HB 909

1	A bill to be entitled
2	An act relating to value adjustment boards; amending s.
3	194.011, F.S.; requiring the Department of Revenue to
4	develop a uniform policies and procedures manual for use
5	in proceedings before value adjustment boards; specifying
6	availability requirements for the manual; amending s.
7	194.015, F.S.; deleting provisions relating to county
8	attorneys as counsel for value adjustment boards; amending
9	s. 194.034, F.S.; requiring recommendations of special
10	magistrates to include certain information; amending s.
11	194.035, F.S.; applying to all counties a requirement that
12	value adjustment boards appoint special magistrates for
13	certain purposes; requiring value adjustment boards to
14	verify the qualifications of special magistrates prior to
15	appointment; providing selection criteria; requiring the
16	department to provide training for special magistrates;
17	providing training requirements; amending s. 194.037,
18	F.S.; revising required information in the disclosure of
19	tax impact form to include certain additional information;
20	providing an effective date.
21
22	Be It Enacted by the Legislature of the State of Florida:
23
24	Section 1.  Subsection (5) of section 194.011, Florida
25	Statutes, is amended to read:
26	194.011  Assessment notice; objections to assessments.--
27	(5)(a)  The department shall by rule prescribe uniform
28	procedures for hearings before the value adjustment board which
29	include requiring:
30	1.(a)  Procedures for the exchange of information and
31	evidence by the property appraiser and the petitioner consistent
32	with s. 194.032; and
33	2.(b)  That the value adjustment board hold an
34	organizational meeting for the purpose of making these
35	procedures available to petitioners.
36	(b)  In consultation with value adjustment boards, the
37	department shall develop a uniform policies and procedures
38	manual to be used by value adjustment boards, special
39	magistrates, and taxpayers in proceedings before value
40	adjustment boards. The manual shall be made available, at a
41	minimum, on the department's website and on property appraisers'
42	existing websites.
43	Section 2.  Section 194.015, Florida Statutes, is amended
44	to read:
45	194.015  Value adjustment board.--There is hereby created a
46	value adjustment board for each county, which shall consist of
47	three members of the governing body of the county as elected
48	from the membership of the board of said governing body, one of
49	whom shall be elected chairperson, and two members of the school
50	board as elected from the membership of the school board. The
51	members of the board may be temporarily replaced by other
52	members of the respective boards on appointment by their
53	respective chairpersons. Any three members shall constitute a
54	quorum of the board, except that each quorum must include at
55	least one member of said governing board and at least one member
56	of the school board, and no meeting of the board shall take
57	place unless a quorum is present. Members of the board may
58	receive such per diem compensation as is allowed by law for
59	state employees if both bodies elect to allow such compensation.
60	The clerk of the governing body of the county shall be the clerk
61	of the value adjustment board. The office of the county attorney
62	may be counsel to the board unless the county attorney
63	represents the property appraiser, in which instance The board
64	shall appoint private counsel who has practiced law for over 5
65	years and who shall receive such compensation as may be
66	established by the board. No meeting of the board shall take
67	place unless counsel to the board is present. However, counsel
68	for the property appraiser shall not be required when the county
69	attorney represents only the board at the board hearings, even
70	though the county attorney may represent the property appraiser
71	in other matters or at a different time. Two-fifths of the
72	expenses of the board shall be borne by the district school
73	board and three-fifths by the district county commission.
74	Section 3.  Subsection (2) of section 194.034, Florida
75	Statutes, is amended to read:
76	194.034  Hearing procedures; rules.--
77	(2)  In each case, except when a complaint is withdrawn by
78	the petitioner or is acknowledged as correct by the property
79	appraiser, the value adjustment board shall render a written
80	decision. All such decisions shall be issued within 20 calendar
81	days of the last day the board is in session under s. 194.032.
82	The decision of the board shall contain findings of fact and
83	conclusions of law and shall include reasons for upholding or
84	overturning the determination of the property appraiser. When a
85	special magistrate has been appointed, the recommendations of
86	the special magistrate, which must include proposed findings of
87	fact, conclusions of law, and reasons for upholding or
88	overturning the determination of the property appraiser, shall
89	be considered by the board. The clerk, upon issuance of the
90	decisions, shall, on a form provided by the Department of
91	Revenue, notify by first-class mail each taxpayer, the property
92	appraiser, and the department of the decision of the board.
93	Section 4.  Section 194.035, Florida Statutes, is amended
94	to read:
95	194.035  Special magistrates; property evaluators.--
96	(1)  Each value adjustment In counties having a population
97	of more than 75,000, the board shall appoint special magistrates
98	for the purpose of taking testimony and making recommendations
99	to the board, which recommendations the board may act upon
100	without further hearing. These special magistrates may not be
101	elected or appointed officials or employees of the county but
102	shall be selected from a list of those qualified individuals who
103	are willing to serve as special magistrates. Employees and
104	elected or appointed officials of a taxing jurisdiction or of
105	the state may not serve as special magistrates. The clerk of the
106	board shall annually notify such individuals or their
107	professional associations to make known to them that
108	opportunities to serve as special magistrates exist. The
109	Department of Revenue shall provide a list of qualified special
110	magistrates to any county with a population of 75,000 or less.
