| 1 | Representative Attkisson offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove everything after the enacting clause and insert: |
| 5 | Section 1. Subsection (5) of section 194.011, Florida |
| 6 | Statutes, is amended to read: |
| 7 | 194.011 Assessment notice; objections to assessments.-- |
| 8 | (5)(a) The department shall by rule prescribe uniform |
| 9 | procedures for hearings before the value adjustment board which |
| 10 | include requiring: |
| 11 | 1.(a) Procedures for the exchange of information and |
| 12 | evidence by the property appraiser and the petitioner consistent |
| 13 | with s. 194.032.; and |
| 14 | 2.(b) That the value adjustment board hold an |
| 15 | organizational meeting for the purpose of making these |
| 16 | procedures available to petitioners. |
| 17 | (b) The Division of Administrative Hearings shall adopt, |
| 18 | with assistance from the department, uniform procedures that |
| 19 | shall be used by value adjustment boards, certified attorney |
| 20 | special magistrates, taxpayers, certified real property |
| 21 | appraisal special magistrates, and certified tangible personal |
| 22 | property appraisal special magistrates in proceedings before |
| 23 | value adjustment boards. The procedures shall be adopted as |
| 24 | rules under the provisions of chapter 120 and shall be based on |
| 25 | provisions in chapter 28-106 of the Uniform Rules of Procedure |
| 26 | that are modified to promote procedures conducted by value |
| 27 | adjustment boards and certified special magistrates that are |
| 28 | accessible, fair, impartial, straightforward, and uniform |
| 29 | throughout the state. These procedures shall include relevant |
| 30 | provisions of chapter 194 and promote uniform and fair processes |
| 31 | for the conduct of hearings on value adjustment board petitions |
| 32 | that provide an equitable property tax appeal process in |
| 33 | furtherance of statutory and constitutional requirements. The |
| 34 | procedures shall be made available, at a minimum, on the |
| 35 | division's website, the department's website, and on the |
| 36 | existing websites of the clerks of circuit courts. |
| 37 | (c) The department shall adopt forms that govern the |
| 38 | conduct of hearings on value adjustment board petitions. |
| 39 | (d) The department shall adopt a manual that shall contain |
| 40 | at a minimum, the procedures adopted pursuant to paragraph (b) |
| 41 | and the forms adopted pursuant to paragraph (c). The provisions |
| 42 | of s. 120.536 shall not apply to this paragraph, and paragraphs |
| 43 | (b) and (c). |
| 44 | (e) Hearings on petitions to value adjustment boards and |
| 45 | hearings conducted by certified special magistrates are not |
| 46 | proceedings governed by s. 120.569 or s. 120.57. |
| 47 | Section 2. Section 194.015, Florida Statutes, is amended |
| 48 | to read: |
| 49 | 194.015 Value adjustment board.--There is hereby created a |
| 50 | value adjustment board for each county, which shall consist of |
| 51 | three members of the governing body of the county as elected |
| 52 | from the membership of the board of said governing body, one of |
| 53 | whom shall be elected chairperson, and one member two members of |
| 54 | the school board as elected from the membership of the school |
| 55 | board, and two citizen members, one of whom shall be appointed |
| 56 | by the governing body of the county and must own homestead |
| 57 | property within the county and one of whom must be appointed by |
| 58 | the school board and must own a business occupying commercial |
| 59 | space located within the school district. A citizen member may |
| 60 | not be a member or an employee of any taxing authority, and may |
| 61 | not be a person who represents property owners in any |
| 62 | administrative or judicial review of property taxes. The members |
| 63 | of the board may be temporarily replaced by other members of the |
| 64 | respective boards on appointment by their respective |
| 65 | chairpersons. Any three members shall constitute a quorum of the |
| 66 | board, except that each quorum must include at least one member |
| 67 | of said governing board, and at least one member of the school |
| 68 | board, and at least one citizen member and no meeting of the |
| 69 | board shall take place unless a quorum is present. Members of |
| 70 | the board may receive such per diem compensation as is allowed |
| 71 | by law for state employees if both bodies elect to allow such |
| 72 | compensation. The clerk of the governing body of the county |
| 73 | shall be the clerk of the value adjustment board. The office of |
| 74 | the county attorney may be counsel to the board unless the |
| 75 | county attorney represents the property appraiser, in which |
| 76 | instance The board shall appoint private counsel who has |
| 77 | practiced law for over 5 years and who shall receive such |
| 78 | compensation as may be established by the board. The private |
| 79 | counsel may not represent the property appraiser, the tax |
| 80 | collector, any taxing authority, or any property owner in any |
