit court to review |
47 | decisions of the value adjustment boards under certain |
48 | circumstances; amending s. 196.031, F.S.; specifying the |
49 | order in which homestead exemptions are applied; amending |
50 | s. 196.183, F.S.; clarifying the taxation of freestanding |
51 | property; clarifying the meaning of the phrase "site where |
52 | the owner of tangible personal property transacts |
53 | business"; providing for previously assessed owners to |
54 | qualify for the exemption without filing a return at the |
55 | option of the property appraiser; requiring that property |
56 | appraisers annually notify taxpayers of the duty to file a |
57 | return if they no longer qualify for the exemption; |
58 | amending s. 197.3632, F.S.; requiring that the tax |
59 | collector provide certain additional information to the |
60 | Department of Revenue concerning non-ad valorem |
61 | assessments; amending s. 200.065, F.S.; revising the |
62 | calculation of maximum millage beginning in the 2009-2010 |
63 | fiscal year; amending s. 200.185, F.S.; revising the |
64 | calculation of maximum millage for the 2008-2009 fiscal |
65 | year; authorizing the executive director of the Department |
66 | of Revenue to adopt emergency rules; delaying the date by |
67 | which applications for an assessment of property under s. |
68 | 193.155(8), F.S., for 2008 must be submitted; requiring |
69 | the Department of Revenue to report to the Legislature by |
70 | a specified date on the effect of recent changes in the |
71 | law governing tax notices and the assessment limitations |
72 | and maximum millage limitations; providing for application |
73 | of the act; providing effective dates. |
74 |
|
75 | Be It Enacted by the Legislature of the State of Florida: |
76 |
|
77 | Section 1. Effective July 1, 2008, and applicable to the |
78 | 2009 and subsequent tax rolls, subsections (2) and (3) of |
79 | section 193.114, Florida Statutes, as amended by section 4 of |
80 | chapter 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 |
84 | for the preparation of the real property assessment roll shall |
85 | include 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 |
90 | and nonschool district assessed value for each statutory |
91 | provision 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 |
95 | difference between assessed and taxable value. |
96 | (h) The value of new construction. |
97 | (i) The value of any deletion from the property causing a |
98 | reduction in just value. |
99 | (j) Land characteristics, including the land use code, |
100 | land value, type and number of land units, land square footage, |
101 | and a code indicating a combination or splitting of parcels in |
102 | the previous year. |
103 | (k) Improvement characteristics, including improvement |
104 | quality, construction class, effective year built, actual year |
105 | built, total living or usable area, number of buildings, number |
106 | of residential units, value of special features, and a code |
107 | indicating the type of special feature. |
108 | (l) The market area code, according to department |
109 | guidelines. |
110 | (m) The neighborhood code, if used by the property |
111 | appraiser. |
112 | (n) For each sale of the property in the previous year, |
113 | the sale price, sale date, official record book and page number |
114 | or clerk instrument number, and basis for qualification or |
115 | disqualification as an arms-length transaction. Sale data must |
116 | be current on all tax rolls submitted to the department, and |
117 | sale qualification decisions must be recorded on the tax roll |
118 | within 3 months after the sale date. |
119 | (o) A code indicating that the physical attributes of the |
120 | property as of January 1 were significantly different from those |
121 | at the time of the last sale. |
122 | (p) The name and address of the owner or fiduciary |
123 | responsible for the payment of taxes on the property and an |
124 | indicator 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 |
128 | the parcel is located. |
129 | (t) Information specific to the homestead property, |
130 | including the social security number of the homestead applicant |
131 | and the applicant's spouse, if any, and, for homestead property |
132 | to which a homestead assessment difference was transferred in |
133 | the previous year, the number of owners among whom the previous |
134 | homestead was split, the assessment difference amount, the |
135 | county of the previous homestead, the parcel identification |
136 | number of the previous homestead, and the year in which the |
137 | difference was transferred. |
138 | (u) A code indicating confidentiality pursuant to s. |
139 | 119.071. |
140 | (v) The millage for each taxing authority levying tax on |
141 | the property. |
142 | (w) For tax rolls submitted subsequent to the tax roll |
143 | submitted pursuant to s. 193.1142, a notation indicating any |
144 | change in just value from the tax roll initially submitted |
145 | pursuant to s. 193.1142 and a code indicating the reason for the |
146 | change. |
147 | (a) A brief description of the property for purposes of |
148 | location and, effective January 1, 1996, a market area code |
149 | established according to department guidelines. However, if a |
150 | property appraiser uses a neighborhood code, beginning in 1994, |
151 | the property appraiser shall provide the neighborhood code to |
152 | the department. |
153 | (b) The just value (using the factors set out in s. |
154 | 193.011) of all property. The assessed value for school district |
155 | levies and for nonschool district levies shall be separately |
156 | listed. |
157 | (c) When property is wholly or partially exempt, a |
158 | categorization of such exemption. There shall be a separate |
159 | listing on the roll for exemptions pertaining to assessed value |
160 | for school district levies and for nonschool district levies. |
161 | (d) When property is classified so that it is assessed |
162 | other than under s. 193.011, the value according to its |
163 | classified use and its value as assessed under s. 193.011. |
164 | (e) The owner or fiduciary responsible for payment of |
165 | taxes on the property, his or her address, and an indication of |
166 | any fiduciary capacity (such as executor, administrator, |
167 | trustee, etc.) as appropriate. |
168 | (f) The millage levied on the property, including |
169 | separately, school district millage and nonschool district |
170 | millage. |
171 | (g) A separate listing for taxable value for school |
172 | district levies and for nonschool district levies. The tax shall |
173 | be determined by multiplying the millages by the taxable values |
174 | for school district levies and nonschool district levies. |
175 | (3) The department shall promulgate regulations and forms |
176 | for the preparation of the tangible personal property roll shall |
177 | include 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 |
184 | and nonschool district assessed value for each statutory |
185 | provision resulting in such difference. |
186 | (g) The taxable value. |
187 | (h) The amount of each exemption or discount causing a |
188 | difference between assessed and taxable value. |
189 | (i) The penalty rate. |
190 | (j) The name and address of the owner or fiduciary |
191 | responsible for the payment of taxes on the property and an |
192 | indicator 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 |
196 | the property. |
197 | (a) A code reference to the tax returns showing the |
198 | property. |
199 | (b) The just value (using the factors set out in s. |
200 | 193.011) of all such property subject to taxation. |
201 | (c) When property is wholly or partially exempt, a |
202 | categorization of such exemption. |
