SB 1830                                          First Engrossed
       
       
       
       
       
       
       
       
       20131830e1
       
    1                        A bill to be entitled                      
    2         An act relating to ad valorem taxation; amending s.
    3         192.047, F.S.; providing that the postmark date of
    4         commercial mail delivery service is considered the
    5         date of filing for certain ad valorem applications or
    6         returns; creating s. 192.048, F.S.; allowing certain
    7         ad valorem communications to be sent electronically in
    8         lieu of first-class mail; providing requirements;
    9         amending s. 193.122, F.S.; requiring a property
   10         appraiser to publish notices of date of tax roll
   11         certifications and extensions on the property
   12         appraiser’s website; amending s. 193.155, F.S.;
   13         providing that a change of ownership for purposes of
   14         assessing property at just value does not apply to
   15         lessees entitled to the homestead; extending the time
   16         for appealing a value adjustment board’s denial of a
   17         taxpayer’s application to transfer prior homestead
   18         assessment limitations to a new homestead; amending s.
   19         193.451, F.S.; providing that aquacultural crops are
   20         exempt from taxation until marketable; amending s.
   21         193.461, F.S., relating to the classification of
   22         agricultural land for tax assessment to revise the
   23         definition of “agricultural purposes” to include
   24         algaculture; amending s. 193.703, F.S.; authorizing a
   25         county to waive the annual application requirement for
   26         a reduction in the assessed value of homestead
   27         property used to provide living quarters for the
   28         parents or grandparents of the owner or spouse of the
   29         owner; requiring the property owner to notify the
   30         property appraiser if the reduction no longer applies;
   31         providing for tax, penalty, and interest assessments
   32         if the property owner improperly received reductions;
   33         providing for liens; amending s. 196.031, F.S.;
   34         deleting the express requirement that titleholders of
   35         homesteads live on the homestead in order to qualify
   36         for homestead tax exemption; amending s. 196.075,
   37         F.S., as amended by s. 1 of chapter 2012-57, Laws of
   38         Florida; clarifying that local governments that
   39         provide additional homestead exemptions to persons 65
   40         and older may provide exemptions up to a certain
   41         amount; repealing s. 196.082(1)(b) and (3)(a), F.S.,
   42         relating to the requirement that a veteran applying
   43         for a discount on the ad valorem tax owed on homestead
   44         property be a state resident at the time of entering
   45         military service; amending s. 196.1978, F.S.; removing
   46         the ability of a general partner classified as a
   47         501(c)(3) organization to qualify as a limited
   48         partnership for the affordable housing property tax
   49         exemption; providing for retroactive application;
   50         amending s. 196.198, F.S.; clarifying the ownership of
   51         property used for education purposes and exempt from
   52         ad valorem taxation; amending s. 4 of chapter 2012-45,
   53         Laws of Florida; providing that taxes imposed by
   54         school districts in certain areas are not included in
   55         determining the taxes that must be transmitted to St.
   56         Lucie County pursuant to the transfer of property from
   57         St. Lucie County to Martin County; providing an
   58         effective date.
   59  
   60  Be It Enacted by the Legislature of the State of Florida:
   61  
   62         Section 1. Subsection (1) of section 192.047, Florida
   63  Statutes, is amended to read:
   64         192.047 Date of filing.—
   65         (1) For the purposes of ad valorem tax administration, the
   66  date of an official United States Postal Service or commercial
   67  mail delivery service postmark on of an application for
   68  exemption, an application for special assessment classification,
   69  or a return filed by mail is shall be considered the date of
   70  filing the application or return.
   71         Section 2. Section 192.048, Florida Statutes, is created to
   72  read:
   73         192.048 Electronic transmission.—
   74         (1) Subject to subsection (2), the following documents may
   75  be transmitted electronically rather than by regular mail:
   76         (a) The notice of proposed property taxes required under s.
   77  200.069.
   78         (b) The tax exemption renewal application required under s.
   79  196.011(6)(a).
   80         (c) The tax exemption renewal application required under s.
   81  196.011(6)(b).
   82         (d) A notification of an intent to deny a tax exemption
   83  required under s. 196.011(9)(e).
   84         (e)The decision of the value adjustment board required
   85  under s. 194.034(2).
   86         (2) Electronic transmission pursuant to this section is
   87  authorized only under the following conditions, as applicable:
   88         (a) The recipient consents in writing to receive the
   89  document electronically.
