Florida Senate - 2013                             CS for SB 1352
       
       
       
       By the Committee on Community Affairs; and Senator Ring
       
       
       
       
       578-02812-13                                          20131352c1
    1                        A bill to be entitled                      
    2         An act relating to paper reduction; amending s.
    3         97.052, F.S.; providing that the uniform statewide
    4         voter registration application be designed to elicit
    5         the e-mail address of an applicant and whether the
    6         applicant desires to receive sample ballots by e-mail;
    7         amending s. 101.20, F.S.; authorizing a supervisor of
    8         elections to send a sample ballot to a registered
    9         elector by e-mail under certain circumstances;
   10         amending s. 125.66, F.S.; requiring the clerk of a
   11         board of county commissioners to electronically
   12         transmit enacted ordinances, amendments, and emergency
   13         ordinances to the Department of State; amending s.
   14         194.034, F.S.; permitting a value adjustment board to
   15         electronically provide the taxpayer and property
   16         appraiser with notice of the decision of the board;
   17         amending s. 200.069, F.S.; authorizing the property
   18         appraiser to notify taxpayers of proposed property
   19         taxes by postcard or e-mail in lieu of first-class
   20         mail; providing notice language; authorizing the
   21         property appraiser to prepare and make available on
   22         the appraiser’s website the notice of proposed
   23         property taxes; providing additional notice
   24         requirements; providing an effective date.
   25  
   26  Be It Enacted by the Legislature of the State of Florida:
   27  
   28         Section 1. Paragraphs (e) through (t) of subsection (2) of
   29  section 97.052, Florida Statutes, are redesignated as paragraphs
   30  (f) through (u), respectively, and a new paragraph (e) is added
   31  to that section, to read:
   32         97.052 Uniform statewide voter registration application.—
   33         (2) The uniform statewide voter registration application
   34  must be designed to elicit the following information from the
   35  applicant:
   36         (e) E-mail address and whether the applicant wishes to
   37  receive sample ballots by e-mail.
   38  
   39  The registration application must be in plain language and
   40  designed so that convicted felons whose civil rights have been
   41  restored and persons who have been adjudicated mentally
   42  incapacitated and have had their voting rights restored are not
   43  required to reveal their prior conviction or adjudication.
   44         Section 2. Subsection (2) of section 101.20, Florida
   45  Statutes, is amended to read:
   46         101.20 Publication of ballot form; sample ballots.—
   47         (2) Upon completion of the list of qualified candidates, a
   48  sample ballot shall be published by the supervisor of elections
   49  in a newspaper of general circulation in the county, before
   50  prior to the day of election. In lieu of publication, a
   51  supervisor may send a sample ballot to each registered elector
   52  by e-mail at least 7 days before any election if an e-mail
   53  address has been provided and the elector has opted to receive a
   54  sample ballot by electronic delivery. If an e-mail address has
   55  not been provided, or if the elector has not opted for
   56  electronic delivery If the county has an addressograph or
   57  equivalent system for mailing to registered electors, a sample
   58  ballot may be mailed to each registered elector or to each
   59  household in which there is a registered elector, in lieu of
   60  publication, at least 7 days before prior to any election.
   61         Section 3. Paragraph (b) of subsection (2) and subsection
   62  (3) of section 125.66, Florida Statutes, are amended to read:
   63         125.66 Ordinances; enactment procedure; emergency
   64  ordinances; rezoning or change of land use ordinances or
   65  resolutions.—
   66         (2)
   67         (b) Certified copies of ordinances or amendments thereto
   68  enacted under this regular enactment procedure shall be filed
   69  with the Department of State by the clerk of the board of county
   70  commissioners within 10 days after enactment by said board and
   71  shall take effect upon filing with the Department of State.
