Florida Senate - 2012                                    SB 1256
       
       
       
       By the Committee on Budget Subcommittee on Finance and Tax
       
       
       
       
       593-01584-12                                          20121256__
    1                        A bill to be entitled                      
    2         An act relating to the administration of property
    3         taxes; amending s. 192.001, F.S.; revising the
    4         definitions of the terms “assessed value of property”
    5         and “complete submission of the rolls”; amending s.
    6         192.0105, F.S.; providing that a taxpayer has a right
    7         to have a hearing before the value adjustment board
    8         rescheduled if the hearing is not commenced within a
    9         certain period after the scheduled time; repealing s.
   10         192.117, F.S., relating to the Property Tax
   11         Administration Task Force; amending s. 193.114, F.S.;
   12         revising the information that must be included on a
   13         real property assessment roll relating to the transfer
   14         of ownership of property; defining the term “ownership
   15         transfer date”; deleting a requirement to include
   16         information relating to a fiduciary on a real property
   17         assessment roll; amending s. 193.1554, F.S.; deleting
   18         obsolete provisions; providing for the apportionment
   19         of increases in the value of combined and divided
   20         parcels of nonhomestead residential property;
   21         providing for the application of an assessment
   22         limitation to a combined or divided parcel of
   23         nonhomestead residential property; amending s.
   24         193.1555, F.S.; redefining the term “nonresidential
   25         real property” to conform a cross-reference to the
   26         State Constitution; deleting obsolete provisions;
   27         providing for the apportionment of increases in the
   28         value of combined and divided parcels of property;
   29         providing for the application of an assessment
   30         limitation to a combined or divided parcel of
   31         property; amending ss. 193.501, 193.503, and 193.505,
   32         F.S.; deleting provisions requiring that the tax
   33         collector report amounts of deferred tax liability to
   34         the Department of Revenue; amending s. 194.032, F.S.;
   35         requiring that a hearing before the value adjustment
   36         board be rescheduled if the hearing on the
   37         petitioner’s petition is not commenced within a
   38         certain time after the scheduled time; making
   39         technical and grammatical changes; amending s.
   40         194.034, F.S.; deleting an exception to a requirement
   41         that a value adjustment board render a written
   42         decision relating to the petitioner’s failure to make
   43         a required payment; deleting a requirement that the
   44         Department of Revenue be notified of decisions by the
   45         value adjustment board; requiring that the clerk
   46         notify the Department of Revenue of a decision of the
   47         value adjustment board or information relating to the
   48         tax impact of the decision upon request; making
   49         technical and grammatical changes; amending s.
   50         195.096, F.S.; authorizing the measures in the
   51         findings resulting from an in-depth review of an
   52         assessment roll of a county to be based on a ratio
   53         that is generally accepted by professional appraisal
   54         organizations in developing a statistically valid
   55         sampling plan under certain circumstances; revising
   56         the requirements for the Department of Revenue to
   57         provide certain information concerning its review of
   58         assessment rolls to the Legislature, the appropriate
   59         property appraiser, and county commissions; requiring
   60         that copies of the review data and findings be
   61         provided upon request; repealing s. 195.0985, F.S.,
   62         relating to a requirement that the department publish
   63         annual ratio studies; amending s. 195.099, F.S.;
   64         allowing the department discretion in determining
   65         whether to review the assessments of certain
   66         businesses; amending s. 196.031, F.S.; requiring that
   67         ad valorem tax exemptions be applied in the order that
   68         results in the lowest taxable value of a homestead;
   69         amending s. 196.081, F.S.; authorizing an applicant
   70         for an ad valorem tax exemption for a disabled veteran
   71         or for a surviving spouse to apply for the exemption
   72         before receiving certain documentation from the
   73         Federal Government; requiring refunds of excess taxes
   74         paid under certain circumstances; amending s. 196.082,
   75         F.S.; authorizing an applicant for an ad valorem tax
   76         discount available to disabled veterans to apply for
   77         the discount before receiving certain documentation
   78         from the Federal Government; requiring refunds of
   79         excess taxes paid under certain circumstances;
   80         amending s. 196.091, F.S.; authorizing an applicant
   81         for an ad valorem tax exemption for disabled veterans
   82         confined to a wheelchair to apply for the exemption
   83         before receiving certain documentation from the
   84         Federal Government; requiring refunds of excess taxes
   85         paid under certain circumstances; amending s. 196.101,
   86         F.S.; authorizing an applicant for an ad valorem tax
   87         exemption for totally and permanently disabled persons
   88         to apply for the exemption before receiving certain
   89         documentation from the Federal Government; requiring
   90         refunds of excess taxes paid under certain
   91         circumstances; amending s. 196.121, F.S.; authorizing
   92         the Department of Revenue to provide certain forms
   93         electronically; deleting a requirement that the
   94         department supply printed forms to property
   95         appraisers; amending s. 196.202, F.S.; authorizing an
   96         applicant for an ad valorem exemption for widows,
   97         widowers, blind persons, or persons who are totally
   98         and permanently disabled to apply for the exemption
   99         before receiving certain documentation from the
  100         Federal Government; requiring refunds of excess taxes
  101         paid under certain circumstances; amending s. 196.24,
  102         F.S.; authorizing an applicant for an ad valorem tax
  103         exemption for disabled ex-servicemembers or a
  104         surviving spouse to apply for the exemption before
  105         receiving certain documentation from the Federal
  106         Government; requiring refunds of excess taxes paid
  107         under certain circumstances; amending s. 200.065,
  108         F.S.; deleting obsolete provisions; revising
  109         provisions relating to the calculation of the rolled
  110         back rate; correcting cross-references to certain
  111         additional taxes; amending ss. 218.12 and 218.125,
  112         F.S.; deleting obsolete provisions; providing for the
  113         reversion of funds appropriated to offset reductions
  114         in ad valorem tax revenue to a fiscally constrained
  115         county if the county fails to apply for a distribution
  116         of funds; providing effective dates.
