CS/HB 179

1
A bill to be entitled
2An act relating to property appraisers; amending s.
3193.023, F.S.; revising property appraisers' authority to
4inspect property for assessment purposes; amending s.
5196.011, F.S.; revising required time limitations for
6filing applications for homestead exemptions; revising
7procedural requirements for property appraiser approval of
8such exemptions; amending s. 196.015, F.S.; revising
9factors for consideration by property appraisers in
10determining permanent residency for homestead exemption
11purposes; providing an effective date.
12
13Be It Enacted by the Legislature of the State of Florida:
14
15     Section 1.  Subsection (2) of section 193.023, Florida
16Statutes, is amended to read:
17     193.023  Duties of the property appraiser in making
18assessments.--
19     (2)  In making his or her assessment of the value of real
20property, the property appraiser is required to physically
21inspect the property at least once every 5 years. Where
22geographically suitable, and at the discretion of the property
23appraiser, the property appraiser may use image technology in
24lieu of physical inspection, and may review image technology, as
25the property appraiser deems necessary, to ensure that the tax
26roll meets all the requirements of law. However, the property
27appraiser shall physically inspect any parcel of taxable real
28property upon the request of the taxpayer or owner.
29     Section 2.  Subsection (8) of section 196.011, Florida
30Statutes, is amended to read:
31     196.011  Annual application required for exemption.--
32     (8)  Any applicant who is qualified to receive any
33exemption under subsection (1) and who fails to file an
34application by March 1, must may file an application for the
35exemption with the property appraiser on or before the 25th day
36following the mailing by the property appraiser of the notices
37required under s. 194.011(1). Upon receipt of sufficient
38evidence, as determined by the property appraiser, demonstrating
39the applicant was unable to apply for the exemption in a timely
40manner or otherwise demonstrating extenuating circumstances
41judged by the property appraiser to warrant granting the
42exemption, the property appraiser may grant the exemption. If
43the applicant fails to produce sufficient evidence demonstrating
44the applicant was unable to apply for the exemption in a timely
45manner or otherwise demonstrating extenuating circumstances as
46judged by the property appraiser, the applicant and may file,
47pursuant to s. 194.011(3), a petition with the value adjustment
48board requesting that the exemption be granted. Such petition
49must may be filed at any time during the taxable year on or
50before the 25th day following the mailing of the notice by the
51property appraiser as provided in s. 194.011(1). Notwithstanding
52the provisions of s. 194.013, such person must pay a
53nonrefundable fee of $15 upon filing the petition. Upon
54reviewing the petition, if the person is qualified to receive
55the exemption and demonstrates particular extenuating
56circumstances judged by the property appraiser or the value
57adjustment board to warrant granting the exemption, the property
58appraiser or the value adjustment board may grant the exemption
59for the current year.
60     Section 3.  Section 196.015, Florida Statutes, is amended
61to read:
62     196.015  Permanent residency; factual determination by
63property appraiser.--Intention to establish a permanent
64residence in this state is a factual determination to be made,
65in the first instance, by the property appraiser. Although any
66one factor is not conclusive of the establishment or
67nonestablishment of permanent residence, the following are
68relevant factors that may be considered by the property
69appraiser in making his or her determination as to the intent of
70a person claiming a homestead exemption to establish a permanent
71residence in this state:
72     (1)  A formal declaration declarations of domicile by the
73applicant recorded in the public records of the county in which
74the exemption is being sought.
75     (2)  Evidence of the location where the applicant's
76dependent children are registered for school Informal statements
77of the applicant.
78     (3)  The place of employment of the applicant.
79     (4)  The previous permanent residency by the applicant in a
80state other than Florida or in another country and the date non-
81Florida residency was terminated.
82     (5)  Proof of voter registration in this state with the
83voter information card address of the applicant, or other
84official correspondence from the supervisor of elections
85providing proof of voter registration, matching the address of
86the physical location where the exemption is being sought The
87place where the applicant is registered to vote.
88     (6)  A valid Florida driver's license issued under s.
89322.18 or a valid Florida identification card issued under s.
90322.051 and evidence of relinquishment of driver's licenses from
91any other states The place of issuance of a driver's license to
92the applicant.
93     (7)  The place of Issuance of a Florida license tag on any
94motor vehicle owned by the applicant.
95     (8)  The address as listed on federal income tax returns
96filed by the applicant.
97     (9)  The location where the applicant's bank statements and
98checking accounts are registered.
99     (10)  Proof of payment for utilities at the property for
100which 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.