203 | (d) The owner or fiduciary responsible for payment of |
204 | taxes on the property, his or her address, and an indication of |
205 | any fiduciary capacity (such as executor, administrator, |
206 | trustee, etc.) as appropriate. |
207 | (e) The millages levied on the property. |
208 | (f) The tax, determined by multiplying the millages by the |
209 | taxable value. |
210 | (6) The rolls shall be prepared in the format and contain |
211 | the data fields specified pursuant to s. 193.1142. |
212 | Section 2. Subsection (1) of section 193.1142, Florida |
213 | Statutes, is amended to read: |
214 | 193.1142 Approval of assessment rolls.-- |
215 | (1)(a) Each assessment roll shall be submitted to the |
216 | executive director of the Department of Revenue for review in |
217 | the manner and form prescribed by the executive director |
218 | department on or before July 1. The department shall require the |
219 | assessment roll submitted under this section to include the |
220 | social security numbers required under s. 196.011. The roll |
221 | submitted to the executive director department need not include |
222 | centrally assessed properties prior to approval under this |
223 | subsection and subsection (2). Such review by the executive |
224 | director shall be made to determine if the rolls meet all the |
225 | appropriate requirements of law relating to form and just value. |
226 | Upon approval of the rolls by the executive director, who, as |
227 | used in this section, includes or his or her designee, the |
228 | hearings required in s. 194.032 may be held. |
229 | (b) In addition to the other requirements of this chapter, |
230 | the executive director is authorized to require that additional |
231 | data be provided on the assessment roll submitted under this |
232 | section and subsequent submissions of the tax roll. The |
233 | executive director is authorized to notify property appraisers |
234 | by April 1 of each year of the form and content of the |
235 | assessment roll to be submitted on July 1. |
236 | (c) The roll shall be submitted in the compatible |
237 | electronic format specified by the executive director. This |
238 | format includes comma delimited, or other character delimited, |
239 | flat file. Any property appraiser subject to hardship because of |
240 | the specified format may provide written notice to the executive |
241 | director by May 1 explaining the hardship and may be allowed to |
242 | provide the roll in an alternative format at the executive |
243 | director's discretion. If the tax roll submitted pursuant to |
244 | this section is in an incompatible format or if its data field |
245 | integrity is lacking in any respect, such failure shall operate |
246 | as an automatic extension of time to submit the roll. Additional |
247 | parcel-level data that may be required by the executive director |
248 | include, but are not limited to, codes, fields, and data |
249 | pertaining to: |
250 | 1. The elements set forth in s. 193.114; and |
251 | 2. Property characteristics, including location and other |
252 | legal, physical, and economic characteristics regarding the |
253 | property, including, but not limited to, parcel-level |
254 | geographical information system information. |
255 | Section 3. Subsection (8) of section 193.155, Florida |
256 | Statutes, as amended by section 5 of chapter 2007-339, Laws of |
257 | Florida, is amended to read: |
258 | 193.155 Homestead assessments.--Homestead property shall |
259 | be assessed at just value as of January 1, 1994. Property |
260 | receiving the homestead exemption after January 1, 1994, shall |
261 | be assessed at just value as of January 1 of the year in which |
262 | the property receives the exemption unless the provisions of |
263 | subsection (8) apply. |
264 | (8) Property assessed under this section shall be assessed |
265 | at less than just value following a change of ownership when the |
266 | person who establishes a new homestead has received a homestead |
267 | exemption as of January 1 of either of the 2 immediately |
268 | preceding years. A person who establishes a new homestead as of |
269 | January 1, 2008, is entitled to have the new homestead assessed |
270 | at less than just value only if that person received a homestead |
271 | exemption on January 1, 2007, and only if this subsection |
272 | applies retroactive to January 1, 2008. For purposes of this |
273 | subsection, a husband and wife who owned and both permanently |
274 | resided on a previous homestead shall each be considered to have |
275 | received the homestead exemption even though only the husband or |
276 | the wife applied for the homestead exemption on the previous |
277 | homestead. The assessed value of the newly established homestead |
278 | shall be determined as provided in this subsection. |
279 | (a) If the just value of the new homestead as of January 1 |
280 | is greater than or equal to the just value of the immediate |
281 | prior homestead as of January 1 of the year in which the |
282 | immediate prior homestead was abandoned, the assessed value of |
283 | the new homestead shall be the just value of the new homestead |
284 | minus an amount equal to the lesser of $500,000 or the |
285 | difference between the just value and the assessed value of the |
286 | immediate prior homestead as of January 1 of the year in which |
287 | the prior homestead was abandoned. Thereafter, the homestead |
288 | shall be assessed as provided in this section. |
289 | (b) If the just value of the new homestead as of January 1 |
290 | is less than the just value of the immediate prior homestead as |
291 | of January 1 of the year in which the immediate prior homestead |
292 | was abandoned, the assessed value of the new homestead shall be |
293 | equal to the just value of the new homestead divided by the just |
294 | value of the immediate prior homestead and multiplied by the |
295 | assessed value of the immediate prior homestead. However, if the |
296 | difference between the just value of the new homestead and the |
297 | assessed value of the new homestead calculated pursuant to this |
298 | paragraph is greater than $500,000, the assessed value of the |
299 | new homestead shall be increased so that the difference between |
300 | the just value and the assessed value equals $500,000. |
301 | Thereafter, the homestead shall be assessed as provided in this |
302 | section. |
303 | (c) If two or more persons who have each received a |
304 | homestead exemption as of January 1 of either of the 2 |
305 | immediately preceding years and who would otherwise be eligible |
306 | to have a new homestead property assessed under this subsection |
307 | establish a single new homestead, the reduction from in just |
308 | value is limited to the higher of the difference between the |
309 | just value and the assessed value of either of the prior |
310 | eligible homesteads as of January 1 of the year in which either |
311 | of the eligible prior homesteads was abandoned, but may not |
312 | exceed $500,000. |
313 | (d) If two or more persons abandon jointly owned and |
314 | jointly titled property that received a homestead exemption as |
315 | of January 1 of either of the 2 immediately preceding years, and |
316 | one or more such persons who were entitled to and received a |
317 | homestead exemption on the abandoned property establish a new |
318 | homestead that would otherwise be eligible for assessment under |
319 | this subsection, each such person establishing a new homestead |
320 | is entitled to a reduction from in just value for the new |
321 | homestead equal to the just value of the prior homestead minus |
322 | the assessed value of the prior homestead divided by the number |
323 | of owners of the prior homestead who received a homestead |
