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. |