| 81 | administrative or judicial review of property taxes. No meeting |
| 82 | of the board shall take place unless counsel to the board is |
| 83 | present. However, counsel for the property appraiser shall not |
| 84 | be required when the county attorney represents only the board |
| 85 | at the board hearings, even though the county attorney may |
| 86 | represent the property appraiser in other matters or at a |
| 87 | different time. Two-fifths of the expenses of the board shall be |
| 88 | borne by the district school board and three-fifths by the |
| 89 | district county commission. |
| 90 | Section 3. Section 194.035, Florida Statutes, is amended |
| 91 | to read: |
| 92 | 194.035 Special magistrates; property evaluators.-- |
| 93 | (1) Each value adjustment In counties having a population |
| 94 | of more than 75,000, the board shall appoint special magistrates |
| 95 | for the purpose of taking testimony and making recommendations |
| 96 | to the board, which recommendations the board may act upon |
| 97 | without further hearing. These special magistrates may not be |
| 98 | elected or appointed officials or employees of the county but |
| 99 | shall be selected from a list of those qualified individuals who |
| 100 | are willing to serve as special magistrates. Employees and |
| 101 | elected or appointed officials of a taxing jurisdiction or of |
| 102 | the state may not serve as special magistrates. The clerk of the |
| 103 | board shall annually notify such individuals or their |
| 104 | professional associations to make known to them that |
| 105 | opportunities to serve as special magistrates exist. The |
| 106 | Department of Revenue shall provide a list of qualified special |
| 107 | magistrates to any county with a population of 75,000 or less. |
| 108 | Subject to appropriation, the department shall reimburse |
| 109 | counties with a population of 75,000 or less for payments made |
| 110 | to special magistrates appointed for the purpose of taking |
| 111 | testimony and making recommendations to the value adjustment |
| 112 | board pursuant to this section. The department shall establish a |
| 113 | reasonable range for payments per case to special magistrates |
| 114 | based on such payments in other counties. Requests for |
| 115 | reimbursement of payments outside this range shall be justified |
| 116 | by the county. If the total of all requests for reimbursement in |
| 117 | any year exceeds the amount available pursuant to this section, |
| 118 | payments to all counties shall be prorated accordingly. A |
| 119 | special magistrate appointed to hear issues of exemptions and |
| 120 | classifications shall be a member of The Florida Bar with no |
| 121 | less than 5 years' experience in the area of ad valorem |
| 122 | taxation. A special magistrate appointed to hear issues |
| 123 | regarding the valuation of real estate shall be a state |
| 124 | certified real estate appraiser with not less than 5 years' |
| 125 | experience in real property valuation. A special magistrate |
| 126 | appointed to hear issues regarding the valuation of tangible |
| 127 | personal property shall be a designated member of a nationally |
| 128 | recognized appraiser's organization with not less than 5 years' |
| 129 | experience in tangible personal property valuation. A special |
| 130 | magistrate need not be a resident of the county in which he or |
| 131 | she serves. A special magistrate may not represent a person |
| 132 | before the board in any tax year during which he or she has |
| 133 | served that board as a special magistrate. Before appointing a |
| 134 | special magistrate, a value adjustment board shall verify the |
| 135 | special magistrate's qualifications. The value adjustment board |
| 136 | shall ensure that the selection of special magistrates is based |
| 137 | solely upon the experience and qualifications of the special |
| 138 | magistrate and is not influenced by the property appraiser. The |
| 139 | special magistrate shall accurately and completely preserve all |
| 140 | testimony and, in making recommendations to the value adjustment |
| 141 | board, shall include proposed findings of fact, conclusions of |
| 142 | law, and reasons for upholding or overturning the determination |
| 143 | of the property appraiser. The board shall appoint special |
| 144 | magistrates from the list so compiled prior to convening of the |
| 145 | board. The expense of hearings before magistrates and any |
| 146 | compensation of special magistrates shall be borne three-fifths |
| 147 | by the board of county commissioners and two-fifths by the |
| 148 | school board. |
| 149 | (2) The value adjustment board of each county may employ |
| 150 | qualified property appraisers or evaluators to appear before the |
| 151 | value adjustment board at that meeting of the board which is |
| 152 | held for the purpose of hearing complaints. Such property |
| 153 | appraisers or evaluators shall present testimony as to the just |
| 154 | value of any property the value of which is contested before the |
| 155 | board and shall submit to examination by the board, the |
