HB 1387

1	A bill to be entitled
2	An act relating to ad valorem tax assessments; amending s.
3	194.011, F.S.; providing that participation in an informal
4	conference is not a prerequisite to administrative or
5	judicial review of property assessments; requiring that a
6	petition before the value adjustment board challenging an
7	ad valorem assessment contain certain information relating
8	to the property and the petitioner; prohibiting the value
9	adjustment board from extending certain deadlines under
10	certain circumstances; revising certain evidence exchange
11	criteria; amending s. 194.013, F.S.; revising certain
12	parcel petition filing fees; amending s. 194.015, F.S.;
13	providing an exception to a prohibition against board
14	meetings without counsel being present; amending s.
15	194.032, F.S.; authorizing rescheduling of board hearings;
16	providing an exception; deleting certain procedural
17	requirements relating to petitioners being heard by the
18	board; amending s. 194.034, F.S.; revising certain hearing
19	procedures; amending s. 194.035, F.S.; authorizing the
20	Department of Revenue to provide certain special
21	magistrate training online; amending s. 194.037, F.S.;
22	revising requirements for disclosure of tax impact notice
23	forms; providing additional notice requirements for
24	clerks; requiring the department to compile a report on
25	the information received from the clerks and post it on
26	its website; amending s. 195.096, F.S.; requiring the
27	department to include proceedings of value adjustment
28	boards in certain in-depth reviews; amending s. 192.0105,
29	F.S.; conforming references; providing an effective date.
30
31	Be It Enacted by the Legislature of the State of Florida:
32
33	Section 1.  Subsections (2), (3), and (4) of section
34	194.011, Florida Statutes, are amended to read:
35	194.011  Assessment notice; objections to assessments.-
36	(2)  Any taxpayer who objects to the assessment placed on
37	any property taxable to him or her, including the assessment of
38	homestead property at less than just value under s. 193.155(8),
39	may request the property appraiser to informally confer with the
40	taxpayer. Upon receiving the request, the property appraiser, or
41	a member of his or her staff, shall confer with the taxpayer
42	regarding the correctness of the assessment. At this informal
43	conference, the taxpayer shall present those facts considered by
44	the taxpayer to be supportive of the taxpayer's claim for a
45	change in the assessment of the property appraiser. The property
46	appraiser or his or her representative at this conference shall
47	present those facts considered by the property appraiser to be
48	supportive of the correctness of the assessment. However,
49	participation in an informal conference is not nothing herein
50	shall be construed to be a prerequisite to administrative or
51	judicial review of property assessments.
52	(3)  A petition to the value adjustment board must be in
53	substantially the form prescribed by the department.
54	Notwithstanding s. 195.022, a county officer may not refuse to
55	accept a form provided by the department for this purpose if the
56	taxpayer chooses to use it. A petition to the value adjustment
57	board shall describe the property by parcel number and shall be
58	filed as follows:
59	(a)  The property appraiser shall have available and shall
60	distribute forms prescribed by the Department of Revenue on
61	which the petition shall be made. Such petition shall be sworn
62	to by the petitioner.
63	(b)  The completed petition shall be filed with the clerk
64	of the value adjustment board of the county. The clerk, who
65	shall acknowledge receipt of the petition thereof and promptly
66	furnish a copy of the petition thereof to the property
67	appraiser.
68	(c)  The completed petition shall:
69	1.  Identify the property by parcel number.
70	2.  Contain the taxpayer's estimate of the market value of
71	the property on January 1 of the current year.
72	3.  State the approximate time anticipated by the taxpayer
73	to present and argue his or her petition before the board.
74	4.  Disclose whether the petitioner is an agent of the
75	taxpayer. If the petitioner is an agent, the petition must
76	include a copy of the taxpayer's power of attorney granting the
77	petitioner the power to act as an agent.
78	5.  State the initial mortgage amounts and outstanding
79	mortgage balances on January 1 of the current year.
80	6.  State the amount of any insurance coverage.
81	7.  Contain a written declaration that it is made under the
82	penalties of perjury.