  117  
  118  Be It Enacted by the Legislature of the State of Florida:
  119  
  120         Section 1. Subsections (2) and (18) of section 192.001,
  121  Florida Statutes, are amended to read:
  122         192.001 Definitions.—All definitions set out in chapters 1
  123  and 200 that are applicable to this chapter are included herein.
  124  In addition, the following definitions shall apply in the
  125  imposition of ad valorem taxes:
  126         (2) “Assessed value of property” means an annual
  127  determination of:
  128         (a) The just or fair market value of an item or property;
  129  or
  130         (b) The value of the homestead property as limited by
  131  pursuant to s. 4(d), Art. VII of the State Constitution; or,
  132         (c) The value of property in a classified use or at a
  133  fractional value if the a property is assessed solely on the
  134  basis of character or use or at a specified percentage of its
  135  value under, pursuant to s. 4(a) or 4(c), Art. VII of the State
  136  Constitution, its classified use value or fractional value.
  137         (18) “Complete submission of the rolls” includes, but is
  138  not necessarily limited to, accurate tabular summaries of
  139  valuations as prescribed by department rule; an electronic a
  140  computer tape copy of the real property assessment roll
  141  including for each parcel total value of improvements, land
  142  value, the two most recently recorded selling prices, data
  143  required for an assessment roll under s. 193.114, the value of
  144  any improvement made to the parcel in the 12 months preceding
  145  the valuation date, the type and amount of any exemption
  146  granted, and such other information as may be required by
  147  department rule; an accurate tabular summary by property class
  148  of any adjustments made to recorded selling prices or fair
  149  market value in arriving at assessed value, as prescribed by
  150  department rule; an electronic a computer tape copy of the
  151  tangible personal property assessment roll, including for each
  152  entry a unique account number and such other information as may
  153  be required by department rule; and an accurate tabular summary
  154  of per-acre land valuations used for each class of agricultural
  155  property in preparing the assessment roll, as prescribed by
  156  department rule.
  157         Section 2. Paragraph (d) of subsection (2) of section
  158  192.0105, Florida Statutes, is amended to read:
  159         192.0105 Taxpayer rights.—There is created a Florida
  160  Taxpayer’s Bill of Rights for property taxes and assessments to
  161  guarantee that the rights, privacy, and property of the
  162  taxpayers of this state are adequately safeguarded and protected
  163  during tax levy, assessment, collection, and enforcement
  164  processes administered under the revenue laws of this state. The
  165  Taxpayer’s Bill of Rights compiles, in one document, brief but
  166  comprehensive statements that summarize the rights and
  167  obligations of the property appraisers, tax collectors, clerks
  168  of the court, local governing boards, the Department of Revenue,
  169  and taxpayers. Additional rights afforded to payors of taxes and
  170  assessments imposed under the revenue laws of this state are
  171  provided in s. 213.015. The rights afforded taxpayers to assure
  172  that their privacy and property are safeguarded and protected
  173  during tax levy, assessment, and collection are available only
  174  insofar as they are implemented in other parts of the Florida
  175  Statutes or rules of the Department of Revenue. The rights so
  176  guaranteed to state taxpayers in the Florida Statutes and the
  177  departmental rules include:
  178         (2) THE RIGHT TO DUE PROCESS.—
  179         (d) The right to prior notice of the value adjustment
  180  board’s hearing date, and the right to the hearing at the within
  181  4 hours of scheduled time, and the right to have the hearing
  182  rescheduled if the hearing is not commenced within a reasonable
  183  time, not to exceed 2 hours, after the scheduled time (see s.
  184  194.032(2)).
  185         Section 3. Section 192.117, Florida Statutes, is repealed.
  186         Section 4. Paragraphs (n) and (p) of subsection (2) of
  187  section 193.114, Florida Statutes, are amended to read:
  188         193.114 Preparation of assessment rolls.—
  189         (2) The real property assessment roll shall include:
  190         (n) The recorded selling For each sale of the property in
  191  the previous year, the sale price, ownership transfer sale date,
  192  and official record book and page number or clerk instrument
  193  number for each deed or other instrument transferring ownership
  194  of real property and recorded or otherwise discovered during the
  195  period beginning 1 year before the assessment date and up to the
  196  date the assessment roll is submitted to the department. The
  197  assessment roll shall also include, and the basis for
  198  qualification or disqualification of a transfer as an arms
  199  length transaction. A decision qualifying or disqualifying a
  200  transfer of property as an arms-length transaction Sale data
  201  must be current on all tax rolls submitted to the department,
  202  and sale qualification decisions must be recorded on the
  203  assessment tax roll within 3 months after the sale date that the
  204  deed or other transfer instrument is recorded or otherwise
  205  discovered. Sale or transfer data must be current on all tax
  206  rolls submitted to the department. As used in this paragraph,
  207  the term “ownership transfer date” means the date that the deed
  208  or other transfer instrument is signed and notarized or
  209  otherwise executed.
