Florida Senate - 2009              PROPOSED COMMITTEE SUBSTITUTE
       Bill No. SB 2454
       
       
       
       
       
                                Barcode 844830                          
       
       593-05212-09                                                    
       Proposed Committee Substitute by the Committee on Finance and
       Tax
    1                        A bill to be entitled                      
    2         An act relating to the assessment of residential
    3         property; creating s. 193.624, F.S.; providing
    4         definitions; prohibiting a property appraiser from
    5         considering certain improvements to real property in
    6         determining the assessed value of residential
    7         property; providing application; amending s. 196.012,
    8         F.S.; deleting a definition; conforming a cross
    9         reference; amending ss. 196.121 and 196.1995, F.S.;
   10         conforming cross-references; repealing s. 196.175,
   11         F.S., relating to the renewable energy source property
   12         tax exemption; providing an effective date.
   13  
   14  Be It Enacted by the Legislature of the State of Florida:
   15  
   16         Section 1. Section 193.624, Florida Statutes, is created to
   17  read:
   18         193.624 Definitions; assessment of residential property.—
   19         (1) For the purpose of this section:
   20         (a) “Changes or improvements made for the purpose of
   21  improving a property’s resistance to wind damage” means:
   22         1. Improving the strength of the roof deck attachment;
   23         2. Creating a secondary water barrier to prevent water
   24  intrusion;
   25         3. Installing hurricane-resistant shingles;
   26         4. Installing gable-end bracing;
   27         5. Reinforcing roof-to-wall connections;
   28         6. Installing storm shutters;
   29         7. Installing impact-resistant glazing; or
   30         8. Installing hurricane-resistant doors.
   31         (b) “Renewable energy source device” means any of the
   32  following equipment which collects, transmits, stores, or uses
   33  solar energy, wind energy, or energy derived from geothermal
   34  deposits:
   35         1. Solar energy collectors, photovoltaic modules, and
   36  inverters.
   37         2. Storage tanks and other storage systems, excluding
   38  swimming pools used as storage tanks.
   39         3. Rockbeds.
   40         4. Thermostats and other control devices.
   41         5. Heat exchange devices.
   42         6. Pumps and fans.
   43         7. Roof ponds.
   44         8. Freestanding thermal containers.
   45         9. Pipes, ducts, refrigerant handling systems, and other
   46  equipment used to interconnect such systems; however, such
   47  equipment does not include conventional backup systems of any
   48  type.
   49         10. Windmills and wind turbines.
   50         11. Wind-driven generators.
   51         12. Power conditioning and storage devices that use wind
   52  energy to generate electricity or mechanical forms of energy.
   53         13. Pipes and other equipment used to transmit hot
   54  geothermal water to a dwelling or structure from a geothermal
   55  deposit.
   56         (2) In determining the assessed value of real property used
   57  for residential purposes, the property appraiser may not
   58  consider:
   59         (a) Changes or improvements made for the purpose of
   60  improving a property’s resistance to wind damage.
   61         (b) The installation and operation of a renewable energy
   62  source device.
   63         (3) This section applies to new and existing construction
   64  used for residential purposes.
   65         Section 2. Subsections (14) through (20) of section
   66  196.012, Florida Statutes, are amended to read:
   67         196.012 Definitions.—For the purpose of this chapter, the
   68  following terms are defined as follows, except where the context
   69  clearly indicates otherwise:
   70         (14) “Renewable energy source device” or “device” means any
   71  of the following equipment which, when installed in connection
   72  with a dwelling unit or other structure, collects, transmits,
   73  stores, or uses solar energy, wind energy, or energy derived
   74  from geothermal deposits:
   75         (a) Solar energy collectors.
   76         (b) Storage tanks and other storage systems, excluding
   77  swimming pools used as storage tanks.
   78         (c) Rockbeds.
   79         (d) Thermostats and other control devices.
   80         (e) Heat exchange devices.
   81         (f) Pumps and fans.
   82         (g) Roof ponds.
   83         (h) Freestanding thermal containers.
   84         (i) Pipes, ducts, refrigerant handling systems, and other
   85  equipment used to interconnect such systems; however,
   86  conventional backup systems of any type are not included in this
   87  definition.
   88         (j) Windmills.
   89         (k) Wind-driven generators.
   90         (l) Power conditioning and storage devices that use wind
   91  energy to generate electricity or mechanical forms of energy.
   92         (m) Pipes and other equipment used to transmit hot
   93  geothermal water to a dwelling or structure from a geothermal
   94  deposit.
   95         (14)(15) “New business” means:
   96         (a)1. A business establishing 10 or more jobs to employ 10
   97  or more full-time employees in this state, which manufactures,
   98  processes, compounds, fabricates, or produces for sale items of
   99  tangible personal property at a fixed location and which
  100  comprises an industrial or manufacturing plant;
  101         2. A business establishing 25 or more jobs to employ 25 or
  102  more full-time employees in this state, the sales factor of
  103  which, as defined by s. 220.15(5), for the facility with respect
  104  to which it requests an economic development ad valorem tax
  105  exemption is less than 0.50 for each year the exemption is
  106  claimed; or
  107         3. An office space in this state owned and used by a
  108  corporation newly domiciled in this state; provided such office
  109  space houses 50 or more full-time employees of such corporation;
  110  provided that such business or office first begins operation on
  111  a site clearly separate from any other commercial or industrial
  112  operation owned by the same business.
  113         (b) Any business located in an enterprise zone or
