CS/HB 7215

1	A bill to be entitled
2	An act relating to property taxation; amending s. 193.155,
3	F.S.; revising criteria under which transfer of homestead
4	property is not considered a change of ownership; amending
5	s. 193.1554, F.S.; specifying an additional type of
6	transfer under which no change of ownership of
7	nonhomestead residential property occurs; amending s.
8	193.1555, F.S.; specifying an additional type of transfer
9	under which no change of ownership of nonresidential
10	property occurs; amending s. 193.1556, F.S.; providing
11	that a recorded deed or other instrument serves as notice
12	of a change of ownership; requiring the Department of
13	Revenue to provide a form by which a property owner may
14	notify a property appraiser of a change of ownership;
15	specifying a form requirement; amending s. 196.061, F.S.;
16	revising criteria for rental of a homestead as
17	constituting abandonment of the homestead; providing a
18	definition; creating s. 193.1553, F.S.; providing a
19	definition; requiring property appraisers to consider the
20	existence of a cancer cluster in determining the assessed
21	value of property; requiring the property appraiser to
22	consider certain information in making such
23	determinations; providing for future review and repeal;
24	amending s. 197.502, F.S.; authorizing tax collectors to
25	recover reimbursement of certain electronic tax deed
26	application service vendor fees; authorizing certain tax
27	collectors to require the use of electronic tax deed
28	application services; authorizing persons who rent certain
29	heavy equipment to collect a tangible personal property
30	tax recovery fee on certain heavy equipment property
31	rentals for certain purposes; requiring disclosure of the
32	fee in the rental agreement; specifying a rate for the
33	fee; limiting the total fee collected at each business
34	location; providing for refund or credit of amounts
35	collected in excess of tangible personal property taxes
36	levied on such equipment; providing definitions; providing
37	effective dates.
38
39	Be It Enacted by the Legislature of the State of Florida:
40
41	Section 1.  Subsection (3) of section 193.155, Florida
42	Statutes, is amended to read:
43	193.155  Homestead assessments.-Homestead property shall be
44	assessed at just value as of January 1, 1994. Property receiving
45	the homestead exemption after January 1, 1994, shall be assessed
46	at just value as of January 1 of the year in which the property
47	receives the exemption unless the provisions of subsection (8)
48	apply.
49	(3)(a)  Except as provided in this subsection or subsection
50	(8), property assessed under this section shall be assessed at
51	just value as of January 1 of the year following a change of
52	ownership. Thereafter, the annual changes in the assessed value
53	of the property are subject to the limitations in subsections
54	(1) and (2). For the purpose of this section, a change of
55	ownership means any sale, foreclosure, or transfer of legal
56	title or beneficial title in equity to any person, except as
57	provided in this subsection. There is no change of ownership if:
58	1.(a)  Subsequent to the change or transfer, the same
59	person is entitled to the homestead exemption as was previously
60	entitled and:
61	a.1.  The transfer of title is to correct an error;
62	b.2.  The transfer is between legal and equitable title or
63	equitable and equitable title and no additional person applies
64	for a homestead exemption on the property; or
65	c.3.  The change or transfer is by means of an instrument
66	in which the owner is listed as both grantor and grantee of the
67	real property and one or more other individuals are additionally
68	named as grantee. However, if any individual who is additionally
69	named as a grantee applies for a homestead exemption on the
70	property, the application shall be considered a change of
71	ownership;
72	2.(b)  Legal or equitable title is changed or transferred
73	The transfer is between husband and wife, including a change or
74	transfer to a surviving spouse or a transfer due to a
75	dissolution of marriage;
76	3.(c)  The transfer occurs by operation of law to the
77	surviving spouse or minor child or children under s. 732.401
78	732.4015; or
79	4.(d)  Upon the death of the owner, the transfer is between
80	the owner and another who is a permanent resident and is legally
81	or naturally dependent upon the owner.
82	(b)  For purposes of this subsection, a leasehold interest
83	that qualifies for the homestead exemption under s. 196.031 or
84	s. 196.041 shall be treated as an equitable interest in the
85	property.