83	(d)  The petition may be filed, as to valuation issues, at
84	any time during the taxable year on or before the 25th day
85	following the mailing of notice by the property appraiser as
86	provided in subsection (1). With respect to an issue involving
87	the denial of an exemption, an agricultural or high-water
88	recharge classification application, an application for
89	classification as historic property used for commercial or
90	certain nonprofit purposes, or a deferral, the petition must be
91	filed at any time during the taxable year on or before the 30th
92	day following the mailing of the notice by the property
93	appraiser under s. 193.461, s. 193.503, s. 193.625, or s.
94	196.193 or notice by the tax collector under s. 197.253. If the
95	value adjustment board accepts late-filed petitions, the board
96	may not extend the deadlines in s. 194.171(2).
97	(e)  A condominium association, cooperative association, or
98	any homeowners' association as defined in s. 723.075, with
99	approval of its board of administration or directors, may file
100	with the value adjustment board a single joint petition on
101	behalf of any association members who own parcels of property
102	which the property appraiser determines are substantially
103	similar with respect to location, proximity to amenities, number
104	of rooms, living area, and condition. The condominium
105	association, cooperative association, or homeowners' association
106	as defined in s. 723.075 shall provide the unit owners with
107	notice of its intent to petition the value adjustment board and
108	shall provide at least 20 days for a unit owner to elect, in
109	writing, that his or her unit not be included in the petition.
110	(f)  An owner of contiguous, undeveloped parcels may file
111	with the value adjustment board a single joint petition if the
112	property appraiser determines such parcels are substantially
113	similar in nature.
114	(g)  The individual, agent, or legal entity that signs the
115	petition becomes an agent of the taxpayer for the purpose of
116	serving process to obtain personal jurisdiction over the
117	taxpayer for the entire value adjustment board proceedings,
118	including any appeals of a board decision by the property
119	appraiser pursuant to s. 194.036.
120	(4)(a)  If the petitioner wishes to participate in an
121	evidence exchange, at least 15 days before the hearing the
122	petitioner shall provide to the property appraiser a list of
123	evidence to be presented at the hearing, together with copies of
124	all documentation to be considered by the value adjustment board
125	and a summary of evidence to be presented by witnesses.
126	(b)  At least No later than 7 days before the hearing, if
127	the petitioner has provided the information required under
128	paragraph (a), and if requested in writing by the petitioner,
129	the property appraiser shall provide to the petitioner a list of
130	evidence to be presented at the hearing, together with copies of
131	all documentation to be considered by the value adjustment board
132	and a summary of evidence to be presented by witnesses. The
133	evidence list must contain the property record card if provided
134	by the clerk. Failure of the property appraiser to timely comply
135	with the requirements of this paragraph shall result in a
136	rescheduling of the hearing.
137	Section 2.  Subsection (1) of section 194.013, Florida
138	Statutes, is amended to read:
139	194.013  Filing fees for petitions; disposition; waiver.-
140	(1)  If so required by resolution of the value adjustment
141	board, a petition filed pursuant to s. 194.011 shall be
142	accompanied by a filing fee to be paid to the clerk of the value
143	adjustment board in an amount determined by the board not to
144	exceed $15 for each separate parcel of property, real or
145	personal, covered by the petition and subject to appeal.
146	However, no such filing fee may be required with respect to an
147	appeal from the disapproval of homestead exemption under s.
148	196.151 or from the denial of tax deferral under s. 197.253.
149	Only a single filing fee shall be charged under this section as
150	to any particular parcel of property despite the existence of
151	multiple issues and hearings pertaining to such parcel. For
152	joint petitions filed pursuant to s. 194.011(3)(e) or (f), a
153	single filing fee shall be charged. Such fee shall be $15 for
154	the first parcel and calculated as the cost of the special
155	magistrate for the time involved in hearing the joint petition
156	and shall not exceed $5 for each additional per parcel. Said fee
157	is to be proportionately paid by affected parcel owners.