  210         (p) The name and address of the owner or fiduciary
  211  responsible for the payment of taxes on the property and an
  212  indicator of fiduciary capacity, as appropriate.
  213         Section 5. Subsections (2), (3), and (7) of section
  214  193.1554, Florida Statutes, are amended to read:
  215         193.1554 Assessment of nonhomestead residential property.—
  216         (2) For all levies other than school district levies,
  217  nonhomestead residential property shall be assessed at just
  218  value as of January 1 of the year that the property becomes
  219  eligible for assessment pursuant to this section, 2008. Property
  220  placed on the tax roll after January 1, 2008, shall be assessed
  221  at just value as of January 1 of the year in which the property
  222  is placed on the tax roll.
  223         (3) Beginning in 2009, or the year following the year the
  224  nonhomestead residential property becomes eligible for
  225  assessment pursuant to this section is placed on the tax roll,
  226  whichever is later, the property shall be reassessed annually on
  227  January 1. Any change resulting from such reassessment may not
  228  exceed 10 percent of the assessed value of the property for the
  229  prior year.
  230         (7) Any increase in the value of property assessed under
  231  this section which is attributable to combining or dividing
  232  parcels shall be assessed at just value, and the just value
  233  shall be apportioned among the parcels created.
  234         (a) For divided parcels, the amount by which the sum of the
  235  just values of the divided parcels exceeds what the just value
  236  of the parcel would be if undivided shall be attributable to the
  237  division. This amount shall be apportioned to the parcels pro
  238  rata based on their relative just values.
  239         (b) For combined parcels, the amount by which the just
  240  value of the combined parcel exceeds what the sum of the just
  241  values of the component parcels would be if they had not been
  242  combined shall be attributable to the combination.
  243         (c) A parcel that is created by combining or dividing a
  244  parcel and that is eligible for assessment pursuant to this
  245  section retains such eligibility and shall be assessed as
  246  provided in this subsection. A parcel that is combined or
  247  divided after January 1 and that is included as a combined or
  248  divided parcel on the tax notice is not considered to be a
  249  combined or divided parcel for purposes of this section until
  250  the January 1 on which it is first assessed as a combined or
  251  divided parcel.
  252         Section 6. Subsections (1), (2), (3), and (7) of section
  253  193.1555, Florida Statutes, are amended to read:
  254         193.1555 Assessment of certain residential and
  255  nonresidential real property.—
  256         (1) As used in this section, the term:
  257         (a) “Nonresidential real property” means real property that
  258  is not subject to the assessment limitations set forth in
  259  subsection 4(a), (b), (c), (d), or (g), Art. VII of the State
  260  Constitution s. 4(a), (c), (d), or (g), Art. VII of the State
  261  Constitution.
  262         (b) “Improvement” means an addition or change to land or
  263  buildings which increases their value and is more than a repair
  264  or a replacement.
  265         (2) For all levies other than school district levies,
  266  nonresidential real property and residential real property that
  267  is not assessed under s. 193.155 or s. 193.1554 shall be
  268  assessed at just value as of January 1 of the year that the
  269  property becomes eligible for assessment pursuant to this
  270  section, 2008. Property placed on the tax roll after January 1,
  271  2008, shall be assessed at just value as of January 1 of the
  272  year in which the property is placed on the tax roll.
  273         (3) Beginning in 2009, or the year following the year the
  274  property becomes eligible for assessment pursuant to this
  275  section is placed on the tax roll, whichever is later, the
  276  property shall be reassessed annually on January 1. Any change
  277  resulting from such reassessment may not exceed 10 percent of
  278  the assessed value of the property for the prior year.
  279         (7) Any increase in the value of property assessed under
  280  this section which is attributable to combining or dividing
  281  parcels shall be assessed at just value, and the just value
  282  shall be apportioned among the parcels created.
  283         (a)For divided parcels, the amount by which the sum of the
  284  just values of the divided parcels exceeds what the just value
  285  of the parcel would be if undivided shall be attributable to the
  286  division. This amount shall be apportioned to the parcels pro
  287  rata based on their relative just values.
  288         (b) For combined parcels, the amount by which the just
  289  value of the combined parcel exceeds what the sum of the just
  290  values of the component parcels would be if they had not been
  291  combined shall be attributable to the combination.
  292         (c) A parcel that is created by combining or dividing a
  293  parcel that is eligible for assessment pursuant to this section
  294  retains such eligibility and shall be assessed as provided in
  295  this subsection. A parcel that is combined or divided after
  296  January 1 and that is included as a combined or divided parcel
  297  on the tax notice is not considered to be a combined or divided
  298  parcel for purposes of this section until the January 1 on which
  299  it is first assessed as a combined or divided parcel.
  300         Section 7. Subsection (7) of section 193.501, Florida
  301  Statutes, is amended to read:
  302         193.501 Assessment of lands subject to a conservation
  303  easement, environmentally endangered lands, or lands used for
  304  outdoor recreational or park purposes when land development
  305  rights have been conveyed or conservation restrictions have been
  306  covenanted.—
  307         (7)(a) The property appraiser shall report to the
  308  department showing the just value and the classified use value
  309  of property that is subject to a conservation easement under s.
  310  704.06, property assessed as environmentally endangered land
  311  pursuant to this section, and property assessed as outdoor
  312  recreational or park land.
