CS/CS/CS/HB 281

1
A bill to be entitled
2An act relating to value adjustment boards; creating s.
3194.014, F.S.; requiring a petitioner challenging the
4assessed value of property before the value adjustment
5board to pay a specified percentage of the taxes by a
6certain date; requiring a petitioner challenging the
7denial of a classification or exemption, or the assessment
8on specified grounds, before the value adjustment board to
9pay the amount of tax which the taxpayer admits in good
10faith to be owing by a certain date; providing for a
11penalty if the good faith payment is grossly
12disproportionate to the amount of tax found to be due and
13the taxpayer's admission was not made in good faith;
14requiring the board to deny the petition in writing by a
15certain date if the required amount of taxes is not timely
16paid; requiring the payment of interest on certain unpaid
17taxes; requiring the payment of interest on certain
18overpayments of taxes; providing that s. 194.014, F.S.,
19does not apply to petitions for ad valorem tax deferrals
20pursuant to ch. 197, F.S.; amending s. 194.034, F.S.;
21conforming a provision to changes made by this act;
22amending s. 197.162, F.S.; providing for a discount for ad
23valorem taxes paid within 30 days after the mailing of a
24corrected tax notice resulting from the action of a value
25adjustment board when the corrected tax notice is issued
26before the taxes become delinquent; providing
27applicability; providing an effective date.
28
29Be It Enacted by the Legislature of the State of Florida:
30
31     Section 1.  Section 194.014, Florida Statutes, is created
32to read:
33     194.014  Partial payment of ad valorem taxes; proceedings
34before value adjustment board.-
35     (1)(a)  A petitioner before the value adjustment board who
36challenges the assessed value of property must pay all of the
37non-ad valorem assessments and make a partial payment of at
38least 75 percent of the ad valorem taxes, less the applicable
39discount under s. 197.162, before the taxes become delinquent
40pursuant to s. 197.333.
41     (b)1.  A petitioner before the value adjustment board who
42challenges the denial of a classification or exemption, or the
43assessment based on an argument that the property was not
44substantially complete as of January 1, must pay all of the non-
45ad valorem assessments and the amount of the tax which the
46taxpayer admits in good faith to be owing, less the applicable
47discount under s. 197.162, before the taxes become delinquent
48pursuant to s. 197.333.
49     2.  If the value adjustment board determines that the
50amount of the tax that the taxpayer has admitted to be owing
51pursuant to this paragraph is grossly disproportionate to the
52amount of the tax found to be due and that the taxpayer's
53admission was not made in good faith, the tax collector must
54collect a penalty at the rate of 10 percent of the deficiency
55per year from the date the taxes became delinquent pursuant to
56s. 197.333.
57     (c)  The value adjustment board must deny the petition by
58written decision by April 20 if the petitioner fails to make the
59payment required by this subsection. The clerk, upon issuance of
60the decision, shall, on a form provided by the Department of
61Revenue, notify by first-class mail each taxpayer, the property
62appraiser, and the department of the decision of the board.
63     (2)  If the value adjustment board determines that the
64petitioner owes ad valorem taxes in excess of the amount paid,
65the unpaid amount accrues interest at the rate of 12 percent per
66year from the date the taxes became delinquent pursuant to s.
67197.333 until the unpaid amount is paid. If the value adjustment
68board determines that a refund is due, the overpaid amount
69accrues interest at the rate of 12 percent per year from the
70date the taxes became delinquent pursuant to s. 197.333 until a
71refund is paid. Interest does not accrue on amounts paid in
72excess of 100 percent of the current taxes due as provided on
73the tax notice issued pursuant to s. 197.322.
74     (3)  This section does not apply to petitions for ad
75valorem tax deferrals pursuant to chapter 197.
76     Section 2.  Subsection (2) of section 194.034, Florida
77Statutes, is amended to read:
78     194.034  Hearing procedures; rules.-
79     (2)  In each case, except when a complaint is withdrawn by
80the petitioner, or is acknowledged as correct by the property
81appraiser, or is denied pursuant to s. 194.014(1)(c), the value
82adjustment board shall render a written decision. All such
83decisions shall be issued within 20 calendar days of the last
84day the board is in session under s. 194.032. The decision of
85the board shall contain findings of fact and conclusions of law
86and shall include reasons for upholding or overturning the
87determination of the property appraiser. When a special
88magistrate has been appointed, the recommendations of the
89special magistrate shall be considered by the board. The clerk,
90upon issuance of the decisions, shall, on a form provided by the
91Department of Revenue, notify by first-class mail each taxpayer,
92the property appraiser, and the department of the decision of
93the board.
94     Section 3.  Section 197.162, Florida Statutes, is amended
95to read:
96     197.162  Discounts; amount and time.-On all taxes assessed
97on the county tax rolls and collected by the county tax
98collector, discounts for early payment thereof shall be at the
99rate of 4 percent in the month of November or at any time within
10030 days after the mailing of the original tax notice; 3 percent
101in the month of December; 2 percent in the following month of
102January; 1 percent in the following month of February; and zero
103percent in the following month of March or within 30 days prior
104to the date of delinquency if the date of delinquency is after
105April 1. When a taxpayer makes a request to have the original
106tax notice corrected, the discount rate for early payment
107applicable at the time the request for correction is made shall
108apply for 30 days after the mailing of the corrected tax notice.
109A discount shall apply at the rate of 4 percent for 30 days
110after the mailing of a tax notice resulting from the action of a
111value adjustment board when a corrected tax notice is issued
112before the taxes become delinquent pursuant to s. 197.333.
113Thereafter, the regular discount periods shall apply. For the
114purposes of this section, when a discount period ends on a
115Saturday, Sunday, or legal holiday, the discount period shall be
116extended to the next working day, if payment is delivered to a
117designated collection office of the tax collector.
118     Section 4.  This act shall take effect July 1, 2011, and
119shall apply to petitions filed with value adjustment boards on
120or after July 1, 2011.


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