Florida Senate - 2011 CS for SB 880 By the Committee on Budget; and Senator Garcia 576-04968-11 2011880c1 1 A bill to be entitled 2 An act relating to value adjustment boards; creating 3 s. 194.014, F.S.; requiring a petitioner challenging 4 the assessed value of property before the value 5 adjustment board to pay a specified percentage of the 6 taxes by a certain date; requiring a petitioner 7 challenging the denial of a classification or 8 exemption, or the assessment on specified grounds, 9 before the value adjustment board to pay the amount of 10 tax which the taxpayer admits in good faith to be 11 owing by a certain date; providing for a penalty if 12 the taxpayer’s payment is grossly disproportionate to 13 the amount of tax found to be due and the taxpayer’s 14 admission was not made in good faith; requiring the 15 board to deny the petition in writing by a certain 16 date if the required amount of taxes is not timely 17 paid; requiring the payment of interest on certain 18 unpaid taxes; requiring the payment of interest on 19 certain overpayments of taxes; providing that s. 20 194.014, F.S., does not apply to petitions for ad 21 valorem deferrals pursuant to ch. 197, F.S.; amending 22 s. 194.034, F.S.; conforming provisions to changes 23 made by the act; amending s. 197.162, F.S.; revising a 24 provision providing for a discount for ad valorem 25 taxes paid within 30 days after the mailing of a 26 corrected tax notice resulting from the action of a 27 value adjustment if the corrected tax notice is issued 28 before the taxes become delinquent; providing for 29 application of the act; providing an effective date. 30 31 Be It Enacted by the Legislature of the State of Florida: 32 33 Section 1. Section 194.014, Florida Statutes, is created to 34 read: 35 194.014 Partial payment of ad valorem taxes; proceedings 36 before value adjustment board.— 37 (1)(a) A petitioner before the value adjustment board who 38 challenges the assessed value of property must pay all of the 39 non-ad valorem assessments and make a partial payment of at 40 least 75 percent of the ad valorem taxes, less the applicable 41 discount under s. 197.162, before the taxes become delinquent 42 pursuant to s. 197.333. 43 (b)1. A petitioner before the value adjustment board who 44 challenges the denial of a classification or exemption, or the 45 assessment based on an argument that the property was not 46 substantially complete as of January 1, must pay all of the non 47 ad valorem assessments and the amount of the tax which the 48 taxpayer admits in good faith to be owing, less the applicable 49 discount under s. 197.162, before the taxes become delinquent 50 pursuant to s. 197.333. 51 2. If the value adjustment board determines that the amount 52 of the tax that the taxpayer has admitted to be owing pursuant 53 to this paragraph is grossly disproportionate to the amount of 54 the tax found to be due and that the taxpayer’s admission was 55 not made in good faith, the tax collector shall collect a 56 penalty at the rate of 10 percent of the deficiency per year 57 from the date the taxes became delinquent pursuant to s. 58 197.333. 59 (c) The value adjustment board shall deny the petition by 60 written decision by April 20 if the petitioner fails to make the 61 payment required by this subsection. The clerk, upon issuance of 62 the decision, shall, on a form provided by the Department of 63 Revenue, notify by first-class mail each taxpayer, the property 64 appraiser, and the department of the decision of the board. 65 (2) If the value adjustment board determines that the 66 petitioner owes ad valorem taxes in excess of the amount paid, 67 the unpaid amount accrues interest at the rate of 12 percent per 68 year from the date the taxes became delinquent pursuant to s. 69 197.333, until the unpaid amount is paid. If the value 70 adjustment board determines that a refund is due, the overpaid 71 amount accrues interest at the rate of 12 percent per year from 72 the date the taxes became delinquent pursuant to s. 197.333, 73 until a refund is paid. Interest does not accrue on amounts paid 74 in excess of 100 percent of the current taxes due as provided on 75 the tax notice issued pursuant to s. 197.322. 76 (3) This section does not apply to petitions for ad valorem 77 tax deferrals pursuant to chapter 197. 78 Section 2. Subsection (2) of section 194.034, Florida 79 Statutes, is amended to read: 80 194.034 Hearing procedures; rules.— 81 (2) In each case, except when a complaint is withdrawn by 82 the petitioner,oris acknowledged as correct by the property 83 appraiser, or is denied pursuant to s. 194.014(1)(c), the value 84 adjustment board shall render a written decision. All such 85 decisions shall be issued within 20 calendar days of the last 86 day the board is in session under s. 194.032. The decision of 87 the board shall contain findings of fact and conclusions of law 88 and shall include reasons for upholding or overturning the 89 determination of the property appraiser. When a special 90 magistrate has been appointed, the recommendations of the 91 special magistrate shall be considered by the board. The clerk, 92 upon issuance of the decisions, shall, on a form provided by the 93 Department of Revenue, notify by first-class mail each taxpayer, 94 the property appraiser, and the department of the decision of 95 the board. 96 Section 3. Section 197.162, Florida Statutes, is amended to 97 read: 98 197.162 Discounts; amount and time.—On all taxes assessed 99 on the county tax rolls and collected by the county tax 100 collector, discounts for early payment thereof shall be at the 101 rate of 4 percent in the month of November or at any time within 102 30 days after the mailing of the original tax notice; 3 percent 103 in the month of December; 2 percent in the following month of 104 January; 1 percent in the following month of February; and zero 105 percent in the following month of March or within 30 days prior 106 to the date of delinquency if the date of delinquency is after 107 April 1. When a taxpayer makes a request to have the original 108 tax notice corrected, the discount rate for early payment 109 applicable at the time the request for correction is made shall 110 apply for 30 days after the mailing of the corrected tax notice. 111 A discount shall apply at the rate of 4 percent for 30 days 112 after the mailing of a tax notice resulting from the action of a 113 value adjustment board if the corrected tax notice is issued 114 before the taxes become delinquent pursuant to s. 197.333. 115 Thereafter, the regular discount periods shall apply. For the 116 purposes of this section, when a discount period ends on a 117 Saturday, Sunday, or legal holiday, the discount period shall be 118 extended to the next working day, if payment is delivered to a 119 designated collection office of the tax collector. 120 Section 4. This act shall take effect July 1, 2011, and 121 applies to petitions filed with value adjustment boards on or 122 after July 1, 2011.