Florida Senate - 2009 CS for SB 1006
By the Committee on Finance and Tax; and Senators Fasano and
Lynn
593-05150-09 20091006c1
1 A bill to be entitled
2 An act relating to ad valorem assessments; amending s.
3 194.301, F.S.; revising the bases for providing a
4 presumption of correctness to an assessment of
5 property value; providing that the taxpayer is
6 entitled to an evaluation of the appraisal
7 methodology; providing that the act preempts prior
8 case law; revising the criteria for overcoming the
9 presumption of correctness; providing for challenges
10 to the classification or exemption status of property;
11 providing for application; providing an effective
12 date.
13
14 Be It Enacted by the Legislature of the State of Florida:
15
16 Section 1. Section 194.301, Florida Statutes, is amended to
17 read:
18 (Substantial rewording of section. See
19 s. 194.301, F.S., for present text.)
20 194.301 Challenge to ad valorem tax assessment.—
21 (1) An ad valorem tax assessment is presumed correct
22 whether established by the property appraiser or as revised by
23 the value adjustment board. However, a taxpayer who challenges
24 an assessment is entitled to a determination by the value
25 adjustment board or court of the appropriateness of the
26 appraisal methodology used in making the assessment. The value
27 of property must be determined by an appraisal methodology that
28 complies with the criteria of s. 193.011 and professionally
29 accepted appraisal practices. The provisions of this subsection
30 preempt any prior case law that is inconsistent with this
31 subsection.
32 (2) In an administrative or judicial action in which an ad
33 valorem tax assessment is challenged, the burden of proof is on
34 the party initiating the challenge.
35 (a) If the challenge is to the assessed value of the
36 property, the party initiating the challenge has the burden of
37 proving by a preponderance of the evidence that the assessed
38 value:
39 1. Does not represent the just value of the property after
40 taking into account any applicable limits on annual increases in
41 the value of the property;
42 2. Does not represent the classified use value or
43 fractional value of the property if the property is required to
44 be assessed based on its character or use; or
45 3. Is arbitrarily based on appraisal practices that are
46 different from the appraisal practices generally applied by the
47 property appraiser to comparable property within the same
48 county.
49 (b) If the party challenging the assessment satisfies the
50 requirements of paragraph (a), the presumption provided in
51 subsection (1) is overcome and the value adjustment board or the
52 court shall establish the assessment if there is competent,
53 substantial evidence of value in the record which cumulatively
54 meets the criteria of s. 193.011 and professionally accepted
55 appraisal practices. If the record lacks such evidence, the
56 matter must be remanded to the property appraiser with
57 appropriate directions from the value adjustment board or the
58 court, and the property appraiser must comply with those
59 directions.
60 (c) If the revised assessment following remand is
61 challenged, the procedures described in this section apply.
62 (d) A party is not required to exclude every reasonable
63 hypothesis of a legal assessment.
64 (e) If the challenge is to the classification or exemption
65 status of the property, there is no presumption of correctness
66 and the party initiating the challenge has the burden of proving
67 by a preponderance of the evidence that the classification or
68 exempt status assigned to the property is incorrect.
69 Section 2. This act shall take effect upon becoming a law,
70 and applies to the 2009 tax roll, except that s. 194.301(2)(d)
71 and (e), Florida Statutes, as amended by this act, are
72 clarifying and remedial in nature and also apply to actions
73 pending on or after the effective date of this act for which no
74 final order has been issued.