1 | A bill to be entitled |
2 | An act relating to value adjustment boards; creating s. |
3 | 194.014, F.S.; requiring a petitioner challenging the |
4 | assessed value of property before the value adjustment |
5 | board to pay a specified percentage of the taxes by a |
6 | certain date; requiring a petitioner challenging the |
7 | denial of a classification or exemption, or the assessment |
8 | on specified grounds, before the value adjustment board to |
9 | pay the amount of tax which the taxpayer admits in good |
10 | faith to be owing by a certain date; providing for a |
11 | penalty if the good faith payment is grossly |
12 | disproportionate to the amount of tax found to be due and |
13 | the taxpayer's admission was not made in good faith; |
14 | requiring the board to deny the petition in writing by a |
15 | certain date if the required amount of taxes is not timely |
16 | paid; requiring the payment of interest on certain unpaid |
17 | taxes; requiring the payment of interest on certain |
18 | overpayments of taxes; providing that s. 194.014, F.S., |
19 | does not apply to petitions for ad valorem tax deferrals |
20 | pursuant to ch. 197, F.S.; amending s. 194.034, F.S.; |
21 | conforming a provision to changes made by this act; |
22 | amending s. 197.162, F.S.; providing for a discount for ad |
23 | valorem taxes paid within 30 days after the mailing of a |
24 | corrected tax notice resulting from the action of a value |
25 | adjustment board when the corrected tax notice is issued |
26 | before the taxes become delinquent; providing |
27 | applicability; providing an effective date. |
28 |
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29 | Be It Enacted by the Legislature of the State of Florida: |
30 |
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31 | Section 1. Section 194.014, Florida Statutes, is created |
32 | to read: |
33 | 194.014 Partial payment of ad valorem taxes; proceedings |
34 | before value adjustment board.- |
35 | (1)(a) A petitioner before the value adjustment board who |
36 | challenges the assessed value of property must pay all of the |
37 | non-ad valorem assessments and make a partial payment of at |
38 | least 75 percent of the ad valorem taxes, less the applicable |
39 | discount under s. 197.162, before the taxes become delinquent |
40 | pursuant to s. 197.333. |
41 | (b)1. A petitioner before the value adjustment board who |
42 | challenges the denial of a classification or exemption, or the |
43 | assessment based on an argument that the property was not |
44 | substantially complete as of January 1, must pay all of the non- |
45 | ad valorem assessments and the amount of the tax which the |
46 | taxpayer admits in good faith to be owing, less the applicable |
47 | discount under s. 197.162, before the taxes become delinquent |
48 | pursuant to s. 197.333. |
49 | 2. If the value adjustment board determines that the |
50 | amount of the tax that the taxpayer has admitted to be owing |
51 | pursuant to this paragraph is grossly disproportionate to the |
52 | amount of the tax found to be due and that the taxpayer's |
53 | admission was not made in good faith, the tax collector must |
54 | collect a penalty at the rate of 10 percent of the deficiency |
55 | per year from the date the taxes became delinquent pursuant to |
56 | s. 197.333. |
57 | (c) The value adjustment board must deny the petition by |
58 | written decision by April 20 if the petitioner fails to make the |
59 | payment required by this subsection. The clerk, upon issuance of |
60 | the decision, shall, on a form provided by the Department of |
61 | Revenue, notify by first-class mail each taxpayer, the property |
62 | appraiser, and the department of the decision of the board. |
63 | (2) If the value adjustment board determines that the |
64 | petitioner owes ad valorem taxes in excess of the amount paid, |
65 | the unpaid amount accrues interest at the rate of 12 percent per |
66 | year from the date the taxes became delinquent pursuant to s. |
67 | 197.333 until the unpaid amount is paid. If the value adjustment |
68 | board determines that a refund is due, the overpaid amount |
69 | accrues interest at the rate of 12 percent per year from the |
70 | date the taxes became delinquent pursuant to s. 197.333 until a |
71 | refund is paid. Interest does not accrue on amounts paid in |
72 | excess of 100 percent of the current taxes due as provided on |
73 | the tax notice issued pursuant to s. 197.322. |
74 | (3) This section does not apply to petitions for ad |
75 | valorem tax deferrals pursuant to chapter 197. |
76 | Section 2. Subsection (2) of section 194.034, Florida |
77 | Statutes, is amended to read: |
78 | 194.034 Hearing procedures; rules.- |
79 | (2) In each case, except when a complaint is withdrawn by |
80 | the petitioner, or is acknowledged as correct by the property |
81 | appraiser, or is denied pursuant to s. 194.014(1)(c), the value |
82 | adjustment board shall render a written decision. All such |
83 | decisions shall be issued within 20 calendar days of the last |
84 | day the board is in session under s. 194.032. The decision of |
85 | the board shall contain findings of fact and conclusions of law |
86 | and shall include reasons for upholding or overturning the |
87 | determination of the property appraiser. When a special |
88 | magistrate has been appointed, the recommendations of the |
89 | special magistrate shall be considered by the board. The clerk, |
90 | upon issuance of the decisions, shall, on a form provided by the |
91 | Department of Revenue, notify by first-class mail each taxpayer, |
92 | the property appraiser, and the department of the decision of |
93 | the board. |
94 | Section 3. Section 197.162, Florida Statutes, is amended |
95 | to read: |
96 | 197.162 Discounts; amount and time.-On all taxes assessed |
97 | on the county tax rolls and collected by the county tax |
98 | collector, discounts for early payment thereof shall be at the |
99 | rate of 4 percent in the month of November or at any time within |
100 | 30 days after the mailing of the original tax notice; 3 percent |
101 | in the month of December; 2 percent in the following month of |
102 | January; 1 percent in the following month of February; and zero |
103 | percent in the following month of March or within 30 days prior |
104 | to the date of delinquency if the date of delinquency is after |
105 | April 1. When a taxpayer makes a request to have the original |
106 | tax notice corrected, the discount rate for early payment |
107 | applicable at the time the request for correction is made shall |
108 | apply for 30 days after the mailing of the corrected tax notice. |
109 | A discount shall apply at the rate of 4 percent for 30 days |
110 | after the mailing of a tax notice resulting from the action of a |
111 | value adjustment board when a corrected tax notice is issued |
112 | before the taxes become delinquent pursuant to s. 197.333. |
113 | Thereafter, the regular discount periods shall apply. For the |
114 | purposes of this section, when a discount period ends on a |
115 | Saturday, Sunday, or legal holiday, the discount period shall be |
116 | extended to the next working day, if payment is delivered to a |
117 | designated collection office of the tax collector. |
118 | Section 4. This act shall take effect July 1, 2011, and |
119 | shall apply to petitions filed with value adjustment boards on |
120 | or after July 1, 2011. |