  114  brownfield area that first begins operation on a site clearly
  115  separate from any other commercial or industrial operation owned
  116  by the same business.
  117         (c) A business that is situated on property annexed into a
  118  municipality and that, at the time of the annexation, is
  119  receiving an economic development ad valorem tax exemption from
  120  the county under s. 196.1995.
  121         (15)(16) “Expansion of an existing business” means:
  122         (a)1. A business establishing 10 or more jobs to employ 10
  123  or more full-time employees in this state, which manufactures,
  124  processes, compounds, fabricates, or produces for sale items of
  125  tangible personal property at a fixed location and which
  126  comprises an industrial or manufacturing plant; or
  127         2. A business establishing 25 or more jobs to employ 25 or
  128  more full-time employees in this state, the sales factor of
  129  which, as defined by s. 220.15(5), for the facility with respect
  130  to which it requests an economic development ad valorem tax
  131  exemption is less than 0.50 for each year the exemption is
  132  claimed; provided that such business increases operations on a
  133  site colocated with a commercial or industrial operation owned
  134  by the same business, resulting in a net increase in employment
  135  of not less than 10 percent or an increase in productive output
  136  of not less than 10 percent.
  137         (b) Any business located in an enterprise zone or
  138  brownfield area that increases operations on a site colocated
  139  with a commercial or industrial operation owned by the same
  140  business.
  141         (16)(17) “Permanent resident” means a person who has
  142  established a permanent residence as defined in subsection (17)
  143  (18).
  144         (17)(18) “Permanent residence” means that place where a
  145  person has his or her true, fixed, and permanent home and
  146  principal establishment to which, whenever absent, he or she has
  147  the intention of returning. A person may have only one permanent
  148  residence at a time; and, once a permanent residence is
  149  established in a foreign state or country, it is presumed to
  150  continue until the person shows that a change has occurred.
  151         (18)(19) “Enterprise zone” means an area designated as an
  152  enterprise zone pursuant to s. 290.0065. This subsection expires
  153  on the date specified in s. 290.016 for the expiration of the
  154  Florida Enterprise Zone Act.
  155         (19)(20) “Ex-servicemember” means any person who has served
  156  as a member of the United States Armed Forces on active duty or
  157  state active duty, a member of the Florida National Guard, or a
  158  member of the United States Reserve Forces.
  159         Section 3. Subsection (2) of section 196.121, Florida
  160  Statutes, is amended to read:
  161         196.121 Homestead exemptions; forms.—
  162         (2) The forms shall require the taxpayer to furnish certain
  163  information to the property appraiser for the purpose of
  164  determining that the taxpayer is a permanent resident as defined
  165  in s. 196.012(16)(17). Such information may include, but need
  166  not be limited to, the factors enumerated in s. 196.015.
  167         Section 4. Subsection (6), paragraph (d) of subsection (8),
  168  paragraph (d) of subsection (9), and paragraph (d) of subsection
  169  (10) of section 196.1995, Florida Statutes, are amended to read:
  170         196.1995 Economic development ad valorem tax exemption.—
  171         (6) With respect to a new business as defined by s.
  172  196.012(14)(15)(c), the municipality annexing the property on
  173  which the business is situated may grant an economic development
  174  ad valorem tax exemption under this section to that business for
  175  a period that will expire upon the expiration of the exemption
  176  granted by the county. If the county renews the exemption under
  177  subsection (7), the municipality may also extend its exemption.
  178  A municipal economic development ad valorem tax exemption
  179  granted under this subsection may not extend beyond the duration
  180  of the county exemption.
  181         (8) Any person, firm, or corporation which desires an
  182  economic development ad valorem tax exemption shall, in the year
  183  the exemption is desired to take effect, file a written
  184  application on a form prescribed by the department with the
  185  board of county commissioners or the governing authority of the
  186  municipality, or both. The application shall request the
  187  adoption of an ordinance granting the applicant an exemption
  188  pursuant to this section and shall include the following
  189  information:
  190         (d) Proof, to the satisfaction of the board of county
  191  commissioners or the governing authority of the municipality,
  192  that the applicant is a new business or an expansion of an
  193  existing business, as defined in s. 196.012(15) or (16); and
  194         (9) Before it takes action on the application, the board of
  195  county commissioners or the governing authority of the
  196  municipality shall deliver a copy of the application to the
  197  property appraiser of the county. After careful consideration,
  198  the property appraiser shall report the following information to
  199  the board of county commissioners or the governing authority of
  200  the municipality:
  201         (d) A determination as to whether the property for which an
  202  exemption is requested is to be incorporated into a new business
  203  or the expansion of an existing business, as defined in s.
  204  196.012(15) or (16), or into neither, which determination the
  205  property appraiser shall also affix to the face of the
  206  application. Upon the request of the property appraiser, the
  207  department shall provide to him or her such information as it
  208  may have available to assist in making such determination.
  209         (10) An ordinance granting an exemption under this section
  210  shall be adopted in the same manner as any other ordinance of
  211  the county or municipality and shall include the following:
  212         (d) A finding that the business named in the ordinance
  213  meets the requirements of s. 196.012(14)(15) or (15) (16).
  214         Section 5. Section 196.175, Florida Statutes, is repealed.
  215         Section 6. This act shall take effect July 1, 2009.