1 | A bill to be entitled |
2 | An act relating to the assessment of residential and |
3 | nonhomestead real property; amending s. 193.114, F.S.; |
4 | limiting a review of changes to the assessed or |
5 | taxable value of real property resulting from certain |
6 | informal conferences to a review by the Department of |
7 | Revenue; creating s. 193.624, F.S.; providing |
8 | definitions; excluding the value of certain |
9 | improvements from the assessed value of residential |
10 | real property; specifying a limitation on the assessed |
11 | value of residential real property; providing for |
12 | application of the assessment limitations; providing |
13 | procedural requirements and limitations; requiring a |
14 | nonrefundable filing fee for a petition to the value |
15 | adjustment board; amending s. 193.155, F.S.; |
16 | specifying additional exceptions to the assessment of |
17 | homestead property at just value; amending ss. |
18 | 193.1554 and 193.1555, F.S.; specifying additional |
19 | exceptions to assessment of nonhomestead property at |
20 | just value; defining the term "placed on the tax |
21 | roll"; providing for the continuity and apportionment |
22 | of assessment limitations on combined and divided |
23 | parcels; specifying when divided or combined parcels |
24 | shall appear as combined or divided on a tax roll; |
25 | amending s. 196.012, F.S.; deleting the definition of |
26 | the terms "renewable energy source device" and |
27 | "device"; conforming a cross-reference; amending ss. |
28 | 196.121 and 196.1995, F.S.; conforming cross- |
29 | references; repealing s. 196.175, F.S., relating to |
30 | the property tax exemption for renewable energy source |
31 | devices; providing for application of the act; |
32 | providing an effective date. |
33 |
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34 | Be It Enacted by the Legislature of the State of Florida: |
35 |
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36 | Section 1. Subsection (4) of section 193.114, Florida |
37 | Statutes, is amended to read: |
38 | 193.114 Preparation of assessment rolls.- |
39 | (4)(a) For every change made to the assessed or taxable |
40 | value of a parcel on an assessment roll subsequent to the |
41 | mailing of the notice provided for in s. 200.069, the property |
42 | appraiser shall document the reason for such change in the |
43 | public records of the office of the property appraiser in a |
44 | manner acceptable to the executive director or the executive |
45 | director's designee. For every change made to the assessed or |
46 | taxable value of a parcel on the assessment roll as the result |
47 | of an informal conference under s. 194.011(2), only the |
48 | department may review whether such changes are consistent with |
49 | the law. |
50 | (b) For every change that decreases the assessed or |
51 | taxable value of a parcel on an assessment roll between the time |
52 | of complete submission of the tax roll pursuant to s. |
53 | 193.1142(3) and mailing of the notice provided for in s. |
54 | 200.069, the property appraiser shall document the reason for |
55 | such change in the public records of the office of the property |
56 | appraiser in a manner acceptable to the executive director or |
57 | the executive director's designee. Changes made by the value |
58 | adjustment board are not subject to the requirements of this |
59 | subsection. |
60 | Section 2. Section 193.624, Florida Statutes, is created |
61 | to read: |
62 | 193.624 Assessment of residential property.- |
63 | (1) For the purposes of this section: |
64 | (a) "Changes or improvements made for the purpose of |
65 | improving a property's resistance to wind damage" means: |
66 | 1. Improving the strength of the roof-deck attachment; |
67 | 2. Creating a secondary water barrier to prevent water |
68 | intrusion; |
69 | 3. Installing wind-resistant shingles; |
70 | 4. Installing gable-end bracing; |
71 | 5. Reinforcing roof-to-wall connections; |
72 | 6. Installing storm shutters; or |
73 | 7. Installing opening protections. |
74 | (b) "Renewable energy source device" means any of the |
75 | following equipment that collects, transmits, stores, or uses |
76 | solar energy, wind energy, or energy derived from geothermal |
77 | deposits: |
78 | 1. Solar energy collectors, photovoltaic modules, and |
79 | inverters. |
80 | 2. Storage tanks and other storage systems, excluding |
81 | swimming pools used as storage tanks. |
82 | 3. Rockbeds. |
83 | 4. Thermostats and other control devices. |
84 | 5. Heat exchange devices. |
85 | 6. Pumps and fans. |
86 | 7. Roof ponds. |