158	Section 3.  Section 194.015, Florida Statutes, is amended
159	to read:
160	194.015  Value adjustment board.-There is hereby created a
161	value adjustment board for each county, which shall consist of
162	two members of the governing body of the county as elected from
163	the membership of the board of said governing body, one of whom
164	shall be elected chairperson, and one member of the school board
165	as elected from the membership of the school board, and two
166	citizen members, one of whom shall be appointed by the governing
167	body of the county and must own homestead property within the
168	county and one of whom must be appointed by the school board and
169	must own a business occupying commercial space located within
170	the school district. A citizen member may not be a member or an
171	employee of any taxing authority, and may not be a person who
172	represents property owners in any administrative or judicial
173	review of property taxes. The members of the board may be
174	temporarily replaced by other members of the respective boards
175	on appointment by their respective chairpersons. Any three
176	members shall constitute a quorum of the board, except that each
177	quorum must include at least one member of said governing board,
178	at least one member of the school board, and at least one
179	citizen member and no meeting of the board shall take place
180	unless a quorum is present. Members of the board may receive
181	such per diem compensation as is allowed by law for state
182	employees if both bodies elect to allow such compensation. The
183	clerk of the governing body of the county shall be the clerk of
184	the value adjustment board. The board shall appoint private
185	counsel who has practiced law for over 5 years and who shall
186	receive such compensation as may be established by the board.
187	The private counsel may not represent the property appraiser,
188	the tax collector, any taxing authority, or any property owner
189	in any administrative or judicial review of property taxes. A No
190	meeting of the board may not shall take place unless counsel to
191	the board is present, except for a meeting to appoint or hire
192	counsel. Two-fifths of the expenses of the board shall be borne
193	by the district school board and three-fifths by the district
194	county commission.
195	Section 4.  Subsection (2) of section 194.032, Florida
196	Statutes, is amended to read:
197	194.032  Hearing purposes; timetable.-
198	(2)  The clerk of the governing body of the county shall
199	prepare a schedule of appearances before the board based on
200	petitions timely filed with him or her. The clerk shall notify
201	each petitioner of the scheduled time of his or her appearance
202	no less than 25 calendar days prior to the day of such scheduled
203	appearance. Upon receipt of this notification, the petitioner
204	shall have the right to reschedule the hearing a single time by
205	submitting to the clerk of the governing body of the county a
206	written request to reschedule, no less than 5 calendar days
207	before the day of the originally scheduled hearing. Additional
208	hearing reschedulings may be made at the discretion of the clerk
209	but may not extend the scheduled end of proceedings of the value
210	adjustment board. A copy of the property record card containing
211	relevant information used in computing the taxpayer's current
212	assessment shall be included with such notice, if such said card
213	was requested by the taxpayer. Such request shall be made by
214	checking an appropriate box on the petition form. No petitioner
215	shall be required to wait for more than 4 hours from the
216	scheduled time; and, if his or her petition is not heard in that
217	time, the petitioner may, at his or her option, report to the
218	chairperson of the meeting that he or she intends to leave; and,
219	if he or she is not heard immediately, the petitioner's
220	administrative remedies will be deemed to be exhausted, and he
221	or she may seek further relief as he or she deems appropriate.
222	Failure on three occasions with respect to any single tax year
223	to convene at the scheduled time of meetings of the board shall
224	constitute grounds for removal from office by the Governor for
225	neglect of duties.
226	Section 5.  Subsection (2) of section 194.034, Florida
227	Statutes, is amended to read:
228	194.034  Hearing procedures; rules.-
229	(2)  In each case, except when a petition complaint is
230	withdrawn by the petitioner or is acknowledged as correct by the
231	property appraiser or when the petitioner or agent fail to
232	appear, the value adjustment board shall render a written
233	decision. All such decisions shall be issued within 20 calendar
234	days of the last day the board is in session under s. 194.032.