324 | exemption, unless the title of the property contains specific |
325 | ownership shares, in which case the share of reduction from just |
326 | value shall be proportionate to the ownership share. In |
327 | calculating the assessment reduction to be transferred from a |
328 | prior homestead that has an assessment reduction for living |
329 | quarters of parents or grandparents pursuant to s. 193.703, the |
330 | value calculated pursuant to s. 193.703(6) must first be added |
331 | back to the assessed value of the prior homestead. The total |
332 | reduction from in just value for all new homesteads established |
333 | under this paragraph may not exceed $500,000. There shall be no |
334 | reduction from just in assessed value of any new homestead |
335 | unless the prior homestead is reassessed at just value or is |
336 | reassessed under subsection (3) or this subsection as of January |
337 | 1 after the abandonment occurs. |
338 | (e) For purposes of receiving an assessment reduction |
339 | pursuant to this subsection, a person entitled to assessment |
340 | under this section may abandon his or her homestead even though |
341 | it remains his or her primary residence by notifying the |
342 | property appraiser of the county where the homestead is located. |
343 | This notification must be in writing and delivered at the same |
344 | time as or before timely filing a new application for homestead |
345 | exemption on the property. |
346 | (f)(e) In order to have his or her homestead property |
347 | assessed under this subsection, a person must file a form |
348 | provided by the department as an attachment to the application |
349 | for homestead exemption. This form, which must include a sworn |
350 | statement attesting to the applicant's entitlement to assessment |
351 | under this subsection, shall be considered sufficient |
352 | documentation for applying for assessment under this subsection |
353 | provide to the property appraiser a copy of his or her notice of |
354 | proposed property taxes for an eligible prior homestead or other |
355 | similar documentation at the same time he or she applies for the |
356 | homestead exemption, and must sign a sworn statement, on a form |
357 | prescribed by the department, attesting to his or her |
358 | entitlement to the assessment. |
359 |
|
360 | The department shall require by rule that the required form |
361 | documentation be submitted with the application for homestead |
362 | exemption application under the timeframes and processes set |
363 | forth in chapter 196 to the extent practicable, and that the |
364 | filing of the statement be supported by copies of such notices. |
365 | (g)1. If the previous homestead was located in a county |
366 | different from where the new homestead is located, the property |
367 | appraiser in the county where the new homestead is located must |
368 | transmit a copy of the completed form together with a completed |
369 | application for homestead exemption to the property appraiser in |
370 | the county where the previous homestead was located. If the |
371 | previous homesteads of applicants for transfer were in more than |
372 | one county, each applicant from a different county must submit a |
373 | separate form. |
374 | 2. The property appraiser in the county where the previous |
375 | homestead was located must return information to the property |
376 | appraiser in the county where the new homestead is located by |
377 | April 1 or within 2 weeks after receipt of the completed |
378 | application from that property appraiser, whichever is later. As |
379 | part of the information returned, the property appraiser in the |
380 | county where the previous homestead was located must provide |
381 | sufficient information concerning the previous homestead to |
382 | allow the property appraiser in the county where the new |
383 | homestead is located to calculate the amount of the assessment |
384 | limitation difference that may be transferred and must certify |
385 | whether the previous homestead was abandoned and has been or |
386 | will be reassessed at just value or reassessed according to this |
387 | subsection as of the January 1 following its abandonment. |
388 | 3. Based on the information provided on the form from the |
389 | property appraiser in the county where the previous homestead |
390 | was located, the property appraiser in the county where the new |
391 | homestead is located shall calculate the amount of the |
392 | assessment limitation difference that may be transferred and |
393 | apply such difference to the January 1 assessment of the new |
394 | homestead. |
395 | 4. All property appraisers having information-sharing |
396 | agreements with the department are authorized to share |
397 | confidential tax information with each other pursuant to s. |
398 | 195.084, including social security numbers and linked |
399 | information on the forms provided pursuant to this section. |
400 | 5. The transfer of any limitation is not final until all |
401 | values on the assessment roll on which the transfer is based are |
402 | final. If such values are final after tax notice bills have been |
403 | sent, the property appraiser shall make appropriate corrections |
404 | and a corrected tax notice bill shall be sent. Any values that |
405 | are under administrative or judicial review shall be noticed to |
406 | the tribunal or court for accelerated hearing and resolution so |
407 | that the intent of this subsection may be carried out. |
408 | 6. If the property appraiser in the county where the |
409 | previous homestead was located has not provided information |
410 | sufficient to identify the previous homestead and the assessment |
411 | limitation difference is transferable, the taxpayer may file an |
412 | action in circuit court, in that county, seeking to establish |
413 | that such property appraiser must provide such information. |
414 | 7. If the information from the property appraiser in the |
415 | county where the previous homestead was located is provided |
416 | after the procedures in this section are exercised, the property |
417 | appraiser in the county where the new homestead is located shall |
418 | make appropriate corrections and a corrected tax notice and tax |
419 | bill shall be sent. |
420 | 8. This subsection does not authorize the consideration or |
421 | adjustment of the just, assessed, or taxable value of the |
422 | previous homestead property. |
423 | 9. The property appraiser in the county where the new |
424 | homestead is located shall promptly notify a taxpayer if the |
425 | information received, or available, is insufficient to identify |
426 | the previous homestead and the amount of the assessment |
427 | limitation difference that is transferable. Such notification |
428 | shall be sent on or before July 1 as specified in s. 196.151. |
429 | 10. The taxpayer may correspond with the property |
430 | appraiser in the county where the previous homestead was located |
431 | to further seek to identify the homestead and the amount of the |
432 | assessment limitation difference that is transferable. |
433 | 11. If the property appraiser in the county where the |
434 | previous homestead was located supplies sufficient information |
435 | to the property appraiser in the county where the new homestead |
436 | is located, such information shall be considered timely if |
437 | provided in time for inclusion on the notice of proposed |
438 | property taxes sent pursuant to ss. 194.011 and 200.065(1). |
439 | 12. If the property appraiser has not received information |
440 | sufficient to identify the previous homestead and the amount of |
441 | the assessment limitation difference that is transferable before |
442 | mailing the notice of proposed property taxes, the taxpayer may |