  313         (b)The tax collector shall annually report to the
  314  department the amount of deferred tax liability collected
  315  pursuant to this section.
  316         Section 8. Paragraph (d) of subsection (9) of section
  317  193.503, Florida Statutes, is amended to read:
  318         193.503 Classification and assessment of historic property
  319  used for commercial or certain nonprofit purposes.—
  320         (9)
  321         (d)The tax collector shall annually report to the
  322  department the amount of deferred tax liability collected
  323  pursuant to this section.
  324         Section 9. Paragraph (c) of subsection (9) of section
  325  193.505, Florida Statutes, is amended to read:
  326         193.505 Assessment of historically significant property
  327  when development rights have been conveyed or historic
  328  preservation restrictions have been covenanted.—
  329         (9)
  330         (c)The tax collector shall annually report to the
  331  department the amount of deferred tax liability collected
  332  pursuant to this section.
  333         Section 10. Subsection (2) of section 194.032, Florida
  334  Statutes, is amended to read:
  335         194.032 Hearing purposes; timetable.—
  336         (2)(a) The clerk of the governing body of the county shall
  337  prepare a schedule of appearances before the board based on
  338  petitions timely filed with him or her. The clerk shall notify
  339  each petitioner of the scheduled time of his or her appearance
  340  at least no less than 25 calendar days before prior to the day
  341  of the such scheduled appearance. If the petitioner checked the
  342  appropriate box on the petition form to request a copy of the
  343  property record card containing relevant information used in
  344  computing the current assessment, the clerk shall provide the
  345  copy of the card along with the notice. Upon receipt of the
  346  notice this notification, the petitioner may shall have the
  347  right to reschedule the hearing a single time by submitting to
  348  the clerk of the governing body of the county a written request
  349  to reschedule, at least no less than 5 calendar days before the
  350  day of the originally scheduled hearing.
  351         (b) A copy of the property record card containing relevant
  352  information used in computing the taxpayer’s current assessment
  353  shall be included with such notice, if said card was requested
  354  by the taxpayer. Such request shall be made by checking an
  355  appropriate box on the petition form. No petitioner may not
  356  shall be required to wait for more than a reasonable time, not
  357  to exceed 2 4 hours, after from the scheduled time for the
  358  hearing to commence.; and, If the hearing is not commenced
  359  within his or her petition is not heard in that time, the
  360  petitioner may inform, at his or her option, report to the
  361  chairperson of the meeting that he or she intends to leave.;
  362  and, If the petitioner leaves he or she is not heard
  363  immediately, the clerk shall reschedule the hearing, and the
  364  rescheduling is not considered to be a request to reschedule as
  365  provided in paragraph (a) petitioner’s administrative remedies
  366  will be deemed to be exhausted, and he or she may seek further
  367  relief as he or she deems appropriate.
  368         (c) Failure on three occasions with respect to any single
  369  tax year to convene at the scheduled time of meetings of the
  370  board is shall constitute grounds for removal from office by the
  371  Governor for neglect of duties.
  372         Section 11. Subsection (2) of section 194.034, Florida
  373  Statutes, is amended to read:
  374         194.034 Hearing procedures; rules.—
  375         (2) In each case, except if the when a complaint is
  376  withdrawn by the petitioner or if the complaint, is acknowledged
  377  as correct by the property appraiser, or is denied pursuant to
  378  s. 194.014(1)(c), the value adjustment board shall render a
  379  written decision. All such decisions shall be issued within 20
  380  calendar days after of the last day the board is in session
  381  under s. 194.032. The decision of the board must shall contain
  382  findings of fact and conclusions of law and must shall include
  383  reasons for upholding or overturning the determination of the
  384  property appraiser. If When a special magistrate has been
  385  appointed, the recommendations of the special magistrate shall
  386  be considered by the board. The clerk, upon issuance of a
  387  decision the decisions, shall, on a form provided by the
  388  Department of Revenue, notify by first-class mail each taxpayer
  389  and, the property appraiser, and the department of the decision
  390  of the board. If requested by the Department of Revenue, the
  391  clerk shall provide to the department a copy of the decision or
  392  information relating to the tax impact of the findings and
  393  results of the board as described in s. 194.037 in the manner
  394  and form requested.
  395         Section 12. Effective July 1, 2012, paragraph (f) of
  396  subsection (2) and subsection (3) of section 195.096, Florida
  397  Statutes, are amended to read:
  398         195.096 Review of assessment rolls.—
  399         (2) The department shall conduct, no less frequently than
  400  once every 2 years, an in-depth review of the assessment rolls
  401  of each county. The department need not individually study every
  402  use-class of property set forth in s. 195.073, but shall at a
  403  minimum study the level of assessment in relation to just value
  404  of each classification specified in subsection (3). Such in
  405  depth review may include proceedings of the value adjustment
  406  board and the audit or review of procedures used by the counties
  407  to appraise property.