235	The decision of the board shall contain findings of fact and
236	conclusions of law and shall include reasons for upholding or
237	overturning the determination of the property appraiser. When a
238	special magistrate has been appointed, the recommendations of
239	the special magistrate shall be considered by the board. The
240	clerk, upon issuance of the decisions, shall, on a form provided
241	by the Department of Revenue, notify by first-class mail each
242	taxpayer, the property appraiser, and the department of the
243	decision of the board.
244	Section 6.  Subsection (3) of section 194.035, Florida
245	Statutes, is amended to read:
246	194.035  Special magistrates; property evaluators.-
247	(3)  The department shall provide and conduct training for
248	special magistrates at least once each state fiscal year in at
249	least five locations throughout the state or may provide such
250	training online. Such training shall emphasize the department's
251	standard measures of value, including the guidelines for real
252	and tangible personal property. Notwithstanding subsection (1),
253	a person who has 3 years of relevant experience and who has
254	completed the training provided by the department under this
255	subsection may be appointed as a special magistrate. The
256	training shall be open to the public. The department shall
257	charge tuition fees to any person attending this training in an
258	amount sufficient to fund the department's costs to conduct all
259	aspects of the training. The department shall deposit the fees
260	collected into the Certification Program Trust Fund pursuant to
261	s. 195.002(2).
262	Section 7.  Section 194.037, Florida Statutes, is amended
263	to read:
264	194.037  Disclosure of tax impact.-
265	(1)  After hearing all petitions, complaints, appeals, and
266	disputes, the clerk shall make public notice of the findings and
267	results of the board in at least a quarter-page size
268	advertisement of a standard size or tabloid size newspaper, and
269	the headline shall be in a type no smaller than 18 point. The
270	advertisement shall not be placed in that portion of the
271	newspaper where legal notices and classified advertisements
272	appear. The advertisement shall be published in a newspaper of
273	general paid circulation in the county. The newspaper selected
274	shall be one of general interest and readership in the
275	community, and not one of limited subject matter, pursuant to
276	chapter 50. The headline shall read: TAX IMPACT OF VALUE
277	ADJUSTMENT BOARD. The public notice shall list the members of
278	the value adjustment board and the taxing authorities to which
279	they are elected. The form shall show, in columnar form, for
280	each of the property classes listed under subsection (2), the
281	following information, with appropriate column totals:
282	(a)  In the first column, the number of parcels for which
283	the board granted exemptions that had been denied or that had
284	not been acted upon by the property appraiser.
285	(b)  In the second column, the number of parcels for which
286	petitions were filed concerning a property tax exemption.
287	(c)  In the third column, the number of parcels for which
288	the board considered the petition and reduced the assessment
289	from that made by the property appraiser on the initial
290	assessment roll.
291	(d)  In the fourth column, the number of parcels for which
292	petitions were filed but not considered by the board because
293	such petitions were withdrawn or settled prior to the board's
294	consideration or the petitioner or agent failed to appear.
295	(e)  In the fifth column, the number of parcels for which
296	petitions were filed requesting a change in assessed value,
297	including requested changes in assessment classification.
298	(f)  In the sixth column, the net change in taxable value
299	from the assessor's initial roll which results from board
300	decisions.
301	(g)  In the seventh column, the net shift in taxes to
302	parcels not granted relief by the board. The shift shall be
303	computed as the amount shown in column 6 multiplied by the
304	applicable millage rates adopted by the taxing authorities in
305	hearings held pursuant to s. 200.065(2)(d) or adopted by vote of
306	the electors pursuant to s. 9(b) or s. 12, Art. VII of the State
307	Constitution, but without adjustment as authorized pursuant to
308	s. 200.065(6). If for any taxing authority the hearing has not
309	been completed at the time the notice required herein is
310	prepared, the millage rate used shall be that adopted in the
311	hearing held pursuant to s. 200.065(2)(c).
312	(2)  There must be a line entry in each of the columns
313	described in subsection (1), for each of the following property
314	classes:
315	(a)  Improved residential property, which must be
316	identified as "Residential."
317	(b)  Improved commercial property, which must be identified
318	as "Commercial."