443 | file a petition with the value adjustment board in the county |
444 | where the new homestead is located. |
445 | (h) Any person who is qualified to have his or her |
446 | property assessed under this subsection and who fails to file an |
447 | application by March 1 may file an application for assessment |
448 | under this subsection and may file, pursuant to s. 194.011(3), a |
449 | petition with the value adjustment board requesting that an |
450 | assessment under this subsection be granted. Such petition may |
451 | be filed at any time during the taxable year on or before the |
452 | 25th day following the mailing of the notice by the property |
453 | appraiser as provided in s. 194.011(1). Notwithstanding s. |
454 | 194.013, such person must pay a nonrefundable fee of $15 upon |
455 | filing the petition. Upon reviewing the petition, if the person |
456 | is qualified to receive the assessment under this subsection and |
457 | demonstrates particular extenuating circumstances judged by the |
458 | property appraiser or the value adjustment board to warrant |
459 | granting the assessment, the property appraiser or the value |
460 | adjustment board may grant an assessment under this subsection. |
461 | For the 2008 assessments, all such petitioners for assessment |
462 | under this subsection shall be considered to have demonstrated |
463 | particular extenuating circumstances. |
464 | (i) Any person who is qualified to have his or her |
465 | property assessed under this subsection and who fails to timely |
466 | file an application for his or her new homestead in the first |
467 | year following eligibility may file in a subsequent year. The |
468 | assessment reduction shall be applied to assessed value in the |
469 | year the transfer is first approved, and refunds of tax may not |
470 | be made for previous years. |
471 | (j) The property appraisers of the state shall, as soon as |
472 | practicable after March 1 of each year and on or before July 1 |
473 | of that year, carefully consider all applications for assessment |
474 | under this subsection that have been filed in their respective |
475 | offices on or before March 1 of that year. If, upon |
476 | investigation, the property appraiser finds that the applicant |
477 | is entitled to assessment under this subsection, the property |
478 | appraiser shall make such entries upon the tax rolls of the |
479 | county as are necessary to allow the assessment. If, after due |
480 | consideration, the property appraiser finds that the applicant |
481 | is not entitled under the law to assessment under this |
482 | subsection, the property appraiser shall immediately make out a |
483 | notice of such disapproval, giving his or her reasons therefor, |
484 | and a copy of the notice must be served upon the applicant by |
485 | the property appraiser either by personal delivery or by |
486 | registered mail to the post office address given by the |
487 | applicant. The applicant may appeal the decision of the property |
488 | appraiser refusing to allow the assessment under this subsection |
489 | to the value adjustment board, and the board shall review the |
490 | application and evidence presented to the property appraiser |
491 | upon which the applicant based the claim and shall hear the |
492 | applicant in person or by agent on behalf of his or her right to |
493 | such assessment. Such appeal shall be heard by an attorney |
494 | special magistrate if the value adjustment board uses special |
495 | magistrates. The value adjustment board shall reverse the |
496 | decision of the property appraiser in the cause and grant |
497 | assessment under this subsection to the applicant if, in its |
498 | judgment, the applicant is entitled to be granted the assessment |
499 | or shall affirm the decision of the property appraiser. The |
500 | action of the board is final in the cause unless the applicant, |
501 | within 15 days following the date of refusal of the application |
502 | by the board, files in the circuit court of the county in which |
503 | the homestead is located a proceeding against the property |
504 | appraiser for a declaratory judgment as is provided by chapter |
505 | 86 or other appropriate proceeding. The failure of the taxpayer |
506 | to appear before the property appraiser or value adjustment |
507 | board or to file any paper other than the application as |
508 | provided in this subsection does not constitute any bar to or |
509 | defense in the proceedings. |
510 | Section 4. Subsections (7), (8), and (9) of section |
511 | 193.1554, Florida Statutes, as created by section 10 of chapter |
512 | 2007-339, Laws of Florida, are renumbered as subsections (8), |
513 | (9), and (10), respectively, and a new subsection (7) is added |
514 | to that section to read: |
515 | 193.1554 Assessment of nonhomestead residential |
516 | property.-- |
517 | (7) Any increase in the value of property assessed under |
518 | this section that is attributable to combining or dividing |
519 | parcels shall be assessed at just value, and the just value |
520 | shall be apportioned among the parcels created. |
521 | Section 5. Subsections (7), (8), and (9) of section |
522 | 193.1555, Florida Statutes, as created by section 12 of chapter |
523 | 2007-339, Laws of Florida, are renumbered as subsections (8), |
524 | (9), and (10), respectively, and a new subsection (7) is added |
525 | to that section to read: |
526 | 193.1555 Assessment of certain residential and |
527 | nonresidential real property.-- |
528 | (7) Any increase in the value of property assessed under |
529 | this section that is attributable to combining or dividing |
530 | parcels shall be assessed at just value, and the just value |
531 | shall be apportioned among the parcels created. |
532 | Section 6. Section 193.1556, Florida Statutes, as created |
533 | by section 14 of chapter 2007-339, Laws of Florida, is amended |
534 | to read: |
535 | 193.1556 Notice of change of ownership or control Annual |
536 | application required for assessment.-- |
537 | (1) Every person or entity who, on January 1, has the |
538 | legal title to real property that is entitled to assessment |
539 | under s. 193.1554 or s. 193.1555 shall, on or before March 1 of |
540 | each year, file an application for assessment under s. 193.1554 |
541 | or s. 193.1555 with the county property appraiser, listing and |
542 | describing the property for which such assessment is claimed, |
543 | and certifying its ownership and use. The Department of Revenue |
544 | shall prescribe the forms upon which the application is made. |
545 | Failure to make application, when required, on or before March 1 |
546 | of any year constitutes a waiver of the assessment under s. |
547 | 193.1554 or s. 193.1555 for that year, except as provided in |
548 | subsection (4) or subsection (5). |
549 | (2) The owner of property that was assessed under s. |
550 | 193.1554 or s. 193.1555 in the prior year, or a property owner |
551 | who filed an original application that was denied in the prior |
552 | year solely for not being timely filed, may reapply on a short |
553 | form as provided by the department. The short form shall require |
554 | the applicant to affirm that the ownership and use of the |
555 | property have not changed since the initial application and that |
556 | no changes, additions, or improvements have been made to the |
557 | property. |
558 | (3) Once an original application for assessment under s. |
559 | 193.1554 or s. 193.1555 has been granted, in each succeeding |
560 | year on or before February 1, the property appraiser shall mail |
561 | a renewal application to the applicant, and the property |
562 | appraiser shall accept from each such applicant a renewal |
563 | application on a form to be prescribed by the Department of |