  408         (f) Within 120 days after following the receipt of a county
  409  assessment roll by the executive director of the department
  410  pursuant to s. 193.1142(1), or within 10 days after approval of
  411  the assessment roll, whichever is later, the department shall
  412  complete the review for that county and publish the department’s
  413  forward its findings. The findings must include, including a
  414  statement of the confidence interval for the median and such
  415  other measures as may be appropriate for each classification or
  416  subclassification studied and for the roll as a whole, employing
  417  a 95-percent level of confidence, and related statistical and
  418  analytical details. The measures in the findings must be based
  419  on:
  420         1. A 95 percent level of confidence; or
  421         2. Ratio study standards that are generally accepted by
  422  professional appraisal organizations in developing a
  423  statistically valid sampling plan if a 95 percent level of
  424  confidence is not attainable to the Senate and the House of
  425  Representatives committees with oversight responsibilities for
  426  taxation, and the appropriate property appraiser. Upon releasing
  427  its findings, the department shall notify the chairperson of the
  428  appropriate county commission or the corresponding official
  429  under a consolidated charter that the department’s findings are
  430  available upon request. The department shall, within 90 days
  431  after receiving a written request from the chairperson of the
  432  appropriate county commission or the corresponding official
  433  under a consolidated charter, forward a copy of its findings,
  434  including the confidence interval for the median and such other
  435  measures of each classification or subclassification studied and
  436  for all the roll as a whole, and related statistical and
  437  analytical details, to the requesting party.
  438         (3)(a) Upon completion of review pursuant to paragraph
  439  (2)(f), the department shall publish the results of reviews
  440  conducted under this section. The results must include all
  441  statistical and analytical measures computed under this section
  442  for the real property assessment roll as a whole, the personal
  443  property assessment roll as a whole, and independently for the
  444  following real property classes if whenever the classes
  445  constituted 5 percent or more of the total assessed value of
  446  real property in a county on the previous tax roll:
  447         1. Residential property that consists of one primary living
  448  unit, including, but not limited to, single-family residences,
  449  condominiums, cooperatives, and mobile homes.
  450         2. Residential property that consists of two or more
  451  primary living units.
  452         3. Agricultural, high-water recharge, historic property
  453  used for commercial or certain nonprofit purposes, and other
  454  use-valued property.
  455         4. Vacant lots.
  456         5. Nonagricultural acreage and other undeveloped parcels.
  457         6. Improved commercial and industrial property.
  458         7. Taxable institutional or governmental, utility, locally
  459  assessed railroad, oil, gas and mineral land, subsurface rights,
  460  and other real property.
  461  
  462  If When one of the above classes constituted less than 5 percent
  463  of the total assessed value of all real property in a county on
  464  the previous assessment roll, the department may combine it with
  465  one or more other classes of real property for purposes of
  466  assessment ratio studies or use the weighted average of the
  467  other classes for purposes of calculating the level of
  468  assessment for all real property in a county. The department
  469  shall also publish such results for any subclassifications of
  470  the classes or assessment rolls it may have chosen to study.
  471         (b) If When necessary for compliance with s. 1011.62, and
  472  for those counties not being studied in the current year, the
  473  department shall project value-weighted mean levels of
  474  assessment for each county. The department shall make its
  475  projection based upon the best information available, using
  476  utilizing professionally accepted methodology, and shall
  477  separately allocate changes in total assessed value to:
  478         1. New construction, additions, and deletions.
  479         2. Changes in the value of the dollar.
  480         3. Changes in the market value of property other than those
  481  attributable to changes in the value of the dollar.
  482         4. Changes in the level of assessment.
  483  
  484  In lieu of the statistical and analytical measures published
  485  pursuant to paragraph (a), the department shall publish details
  486  concerning the computation of estimated assessment levels and
  487  the allocation of changes in assessed value for those counties
  488  not subject to an in-depth review.
  489         (c)Upon publication of data and findings as required by
  490  this subsection, the department shall notify the committees of
  491  the Senate and of the House of Representatives having oversight
  492  responsibility for taxation, the appropriate property appraiser,
  493  and the county commission chair or corresponding official under
  494  a consolidated charter. Copies of the data and findings shall be
  495  provided upon request.
  496         Section 13. Section 195.0985, Florida Statutes, is
  497  repealed.
  498         Section 14. Section 195.099, Florida Statutes, is amended
  499  to read:
  500         195.099 Periodic review.—
  501         (1)(a) The department may shall periodically review the
  502  assessments of new, rebuilt, and expanded business reported
  503  according to s. 193.077(3), to ensure parity of level of
  504  assessment with other classifications of property.
  505         (b) This subsection shall expire on the date specified in
  506  s. 290.016 for the expiration of the Florida Enterprise Zone
  507  Act.
  508         (2) The department may shall review the assessments of new
  509  and expanded businesses granted an exemption pursuant to s.
  510  196.1995 to ensure parity of level of assessment with other
  511  classifications of property.
  512         Section 15. Subsection (7) of section 196.031, Florida
  513  Statutes, is amended to read:
  514         196.031 Exemption of homesteads.—
  515         (7) Unless the homestead property is totally exempt from ad
  516  valorem taxation, the exemptions provided in paragraphs (1)(a)
  517  and (b) and other homestead exemptions shall be applied in the
  518  order that results in the lowest taxable value. as follows:
  519         (a)The exemption in paragraph (1)(a) shall apply to the
  520  first $25,000 of assessed value;
  521         (b)The second $25,000 of assessed value shall be taxable
  522  unless other exemptions, as listed in paragraph (d), are
  523  applicable in the order listed;
  524         (c)The additional homestead exemption in paragraph (1)(b),
  525  for levies other than school district levies, shall be applied
  526  to the assessed value greater than $50,000 before any other
  527  exemptions are applied to that assessed value; and
  528         (d)Other exemptions include and shall be applied in the
  529  following order: widows, widowers, blind persons, and disabled
  530  persons, as provided in s. 196.202; disabled ex-servicemembers
  531  and surviving spouses, as provided in s. 196.24, applicable to
  532  all levies; the local option low-income senior exemption up to
  533  $50,000, applicable to county levies or municipal levies, as
  534  provided in s. 196.075; and the veterans percentage discount, as
  535  provided in s. 196.082.