87 | 8. Freestanding thermal containers. |
88 | 9. Pipes, ducts, refrigerant handling systems, and other |
89 | equipment used to interconnect such systems; however, such |
90 | equipment does not include conventional backup systems of any |
91 | type. |
92 | 10. Windmills and wind turbines. |
93 | 11. Wind-driven generators. |
94 | 12. Power conditioning and storage devices that use wind |
95 | energy to generate electricity or mechanical forms of energy. |
96 | 13. Pipes and other equipment used to transmit hot |
97 | geothermal water to a dwelling or structure from a geothermal |
98 | deposit. |
99 | (2) In determining the assessed value of real property |
100 | used for residential purposes, the just value of changes or |
101 | improvements made for the purpose of improving a property's |
102 | resistance to wind damage and the just value of renewable energy |
103 | source devices may not be added to the assessed value as limited |
104 | by s. 193.155 or s. 193.1554. |
105 | (3) The assessed value of real property used for |
106 | residential purposes may not exceed the total just value of the |
107 | property minus the combined just values of changes or |
108 | improvements made for the purpose of improving a property's |
109 | resistance to wind damage and renewable energy source devices. |
110 | (4) This section applies to new and existing construction |
111 | used for residential purposes. |
112 | (5) A parcel of residential property may not be assessed |
113 | pursuant to this section unless an application is filed on or |
114 | before March 1 of the first year the property owner claims the |
115 | assessment reduction for renewable energy source devices or |
116 | changes or improvements made for the purpose of improving the |
117 | property's resistance to wind damage. The property appraiser may |
118 | require the taxpayer or the taxpayer's representative to furnish |
119 | the property appraiser such information as may reasonably be |
120 | required to establish the just value of the renewable energy |
121 | source devices or changes or improvements made for the purpose |
122 | of improving the property's resistance to wind damage. Failure |
123 | to make timely application by March 1 constitutes a waiver of |
124 | the property owner to have his or her assessment calculated |
125 | under this section. However, an applicant who fails to file an |
126 | application by March 1 may file a late application and may file, |
127 | pursuant to s. 194.011(3), a petition with the value adjustment |
128 | board requesting assessment under this section. The petition |
129 | must be filed on or before the 25th day after the mailing of the |
130 | notice by the property appraiser as provided in s. 194.011(1). |
131 | Notwithstanding s. 194.013, the applicant must pay a |
132 | nonrefundable fee of $15 upon filing the petition. Upon |
133 | reviewing the petition, if the property is qualified to be |
134 | assessed under this section and the property owner demonstrates |
135 | particular extenuating circumstances judged by the property |
136 | appraiser or the value adjustment board to warrant granting |
137 | assessment under this section, the property appraiser shall |
138 | calculate the assessment pursuant to this section. |
139 | Section 3. Paragraph (a) of subsection (4) of section |
140 | 193.155, Florida Statutes, is amended to read: |
141 | 193.155 Homestead assessments.-Homestead property shall be |
142 | assessed at just value as of January 1, 1994. Property receiving |
143 | the homestead exemption after January 1, 1994, shall be assessed |
144 | at just value as of January 1 of the year in which the property |
145 | receives the exemption unless the provisions of subsection (8) |
146 | apply. |
147 | (4)(a) Except as provided in paragraph (b) and s. 193.624, |
148 | changes, additions, or improvements to homestead property shall |
149 | be assessed at just value as of the first January 1 after the |
150 | changes, additions, or improvements are substantially completed. |
151 | Section 4. Subsection (1), paragraph (a) of subsection |
152 | (6), and subsection (7) of section 193.1554, Florida Statutes, |
153 | are amended to read: |
154 | 193.1554 Assessment of nonhomestead residential property.- |
155 | (1) As used in this section, the term: |
156 | (a) "Nonhomestead residential property" means residential |
157 | real property that contains nine or fewer dwelling units, |
158 | including vacant property zoned and platted for residential use, |
159 | and that does not receive the exemption under s. 196.031. |
160 | (b) "Placed on the tax roll" means the year any property, |