| 156 | taxpayer, and the property appraiser. |
| 157 | (3) The department shall provide and conduct training for |
| 158 | special magistrates at least once each state fiscal year in at |
| 159 | least five locations throughout the state. Such training shall |
| 160 | emphasize the department's standard measures of value, including |
| 161 | the guidelines for real and tangible personal property. |
| 162 | Notwithstanding subsection (1), a person who has 3 years of |
| 163 | relevant experience and who has completed the training provided |
| 164 | by the department under this subsection may be appointed as a |
| 165 | special magistrate. The training shall be open to the public. |
| 166 | The department shall charte tuition fees to any person attending |
| 167 | this training in an amount sufficient to fund the department's |
| 168 | costs to conduct all aspects of the training. The department |
| 169 | shall deposit the fees collected into the Certification Program |
| 170 | Trust Fund pursuant to s. 195.002(2). |
| 171 | Section 4. Section 194.0355, Florida Statutes, is created |
| 172 | to read: |
| 173 | 194.0355 Motion to consider violation of uniform practices |
| 174 | and procedures governing hearing before value adjustment boards |
| 175 | or special masters.-- |
| 176 | (1) This section applies when there is a motion filed by |
| 177 | the taxpayer or the property appraiser asserting that there was |
| 178 | a material violation of the law or the rules governing the |
| 179 | hearing of a petition. |
| 180 | (2) The motion must be filed by the taxpayer or the |
| 181 | property appraiser initially to the value adjustment board. In |
| 182 | support of the motion, the taxpayer or property appraiser shall |
| 183 | include a copy of the record of the hearing at which the |
| 184 | asserted material violation occurred and a motion stating the |
| 185 | particular circumstances of the violation. The value adjustment |
| 186 | board shall make a written determination concerning the motion |
| 187 | material violation within in 14 days of receipt of the motion. |
| 188 | (3) If the concerns of the taxpayer or property appraiser |
| 189 | are not resolved by the value adjustment board, the party |
| 190 | asserting a material violation may appeal to the board of county |
| 191 | commissioners. |
| 192 | (4) The appeal to the board of county commissioners must |
| 193 | be in the form prescribed by the department and must be |
| 194 | accompanied by a copy of the record of the proceedings. |
| 195 | (5) Boards of county commissioners shall place the |
| 196 | consideration of such assertions on their next available agenda, |
| 197 | which shall be no later than 30 days after the filing of the |
| 198 | form and record with the governing body of the county. In all |
| 199 | circumstances, the board of county commissioners shall issue a |
| 200 | written decision. The written decision shall contain findings of |
| 201 | fact and conclusions of law and shall include reasons for a |
| 202 | finding that a material violation of the law has occurred. |
| 203 | (6) If the board of county commissioners finds that a |
| 204 | material violation of law occurred, the board shall issue |
| 205 | appropriate instructions to the value adjustment board or |
| 206 | certified special magistrate that may include directions that a |
| 207 | new hearing be held or that a different certified special |
| 208 | magistrate be assigned to hear the case. |
| 209 | (7) The value adjustment board shall not render a decision |
| 210 | until the procedures in this section are exhausted. |
| 211 | Section 5. Subsection (1) of section 194.037, Florida |
| 212 | Statutes, is amended to read: |
| 213 | 194.037 Disclosure of tax impact.-- |
| 214 | (1) After hearing all petitions, complaints, appeals, and |
| 215 | disputes, the clerk shall make public notice of the findings and |
| 216 | results of the board in at least a quarter-page size |
| 217 | advertisement of a standard size or tabloid size newspaper, and |
| 218 | the headline shall be in a type no smaller than 18 point. The |
| 219 | advertisement shall not be placed in that portion of the |
| 220 | newspaper where legal notices and classified advertisements |
| 221 | appear. The advertisement shall be published in a newspaper of |
| 222 | general paid circulation in the county. The newspaper selected |
| 223 | shall be one of general interest and readership in the |
| 224 | community, and not one of limited subject matter, pursuant to |
| 225 | chapter 50. The headline shall read: TAX IMPACT OF VALUE |
| 226 | ADJUSTMENT BOARD. The public notice shall list the members of |
| 227 | the value adjustment board and the taxing authorities to which |
| 228 | they are elected. The form shall show, in columnar form, for |
| 229 | each of the property classes listed under subsection (2), the |
| 230 | following information, with appropriate column totals: |
| 231 | (a) In the first column, the number of parcels for which |
| 232 | the board granted exemptions that had been denied or that had |
| 233 | not been acted upon by the property appraiser. |