   90         (b) On the form used to obtain the recipient’s written
   91  consent, the sender includes a statement in substantially the
   92  following form and in a font equal to or greater than the font
   93  used for the text requesting the recipient’s consent:
   94  
   95         NOTICE: Under Florida law, e-mail addresses are public
   96         records. By consenting to communicate with this office
   97         electronically, your e-mail address will be released
   98         in response to any applicable public records request.
   99  
  100         (c) Before sending a document electronically, the sender
  101  verifies the recipient’s address by sending an electronic
  102  transmission to the recipient and receiving an affirmative
  103  response from the recipient verifying that the recipient’s
  104  address is correct.
  105         (d) If a document is returned as undeliverable, the sender
  106  sends the document by regular mail, as required by law.
  107         (e) Documents sent pursuant to this section comply with the
  108  same timing and form requirements as if the documents were sent
  109  by regular mail.
  110         (f) The sender renews the consent and verification
  111  requirements every 5 years.
  112         Section 3. Subsection (2) of section 193.122, Florida
  113  Statutes, is amended to read:
  114         193.122 Certificates of value adjustment board and property
  115  appraiser; extensions on the assessment rolls.—
  116         (2) After the first certification of the tax rolls by the
  117  value adjustment board, the property appraiser shall make all
  118  required extensions on the rolls to show the tax attributable to
  119  all taxable property. Upon completion of these extensions, and
  120  upon satisfying himself or herself that all property is properly
  121  taxed, the property appraiser shall certify the tax rolls and
  122  shall within 1 week thereafter publish notice of the date and
  123  fact of extension and certification on the property appraiser’s
  124  website and in a periodical meeting the requirements of s.
  125  50.011 and publicly display a notice of the date of
  126  certification in the office of the property appraiser. The
  127  property appraiser shall also supply notice of the date of the
  128  certification to any taxpayer who requests one in writing. These
  129  certificates and notices shall be made in the form required by
  130  the department and shall be attached to each roll as required by
  131  the department by rule regulation.
  132         Section 4. Paragraph (a) of subsection (3) and paragraph
  133  (l) of subsection (8) of section 193.155, Florida Statutes, are
  134  amended to read:
  135         193.155 Homestead assessments.—Homestead property shall be
  136  assessed at just value as of January 1, 1994. Property receiving
  137  the homestead exemption after January 1, 1994, shall be assessed
  138  at just value as of January 1 of the year in which the property
  139  receives the exemption unless the provisions of subsection (8)
  140  apply.
  141         (3)(a) Except as provided in this subsection or subsection
  142  (8), property assessed under this section shall be assessed at
  143  just value as of January 1 of the year following a change of
  144  ownership. Thereafter, the annual changes in the assessed value
  145  of the property are subject to the limitations in subsections
  146  (1) and (2). For the purpose of this section, a change of
  147  ownership means any sale, foreclosure, or transfer of legal
  148  title or beneficial title in equity to any person, except as
  149  provided in this subsection. There is no change of ownership if:
  150         1. Subsequent to the change or transfer, the same person is
  151  entitled to the homestead exemption as was previously entitled
  152  and:
  153         a. The transfer of title is to correct an error;
  154         b. The transfer is between legal and equitable title or
  155  equitable and equitable title and no additional person applies
  156  for a homestead exemption on the property; or
  157         c. The change or transfer is by means of an instrument in
  158  which the owner is listed as both grantor and grantee of the
  159  real property and one or more other individuals are additionally
  160  named as grantee. However, if any individual who is additionally
  161  named as a grantee applies for a homestead exemption on the
  162  property, the application is shall be considered a change of
  163  ownership; or
  164         d. The person is a lessee entitled to the homestead
  165  exemption under s. 196.041(1).
  166         2. Legal or equitable title is changed or transferred
  167  between husband and wife, including a change or transfer to a
  168  surviving spouse or a transfer due to a dissolution of marriage;
  169         3. The transfer occurs by operation of law to the surviving
  170  spouse or minor child or children under s. 732.401; or
  171         4. Upon the death of the owner, the transfer is between the
  172  owner and another who is a permanent resident and who is legally
  173  or naturally dependent upon the owner.