319	(c)  Improved industrial property, utility property,
320	leasehold interests, subsurface rights, and other property not
321	properly attributable to other classes listed in this section,
322	which must be identified as "Industrial and Misc."
323	(d)  Agricultural property, which must be identified as
324	"Agricultural."
325	(e)  High-water recharge property, which must be identified
326	as "High-Water Recharge."
327	(f)  Historic property used for commercial or certain
328	nonprofit purposes, which shall be identified as "Historic
329	Commercial or Nonprofit."
330	(g)  Tangible personal property, which must be identified
331	as "Business Machinery and Equipment."
332	(h)  Vacant land and nonagricultural acreage, which must be
333	identified as "Vacant Lots and Acreage."
334	(2)(3)  The form of the notice, including appropriate
335	narrative and column descriptions, shall be prescribed by
336	department rule and shall be brief and nontechnical to minimize
337	confusion for the average taxpayer.
338	(3)  The clerk shall submit a copy of the notice to the
339	Department of Revenue. In addition, the clerk shall prepare and
340	submit to the department, on a form provided by the department,
341	the same information contained in the notice for the following
342	property classes: improved residential property, improved
343	commercial property, improved industrial or utility property and
344	other property not properly attributable to other classes listed
345	in this subsection, agricultural property, high-water recharge
346	property, historic property used for commercial or certain
347	nonprofit purposes, tangible personal property, vacant land, and
348	nonagricultural acreage. The department shall prepare a report
349	containing the information provided by each clerk and a
350	statewide compilation of the information. The report shall be
351	posted on the department's website.
352	Section 8.  Subsection (2) of section 195.096, Florida
353	Statutes, is amended to read:
354	195.096  Review of assessment rolls.-
355	(2)  The department shall conduct, no less frequently than
356	once every 2 years, an in-depth review of the assessment rolls
357	of each county. The department need not individually study every
358	use-class of property set forth in s. 195.073, but shall at a
359	minimum study the level of assessment in relation to just value
360	of each classification specified in subsection (3). Such in-
361	depth review shall may include proceedings of the value
362	adjustment board and may include the audit or review of
363	procedures used by the counties to appraise property.
364	(a)  The department shall, at least 30 days prior to the
365	beginning of an in-depth review in any county, notify the
366	property appraiser in the county of the pending review. At the
367	request of the property appraiser, the department shall consult
368	with the property appraiser regarding the classifications and
369	strata to be studied, in order that the review will be useful to
370	the property appraiser in evaluating his or her procedures.
371	(b)  Every property appraiser whose upcoming roll is
372	subject to an in-depth review shall, if requested by the
373	department on or before January 1, deliver upon completion of
374	the assessment roll a list of the parcel numbers of all parcels
375	that did not appear on the assessment roll of the previous year,
376	indicating the parcel number of the parent parcel from which
377	each new parcel was created or "cut out."
378	(c)  In conducting assessment ratio studies, the department
379	must use all practicable steps, including stratified statistical
380	and analytical reviews and sale-qualification studies, to
381	maximize the representativeness or statistical reliability of
382	samples of properties in tests of each classification, stratum,
383	or roll made the subject of a ratio study published by it. The
384	department shall document and retain records of the measures of
385	representativeness of the properties studied in compliance with
386	this section. Such documentation must include a record of
387	findings used as the basis for the approval or disapproval of
388	the tax roll in each county pursuant to s. 193.1142. In
389	addition, to the greatest extent practicable, the department
390	shall study assessment roll strata by subclassifications such as
391	value groups and market areas for each classification or stratum
392	to be studied, to maximize the representativeness of ratio study
393	samples. For purposes of this section, the department shall rely
394	primarily on an assessment-to-sales-ratio study in conducting
395	assessment ratio studies in those classifications of property
396	specified in subsection (3) for which there are adequate market
397	sales. The department shall compute the median and the value-
398	weighted mean for each classification or subclassification
399	studied and for the roll as a whole.
400	(d)  In the conduct of these reviews, the department shall
401	adhere to all standards to which the property appraisers are
402	required to adhere.