86	Section 2.  Subsection (5) of section 193.1554, Florida
87	Statutes, is amended to read:
88	193.1554  Assessment of nonhomestead residential property.-
89	(5)  Except as provided in this subsection, property
90	assessed under this section shall be assessed at just value as
91	of January 1 of the year following a change of ownership or
92	control. Thereafter, the annual changes in the assessed value of
93	the property are subject to the limitations in subsections (3)
94	and (4). For purpose of this section, a change of ownership or
95	control means any sale, foreclosure, transfer of legal title or
96	beneficial title in equity to any person, or the cumulative
97	transfer of control or of more than 50 percent of the ownership
98	of the legal entity that owned the property when it was most
99	recently assessed at just value, except as provided in this
100	subsection. There is no change of ownership if:
101	(a)  The transfer of title is to correct an error;
102	(b)  The transfer is between legal and equitable title; or
103	(c)  The transfer is between husband and wife, including a
104	transfer to a surviving spouse or a transfer due to a
105	dissolution of marriage; or
106	(d)  For a publicly traded company, the cumulative transfer
107	of more than 50 percent of the ownership of the entity occurs
108	through the buying and selling of shares of the company on a
109	public exchange. This exception does not include a transfer made
110	through a merger with or an acquisition by another company,
111	including, but not limited to, acquisition by acquiring
112	outstanding shares of the company.
113	Section 3.  Subsection (5) of section 193.1555, Florida
114	Statutes, is amended to read:
115	193.1555  Assessment of certain residential and
116	nonresidential real property.-
117	(5)  Except as provided in this subsection, property
118	assessed under this section shall be assessed at just value as
119	of January 1 of the year following a qualifying improvement or
120	change of ownership or control. Thereafter, the annual changes
121	in the assessed value of the property are subject to the
122	limitations in subsections (3) and (4). For purpose of this
123	section:
124	(a)  A qualifying improvement means any substantially
125	completed improvement that increases the just value of the
126	property by at least 25 percent.
127	(b)  A change of ownership or control means any sale,
128	foreclosure, transfer of legal title or beneficial title in
129	equity to any person, or the cumulative transfer of control or
130	of more than 50 percent of the ownership of the legal entity
131	that owned the property when it was most recently assessed at
132	just value, except as provided in this subsection. There is no
133	change of ownership if:
134	1.  The transfer of title is to correct an error; or
135	2.  The transfer is between legal and equitable title; or
136	3.  For a publicly traded company, the cumulative transfer
137	of more than 50 percent of the ownership of the entity occurs
138	through the buying and selling of shares of the company on a
139	public exchange. This exception does not include a transfer made
140	through a merger with or an acquisition by another company,
141	including, but not limited to, acquisition by acquiring
142	outstanding shares of the company.
143	Section 4.  Section 193.1556, Florida Statutes, is amended
144	to read:
145	193.1556  Notice of change of ownership or control
146	required.-
147	(1)  Any person or entity that owns property assessed under
148	s. 193.1554 or s. 193.1555 must notify the property appraiser
149	promptly of any change of ownership or control as defined in ss.
150	193.1554(5) and 193.1555(5). If the change of ownership is
151	recorded by a deed or other instrument in the public records of
152	the county where the property is located, the recorded deed or
153	other instrument shall serve as notice to the property
154	appraiser. If any property owner fails to so notify the property
155	appraiser and the property appraiser determines that for any
156	year within the prior 10 years the owner's property was not
157	entitled to assessment under s. 193.1554 or s. 193.1555, the
158	owner of the property is subject to the taxes avoided as a
159	result of such failure plus 15 percent interest per annum and a
160	penalty of 50 percent of the taxes avoided. It is the duty of
161	the property appraiser making such determination to record in
162	the public records of the county a notice of tax lien against
163	any property owned by that person or entity in the county, and
164	such property must be identified in the notice of tax lien. Such
165	property is subject to the payment of all taxes and penalties.
166	Such lien when filed shall attach to any property, identified in
167	the notice of tax lien, owned by the person or entity that
168	illegally or improperly was assessed under s. 193.1554 or s.
169	193.1555. If such person or entity no longer owns property in
170	that county, but owns property in some other county or counties
171	in the state, it shall be the duty of the property appraiser to
172	record a notice of tax lien in such other county or counties,
173	identifying the property owned by such person or entity in such
174	county or counties, and it becomes a lien against such property
175	in such county or counties.
176	(2)  The Department of Revenue shall provide a form by
177	which a property owner may provide notice to all property
178	appraisers of a change in ownership or control. The form must
179	allow the property owner to list all property that he or she
180	owns or controls in this state for which a change of ownership
181	or control as defined in s. 193.1554(5) or s. 193.1555(5) has
182	occurred but has not been noticed previously to property
183	appraisers. Providing notice on such form constitutes compliance
184	with the notification requirements of this section.