161 | as of January 1, becomes eligible for assessment under this |
162 | section and becomes a nonhomestead property or a property that |
163 | has been combined or divided. |
164 | (6)(a) Except as provided in paragraph (b) and s. 193.624, |
165 | changes, additions, or improvements to nonhomestead residential |
166 | property shall be assessed at just value as of the first January |
167 | 1 after the changes, additions, or improvements are |
168 | substantially completed. |
169 | (7) Any property that is combined or divided after January |
170 | 1 and included as a combined or divided parcel on the tax notice |
171 | shall receive any current assessment limitation on the newly |
172 | combined parcel or parcels or have any current assessment |
173 | limitation apportioned among the newly created parcel or |
174 | parcels, and the property may not be considered combined or |
175 | divided for purposes of this section until the following January |
176 | 1, when the parcel or parcels shall be considered placed on the |
177 | tax roll as a combined or divided parcel or parcels. Any |
178 | increase in the value of property assessed under this section |
179 | which is attributable to combining or dividing parcels shall be |
180 | assessed at just value, and the just value shall be apportioned |
181 | among the parcels created. |
182 | Section 5. Subsections (1) and (7) of section 193.1555, |
183 | Florida Statutes, are amended to read: |
184 | 193.1555 Assessment of certain residential and |
185 | nonresidential real property.- |
186 | (1) As used in this section, the term: |
187 | (a) "Nonresidential real property" means real property |
188 | that is not subject to the assessment limitations set forth in |
189 | s. 4(a), (c), (d), or (g), Art. VII of the State Constitution. |
190 | (b) "Improvement" means an addition or change to land or |
191 | buildings which increases their value and is more than a repair |
192 | or a replacement. |
193 | (c) "Placed on the tax roll" means the year any property, |
194 | as of January 1, becomes eligible for assessment under this |
195 | section and becomes a nonhomestead property or a property that |
196 | has been combined or divided. |
197 | (7) Any property that is combined or divided after January |
198 | 1 and included as a combined or divided parcel on the tax notice |
199 | shall receive any current assessment limitation on the newly |
200 | combined parcel or parcels or have any current assessment |
201 | limitation apportioned among the newly created parcel or |
202 | parcels, and the property may not be considered combined or |
203 | divided for purposes of this section until the following January |
204 | 1, when the parcel or parcels shall be considered placed on the |
205 | tax roll as a combined or divided parcel or parcels. Any |
206 | increase in the value of property assessed under this section |
207 | which is attributable to combining or dividing parcels shall be |
208 | assessed at just value, and the just value shall be apportioned |
209 | among the parcels created. |
210 | Section 6. Subsections (14) through (20) of section |
211 | 196.012, Florida Statutes, are amended to read: |
212 | 196.012 Definitions.-For the purpose of this chapter, the |
213 | following terms are defined as follows, except where the context |
214 | clearly indicates otherwise: |
215 | (14) "Renewable energy source device" or "device" means |
216 | any of the following equipment which, when installed in |
217 | connection with a dwelling unit or other structure, collects, |
218 | transmits, stores, or uses solar energy, wind energy, or energy |
219 | derived from geothermal deposits: |
220 | (a) Solar energy collectors. |
221 | (b) Storage tanks and other storage systems, excluding |
222 | swimming pools used as storage tanks. |
223 | (c) Rockbeds. |
224 | (d) Thermostats and other control devices. |
225 | (e) Heat exchange devices. |
226 | (f) Pumps and fans. |
227 | (g) Roof ponds. |
228 | (h) Freestanding thermal containers. |
229 | (i) Pipes, ducts, refrigerant handling systems, and other |
230 | equipment used to interconnect such systems; however, |
231 | conventional backup systems of any type are not included in this |
232 | definition. |
233 | (j) Windmills. |
234 | (k) Wind-driven generators. |
235 | (l) Power conditioning and storage devices that use wind |
236 | energy to generate electricity or mechanical forms of energy. |
237 | (m) Pipes and other equipment used to transmit hot |
238 | geothermal water to a dwelling or structure from a geothermal |
239 | deposit. |
240 | (14)(15) "New business" means: |