564 | Revenue. Such renewal application shall be accepted as evidence |
565 | of eligibility for assessment under s. 193.1554 or s. 193.1555 |
566 | by the property appraiser unless he or she denies the |
567 | application. Upon denial, the property appraiser shall serve, on |
568 | or before July 1 of each year, a notice setting forth the |
569 | grounds for denial on the applicant by first-class mail. Any |
570 | applicant objecting to such denial may file a petition as |
571 | provided for in s. 194.011(3). |
572 | (4) The value adjustment board shall grant assessment |
573 | under s. 193.1554 or s. 193.1555 for an otherwise eligible |
574 | applicant if the applicant can clearly document that failure to |
575 | apply by March 1 was the result of postal error. |
576 | (5) Any applicant whose property qualifies for assessment |
577 | under s. 193.1554 or s. 193.1555 and who fails to file an |
578 | application by March 1, may file an application for such |
579 | assessment and may file, pursuant to s. 194.011(3), a petition |
580 | with the value adjustment board requesting that assessment under |
581 | s. 193.1554 or s. 193.1555 be granted. Such petition may be |
582 | filed at any time during the taxable year on or before the 25th |
583 | day following the mailing of the notice by the property |
584 | appraiser as provided in s. 194.011(1). Notwithstanding the |
585 | provisions of s. 194.013, such person must pay a nonrefundable |
586 | fee of $15 upon filing the petition. Upon reviewing the |
587 | petition, if the applicant's property qualifies for assessment |
588 | under s. 193.1554 or s. 193.1555 and the applicant demonstrates |
589 | particular extenuating circumstances judged by the property |
590 | appraiser or the value adjustment board to warrant granting such |
591 | assessment, the property appraiser or the value adjustment board |
592 | may grant such assessment. |
593 | (6) A county may, at the request of the property appraiser |
594 | and by a majority vote of its governing body, waive the |
595 | requirement that an annual application or statement be made for |
596 | assessment of property within the county under s. 193.1554 or s. |
597 | 193.1555 after an initial application is made and such |
598 | assessment is granted. Notwithstanding such waiver, refiling of |
599 | an application or statement shall be required when any property |
600 | assessed under s. 193.1554 or s. 193.1555 is sold or otherwise |
601 | disposed of; when the ownership changes in any manner; or when |
602 | any change, addition, or improvement is made to the property. In |
603 | its deliberations on whether to waive the annual application or |
604 | statement requirement, the governing body shall consider the |
605 | possibility of fraudulent claims that may occur due to the |
606 | waiver of the annual application requirement. |
607 | (7) Any person or entity that owns It is the duty of the |
608 | owner of any property assessed under s. 193.1554 or s. 193.1555 |
609 | must who is not required to file an annual application or |
610 | statement to notify the property appraiser promptly of any |
611 | change of ownership or control as defined in ss. 193.1554(5) and |
612 | 193.1555(5) whenever the use of the property or the status or |
613 | condition of the owner changes. If any property owner fails to |
614 | so notify the property appraiser and the property appraiser |
615 | determines that for any year within the prior 10 years the |
616 | owner's property was not entitled to assessment under s. |
617 | 193.1554 or s. 193.1555, the owner of the property is subject to |
618 | the taxes avoided as a result of such failure plus 15 percent |
619 | interest per annum and a penalty of 50 percent of the taxes |
620 | avoided. It is the duty of the property appraiser making such |
621 | determination to record in the public records of the county a |
622 | notice of tax lien against any property owned by that person or |
623 | entity in the county, and such property must be identified in |
624 | the notice of tax lien. Such property is subject to the payment |
625 | of all taxes and penalties. Such lien when filed shall attach to |
626 | any property, identified in the notice of tax lien, owned by the |
627 | person or entity that illegally or improperly was assessed under |
628 | s. 193.1554 or s. 193.1555. If such person or entity no longer |
629 | owns property in that county, but owns property in some other |
630 | county or counties in the state, it shall be the duty of the |
631 | property appraiser to record a notice of tax lien in such other |
632 | county or counties, identifying the property owned by such |
633 | person or entity in such county or counties, and it becomes a |
634 | lien against such property in such county or counties. |
635 | Section 7. Subsection (2) of section 194.011, Florida |
636 | Statutes, is amended, and subsection (6) is added to that |
637 | section, to read: |
638 | 194.011 Assessment notice; objections to assessments.-- |
639 | (2) Any taxpayer who objects to the assessment placed on |
640 | any property taxable to him or her, including the assessment of |
641 | homestead property at less than just value under s. 193.155(8), |
642 | may request the property appraiser to informally confer with the |
643 | taxpayer. Upon receiving the request, the property appraiser, or |
644 | a member of his or her staff, shall confer with the taxpayer |
645 | regarding the correctness of the assessment. At this informal |
646 | conference, the taxpayer shall present those facts considered by |
647 | the taxpayer to be supportive of the taxpayer's claim for a |
648 | change in the assessment of the property appraiser. The property |
649 | appraiser or his or her representative at this conference shall |
650 | present those facts considered by the property appraiser to be |
651 | supportive of the correctness of the assessment. However, |
652 | nothing herein shall be construed to be a prerequisite to |
653 | administrative or judicial review of property assessments. |
654 | (6) The following provisions apply to petitions to the |
655 | value adjustment board concerning the assessment of homestead |
656 | property at less than just value under s. 193.155(8): |
657 | (a) If the taxpayer does not agree with the amount of the |
658 | assessment limitation difference for which the taxpayer |
659 | qualifies as stated by the property appraiser in the county |
660 | where the previous homestead property was located, or if the |
661 | property appraiser in that county has not stated that the |
662 | taxpayer qualifies to transfer any assessment limitation |
663 | difference, upon the taxpayer filing a petition to the value |
664 | adjustment board in the county where the new homestead property |
665 | is located, the value adjustment board in that county shall, |
666 | upon receiving the appeal, send a notice to the value adjustment |
667 | board in the county where the previous homestead was located, |
668 | which shall reconvene if it has already adjourned. |
669 | (b) Such notice operates as a petition in, and creates an |
670 | appeal to, the value adjustment board in the county where the |
671 | previous homestead was located of all issues surrounding the |
672 | previous assessment differential for the taxpayer involved. |
673 | However, the taxpayer may not petition to have the just, |
674 | assessed, or taxable value of the previous homestead changed. |
675 | (c) The value adjustment board in the county where the |
676 | previous homestead was located shall set the petition for |
677 | hearing and notify the taxpayer, the property appraiser in the |
678 | county where the previous homestead was located, the property |
679 | appraiser in the county where the new homestead is located, and |