185	Section 5.  Section 196.061, Florida Statutes, is amended
186	to read:
187	196.061  Rental of homestead to constitute abandonment.-The
188	rental of all or substantially all of a an entire dwelling
189	previously claimed to be a homestead for tax purposes shall
190	constitute the abandonment of the said dwelling as a homestead,
191	and such said abandonment shall continue until such dwelling is
192	physically occupied by the owner thereof. However, such
193	abandonment of such homestead after January 1 of any year shall
194	not affect the homestead exemption for tax purposes for that
195	particular year so long as this provision is not used for 2
196	consecutive years. The provisions of this section shall not
197	apply to a member of the Armed Forces of the United States whose
198	service in such forces is the result of a mandatory obligation
199	imposed by the federal Selective Service Act or who volunteers
200	for service as a member of the Armed Forces of the United
201	States. As used in this section, the term "rental" means any
202	rental, lease, license, or other similar agreement by which the
203	owner is compensated for use of the dwelling by tenants or
204	guests.
205	Section 6.  Effective upon this act becoming a law, section
206	193.1553, Florida Statutes, is created to read:
207	193.1553  Assessment of properties located in an area where
208	a cancer cluster is present.-
209	(1)  As used in this section, the term "cancer cluster"
210	means a higher than expected number of cases of a particular
211	type of cancer occurring in a local community over a defined
212	period of time.
213	(2)  When the existence of a cancer cluster has been
214	confirmed by the Department of Health or the Centers for Disease
215	Control and Prevention of the United Stated Department of Health
216	and Human Services, the property appraiser shall take into
217	consideration the presence of the cancer cluster when
218	determining the assessed value of property located within the
219	area where the cancer cluster exists. The property appraiser
220	shall consider the latest available information regarding the
221	effect of the cancer cluster on assessed values, including sales
222	occurring after January 1, prior to determining the assessed
223	value of the affected properties.
224	(3)  This section expires July 1, 2017, unless reviewed and
225	reenacted by the Legislature on or before that date.
226	Section 7.  Subsections (1) and (2) of section 197.502,
227	Florida Statutes, are amended to read:
228	197.502  Application for obtaining tax deed by holder of
229	tax sale certificate; fees.-
230	(1)  The holder of a any tax certificate, other than the
231	county, at any time after 2 years have elapsed since April 1 of
232	the year of issuance of the tax certificate and before the
233	expiration of 7 years after from the date of issuance, may file
234	the certificate and an application for a tax deed with the tax
235	collector of the county where the property lands described in
236	the certificate is are located. The application may be made on
237	the entire parcel of property, or any part thereof which is
238	capable of being readily separated from the whole but only after
239	the separation has been received from the property appraiser.
240	The tax collector may charge shall be allowed a tax deed
241	application fee of $75, and may charge for reimbursement of fees
242	charged by a vendor to the tax collector for providing an
243	electronic tax deed application program or service. A tax
244	collector offering electronic tax deed applications may require
245	the holder of a tax certificate to use such electronic tax deed
246	application services.
247	(2)  A Any certificateholder, other than the county, who
248	applies makes application for a tax deed shall pay the tax
249	collector at the time of application the fees set forth in
250	subsection (1); all amounts required for redemption or purchase
251	of all other outstanding tax certificates, plus interest;, any
252	omitted taxes, plus interest;, any delinquent
253	interest;, and current taxes, if due, covering the property
254	land.
255	Section 8.  Heavy equipment rental; tangible personal
256	property tax recovery fee.-
257	(1)  A person who engages in the business of renting heavy
258	equipment under short-term rental agreements may collect a
259	tangible personal property tax recovery fee on the rental of
260	heavy equipment. The purpose of the fee is to allow the owner of
261	the heavy equipment to recover the tangible personal property
262	taxes imposed upon such equipment. The amount of the fee must be
263	disclosed in the rental agreement. The rate of the recovery fee
264	shall be the prior year's tax rate levied on the tangible
265	personal property at the business location. The total recovery
266	fee collected at each business location during a calendar year
267	shall not exceed the total tangible personal property tax levied
268	upon the location's tangible personal property in that calendar
269	year. If a business location collects any amount in excess of
270	the personal property taxes levied upon the tangible personal
271	property located at the business location, the business location
272	shall credit or refund the overage back to each customer.
273	(2)  As used in this section, the term:
274	(a)  "Heavy equipment property" means industrial or
275	construction equipment and includes, but is not limited to,
276	equipment described under North American Industry Classification
277	System (NAICS) code 532412, as published in 2007 by the Office
278	of Management and Budget, Executive Office of the President.
279	(b)  "Short-term rental agreement" means only a lease or
280	rental agreement entered into for a term of less than 365 days
281	or an at-will contract that does not specify the length of time
282	of the contract. The term does not include any extension or
283	renewal of a lease contract with an original term of 1 year or
284	more.
285	Section 9.  Except as otherwise expressly provided in this
286	act and except for this section which shall take effect upon
287	this act becoming a law, this act shall take effect July 1,
288	2010.

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