403	(e)  The department and each property appraiser shall
404	cooperate in the conduct of these reviews, and each shall make
405	available to the other all matters and records bearing on the
406	preparation and computation of the reviews. The property
407	appraisers shall provide any and all data requested by the
408	department in the conduct of the studies, including electronic
409	data processing tapes. Any and all data and samples developed or
410	obtained by the department in the conduct of the studies shall
411	be confidential and exempt from the provisions of s. 119.07(1)
412	until a presentation of the findings of the study is made to the
413	property appraiser. After the presentation of the findings, the
414	department shall provide any and all data requested by a
415	property appraiser developed or obtained in the conduct of the
416	studies, including tapes. Direct reimbursable costs of providing
417	the data shall be borne by the party who requested it. Copies of
418	existing data or records, whether maintained or required
419	pursuant to law or rule, or data or records otherwise
420	maintained, shall be submitted within 30 days from the date
421	requested, in the case of written or printed information, and
422	within 14 days from the date requested, in the case of
423	computerized information.
424	(f)  Within 120 days following the receipt of a county
425	assessment roll by the executive director of the department
426	pursuant to s. 193.1142(1), or within 10 days after approval of
427	the assessment roll, whichever is later, the department shall
428	complete the review for that county and forward its findings,
429	including a statement of the confidence interval for the median
430	and such other measures as may be appropriate for each
431	classification or subclassification studied and for the roll as
432	a whole, employing a 95-percent level of confidence, and related
433	statistical and analytical details to the Senate and the House
434	of Representatives committees with oversight responsibilities
435	for taxation, and the appropriate property appraiser. Upon
436	releasing its findings, the department shall notify the
437	chairperson of the appropriate county commission or the
438	corresponding official under a consolidated charter that the
439	department's findings are available upon request. The department
440	shall, within 90 days after receiving a written request from the
441	chairperson of the appropriate county commission or the
442	corresponding official under a consolidated charter, forward a
443	copy of its findings, including the confidence interval for the
444	median and such other measures of each classification or
445	subclassification studied and for all the roll as a whole, and
446	related statistical and analytical details, to the requesting
447	party.
448	Section 9.  Paragraphs (d) and (g) of subsection (2) of
449	section 192.0105, Florida Statutes, are amended to read:
450	192.0105  Taxpayer rights.-There is created a Florida
451	Taxpayer's Bill of Rights for property taxes and assessments to
452	guarantee that the rights, privacy, and property of the
453	taxpayers of this state are adequately safeguarded and protected
454	during tax levy, assessment, collection, and enforcement
455	processes administered under the revenue laws of this state. The
456	Taxpayer's Bill of Rights compiles, in one document, brief but
457	comprehensive statements that summarize the rights and
458	obligations of the property appraisers, tax collectors, clerks
459	of the court, local governing boards, the Department of Revenue,
460	and taxpayers. Additional rights afforded to payors of taxes and
461	assessments imposed under the revenue laws of this state are
462	provided in s. 213.015. The rights afforded taxpayers to assure
463	that their privacy and property are safeguarded and protected
464	during tax levy, assessment, and collection are available only
465	insofar as they are implemented in other parts of the Florida
466	Statutes or rules of the Department of Revenue. The rights so
467	guaranteed to state taxpayers in the Florida Statutes and the
468	departmental rules include:
469	(2)  THE RIGHT TO DUE PROCESS.-
470	(d)  The right to prior notice of the value adjustment
471	board's hearing date and the right to the hearing within 4 hours
472	of scheduled time (see s. 194.032(2)).
473	(g)  The right to be mailed a timely written decision by
474	the value adjustment board containing findings of fact and
475	conclusions of law and reasons for upholding or overturning the
476	determination of the property appraiser, and the right to
477	advertised notice of all board actions, including appropriate
478	narrative and column descriptions, in brief and nontechnical
479	language (see ss. 194.034(2) and 194.037(2)(3)).
480	Section 10.  This act shall take effect July 1, 2010.

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