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

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