  536         Section 16. Subsection (5) is added to section 196.081,
  537  Florida Statutes, to read:
  538         196.081 Exemption for certain permanently and totally
  539  disabled veterans and for surviving spouses of veterans.—
  540         (5)An applicant for the exemption under this section may
  541  apply for the exemption before receiving the necessary
  542  documentation from the United States Government or the United
  543  States Department of Veterans Affairs or its predecessor. Upon
  544  receipt of the documentation, the exemption shall be granted as
  545  of the date of the original application, and the excess taxes
  546  paid shall be refunded. Any refund of excess taxes paid shall be
  547  limited to those paid during the 4-year period of limitation set
  548  forth in s. 197.182(1)(e).
  549         Section 17. Subsection (6) is added to section 196.082,
  550  Florida Statutes, to read:
  551         196.082 Discounts for disabled veterans.—
  552         (6)An applicant for the discount under this section may
  553  apply for the discount before receiving the necessary
  554  documentation from the United States Department of Veterans
  555  Affairs or its predecessor. Upon receipt of the documentation,
  556  the discount shall be granted as of the date of the original
  557  application, and the excess taxes paid shall be refunded. Any
  558  refund of excess taxes paid shall be limited to those paid
  559  during the 4-year period of limitation set forth in s.
  560  197.182(1)(e).
  561         Section 18. Subsection (4) is added to section 196.091,
  562  Florida Statutes, to read:
  563         196.091 Exemption for disabled veterans confined to
  564  wheelchairs.—
  565         (4)An applicant for the exemption under this section may
  566  apply for the exemption before receiving the necessary
  567  documentation from the United States Government or the United
  568  States Department of Veterans Affairs or its predecessor. Upon
  569  receipt of the documentation, the exemption shall be granted as
  570  of the date of the original application, and the excess taxes
  571  paid shall be refunded. Any refund of excess taxes paid shall be
  572  limited to those paid during the 4-year period of limitation set
  573  forth in s. 197.182(1)(e).
  574         Section 19. Subsection (8) is added to section 196.101,
  575  Florida Statutes, to read:
  576         196.101 Exemption for totally and permanently disabled
  577  persons.—
  578         (8)An applicant for the exemption under this section may
  579  apply for the exemption before receiving the necessary
  580  documentation from the United States Department of Veterans
  581  Affairs or its predecessor. Upon receipt of the documentation,
  582  the exemption shall be granted as of the date of the original
  583  application, and the excess taxes paid shall be refunded. Any
  584  refund of excess taxes paid shall be limited to those paid
  585  during the 4-year period of limitation set forth in s.
  586  197.182(1)(e).
  587         Section 20. Subsection (1) of section 196.121, Florida
  588  Statutes, is amended to read:
  589         196.121 Homestead exemptions; forms.—
  590         (1) The Department of Revenue shall provide, by electronic
  591  means or other methods designated by the department, furnish to
  592  the property appraiser of each county a sufficient number of
  593  printed forms to be filed by taxpayers claiming to be entitled
  594  to a homestead said exemption and shall prescribe the content of
  595  such forms by rule.
  596         Section 21. Section 196.202, Florida Statutes, is amended
  597  to read:
  598         196.202 Property of widows, widowers, blind persons, and
  599  persons totally and permanently disabled.—
  600         (1) Property to the value of $500 of every widow, widower,
  601  blind person, or totally and permanently disabled person who is
  602  a bona fide resident of this state is shall be exempt from
  603  taxation. As used in this section, the term “totally and
  604  permanently disabled person” means a person who is currently
  605  certified by a physician licensed in this state, by the United
  606  States Department of Veterans Affairs or its predecessor, or by
  607  the Social Security Administration to be totally and permanently
  608  disabled.
  609         (2)An applicant for the exemption under this section may
  610  apply for the exemption before receiving the necessary
  611  documentation from the United States Department of Veterans
  612  Affairs or its predecessor, or the Social Security
  613  Administration. Upon receipt of the documentation, the exemption
  614  shall be granted as of the date of the original application, and
  615  the excess taxes paid shall be refunded. Any refund of excess
  616  taxes paid shall be limited to those paid during the 4-year
  617  period of limitation set forth in s. 197.182(1)(e).
  618         Section 22. Section 196.24, Florida Statutes, is amended to
  619  read:
  620         196.24 Exemption for disabled ex-servicemember or surviving
  621  spouse; evidence of disability.—
  622         (1) Any ex-servicemember, as defined in s. 196.012, who is
  623  a bona fide resident of the state, who was discharged under
  624  honorable conditions, and who has been disabled to a degree of
  625  10 percent or more by misfortune or while serving during a
  626  period of wartime service as defined in s. 1.01(14), or by
  627  misfortune, is entitled to the exemption from taxation provided
  628  for in s. 3(b), Art. VII of the State Constitution as provided
  629  in this section. Property to the value of $5,000 of such a
  630  person is exempt from taxation. The production by him or her of
  631  a certificate of disability from the United States Government or
  632  the United States Department of Veterans Affairs or its
  633  predecessor before the property appraiser of the county wherein
  634  the ex-servicemember’s property lies is prima facie evidence of
  635  the fact that he or she is entitled to the exemption. The
  636  unremarried surviving spouse of such a disabled ex-servicemember
  637  who, on the date of the disabled ex-servicemember’s death, had
  638  been married to the disabled ex-servicemember for at least 5
  639  years is also entitled to the exemption.