680 | the value adjustment board in that county and shall hear the |
681 | appeal. Such appeal shall be heard by an attorney special |
682 | magistrate if the value adjustment board in the county where the |
683 | previous homestead was located uses special magistrates. The |
684 | taxpayer may attend such hearing and present evidence, but need |
685 | not do so. The value adjustment board in the county where the |
686 | previous homestead was located shall issue a decision and send a |
687 | copy of the decision to the value adjustment board in the county |
688 | where the new homestead is located. |
689 | (d) In hearing the appeal in the county where the new |
690 | homestead is located, that value adjustment board shall consider |
691 | the decision of the value adjustment board in the county where |
692 | the previous homestead was located on the issues pertaining to |
693 | the previous homestead and on the amount of any assessment |
694 | reduction for which the taxpayer qualifies. The value adjustment |
695 | board in the county where the new homestead is located may not |
696 | hold its hearing until it has received the decision from the |
697 | value adjustment board in the county where the previous |
698 | homestead was located. |
699 | (e) In any circuit court proceeding to review the decision |
700 | of the value adjustment board in the county where the new |
701 | homestead is located, the court may also review the decision of |
702 | the value adjustment board in the county where the previous |
703 | homestead was located. |
704 | Section 8. Subsection (7) is added to section 196.031, |
705 | Florida Statutes, as amended by section 6 of chapter 2007-339, |
706 | Laws of Florida, to read: |
707 | 196.031 Exemption of homesteads.-- |
708 | (7) The exemptions provided in paragraphs (1)(a) and (b) |
709 | and other homestead exemptions shall be applied as follows: |
710 | (a) The exemption in paragraph (1)(a) shall apply to the |
711 | first $25,000 of assessed value; |
712 | (b) The second $25,000 of assessed value shall be taxable |
713 | unless other exemptions, as listed in paragraph (d), are |
714 | applicable in the order listed; |
715 | (c) The additional homestead exemption in paragraph (1)(b) |
716 | for levies other than school district levies shall be applied to |
717 | the assessed value greater than $50,000 before any other |
718 | exemptions are applied to that assessed value; and |
719 | (d) Other exemptions include and shall be applied in the |
720 | following order: widows, widowers, blind persons, and totally |
721 | and permanently disabled persons, as provided in s. 196.202; |
722 | disabled ex-servicemembers and surviving spouses, as provided in |
723 | s. 196.24, applicable to all levies; the local option low-income |
724 | senior exemption up to $50,000, applicable to county levies or |
725 | municipal levies, as provided in s. 196.075; and the disabled |
726 | veterans' percentage discount, as provided in s. 196.082. |
727 | Section 9. Section 196.183, Florida Statutes, as created |
728 | by section 8 of chapter 2007-339, Laws of Florida, is amended to |
729 | read: |
730 | 196.183 Exemption for tangible personal property.-- |
731 | (1) Each tangible personal property tax return is eligible |
732 | for an exemption from ad valorem taxation of up to $25,000 of |
733 | assessed value. A single return must be filed for each site in |
734 | the county where the owner of tangible personal property |
735 | transacts business. Owners of freestanding property placed at |
736 | multiple sites, other than sites where the owner transacts |
737 | business, must file a single return, including all such property |
738 | located in the county. Freestanding property placed at multiple |
739 | sites includes vending and amusement machines, LP/propane tanks, |
740 | utility and cable company property, billboards, leased |
741 | equipment, and similar property that is not customarily located |
742 | in the offices, stores, or plants of the owner, but is placed |
743 | throughout the county. Railroads, private carriers, and other |
744 | companies assessed pursuant to s. 193.085 shall be allowed one |
745 | $25,000 exemption for each county to which the value of their |
746 | property is allocated. The $25,000 exemption for freestanding |
747 | property placed at multiple locations and for centrally assessed |
748 | property shall be allocated in equal amounts to each taxing |
749 | authority levying tax on such property. If, in so allocating the |
750 | exemption, the full allocated exempt amount for any taxing |
751 | authority cannot be taken, any unused portion shall be |
752 | reallocated among the remaining taxing authorities. |
753 | (2) For purposes of this section, a "site where the owner |
754 | of tangible personal property transacts business" includes |
755 | facilities where the business ships or receives goods, employees |
756 | of the business are located, goods or equipment of the business |
757 | are stored, or goods or services of the business are produced, |
758 | manufactured, or developed, or similar facilities located in |
759 | offices, stores, warehouses, plants, or other locations of the |
760 | business. Sites where only the freestanding property of the |
761 | owner is located shall not be considered sites where the owner |
762 | of tangible personal property transacts business. |
763 | (3)(2) The requirement that an annual tangible personal |
764 | property tax return pursuant to s. 193.052 be filed for |
765 | taxpayers owning taxable property the value of which, as listed |
766 | on the return, does not exceed the exemption provided in this |
767 | section is waived. In order to qualify for this waiver, a |
768 | taxpayer must file an initial return on which the exemption is |
769 | taken. If, in subsequent years, the taxpayer owns taxable |
770 | property the value of which, as listed on the return, exceeds |
771 | the exemption, the taxpayer is obligated to file a return. The |
772 | taxpayer may again qualify for the waiver only after filing a |
773 | return on which the value as listed on the return does not |
774 | exceed the exemption. A return filed or required to be filed |
775 | shall be considered an application filed or required to be filed |
776 | for the exemption under this section. |
777 | (4) Owners of property previously assessed by the property |
778 | appraiser without a return being filed may, at the option of the |
779 | property appraiser, qualify for the exemption under this section |
780 | without filing an initial return. |
781 | (5)(3) The exemption provided in this section does not |
782 | apply in any year a taxpayer fails to timely file a return that |
783 | is not waived pursuant to subsection (3) or subsection (4) (2). |
784 | Any taxpayer who received a waiver pursuant to subsection (3) or |
785 | subsection (4) (2) and who owns taxable property the value of |
786 | which, as listed on the return, exceeds the exemption in a |
787 | subsequent year and who fails to file a return with the property |
788 | appraiser is subject to the penalty contained in s. |
789 | 193.072(1)(a) calculated without the benefit of the exemption |
790 | pursuant to this section. Any taxpayer claiming more exemptions |
791 | than allowed pursuant to subsection (1) is subject to the taxes |
792 | exempted as a result of wrongfully claiming the additional |
793 | exemptions plus 15 percent interest per annum and a penalty of |
794 | 50 percent of the taxes exempted. By February 1 of each year, |
795 | the property appraiser shall notify by mail all taxpayers whose |
796 | requirement for filing an annual tangible personal property tax |
797 | return was waived in the previous year. The notification shall |
798 | state that a return must be filed if the value of the taxpayer's |