  174         (8) Property assessed under this section shall be assessed
  175  at less than just value when the person who establishes a new
  176  homestead has received a homestead exemption as of January 1 of
  177  either of the 2 immediately preceding years. A person who
  178  establishes a new homestead as of January 1, 2008, is entitled
  179  to have the new homestead assessed at less than just value only
  180  if that person received a homestead exemption on January 1,
  181  2007, and only if this subsection applies retroactive to January
  182  1, 2008. For purposes of this subsection, a husband and wife who
  183  owned and both permanently resided on a previous homestead shall
  184  each be considered to have received the homestead exemption even
  185  though only the husband or the wife applied for the homestead
  186  exemption on the previous homestead. The assessed value of the
  187  newly established homestead shall be determined as provided in
  188  this subsection.
  189         (l) The property appraisers of the state shall, as soon as
  190  practicable after March 1 of each year and on or before July 1
  191  of that year, carefully consider all applications for assessment
  192  under this subsection which have been filed in their respective
  193  offices on or before March 1 of that year. If, upon
  194  investigation, the property appraiser finds that the applicant
  195  is entitled to assessment under this subsection, the property
  196  appraiser shall make such entries upon the tax rolls of the
  197  county as are necessary to allow the assessment. If, after due
  198  consideration, the property appraiser finds that the applicant
  199  is not entitled under the law to the assessment under this
  200  subsection, the property appraiser shall immediately prepare
  201  make out a notice of such disapproval, giving his or her reasons
  202  therefor, and a copy of the notice must be served upon the
  203  applicant by the property appraiser either by personal delivery
  204  or by registered mail to the post office address given by the
  205  applicant. The applicant may appeal the decision of the property
  206  appraiser refusing to allow the assessment under this subsection
  207  to the value adjustment board, and the board shall review the
  208  application and evidence presented to the property appraiser
  209  upon which the applicant based the claim and shall hear the
  210  applicant in person or by agent on behalf of his or her right to
  211  such assessment. Such appeal shall be heard by an attorney
  212  special magistrate if the value adjustment board uses special
  213  magistrates. The value adjustment board shall reverse the
  214  decision of the property appraiser in the cause and grant
  215  assessment under this subsection to the applicant if, in its
  216  judgment, the applicant is entitled to be granted the assessment
  217  or shall affirm the decision of the property appraiser. The
  218  action of the board is final in the cause unless the applicant,
  219  within 60 15 days following the date of refusal of the
  220  application by the board, files in the circuit court of the
  221  county in which the homestead is located a proceeding against
  222  the property appraiser for a declaratory judgment as is provided
  223  under by chapter 86 or other appropriate proceeding. The failure
  224  of the taxpayer to appear before the property appraiser or value
  225  adjustment board or to file any paper other than the application
  226  as provided in this subsection does not constitute a any bar to
  227  or defense in the proceedings.
  228         Section 5. Subsection (1) of section 193.451, Florida
  229  Statutes, is amended to read:
  230         193.451 Annual growing of agricultural crops, nonbearing
  231  fruit trees, nursery stock; taxability.—
  232         (1) Growing annual agricultural crops, nonbearing fruit
  233  trees, and nursery stock, and aquacultural crops, regardless of
  234  the growing methods, shall be considered as having no
  235  ascertainable value and shall not be taxable until they have
  236  reached maturity or a stage of marketability and have passed
  237  from the hands of the producer or and/or offered for sale. This
  238  section shall be construed liberally in favor of the taxpayer.
  239         Section 6. Subsection (5) of section 193.461, Florida
  240  Statutes, is amended to read:
  241         193.461 Agricultural lands; classification and assessment;
  242  mandated eradication or quarantine program.—
  243         (5) For the purpose of this section, the term “agricultural
  244  purposes” includes, but is not limited to, horticulture;
  245  floriculture; viticulture; forestry; dairy; livestock; poultry;
  246  bee; pisciculture, if when the land is used principally for the
  247  production of tropical fish; aquaculture, including algaculture;
  248  sod farming; and all forms of farm products as defined in s.
  249  823.14(3) and farm production.