111	Subject to appropriation, the department shall reimburse
112	counties with a population of 75,000 or less for payments made
113	to special magistrates appointed for the purpose of taking
114	testimony and making recommendations to the value adjustment
115	board pursuant to this section. The department shall establish a
116	reasonable range for payments per case to special magistrates
117	based on such payments in other counties. Requests for
118	reimbursement of payments outside this range shall be justified
119	by the county. If the total of all requests for reimbursement in
120	any year exceeds the amount available pursuant to this section,
121	payments to all counties shall be prorated accordingly. A
122	special magistrate appointed to hear issues of exemptions and
123	classifications shall be a member of The Florida Bar with no
124	less than 5 years' experience in the area of ad valorem
125	taxation. A special magistrate appointed to hear issues
126	regarding the valuation of real estate shall be a state
127	certified real estate appraiser with not less than 5 years'
128	experience in real property valuation. A special magistrate
129	appointed to hear issues regarding the valuation of tangible
130	personal property shall be a designated member of a nationally
131	recognized appraiser's organization with not less than 5 years'
132	experience in tangible personal property valuation. A special
133	magistrate need not be a resident of the county in which he or
134	she serves. A special magistrate may not represent a person
135	before the board in any tax year during which he or she has
136	served that board as a special magistrate. Prior to appointing a
137	special magistrate, a value adjustment board shall verify the
138	special magistrate's qualifications. The value adjustment board
139	shall ensure that the selection of special magistrates is based
140	solely upon the experience and qualifications of the special
141	magistrate and is not influenced by the property appraiser. The
142	board shall appoint special magistrates from the list so
143	compiled prior to convening of the board. The expense of
144	hearings before magistrates and any compensation of special
145	magistrates shall be borne three-fifths by the board of county
146	commissioners and two-fifths by the school board.
147	(2)  The value adjustment board of each county may employ
148	qualified property appraisers or evaluators to appear before the
149	value adjustment board at that meeting of the board which is
150	held for the purpose of hearing complaints. Such property
151	appraisers or evaluators shall present testimony as to the just
152	value of any property the value of which is contested before the
153	board and shall submit to examination by the board, the
154	taxpayer, and the property appraiser.
155	(3)  The department shall provide training for special
156	magistrates at least once each year in at least five locations
157	throughout the state. The training shall include emphasis on the
158	assessment of tangible personal property. Persons completing the
159	training will only be required to have 3 years' experience in
160	the area they wish to serve as a special magistrate. The
161	training shall be open to the public. Value adjustment boards
162	that provide training for special magistrates shall advertise
163	the training sessions and allow taxpayers to attend the training
164	sessions.
165	Section 5.  Subsection (1) of section 194.037, Florida
166	Statutes, is amended to read:
167	194.037  Disclosure of tax impact.--
168	(1)  After hearing all petitions, complaints, appeals, and
169	disputes, the clerk shall make public notice of the findings and
170	results of the board in at least a quarter-page size
171	advertisement of a standard size or tabloid size newspaper, and
172	the headline shall be in a type no smaller than 18 point. The
173	advertisement shall not be placed in that portion of the
174	newspaper where legal notices and classified advertisements
175	appear. The advertisement shall be published in a newspaper of
176	general paid circulation in the county. The newspaper selected
177	shall be one of general interest and readership in the
178	community, and not one of limited subject matter, pursuant to
179	chapter 50. The headline shall read: TAX IMPACT OF VALUE
180	ADJUSTMENT BOARD. The public notice shall list the members of
181	the value adjustment board and the taxing authorities to which
182	they are elected. The form shall show, in columnar form, for
183	each of the property classes listed under subsection (2), the
184	following information, with appropriate column totals:
185	(a)  In the first column, the number of parcels for which
186	the board granted exemptions that had been denied or that had
187	not been acted upon by the property appraiser.
188	(b)  In the second column, the number of parcels for which
189	petitions were filed concerning a property tax exemption.
190	(c)  In the third column, the number of parcels for which
191	the board considered the petition and reduced the assessment
192	from that made by the property appraiser on the initial
193	assessment roll.
194	(d)  In the fourth column, the number of parcels for which
195	petitions were filed but which were not considered by the board
196	because the petitions were withdrawn or settled prior to the
197	board's consideration.
198	(e)(d)  In the fifth fourth column, the number of parcels
199	for which petitions were filed requesting a change in assessed
200	value, including requested changes in assessment classification.
201	(f)(e)  In the sixth fifth column, the net change in
202	taxable value from the assessor's initial roll which results
203	from board decisions.
204	(g)(f)  In the seventh sixth column, the net shift in taxes
205	to parcels not granted relief by the board. The shift shall be
206	computed as the amount shown in column 5 multiplied by the
207	applicable millage rates adopted by the taxing authorities in
208	hearings held pursuant to s. 200.065(2)(d) or adopted by vote of
209	the electors pursuant to s. 9(b) or s. 12, Art. VII of the State
210	Constitution, but without adjustment as authorized pursuant to
211	s. 200.065(6). If for any taxing authority the hearing has not
212	been completed at the time the notice required herein is
213	prepared, the millage rate used shall be that adopted in the
214	hearing held pursuant to s. 200.065(2)(c).
215	Section 6.  This act shall take effect July 1, 2008.

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