CS/HB 179

1	A bill to be entitled
2	An act relating to property appraisers; amending s.
3	193.023, F.S.; revising property appraisers' authority to
4	inspect property for assessment purposes; amending s.
5	196.011, F.S.; revising required time limitations for
6	filing applications for homestead exemptions; revising
7	procedural requirements for property appraiser approval of
8	such exemptions; amending s. 196.015, F.S.; revising
9	factors for consideration by property appraisers in
10	determining permanent residency for homestead exemption
11	purposes; providing an effective date.
12
13	Be It Enacted by the Legislature of the State of Florida:
14
15	Section 1.  Subsection (2) of section 193.023, Florida
16	Statutes, is amended to read:
17	193.023  Duties of the property appraiser in making
18	assessments.--
19	(2)  In making his or her assessment of the value of real
20	property, the property appraiser is required to physically
21	inspect the property at least once every 5 years. Where
22	geographically suitable, and at the discretion of the property
23	appraiser, the property appraiser may use image technology in
24	lieu of physical inspection, and may review image technology, as
25	the property appraiser deems necessary, to ensure that the tax
26	roll meets all the requirements of law. However, the property
27	appraiser shall physically inspect any parcel of taxable real
28	property upon the request of the taxpayer or owner.
29	Section 2.  Subsection (8) of section 196.011, Florida
30	Statutes, is amended to read:
31	196.011  Annual application required for exemption.--
32	(8)  Any applicant who is qualified to receive any
33	exemption under subsection (1) and who fails to file an
34	application by March 1, must may file an application for the
35	exemption with the property appraiser on or before the 25th day
36	following the mailing by the property appraiser of the notices
37	required under s. 194.011(1). Upon receipt of sufficient
38	evidence, as determined by the property appraiser, demonstrating
39	the applicant was unable to apply for the exemption in a timely
40	manner or otherwise demonstrating extenuating circumstances
41	judged by the property appraiser to warrant granting the
42	exemption, the property appraiser may grant the exemption. If
43	the applicant fails to produce sufficient evidence demonstrating
44	the applicant was unable to apply for the exemption in a timely
45	manner or otherwise demonstrating extenuating circumstances as
46	judged by the property appraiser, the applicant and may file,
47	pursuant to s. 194.011(3), a petition with the value adjustment
48	board requesting that the exemption be granted. Such petition
49	must may be filed at any time during the taxable year on or
50	before the 25th day following the mailing of the notice by the
51	property appraiser as provided in s. 194.011(1). Notwithstanding
52	the provisions of s. 194.013, such person must pay a
53	nonrefundable fee of $15 upon filing the petition. Upon
54	reviewing the petition, if the person is qualified to receive
55	the exemption and demonstrates particular extenuating
56	circumstances judged by the property appraiser or the value
57	adjustment board to warrant granting the exemption, the property
58	appraiser or the value adjustment board may grant the exemption
59	for the current year.
60	Section 3.  Section 196.015, Florida Statutes, is amended
61	to read:
62	196.015  Permanent residency; factual determination by
63	property appraiser.--Intention to establish a permanent
64	residence in this state is a factual determination to be made,
65	in the first instance, by the property appraiser. Although any
66	one factor is not conclusive of the establishment or
67	nonestablishment of permanent residence, the following are
68	relevant factors that may be considered by the property
69	appraiser in making his or her determination as to the intent of
70	a person claiming a homestead exemption to establish a permanent
71	residence in this state:
72	(1)  A formal declaration declarations of domicile by the
73	applicant recorded in the public records of the county in which
74	the exemption is being sought.
75	(2)  Evidence of the location where the applicant's
76	dependent children are registered for school Informal statements
77	of the applicant.
78	(3)  The place of employment of the applicant.
79	(4)  The previous permanent residency by the applicant in a
80	state other than Florida or in another country and the date non-
81	Florida residency was terminated.
82	(5)  Proof of voter registration in this state with the
83	voter information card address of the applicant, or other
84	official correspondence from the supervisor of elections
85	providing proof of voter registration, matching the address of
86	the physical location where the exemption is being sought The
87	place where the applicant is registered to vote.
88	(6)  A valid Florida driver's license issued under s.
89	322.18 or a valid Florida identification card issued under s.
90	322.051 and evidence of relinquishment of driver's licenses from
91	any other states The place of issuance of a driver's license to
92	the applicant.
93	(7)  The place of Issuance of a Florida license tag on any
94	motor vehicle owned by the applicant.
95	(8)  The address as listed on federal income tax returns
96	filed by the applicant.
97	(9)  The location where the applicant's bank statements and
98	checking accounts are registered.
99	(10)  Proof of payment for utilities at the property for
100	which permanent residency is being claimed.
101	Section 4.  This act shall take effect July 1, 2009.

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