   72  However, any ordinance may prescribe a later effective date. In
   73  lieu of delivery of the certified copies of the enacted
   74  ordinances or amendments by first-class mail, the clerk of the
   75  board of county commissioners shall transmit the enacted
   76  ordinances or amendments to the department by e-mail. The
   77  department shall confirm by e-mail the receipt and effective
   78  date of the ordinances or amendments with the clerk of the board
   79  of county commissioners.
   80         (3) The emergency enactment procedure shall be as follows:
   81  The board of county commissioners at any regular or special
   82  meeting may enact or amend any ordinance with a waiver of the
   83  notice requirements of subsection (2) by a four-fifths vote of
   84  the membership of such board, declaring that an emergency exists
   85  and that the immediate enactment of said ordinance is necessary.
   86  However, no emergency ordinance or resolution shall be enacted
   87  which establishes or amends the actual zoning map designation of
   88  a parcel or parcels of land or changes the actual list of
   89  permitted, conditional, or prohibited uses within a zoning
   90  category. Emergency enactment procedures for land use plans
   91  adopted pursuant to part II of chapter 163 shall be pursuant to
   92  that part. Certified copies of ordinances or amendments thereto
   93  enacted under this emergency enactment procedure by a county
   94  shall be filed with the Department of State by the clerk of the
   95  board of county commissioners as soon after enactment by said
   96  board as is practicable. An emergency ordinance enacted under
   97  this procedure shall be transmitted by the clerk of the board of
   98  county commissioners by e-mail to the Department of State. It
   99  shall be deemed to be filed and shall take effect when a copy
  100  has been accepted and confirmed by the department by e-mail
  101  deemed to be filed and shall take effect when a copy has been
  102  accepted by the postal authorities of the Government of the
  103  United States for special delivery by certified mail to the
  104  Department of State.
  105         Section 4. Subsection (2) of section 194.034, Florida
  106  Statutes, is amended to read:
  107         194.034 Hearing procedures; rules.—
  108         (2) In each case, except if the complaint is withdrawn by
  109  the petitioner or if the complaint is acknowledged as correct by
  110  the property appraiser, the value adjustment board shall render
  111  a written decision. All such decisions shall be issued within 20
  112  calendar days after the last day the board is in session under
  113  s. 194.032. The decision of the board must contain findings of
  114  fact and conclusions of law and must include reasons for
  115  upholding or overturning the determination of the property
  116  appraiser. If a special magistrate has been appointed, the
  117  recommendations of the special magistrate shall be considered by
  118  the board. The clerk, upon issuance of a decision, shall, on a
  119  form provided by the Department of Revenue, notify each taxpayer
  120  and the property appraiser of the decision of the board. This
  121  notification shall be by first-class mail or by electronic means
  122  if selected by the taxpayer on the originally filed petition
  123  each taxpayer and the property appraiser of the decision of the
  124  board. If requested by the Department of Revenue, the clerk
  125  shall provide to the department a copy of the decision or
  126  information relating to the tax impact of the findings and
  127  results of the board as described in s. 194.037 in the manner
  128  and form requested.
  129         Section 5. Section 200.069, Florida Statutes, is amended to
  130  read:
  131         200.069 Notice of proposed property taxes and non-ad
  132  valorem assessments.—Pursuant to s. 200.065(2)(b), the property
  133  appraiser, in the name of the taxing authorities and local
  134  governing boards levying non-ad valorem assessments within his
  135  or her jurisdiction and at the expense of the county, shall
  136  prepare and deliver by first-class mail to each taxpayer to be
  137  listed on the current year’s assessment roll a notice of
  138  proposed property taxes, which notice shall contain the elements
  139  and use the format provided in the following form.