241 | (a)1. A business or organization establishing 10 or more |
242 | new jobs to employ 10 or more full-time employees in this state, |
243 | paying an average wage for such new jobs that is above the |
244 | average wage in the area, which principally engages in any one |
245 | or more of the following operations: |
246 | a. Manufactures, processes, compounds, fabricates, or |
247 | produces for sale items of tangible personal property at a fixed |
248 | location and which comprises an industrial or manufacturing |
249 | plant; or |
250 | b. Is a target industry business as defined in s. |
251 | 288.106(2)(t); |
252 | 2. A business or organization establishing 25 or more new |
253 | jobs to employ 25 or more full-time employees in this state, the |
254 | sales factor of which, as defined by s. 220.15(5), for the |
255 | facility with respect to which it requests an economic |
256 | development ad valorem tax exemption is less than 0.50 for each |
257 | year the exemption is claimed; or |
258 | 3. An office space in this state owned and used by a |
259 | business or organization newly domiciled in this state; provided |
260 | such office space houses 50 or more full-time employees of such |
261 | business or organization; provided that such business or |
262 | organization office first begins operation on a site clearly |
263 | separate from any other commercial or industrial operation owned |
264 | by the same business or organization. |
265 | (b) Any business or organization located in an enterprise |
266 | zone or brownfield area that first begins operation on a site |
267 | clearly separate from any other commercial or industrial |
268 | operation owned by the same business or organization. |
269 | (c) A business or organization that is situated on |
270 | property annexed into a municipality and that, at the time of |
271 | the annexation, is receiving an economic development ad valorem |
272 | tax exemption from the county under s. 196.1995. |
273 | (15)(16) "Expansion of an existing business" means: |
274 | (a)1. A business or organization establishing 10 or more |
275 | new jobs to employ 10 or more full-time employees in this state, |
276 | paying an average wage for such new jobs that is above the |
277 | average wage in the area, which principally engages in any of |
278 | the operations referred to in subparagraph (15)(a)1.; or |
279 | 2. A business or organization establishing 25 or more new |
280 | jobs to employ 25 or more full-time employees in this state, the |
281 | sales factor of which, as defined by s. 220.15(5), for the |
282 | facility with respect to which it requests an economic |
283 | development ad valorem tax exemption is less than 0.50 for each |
284 | year the exemption is claimed; provided that such business |
285 | increases operations on a site located within the same county, |
286 | municipality, or both colocated with a commercial or industrial |
287 | operation owned by the same business or organization under |
288 | common control with the same business or organization, resulting |
289 | in a net increase in employment of not less than 10 percent or |
290 | an increase in productive output or sales of not less than 10 |
291 | percent. |
292 | (b) Any business or organization located in an enterprise |
293 | zone or brownfield area that increases operations on a site |
294 | located within the same zone or area colocated with a commercial |
295 | or industrial operation owned by the same business or |
296 | organization under common control with the same business or |
297 | organization. |
298 | (16)(17) "Permanent resident" means a person who has |
299 | established a permanent residence as defined in subsection (17) |
300 | (18). |
301 | (17)(18) "Permanent residence" means that place where a |
302 | person has his or her true, fixed, and permanent home and |
303 | principal establishment to which, whenever absent, he or she has |
304 | the intention of returning. A person may have only one permanent |
305 | residence at a time; and, once a permanent residence is |
306 | established in a foreign state or country, it is presumed to |
307 | continue until the person shows that a change has occurred. |
308 | (18)(19) "Enterprise zone" means an area designated as an |
309 | enterprise zone pursuant to s. 290.0065. This subsection expires |
310 | on the date specified in s. 290.016 for the expiration of the |
311 | Florida Enterprise Zone Act. |
312 | (19)(20) "Ex-servicemember" means any person who has |
313 | served as a member of the United States Armed Forces on active |