  250         Section 7. Subsections (5) and (6) of section 193.703,
  251  Florida Statutes, are amended, and subsection (7) is added to
  252  that section, to read:
  253         193.703 Reduction in assessment for living quarters of
  254  parents or grandparents.—
  255         (5) At the request of the property appraiser and by a
  256  majority vote of the county governing body, a county may waive
  257  the annual application requirement after the initial application
  258  is filed and the reduction is granted. Notwithstanding such
  259  waiver, an application is required if property granted a
  260  reduction is sold or otherwise disposed of, the ownership
  261  changes in any manner, the applicant for the reduction ceases to
  262  use the property as his or her homestead, or the status of the
  263  owner changes so as to change the use of the property qualifying
  264  for the reduction pursuant to this section If the owner of
  265  homestead property for which such a reduction in assessed value
  266  has been granted is found to have made any willfully false
  267  statement in the application for the reduction, the reduction
  268  shall be revoked, the owner is subject to a civil penalty of not
  269  more than $1,000, and the owner shall be disqualified from
  270  receiving any such reduction for a period of 5 years.
  271         (6) The property owner shall notify the property appraiser
  272  when the property owner no longer qualifies for the reduction in
  273  assessed value for living quarters of parents or grandparents,
  274  and the previously excluded just value of such improvements as
  275  of the first January 1 after the improvements were substantially
  276  completed shall be added back to the assessed value of the
  277  property.
  278         (7) If the property appraiser determines that for any year
  279  within the previous 10 years a property owner who was not
  280  entitled to a reduction in assessed value under this section was
  281  granted such reduction, the property appraiser shall serve on
  282  the owner a notice of intent to record in the public records of
  283  the county a notice of tax lien against any property owned by
  284  that person in the county, and that property must be identified
  285  in the notice of tax lien. Any property that is owned by that
  286  person and is situated in this state is subject to the taxes
  287  exempted by the improper reduction, plus a penalty of 50 percent
  288  of the unpaid taxes for each year and interest at a rate of 15
  289  percent per annum. However, if a reduction is improperly granted
  290  due to a clerical mistake or omission by the property appraiser,
  291  the person who improperly received the reduction may not be
  292  assessed a penalty or interest. Before such lien may be filed,
  293  the owner must be given 30 days within which to pay the taxes,
  294  penalties, and interest. Such lien is subject to s. 196.161(3).
  295         Section 8. Subsection (1) of section 196.031, Florida
  296  Statutes, is amended to read:
  297         196.031 Exemption of homesteads.—
  298         (1)(a) A Every person who, on January 1, has the legal
  299  title or beneficial title in equity to real property in this
  300  state and who resides thereon and who in good faith makes the
  301  property same his or her permanent residence, or the permanent
  302  residence of another or others legally or naturally dependent
  303  upon him or her such person, is entitled to an exemption from
  304  all taxation, except for assessments for special benefits, up to
  305  the assessed valuation of $25,000 on the residence and
  306  contiguous real property, as defined in s. 6, Art. VII of the
  307  State Constitution. Such title may be held by the entireties,
  308  jointly, or in common with others, and the exemption may be
  309  apportioned among such of the owners as shall reside thereon, as
  310  their respective interests shall appear. If only one of the
  311  owners of an estate held by the entireties or held jointly with
  312  the right of survivorship resides on the property, that owner is
  313  allowed an exemption of up to the assessed valuation of $25,000
  314  on the residence and contiguous real property. However, an no
  315  such exemption of more than $25,000 is not allowed to any one
  316  person or on any one dwelling house, except that an exemption up
  317  to the assessed valuation of $25,000 may be allowed on each
  318  apartment or mobile home occupied by a tenant-stockholder or
  319  member of a cooperative corporation and on each condominium
  320  parcel occupied by its owner. Except for owners of an estate
  321  held by the entireties or held jointly with the right of
  322  survivorship, the amount of the exemption may not exceed the
  323  proportionate assessed valuation of all owners who reside on the
  324  property. Before such exemption may be granted, the deed or
  325  instrument shall be recorded in the official records of the
  326  county in which the property is located. The property appraiser
  327  may request the applicant to provide additional ownership
  328  documents to establish title.
  329         (b) Every person who qualifies to receive the exemption
  330  provided in paragraph (a) is entitled to an additional exemption
  331  of up to $25,000 on the assessed valuation greater than $50,000
  332  for all levies other than school district levies.