  140  Notwithstanding the provisions of s. 195.022, no county officer
  141  shall use a form other than that provided herein. The Department
  142  of Revenue may adjust the spacing and placement on the form of
  143  the elements listed in this section as it considers necessary
  144  based on changes in conditions necessitated by various taxing
  145  authorities. If the elements are in the order listed, the
  146  placement of the listed columns may be varied at the discretion
  147  and expense of the property appraiser, and the property
  148  appraiser may use printing technology and devices to complete
  149  the form, the spacing, and the placement of the information in
  150  the columns. A county officer may use a form other than that
  151  provided by the department for purposes of this part, but only
  152  if his or her office pays the related expenses and he or she
  153  obtains prior written permission from the executive director of
  154  the department; however, a county officer may not use a form the
  155  substantive content of which is at variance with the form
  156  prescribed by the department. The county officer may continue to
  157  use such an approved form until the law that specifies the form
  158  is amended or repealed or until the officer receives written
  159  disapproval from the executive director. In lieu of delivery of
  160  the notice of proposed property taxes by first-class mail, the
  161  property appraiser may prepare and mail a postcard to each
  162  taxpayer listed on the current year’s assessment roll, which
  163  shall contain at a minimum the following statement:
  164                      ATTENTION PROPERTY OWNER                     
  165         This postcard is your official notification pursuant
  166         to sections 192.0105 and 200.069, Florida Statutes,
  167         that your notice of proposed property taxes and non-ad
  168         valorem assessments is available for viewing and
  169         download on my website at ...(website address).... If
  170         you are unable to access my website, you are entitled
  171         to have a copy of your notice mailed to you for free
  172         by contacting my office at ... (telephone number)....
  173         Please note: your final tax bill may contain non-ad
  174         valorem assessments that may not be reflected on your
  175         notice, such as assessments for roads, fire, garbage,
  176         lighting, drainage, water, sewer, or other
  177         governmental services and facilities that may be
  178         levied by your county, city, or special district.
  179  
  180  The property appraiser may also provide notification by e-mail
  181  to property owners or other interested parties who have
  182  registered an e-mail address with the property appraiser that
  183  the notice of proposed property taxes and non-ad valorem
  184  assessments is available for viewing and download on the
  185  property appraiser office’s website. The property appraiser
  186  shall prepare and make available for viewing, printing, and
  187  downloading on the property appraiser office’s website a notice
  188  of proposed property taxes and non-ad valorem assessments for
  189  each taxpayer to be listed on the current year’s assessment
  190  roll, which shall be a separate web page, weblink, attachment,
  191  or document, and shall contain all the substantive elements as
  192  outlined in this section. The property appraiser may use a
  193  format for web display of all substantive elements as outlined
  194  in this section other than that provided by the department for
  195  purposes of this part, but only if the property appraiser’s
  196  office obtains prior written permission from the executive
  197  director of the department. The format may contain substantive
  198  elements deemed important by the property appraiser, in addition
  199  to the elements outlined in this section. The property appraiser
  200  may continue to use the approved format until the law that
  201  specifies the form is amended or repealed or until the officer
  202  receives written disapproval from the executive director of the
  203  department.
  204         (1) The first page of the notice shall read:
  205  
  206                  NOTICE OF PROPOSED PROPERTY TAXES                
  207                    DO NOT PAY—THIS IS NOT A BILL                  
  208  
  209         The taxing authorities which levy property taxes against
  210  your property will soon hold PUBLIC HEARINGS to adopt budgets
  211  and tax rates for the next year.
  212         The purpose of these PUBLIC HEARINGS is to receive opinions
  213  from the general public and to answer questions on the proposed
  214  tax change and budget PRIOR TO TAKING FINAL ACTION.
  215         Each taxing authority may AMEND OR ALTER its proposals at
  216  the hearing.
  217         (2)(a) The notice shall include a brief legal description
  218  of the property, the name and mailing address of the owner of
  219  record, and the tax information applicable to the specific
  220  parcel in question. The information shall be in columnar form.
  221  There shall be seven column headings which shall read: “Taxing
  222  Authority,” “Your Property Taxes Last Year,” “Last Year’s
  223  Adjusted Tax Rate (Millage),” “Your Taxes This Year IF NO Budget
  224  Change Is Adopted,” “Tax Rate This Year IF PROPOSED Budget Is
  225  Adopted (Millage),” “Your Taxes This Year IF PROPOSED Budget
  226  Change Is Adopted,” and “A Public Hearing on the Proposed Taxes
  227  and Budget Will Be Held:.”