  640         (2)An applicant for the exemption under this section may
  641  apply for the exemption before receiving the necessary
  642  documentation from the United States Government or the United
  643  States Department of Veterans Affairs or its predecessor. Upon
  644  receipt of the documentation, the exemption shall be granted as
  645  of the date of the original application, and the excess taxes
  646  paid shall be refunded. Any refund of excess taxes paid shall be
  647  limited to those paid during the 4-year period of limitation set
  648  forth in s. 197.182(1)(e).
  649         Section 23. Effective July 1, 2012, subsection (5) and
  650  paragraph (a) of subsection (10) of section 200.065, Florida
  651  Statutes, are amended to read:
  652         200.065 Method of fixing millage.—
  653         (5) Beginning in the 2009-2010 fiscal year and In each
  654  fiscal year thereafter:
  655         (a) The maximum millage rate that a county, municipality,
  656  special district dependent to a county or municipality,
  657  municipal service taxing unit, or independent special district
  658  may levy is a rolled-back rate based on the amount of taxes
  659  which would have been levied in the prior year if the maximum
  660  millage rate had been applied, adjusted for change in per capita
  661  Florida personal income, unless a higher rate was is adopted, in
  662  which case the maximum is the adopted rate. The maximum millage
  663  rate applicable to a county authorized to levy a county public
  664  hospital surtax under s. 212.055 and which did so in fiscal year
  665  2007 shall exclude the revenues required to be contributed to
  666  the county public general hospital in the current fiscal year
  667  for the purposes of making the maximum millage rate calculation,
  668  but shall be added back to the maximum millage rate allowed
  669  after the roll back has been applied, the total of which shall
  670  be considered the maximum millage rate for such a county for
  671  purposes of this subsection. The revenue required to be
  672  contributed to the county public general hospital for the
  673  upcoming fiscal year shall be calculated as 11.873 percent times
  674  the millage rate levied for countywide purposes in fiscal year
  675  2007 times 95 percent of the preliminary tax roll for the
  676  upcoming fiscal year. A higher rate may be adopted only under
  677  the following conditions:
  678         1. A rate of not more than 110 percent of the rolled-back
  679  rate based on the previous year’s maximum millage rate, adjusted
  680  for change in per capita Florida personal income, may be adopted
  681  if approved by a two-thirds vote of the membership of the
  682  governing body of the county, municipality, or independent
  683  district; or
  684         2. A rate in excess of 110 percent may be adopted if
  685  approved by a unanimous vote of the membership of the governing
  686  body of the county, municipality, or independent district or by
  687  a three-fourths vote of the membership of the governing body if
  688  the governing body has nine or more members, or if the rate is
  689  approved by a referendum.
  690         (b) The millage rate of a county or municipality, municipal
  691  service taxing unit of that county, and any special district
  692  dependent to that county or municipality may exceed the maximum
  693  millage rate calculated pursuant to this subsection if the total
  694  county ad valorem taxes levied or total municipal ad valorem
  695  taxes levied do not exceed the maximum total county ad valorem
  696  taxes levied or maximum total municipal ad valorem taxes levied
  697  respectively. Voted millage and taxes levied by a municipality
  698  or independent special district that has levied ad valorem taxes
  699  for less than 5 years are not subject to this limitation. The
  700  millage rate of a county authorized to levy a county public
  701  hospital surtax under s. 212.055 may exceed the maximum millage
  702  rate calculated pursuant to this subsection to the extent
  703  necessary to account for the revenues required to be contributed
  704  to the county public hospital. Total taxes levied may exceed the
  705  maximum calculated pursuant to subsection (6) as a result of an
  706  increase in taxable value above that certified in subsection (1)
  707  if such increase is less than the percentage amounts contained
  708  in subsection (6) or if the administrative adjustment cannot be
  709  made because the value adjustment board is still in session at
  710  the time the tax roll is extended; otherwise, millage rates
  711  subject to this subsection, s. 200.185, or s. 200.186 may be
  712  reduced so that total taxes levied do not exceed the maximum.
  713  
  714  Any unit of government operating under a home rule charter
  715  adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
  716  Constitution of 1885, as preserved by s. 6(e), Art. VIII of the
  717  State Constitution of 1968, which is granted the authority in
  718  the State Constitution to exercise all the powers conferred now
  719  or hereafter by general law upon municipalities and which
  720  exercises such powers in the unincorporated area shall be
  721  recognized as a municipality under this subsection. For a
  722  downtown development authority established before the effective
  723  date of the 1968 State Constitution which has a millage that
  724  must be approved by a municipality, the governing body of that
  725  municipality shall be considered the governing body of the
  726  downtown development authority for purposes of this subsection.
