| 1 | A bill to be entitled |
| 2 | An act relating to property taxation; amending s. |
| 3 | 192.0105, F.S.; conforming the Taxpayer's Bill of Rights |
| 4 | to revisions made by this act; amending s. 194.171, F.S.; |
| 5 | requiring payment of a specified percentage of a tax bill |
| 6 | before an action contesting a tax assessment may be |
| 7 | brought in circuit court; conditioning suspension of |
| 8 | collection procedures upon payment of the specified |
| 9 | percentage; requiring a taxpayer refund or credit if final |
| 10 | disposition results in an amount owed that is less than |
| 11 | the amount paid; amending s. 197.162, F.S.; deleting |
| 12 | provisions relating to early payment discounts applicable |
| 13 | to a request for correction of a tax notice or a tax |
| 14 | notice resulting from a value adjustment board action; |
| 15 | amending s. 197.323, F.S.; requiring payment of a |
| 16 | specified percentage of a tax bill on or before a time |
| 17 | certain before issuance of a tax certificate or warrant |
| 18 | may be stayed pending final action of a value adjustment |
| 19 | board; requiring a taxpayer refund or credit if final |
| 20 | action results in an amount owed that is less than the |
| 21 | amount paid; providing an effective date. |
| 22 |
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| 23 | Be It Enacted by the Legislature of the State of Florida: |
| 24 |
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| 25 | Section 1. Paragraph (b) of subsection (3) of section |
| 26 | 192.0105, Florida Statutes, is amended to read: |
| 27 | 192.0105 Taxpayer rights.-There is created a Florida |
| 28 | Taxpayer's Bill of Rights for property taxes and assessments to |
| 29 | guarantee that the rights, privacy, and property of the |
| 30 | taxpayers of this state are adequately safeguarded and protected |
| 31 | during tax levy, assessment, collection, and enforcement |
| 32 | processes administered under the revenue laws of this state. The |
| 33 | Taxpayer's Bill of Rights compiles, in one document, brief but |
| 34 | comprehensive statements that summarize the rights and |
| 35 | obligations of the property appraisers, tax collectors, clerks |
| 36 | of the court, local governing boards, the Department of Revenue, |
| 37 | and taxpayers. Additional rights afforded to payors of taxes and |
| 38 | assessments imposed under the revenue laws of this state are |
| 39 | provided in s. 213.015. The rights afforded taxpayers to assure |
| 40 | that their privacy and property are safeguarded and protected |
| 41 | during tax levy, assessment, and collection are available only |
| 42 | insofar as they are implemented in other parts of the Florida |
| 43 | Statutes or rules of the Department of Revenue. The rights so |
| 44 | guaranteed to state taxpayers in the Florida Statutes and the |
| 45 | departmental rules include: |
| 46 | (3) THE RIGHT TO REDRESS.- |
| 47 | (b) The right, upon filing a challenge in circuit court |
| 48 | and paying at least 75 percent of the current tax bill which the |
| 49 | taxpayer admits taxes admitted in good faith to be owing, to be |
| 50 | issued a receipt and have suspended all procedures for the |
| 51 | collection of taxes until the final disposition of the action |
| 52 | (see s. 194.171(3)). |
| 53 | Section 2. Subsection (3) of section 194.171, Florida |
| 54 | Statutes, is amended to read: |
| 55 | 194.171 Circuit court to have original jurisdiction in tax |
| 56 | cases.- |
| 57 | (3) Before an action to contest a tax assessment may be |
| 58 | brought, the taxpayer must shall pay to the collector at least |
| 59 | 75 percent of the current tax bill that not less than the amount |
| 60 | of the tax which the taxpayer admits in good faith to be owing. |
| 61 | The collector shall issue a receipt for the payment, and the |
| 62 | receipt shall be filed with the complaint. Notwithstanding the |
| 63 | provisions of chapter 197, payment of at least 75 percent of the |
| 64 | current tax bill the taxes the taxpayer admits to be due and |
| 65 | owing and the timely filing of an action pursuant to this |
| 66 | section shall suspend all procedures for the collection of taxes |
| 67 | prior to final disposition of the action. If, as a result of |
| 68 | final disposition, it is determined that the taxpayer owes less |
| 69 | than 75 percent of the current tax bill, then the difference |
| 70 | between the amount paid and the amount owed, including any |
| 71 | applicable discount under s. 197.162, shall be refunded or |
| 72 | credited to the taxpayer. |
| 73 | Section 3. Section 197.162, Florida Statutes, is amended |
| 74 | to read: |
| 75 | 197.162 Discounts; amount and time.-On all taxes assessed |
| 76 | on the county tax rolls and collected by the county tax |
| 77 | collector, discounts for early payment thereof shall be at the |
| 78 | rate of 4 percent in the month of November or at any time within |
| 79 | 30 days after the mailing of the original tax notice; 3 percent |
| 80 | in the month of December; 2 percent in the following month of |
| 81 | January; 1 percent in the following month of February; and zero |
| 82 | percent in the following month of March or within 30 days prior |
| 83 | to the date of delinquency if the date of delinquency is after |
| 84 | April 1. When a taxpayer makes a request to have the original |
| 85 | tax notice corrected, the discount rate for early payment |
| 86 | applicable at the time the request for correction is made shall |
| 87 | apply for 30 days after the mailing of the corrected tax notice. |
| 88 | A discount shall apply at the rate of 4 percent for 30 days |
| 89 | after the mailing of a tax notice resulting from the action of a |
| 90 | value adjustment board. Thereafter, the regular discount periods |
| 91 | shall apply. For the purposes of this section, when a discount |
| 92 | period ends on a Saturday, Sunday, or legal holiday, the |
| 93 | discount period shall be extended to the next working day, if |
| 94 | payment is delivered to a designated collection office of the |
| 95 | tax collector. |
| 96 | Section 4. Subsection (2) of section 197.323, Florida |
| 97 | Statutes, is amended to read: |
| 98 | 197.323 Extension of roll during adjustment board |
| 99 | hearings.- |
| 100 | (2) A tax certificate or warrant may shall not be issued |
| 101 | under s. 197.413 or s. 197.432 with respect to delinquent taxes |
| 102 | on real or personal property for the current year if a petition |
| 103 | currently filed with respect to such property has not received |
| 104 | final action by the value adjustment board and at least 75 |
| 105 | percent of the current tax bill has been paid to the tax |
| 106 | collector on or before March 31. If, as a result of final |
| 107 | action, it is determined that the taxpayer owes less than 75 |
| 108 | percent of the current tax bill, then the difference between the |
| 109 | amount paid and the amount owed, including any applicable |
| 110 | discount under s. 197.162, shall be refunded or credited to the |
| 111 | taxpayer. |
| 112 | Section 5. This act shall take effect July 1, 2011. |