  228         (b) As used in this section, the term “last year’s adjusted
  229  tax rate” means the rolled-back rate calculated pursuant to s.
  230  200.065(1).
  231         (3) There shall be under each column heading an entry for
  232  the county; the school district levy required pursuant to s.
  233  1011.60(6); other operating school levies; the municipality or
  234  municipal service taxing unit or units in which the parcel lies,
  235  if any; the water management district levying pursuant to s.
  236  373.503; the independent special districts in which the parcel
  237  lies, if any; and for all voted levies for debt service
  238  applicable to the parcel, if any.
  239         (4) For each entry listed in subsection (3), there shall
  240  appear on the notice the following:
  241         (a) In the first column, a brief, commonly used name for
  242  the taxing authority or its governing body. The entry in the
  243  first column for the levy required pursuant to s. 1011.60(6)
  244  shall be “By State Law.” The entry for other operating school
  245  district levies shall be “By Local Board.” Both school levy
  246  entries shall be indented and preceded by the notation “Public
  247  Schools:”. For each voted levy for debt service, the entry shall
  248  be “Voter Approved Debt Payments.”
  249         (b) In the second column, the gross amount of ad valorem
  250  taxes levied against the parcel in the previous year. If the
  251  parcel did not exist in the previous year, the second column
  252  shall be blank.
  253         (c) In the third column, last year’s adjusted tax rate or,
  254  in the case of voted levies for debt service, the tax rate
  255  previously authorized by referendum.
  256         (d) In the fourth column, the gross amount of ad valorem
  257  taxes which will apply to the parcel in the current year if each
  258  taxing authority levies last year’s adjusted tax rate or, in the
  259  case of voted levies for debt service, the amount previously
  260  authorized by referendum.
  261         (e) In the fifth column, the tax rate that each taxing
  262  authority must levy against the parcel to fund the proposed
  263  budget or, in the case of voted levies for debt service, the tax
  264  rate previously authorized by referendum.
  265         (f) In the sixth column, the gross amount of ad valorem
  266  taxes that must be levied in the current year if the proposed
  267  budget is adopted.
  268         (g) In the seventh column, the date, the time, and a brief
  269  description of the location of the public hearing required
  270  pursuant to s. 200.065(2)(c).
  271         (5) Following the entries for each taxing authority, a
  272  final entry shall show: in the first column, the words “Total
  273  Property Taxes:” and in the second, fourth, and sixth columns,
  274  the sum of the entries for each of the individual taxing
  275  authorities. The second, fourth, and sixth columns shall,
  276  immediately below said entries, be labeled Column 1, Column 2,
  277  and Column 3, respectively. Below these labels shall appear, in
  278  boldfaced type, the statement: SEE REVERSE SIDE FOR EXPLANATION.
  279         (6)(a) The second page of the notice shall state the
  280  parcel’s market value and for each taxing authority that levies
  281  an ad valorem tax against the parcel:
  282         1. The assessed value, value of exemptions, and taxable
  283  value for the previous year and the current year.
  284         2. Each assessment reduction and exemption applicable to
  285  the property, including the value of the assessment reduction or
  286  exemption and tax levies to which they apply.
  287         (b) The reverse side of the second page shall contain
  288  definitions and explanations for the values included on the
  289  front side.
  290         (7) The following statement shall appear after the values
  291  listed on the front of the second page:
  292  
  293  If you feel that the market value of your property is inaccurate
  294  or does not reflect fair market value, or if you are entitled to
  295  an exemption or classification that is not reflected above,
  296  contact your county property appraiser at ...(phone number)...
  297  or ...(location)....