  727         (10)(a) In addition to the notice required in subsection
  728  (3), a district school board shall publish a second notice of
  729  intent to levy additional taxes under s. 1011.71(2) or (3). The
  730  Such notice shall specify the projects or number of school buses
  731  anticipated to be funded by the such additional taxes and shall
  732  be published in the size, within the time periods, adjacent to,
  733  and in substantial conformity with the advertisement required
  734  under subsection (3). The projects shall be listed in priority
  735  within each category as follows: construction and remodeling;
  736  maintenance, renovation, and repair; motor vehicle purchases;
  737  new and replacement equipment; payments for educational
  738  facilities and sites due under a lease-purchase agreement;
  739  payments for renting and leasing educational facilities and
  740  sites; payments of loans approved pursuant to ss. 1011.14 and
  741  1011.15; payment of costs of compliance with environmental
  742  statutes and regulations; payment of premiums for property and
  743  casualty insurance necessary to insure the educational and
  744  ancillary plants of the school district; payment of costs of
  745  leasing relocatable educational facilities; and payments to
  746  private entities to offset the cost of school buses pursuant to
  747  s. 1011.71(2)(i). The additional notice shall be in the
  748  following form, except that if the district school board is
  749  proposing to levy the same millage under s. 1011.71(2) or (3)
  750  which it levied in the prior year, the words “continue to” shall
  751  be inserted before the word “impose” in the first sentence, and
  752  except that the second sentence of the second paragraph shall be
  753  deleted if the district is advertising pursuant to paragraph
  754  (3)(e):
  755  
  756                      NOTICE OF TAX FOR SCHOOL                     
  757                           CAPITAL OUTLAY                          
  758  
  759         The ...(name of school district)... will soon consider a
  760  measure to impose a ...(number)... mill property tax for the
  761  capital outlay projects listed herein.
  762         This tax is in addition to the school board’s proposed tax
  763  of ...(number)... mills for operating expenses and is proposed
  764  solely at the discretion of the school board. THE PROPOSED
  765  COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES
  766  AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE.
  767         The capital outlay tax will generate approximately
  768  $...(amount)..., to be used for the following projects:
  769  
  770               ...(list of capital outlay projects)...             
  771  
  772         All concerned citizens are invited to a public hearing to
  773  be held on ...(date and time)... at ...(meeting place)....
  774         A DECISION on the proposed CAPITAL OUTLAY TAXES will be
  775  made at this hearing.
  776         Section 24. Effective July 1, 2012, subsection (2) of
  777  section 218.12, Florida Statutes, is amended to read:
  778         218.12 Appropriations to offset reductions in ad valorem
  779  tax revenue in fiscally constrained counties.—
  780         (2) On or before November 15 of each year, beginning in
  781  2008, each fiscally constrained county shall apply to the
  782  Department of Revenue to participate in the distribution of the
  783  appropriation and provide documentation supporting the county’s
  784  estimated reduction in ad valorem tax revenue in the form and
  785  manner prescribed by the Department of Revenue. The
  786  documentation must include an estimate of the reduction in
  787  taxable value directly attributable to revisions of Art. VII of
  788  the State Constitution for all county taxing jurisdictions
  789  within the county and shall be prepared by the property
  790  appraiser in each fiscally constrained county. The documentation
  791  must also include the county millage rates applicable in all
  792  such jurisdictions for both the current year and the prior year;
  793  rolled-back rates, determined as provided in s. 200.065, for
  794  each county taxing jurisdiction; and maximum millage rates that
  795  could have been levied by majority vote pursuant to s.
  796  200.065(5) s. 200.185. For purposes of this section, each
  797  fiscally constrained county’s reduction in ad valorem tax
  798  revenue shall be calculated as 95 percent of the estimated
  799  reduction in taxable value times the lesser of the 2007
  800  applicable millage rate or the applicable millage rate for each
  801  county taxing jurisdiction in the current prior year. If a
  802  fiscally constrained county fails to apply for the distribution,
  803  its share shall revert to the fund from which the appropriation
  804  was made.
  805         Section 25. Effective July 1, 2012, subsection (2) of
  806  section 218.125, Florida Statutes, is amended to read:
  807         218.125 Offset for tax loss associated with certain
  808  constitutional amendments affecting fiscally constrained
  809  counties.—
  810         (2) On or before November 15 of each year, beginning in
  811  2010, each fiscally constrained county shall apply to the
  812  Department of Revenue to participate in the distribution of the
  813  appropriation and provide documentation supporting the county’s
  814  estimated reduction in ad valorem tax revenue in the form and
  815  manner prescribed by the Department of Revenue. The
  816  documentation must include an estimate of the reduction in
  817  taxable value directly attributable to revisions of Art. VII of
  818  the State Constitution for all county taxing jurisdictions
  819  within the county and shall be prepared by the property
  820  appraiser in each fiscally constrained county. The documentation
  821  must also include the county millage rates applicable in all
  822  such jurisdictions for the current year and the prior year,
  823  rolled-back rates determined as provided in s. 200.065 for each
  824  county taxing jurisdiction, and maximum millage rates that could
  825  have been levied by majority vote pursuant to s. 200.065(5)
  826  200.185. For purposes of this section, each fiscally constrained
  827  county’s reduction in ad valorem tax revenue shall be calculated
  828  as 95 percent of the estimated reduction in taxable value
  829  multiplied by the lesser of the 2010 applicable millage rate or
  830  the applicable millage rate for each county taxing jurisdiction
  831  in the current prior year. If a fiscally constrained county
  832  fails to apply for the distribution, its share shall revert to
  833  the fund from which the appropriation was made.
  834         Section 26. Except as otherwise expressly provided in this
  835  act, this act shall take effect upon becoming a law.