799 | tangible personal property exceeds the exemption and include the |
800 | penalties for failure to file such a return. |
801 | (6)(4) The exemption provided in this section does not |
802 | apply to a mobile home that is presumed to be tangible personal |
803 | property pursuant to s. 193.075(2). |
804 | Section 10. Subsection (5) of section 197.3632, Florida |
805 | Statutes, is amended to read: |
806 | 197.3632 Uniform method for the levy, collection, and |
807 | enforcement of non-ad valorem assessments.-- |
808 | (5)(a) By September 15 of each year, the chair of the |
809 | local governing board or his or her designee shall certify a |
810 | non-ad valorem assessment roll on compatible electronic medium |
811 | to the tax collector. The local government shall post the non-ad |
812 | valorem assessment for each parcel on the roll. The tax |
813 | collector shall not accept any such roll that is not certified |
814 | on compatible electronic medium and that does not contain the |
815 | posting of the non-ad valorem assessment for each parcel. It is |
816 | the responsibility of the local governing board that such roll |
817 | be free of errors and omissions. Alterations to such roll may be |
818 | made by the chair or his or her designee up to 10 days before |
819 | certification. If the tax collector discovers errors or |
820 | omissions on such roll, he or she may request the local |
821 | governing board to file a corrected roll or a correction of the |
822 | amount of any assessment. |
823 | (b) Beginning in 2009, by December 15 of each year, the |
824 | tax collector shall provide to the department a copy of each |
825 | local governing board's non-ad valorem assessment roll |
826 | containing the data elements and in the format prescribed by the |
827 | executive director. In addition, beginning in 2008, a report |
828 | shall be provided to the department by December 15 of each year |
829 | for each non-ad valorem assessment roll, including, but not |
830 | limited to, the following information: |
831 | 1. The name and type of local governing board levying the |
832 | non-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; |
837 | and |
838 | 6. The number of parcels affected. |
839 | Section 11. Subsection (5) of section 200.065, Florida |
840 | Statutes, is amended to read: |
841 | 200.065 Method of fixing millage.-- |
842 | (5) Beginning in the 2009-2010 fiscal year and in each |
843 | year thereafter: |
844 | (a) The maximum millage rate that a county, municipality, |
845 | special district dependent to a county or municipality, |
846 | municipal service taxing unit, or independent special district |
847 | may levy is a rolled-back rate based on the amount of taxes |
848 | which would have been levied in the prior year if the maximum |
849 | millage rate had been applied, adjusted for change growth in per |
850 | capita Florida personal income and changes in geographic |
851 | boundaries not adopted by referendum, unless a higher rate is |
852 | adopted, in which case the maximum is the adopted rate. The |
853 | maximum millage rate applicable to a county authorized to levy a |
854 | county public hospital surtax under s. 212.055 that did so in |
855 | fiscal year 2007 shall exclude the revenues required to be |
856 | contributed to the county public general hospital in the current |
857 | fiscal year for the purposes of making the maximum millage rate |
858 | calculation, but shall be added back to the maximum millage rate |
859 | allowed after the roll back has been applied, the total of which |
860 | shall be considered the maximum millage rate for such a county |
861 | for purposes of this subsection. The revenue required to be |
862 | contributed to the county public general hospital for the |
863 | upcoming fiscal year shall be calculated by multiplying 11.873 |
864 | percent by the millage rate levied for countywide purposes in |
865 | fiscal year 2007 and multiplying the result by 95 percent of the |
866 | preliminary tax roll for the upcoming fiscal year. A higher rate |
867 | may be adopted only under the following conditions: |
868 | 1. A rate of not more than 110 percent of the rolled-back |
869 | rate based on the previous year's maximum millage rate, adjusted |
870 | for change growth in per capita Florida personal income and |
871 | changes in geographic boundaries not adopted by referendum, may |
872 | be adopted if approved by a two-thirds vote of the membership of |
873 | the governing body of the county, municipality, or independent |
874 | district; or |
875 | 2. A rate in excess of 110 percent may be adopted if |
876 | approved by a unanimous vote of the membership of the governing |
877 | body of the county, municipality, or independent district or by |
878 | a three-fourths vote of the membership of the governing body if |
879 | the governing body has nine or more members, or if the rate is |
880 | approved by a referendum. |
881 | (b) The millage rate of a county or municipality, |
882 | municipal service taxing unit of that county, and any special |
883 | district dependent to that county or municipality may exceed the |
884 | maximum millage rate calculated pursuant to this subsection if |
885 | the total county ad valorem taxes levied or total municipal ad |
886 | valorem taxes levied do not exceed the maximum total county ad |
887 | valorem taxes levied or maximum total municipal ad valorem taxes |
888 | levied respectively. Voted millage and taxes levied by a |
889 | municipality or independent special district that has levied ad |
890 | valorem taxes for less than 5 years are not subject to this |
891 | limitation. The millage rate of a county authorized to levy a |
892 | county public hospital surtax under s. 212.055 may exceed the |
893 | maximum millage rate calculated pursuant to this subsection to |
894 | the extent necessary to account for the revenues required to be |
895 | contributed to the county public hospital. Total taxes levied |
896 | may exceed the maximum calculated pursuant to subsection (6) as |
897 | a result of an increase in taxable value above that certified in |
898 | subsection (1) if such increase is less than the percentage |
899 | amounts contained in subsection (6) or if the administrative |
900 | adjustment cannot be made because the value adjustment board is |
901 | still in session at the time the tax roll is extended; otherwise |
902 | however, if such increase in taxable value exceeds the |
903 | percentage amounts contained in this subsection, millage rates |
904 | subject to this subsection, s. 200.185, or s. 200.186 may must |
905 | be reduced so that total taxes levied do not exceed the maximum. |
906 |
|
907 | Any unit of government operating under a home rule charter |
908 | adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State |
909 | Constitution of 1885, as preserved by s. 6(e), Art. VIII of the |
910 | State Constitution of 1968, which is granted the authority in |
911 | the State Constitution to exercise all the powers conferred now |
912 | or hereafter by general law upon municipalities and which |
913 | exercises such powers in the unincorporated area shall be |
914 | recognized as a municipality under this subsection. For a |
915 | downtown development authority established before the effective |
916 | date of the 1968 State Constitution which has a millage that |
917 | must be approved by a municipality, the governing body of that |
918 | municipality shall be considered the governing body of the |
919 | downtown development authority for purposes of this subsection. |
920 | Section 12. Subsections (5) and (8) of section 200.185, |
921 | Florida Statutes, are amended to read: |
922 | 200.185 Maximum millage rates for the 2007-2008 and 2008- |
923 | 2009 fiscal years.-- |