  298  If the property appraiser’s office is unable to resolve the
  299  matter as to market value, classification, or an exemption, you
  300  may file a petition for adjustment with the Value Adjustment
  301  Board. Petition forms are available from the county property
  302  appraiser and must be filed ON OR BEFORE ...(date)....
  303         (8) The reverse side of the first page of the form shall
  304  read:
  305                             EXPLANATION                           
  306  
  307  *COLUMN 1—“YOUR PROPERTY TAXES LAST YEAR”
  308  This column shows the taxes that applied last year to your
  309  property. These amounts were based on budgets adopted last year
  310  and your property’s previous taxable value.
  311  *COLUMN 2—“YOUR TAXES IF NO BUDGET CHANGE IS ADOPTED”
  312  This column shows what your taxes will be this year IF EACH
  313  TAXING AUTHORITY DOES NOT CHANGE ITS PROPERTY TAX LEVY. These
  314  amounts are based on last year’s budgets and your current
  315  assessment.
  316  *COLUMN 3—“YOUR TAXES IF PROPOSED BUDGET CHANGE IS ADOPTED”
  317  This column shows what your taxes will be this year under the
  318  BUDGET ACTUALLY PROPOSED by each local taxing authority. The
  319  proposal is NOT final and may be amended at the public hearings
  320  shown on the front side of this notice. The difference between
  321  columns 2 and 3 is the tax change proposed by each local taxing
  322  authority and is NOT the result of higher assessments.
  323  
  324  *Note: Amounts shown on this form do NOT reflect early payment
  325  discounts you may have received or may be eligible to receive.
  326  (Discounts are a maximum of 4 percent of the amounts shown on
  327  this form.)
  328         (9) The bottom portion of the notice shall further read in
  329  bold, conspicuous print:
  330  
  331  “Your final tax bill may contain non-ad valorem assessments
  332  which may not be reflected on this notice such as assessments
  333  for roads, fire, garbage, lighting, drainage, water, sewer, or
  334  other governmental services and facilities which may be levied
  335  by your county, city, or any special district.”
  336         (10)(a) If requested by the local governing board levying
  337  non-ad valorem assessments and agreed to by the property
  338  appraiser, the notice specified in this section may contain a
  339  notice of proposed or adopted non-ad valorem assessments. If so
  340  agreed, the notice shall be titled:
  341  
  342                  NOTICE OF PROPOSED PROPERTY TAXES                
  343                       AND PROPOSED OR ADOPTED                     
  344                     NON-AD VALOREM ASSESSMENTS                    
  345                    DO NOT PAY—THIS IS NOT A BILL                  
  346  
  347  There must be a clear partition between the notice of proposed
  348  property taxes and the notice of proposed or adopted non-ad
  349  valorem assessments. The partition must be a bold, horizontal
  350  line approximately 1/8-inch thick. By rule, the department shall
  351  provide a format for the form of the notice of proposed or
  352  adopted non-ad valorem assessments which meets the following
  353  minimum requirements:
  354         1. There must be subheading for columns listing the levying
  355  local governing board, with corresponding assessment rates
  356  expressed in dollars and cents per unit of assessment, and the
  357  associated assessment amount.
  358         2. The purpose of each assessment must also be listed in
  359  the column listing the levying local governing board if the
  360  purpose is not clearly indicated by the name of the board.
  361         3. Each non-ad valorem assessment for each levying local
  362  governing board must be listed separately.
  363         4. If a county has too many municipal service benefit units
  364  or assessments to be listed separately, it shall combine them by
  365  function.
  366         5. A brief statement outlining the responsibility of the
  367  tax collector and each levying local governing board as to any
  368  non-ad valorem assessment must be provided on the form,
  369  accompanied by directions as to which office to contact for
  370  particular questions or problems.
  371         (b) If the notice includes all adopted non-ad valorem
  372  assessments, the provisions contained in subsection (9) shall
  373  not be placed on the notice.
  374         Section 6. This act shall take effect October 1, 2013.