314 | duty or state active duty, a member of the Florida National |
315 | Guard, or a member of the United States Reserve Forces. |
316 | Section 7. Subsection (2) of section 196.121, Florida |
317 | Statutes, is amended to read: |
318 | 196.121 Homestead exemptions; forms.- |
319 | (2) The forms shall require the taxpayer to furnish |
320 | certain information to the property appraiser for the purpose of |
321 | determining that the taxpayer is a permanent resident as defined |
322 | in s. 196.012(16)(17). Such information may include, but need |
323 | not be limited to, the factors enumerated in s. 196.015. |
324 | Section 8. Subsections (6) and (8), paragraph (d) of |
325 | subsection (9), and paragraph (d) of subsection (11) of section |
326 | 196.1995, Florida Statutes, are amended to read: |
327 | 196.1995 Economic development ad valorem tax exemption.- |
328 | (6) With respect to a new business as defined by s. |
329 | 196.012(14)(15)(c), the municipality annexing the property on |
330 | which the business is situated may grant an economic development |
331 | ad valorem tax exemption under this section to that business for |
332 | a period that will expire upon the expiration of the exemption |
333 | granted by the county. If the county renews the exemption under |
334 | subsection (7), the municipality may also extend its exemption. |
335 | A municipal economic development ad valorem tax exemption |
336 | granted under this subsection may not extend beyond the duration |
337 | of the county exemption. |
338 | (8) Any person, firm, or corporation which desires an |
339 | economic development ad valorem tax exemption shall, in the year |
340 | the exemption is desired to take effect, file a written |
341 | application on a form prescribed by the department with the |
342 | board of county commissioners or the governing authority of the |
343 | municipality, or both. The application shall request the |
344 | adoption of an ordinance granting the applicant an exemption |
345 | pursuant to this section and shall include the following |
346 | information: |
347 | (a) The name and location of the new business or the |
348 | expansion of an existing business; |
349 | (b) A description of the improvements to real property for |
350 | which an exemption is requested and the date of commencement of |
351 | construction of such improvements; |
352 | (c) A description of the tangible personal property for |
353 | which an exemption is requested and the dates when such property |
354 | was or is to be purchased; |
355 | (d) Proof, to the satisfaction of the board of county |
356 | commissioners or the governing authority of the municipality, |
357 | that the applicant is a new business or an expansion of an |
358 | existing business, as defined in s. 196.012(15) or (16); |
359 | (e) The number of jobs the applicant expects to create |
360 | along with the average wage of the jobs and whether the jobs are |
361 | full-time or part-time; |
362 | (f) The expected time schedule for job creation; and |
363 | (g) Other information deemed necessary or appropriate by |
364 | the department, county, or municipality. |
365 | (9) Before it takes action on the application, the board |
366 | of county commissioners or the governing authority of the |
367 | municipality shall deliver a copy of the application to the |
368 | property appraiser of the county. After careful consideration, |
369 | the property appraiser shall report the following information to |
370 | the board of county commissioners or the governing authority of |
371 | the municipality: |
372 | (d) A determination as to whether the property for which |
373 | an exemption is requested is to be incorporated into a new |
374 | business or the expansion of an existing business, as defined in |
375 | s. 196.012(15) or (16), or into neither, which determination the |
376 | property appraiser shall also affix to the face of the |
377 | application. Upon the request of the property appraiser, the |
378 | department shall provide to him or her such information as it |
379 | may have available to assist in making such determination. |
380 | (11) An ordinance granting an exemption under this section |
381 | shall be adopted in the same manner as any other ordinance of |
382 | the county or municipality and shall include the following: |
383 | (d) A finding that the business named in the ordinance |
384 | meets the requirements of s. 196.012(14)(15) or (15)(16). |
385 | Section 9. Section 196.175, Florida Statutes, is repealed. |
386 | Section 10. This act shall take effect July 1, 2012, and |
387 | applies to assessments beginning January 1, 2013. |