| 234 | (b) In the second column, the number of parcels for which |
| 235 | petitions were filed concerning a property tax exemption. |
| 236 | (c) In the third column, the number of parcels for which |
| 237 | the board considered the petition and reduced the assessment |
| 238 | from that made by the property appraiser on the initial |
| 239 | assessment roll. |
| 240 | (d) In the fourth column, the number of parcels for which |
| 241 | petitions were filed but not considered by the board because |
| 242 | such petitions were withdrawn or settled prior to the board's |
| 243 | consideration. |
| 244 | (e)(d) In the fifth fourth column, the number of parcels |
| 245 | for which petitions were filed requesting a change in assessed |
| 246 | value, including requested changes in assessment classification. |
| 247 | (f)(e) In the sixth fifth column, the net change in |
| 248 | taxable value from the assessor's initial roll which results |
| 249 | from board decisions. |
| 250 | (g)(f) In the seventh sixth column, the net shift in taxes |
| 251 | to parcels not granted relief by the board. The shift shall be |
| 252 | computed as the amount shown in column 6 5 multiplied by the |
| 253 | applicable millage rates adopted by the taxing authorities in |
| 254 | hearings held pursuant to s. 200.065(2)(d) or adopted by vote of |
| 255 | the electors pursuant to s. 9(b) or s. 12, Art. VII of the State |
| 256 | Constitution, but without adjustment as authorized pursuant to |
| 257 | s. 200.065(6). If for any taxing authority the hearing has not |
| 258 | been completed at the time the notice required herein is |
| 259 | prepared, the millage rate used shall be that adopted in the |
| 260 | hearing held pursuant to s. 200.065(2)(c). |
| 261 | Section 6. It is the express intent of the Legislature |
| 262 | that a taxpayer shall never have the burden of proving that the |
| 263 | property appraiser's assessment is not supported by any |
| 264 | reasonable hypothesis of a legal assessment and all cases |
| 265 | setting out such a standard were expressly rejected |
| 266 | legislatively upon the adoption of chapter 97-85, Laws of |
| 267 | Florida. It is the further intent of the Legislature that any |
| 268 | cases of law published since 1997 citing the every-reasonable- |
| 269 | hypothesis standard are expressly rejected to the extent that |
| 270 | they are interpretive of legislative intent. |
| 271 | Section 7. This act shall take effect July 1, 2008. |
| 272 |
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| 273 |
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| 274 | ----------------------------------------------------- |
| 275 | T I T L E A M E N D M E N T |
| 276 | Remove the entire title and insert: |
| 277 | A bill to be entitled |
| 278 | An act relating to value adjustment boards; amending s. 194.011, |
| 279 | F.S.; requiring the Division of Administrative Hearings to |
| 280 | develop a uniform policies and procedures manual and forms for |
| 281 | use in proceedings before value adjustment boards; providing |
| 282 | requirements for the manual and procedures; specifying certain |
| 283 | hearings as not governed by certain provisions of the |
| 284 | Administrative Procedures Act; amending s. 194.015, F.S.; |
| 285 | revising the membership of value adjustment boards; providing |
| 286 | for citizen members; revising criteria related to appointment to |
| 287 | such boards; revising quorum requirements; deleting provisions |
| 288 | authorizing county attorneys to act as counsel for value |
| 289 | adjustment boards; limiting private counsel representation of |
| 290 | certain persons; amending s. 194.035, F.S.; providing that a |
| 291 | requirement that value adjustment boards appoint special |
| 292 | magistrates for certain purposes applies to all counties; |
| 293 | requiring value adjustment boards to verify the qualifications |
| 294 | of special magistrates prior to appointment; providing selection |
| 295 | criteria; requiring the department to provide and conduct |
| 296 | training for special magistrates; providing training |
| 297 | requirements; requiring the department to charge tuition fees; |
| 298 | providing for deposit of such fees; creating s. 194.0355, F.S.; |
| 299 | providing application; providing requirements for motions |
| 300 | asserting violations of law or rules governing hearing |
| 301 | petitions; providing for appeal to the board of county |
| 302 | commissioners; providing requirements for appeal; providing |
| 303 | requirements for boards of county commissioners in hearing such |
| 304 | appeals; requiring the board to issue instructions to the value |
| 305 | adjustment board under certain circumstances; prohibiting value |
| 306 | adjustment boards from rendering decisions until certain |
| 307 | procedures are exhausted; amending s. 194.037, F.S.; revising |
| 308 | information required to be provided on the disclosure of tax |
| 309 | impact form; providing legislative intent; specifying that |
| 310 | taxpayers are precluded from having certain burdens of proof; |
| 311 | providing an effective date. |