924 | (5) In the 2008-2009 fiscal year, a county, municipal |
925 | service taxing units of that county, and special districts |
926 | dependent to that county; a municipality and special districts |
927 | dependent to that municipality; and an independent special |
928 | district may levy a maximum millage determined as follows: |
929 | (a)1. The maximum millage rate that may be levied shall be |
930 | the rolled-back rate calculated pursuant to s. 200.065 and |
931 | adjusted for change growth in per capita Florida personal income |
932 | and changes in geographic boundaries not adopted by referendum, |
933 | except that: |
934 | a. Ad valorem tax revenue levied in the 2007-2008 fiscal |
935 | year and used in the calculation of the rolled-back rate shall |
936 | be reduced by any tax revenue resulting from a millage rate |
937 | approved by a super majority vote of the governing board of the |
938 | taxing authority in excess of the maximum rate that could have |
939 | been levied by a majority vote as provided in this section. |
940 | b. The taxable value within the jurisdiction of each |
941 | taxing authority used in the calculation of the rolled-back rate |
942 | shall be increased by an amount equal to the reduction in |
943 | taxable value occurring as a result of the amendments to the |
944 | State Constitution contained in SJR 2-D (2007) providing an |
945 | additional homestead exemption, providing portability of the |
946 | Save-Our-Homes differential, providing an exemption from ad |
947 | valorem taxation for tangible personal property, and providing a |
948 | 10-percent limitation on assessment increases for certain |
949 | properties. |
950 | 2. For a county authorized to levy a county public |
951 | hospital surtax under s. 212.055 that did so in fiscal year |
952 | 2007, the maximum millage rate shall exclude the revenues |
953 | required to be contributed to the county public general hospital |
954 | in the current fiscal year for the purposes of making the |
955 | maximum millage rate calculation, but shall be added back to the |
956 | maximum millage rate allowed after the applicable percentage of |
957 | the rolled-back rate as provided in subparagraphs (2)(a)1. |
958 | through 5. has been applied, the total of which shall be |
959 | considered the maximum millage rate for such a county for |
960 | purposes of this subsection. The revenue required to be |
961 | contributed to the county public general hospital for the |
962 | upcoming fiscal year shall be calculated by multiplying 11.873 |
963 | percent by the millage rate levied for countywide purposes in |
964 | fiscal year 2007 and multiplying the result by 95 percent of the |
965 | preliminary tax roll for the upcoming fiscal year. For a |
966 | downtown development authority established before the effective |
967 | date of the 1968 State Constitution which has a millage that |
968 | must be approved by a municipality, the governing body of that |
969 | municipality shall be considered the governing body of the |
970 | downtown development authority for purposes of this subsection. |
971 | (b) A rate in excess of the maximum millage rate allowed |
972 | under paragraph (a), but of not more than 110 percent of the |
973 | rate in paragraph (a) determined without taking into account the |
974 | adjustment in sub-subparagraph (a)1.b., may be levied if |
975 | approved by a two-thirds vote of the membership of the governing |
976 | body of the county, municipality, or independent district. |
977 | (c) A rate in excess of the millage rate allowed in |
978 | paragraph (b) may be levied if approved by a unanimous vote of |
979 | the membership of the governing body of the county, |
980 | municipality, or independent district or by a three-fourths vote |
981 | of the membership of the governing body if the governing body |
982 | has nine or more members, or if approved by a referendum of the |
983 | voters. |
984 | (8) The millage rate of a county or municipality, |
985 | municipal service taxing unit of that county, and any special |
986 | district dependent to that county or municipality may exceed in |
987 | any year the maximum millage rate calculated pursuant to this |
988 | section if the total county ad valorem taxes levied or total |
989 | municipal ad valorem taxes levied, as defined in s. 200.001, do |
990 | not exceed the maximum total county ad valorem taxes levied or |
991 | maximum total municipal ad valorem taxes levied, as defined in |
992 | s. 200.001, respectively. Voted millage, as defined in s. |
993 | 200.001, and taxes levied by a municipality or independent |
994 | special district that has levied ad valorem taxes for less than |
995 | 5 years are not subject to the limitation on millage rates |
996 | provided by this section. Total taxes levied may exceed the |
997 | maximum calculated pursuant to this section as a result of an |
998 | increase in taxable value above that certified in s. 200.065(1) |
999 | if such increase is less than the percentage amounts contained |
1000 | in s. 200.065(6) or if the administrative adjustment cannot be |
1001 | made because the value adjustment board is still in session at |
1002 | the time the tax roll is extended; otherwise however, if such |
1003 | increase in taxable value exceeds the percentage amounts |
1004 | contained in s. 200.065(6), millage rates subject to this |
1005 | section may must be reduced so that total taxes levied do not |
1006 | exceed the maximum. Any unit of government operating under a |
1007 | home rule charter adopted pursuant to ss. 10, 11, and 24, Art. |
1008 | VIII of the State Constitution of 1885, as preserved by s. 6(e), |
1009 | Art. VIII of the State Constitution of 1968, which is granted |
1010 | the authority in the State Constitution to exercise all the |
1011 | powers conferred now or hereafter by general law upon |
1012 | municipalities and which exercises such powers in the |
1013 | unincorporated area shall be recognized as a municipality under |
1014 | this section. |
1015 | Section 13. (1) The executive director of the Department |
1016 | of Revenue is authorized, and all conditions are deemed met, to |
1017 | adopt emergency rules under ss. 120.536(1) and 120.54(4), |
1018 | Florida Statutes, for the purpose of implementing this act. |
1019 | (2) Notwithstanding any other provision of law, such |
1020 | emergency rules shall remain in effect for 18 months after the |
1021 | date of adoption and may be renewed during the pendency of |
1022 | procedures to adopt rules addressing the subject of the |
1023 | emergency rules. |
1024 | Section 14. Notwithstanding the provisions of s. |
1025 | 193.155(8)(e) and (f), Florida Statutes, as amended by this act, |
1026 | for the 2008 taxable year, the property appraiser must accept |
1027 | and consider applications for assessment under s. 193.155(8), |
1028 | Florida Statutes, that are submitted by May 1. |
1029 | Section 15. The Department of Revenue shall report by |
1030 | February 1, 2009, to the President of the Senate and the Speaker |
1031 | of the House of Representatives on the effect of recent changes |
1032 | in law on the Notice of Proposed Property Taxes as specified in |
1033 | s. 200.069, Florida Statutes. The report shall examine the |
1034 | consistency, completeness, and accuracy of the information being |
1035 | provided to taxpayers in light of recently enacted exemptions |
1036 | from property tax and assessment increase limitations and shall |
1037 | examine the effect of these exemptions and assessment increase |
1038 | limitations on school and nonschool taxable value and the |
1039 | maximum millage levy limitations. |
1040 | Section 16. Except as otherwise expressly provided in this |
1041 | act, this act shall take effect upon becoming a law and shall |
1042 | apply to the 2008 and subsequent tax rolls. |