Florida Senate - 2011                                    SB 1112
       
       
       
       By Senator Detert
       
       
       
       
       23-01337B-11                                          20111112__
    1                        A bill to be entitled                      
    2         An act relating to the homestead exemption;
    3         authorizing any person to report to a local property
    4         appraiser a possible homestead exemption violation
    5         under certain circumstances; requiring the property
    6         appraiser to certify to the tax collector the name and
    7         address of the person who reports a violation;
    8         requiring that the tax collector pay a specified
    9         maximum reward to the reporting individual after the
   10         recovery of any back taxes, interest, or penalties;
   11         requiring that funds for such reward be taken from a
   12         specified source; providing that a reward may be paid
   13         to only one person for each verified violation;
   14         providing for the determination of the recipient of a
   15         reward if more than one resident reports a violation;
   16         requiring associations for condominiums and
   17         cooperatives to provide a list of rented units to the
   18         property appraiser’s office; requiring that the
   19         Department of Revenue create a form for reporting such
   20         violations and provide such form by specified means;
   21         requiring that each submitted form contain certain
   22         information; requiring that the property appraiser
   23         stamp each submitted form with the current date and
   24         time upon receipt; providing an effective date.
   25  
   26  Be It Enacted by the Legislature of the State of Florida:
   27  
   28         Section 1. Whistle-blower reward for reporting illegal or
   29  improper homestead exemptions.—
   30         (1) Any person may report to a local property appraiser’s
   31  office a possible homestead exemption violation if he or she
   32  believes a homestead exemption, as described in s. 196.031,
   33  Florida Statutes, has been granted to a person who is not
   34  entitled to such exemption. If, on the basis of a report made
   35  under this section, the property appraiser verifies that a
   36  homestead exemption was illegally or improperly obtained, the
   37  property appraiser must certify to the tax collector the name
   38  and address of the person who reported the violation. The tax
   39  collector, after collecting any back taxes, interest, and
   40  resulting penalties, shall pay the person who reported the
   41  violation a reward of up to 20 percent of the amount recovered
   42  in back taxes, interest, and penalties, not to exceed $500. Such
   43  reward shall be paid from the penalties recovered by the tax
   44  collector in connection with the reported violation.
   45         (2) A tax collector may pay a reward to only one person for
   46  each verified homestead exemption violation that is reported. If
   47  more than one person reports a violation pertaining to the same
   48  property, the person who reported the violation at the earliest
   49  date and time using the appropriate reporting method shall
   50  receive the reward.
   51         (3) By January 31 of each year, each association for a
   52  residential condominium or cooperative shall provide to the
   53  property appraiser’s office for the county in which the
   54  condominium or cooperative property is located a list of all
   55  units that were rented in the previous year rather than occupied
   56  by the owner.
   57         (4) The Department of Revenue shall create a form for
   58  reporting suspected homestead exemption violations. The form
   59  shall be available on the department’s website, and each
   60  property appraiser shall provide printed forms upon request.
   61  Each submitted form must include the name and address of the
   62  person reporting the suspected violation, the address of the
   63  property suspected of illegally or improperly receiving a
   64  homestead exemption, and the basis for suspecting that a
   65  homestead exemption violation has occurred. The property
   66  appraiser shall stamp each submitted form with the current date
   67  and time immediately upon receipt.
   68         Section 2. This act shall take effect July 1, 2011.