  333         Section 9. Subsection (2) of section 196.075, Florida
  334  Statutes, as amended by section 1 of chapter 2012-57, Laws of
  335  Florida, is amended to read:
  336         Section 1. Section 196.075, Florida Statutes, is amended to
  337  read:
  338         196.075 Additional homestead exemption for persons 65 and
  339  older.—
  340         (2) In accordance with s. 6(d), Art. VII of the State
  341  Constitution, the board of county commissioners of any county or
  342  the governing authority of any municipality may adopt an
  343  ordinance to allow either or both of the following an additional
  344  homestead exemptions:
  345         (a) Up to $50,000 Fifty-thousand dollars for any person who
  346  has the legal or equitable title to real estate and maintains
  347  thereon the permanent residence of the owner, who has attained
  348  age 65, and whose household income does not exceed $20,000; or
  349         (b) The amount of the assessed value of the property for
  350  any person who has the legal or equitable title to real estate
  351  with a just value less than $250,000 and has maintained thereon
  352  the permanent residence of the owner for at least 25 years, who
  353  has attained age 65, and whose household income does not exceed
  354  the income limitation prescribed in paragraph (a), as calculated
  355  in subsection (3).
  356         Section 10. Paragraph (b) of subsection (1) and paragraph
  357  (a) of subsection (3) of section 196.082, Florida Statutes, are
  358  repealed.
  359         Section 11. Applying retroactively to the 2013 tax roll,
  360  section 196.1978, Florida Statutes, is amended to read:
  361         196.1978 Affordable housing property exemption.—Property
  362  used to provide affordable housing serving eligible persons as
  363  defined by s. 159.603(7) and natural persons or families meeting
  364  the extremely-low-income, very-low-income, low-income, or
  365  moderate-income limits specified in s. 420.0004, which property
  366  is owned entirely by a nonprofit entity that is a corporation
  367  not for profit, qualified as charitable under s. 501(c)(3) of
  368  the Internal Revenue Code and in compliance with Rev. Proc. 96
  369  32, 1996-1 C.B. 717, is or a Florida-based limited partnership,
  370  the sole general partner of which is a corporation not for
  371  profit which is qualified as charitable under s. 501(c)(3) of
  372  the Internal Revenue Code and which complies with Rev. Proc. 96
  373  32, 1996-1 C.B. 717, shall be considered property owned by an
  374  exempt entity and used for a charitable purpose, and those
  375  portions of the affordable housing property which provide
  376  housing to natural persons or families classified as extremely
  377  low income, very low income, low income, or moderate income
  378  under s. 420.0004 are shall be exempt from ad valorem taxation
  379  to the extent authorized in s. 196.196. All property identified
  380  in this section must shall comply with the criteria provided
  381  under s. 196.195 for determining determination of exempt status
  382  and to be applied by property appraisers on an annual basis as
  383  defined in s. 196.195. The Legislature intends that any property
  384  owned by a limited liability company or limited partnership
  385  which is disregarded as an entity for federal income tax
  386  purposes pursuant to Treasury Regulation 301.7701-3(b)(1)(ii)
  387  shall be treated as owned by its sole member or sole general
  388  partner.
  389         Section 12. Section 196.198, Florida Statutes, is amended
  390  to read:
  391         196.198 Educational property exemption.—Educational
  392  institutions within this state and their property used by them
  393  or by any other exempt entity or educational institution
  394  exclusively for educational purposes is shall be exempt from
  395  taxation. Sheltered workshops providing rehabilitation and
  396  retraining of disabled individuals who have disabilities and
  397  exempted by a certificate under s. (d) of the federal Fair Labor
  398  Standards Act of 1938, as amended, are declared wholly
  399  educational in purpose and are exempt shall be exempted from
  400  certification, accreditation, and membership requirements set
  401  forth in s. 196.012. Those portions of property of college
  402  fraternities and sororities certified by the president of the
  403  college or university to the appropriate property appraiser as
  404  being essential to the educational process are shall be exempt
  405  from ad valorem taxation. The use of property by public fairs
  406  and expositions chartered by chapter 616 is presumed to be an
  407  educational use of such property and is shall be exempt from ad
  408  valorem taxation to the extent of such use. Property used
  409  exclusively for educational purposes shall be deemed owned by an
  410  educational institution if the entity owning 100 percent of the
  411  educational institution is owned by the identical persons who
  412  own the property, or if the entity owning 100 percent of the
  413  educational institution and the entity owning the property are
  414  owned by the identical natural persons. Land, buildings, and
  415  other improvements to real property used exclusively for
  416  educational purposes shall be deemed owned by an educational
  417  institution if the entity owning 100 percent of the land is a
  418  nonprofit entity and the land is used, under a ground lease or
  419  other contractual arrangement, by an educational institution
  420  that owns the buildings and other improvements to the real
  421  property, is a nonprofit entity under s. 501(c)(3) of the
  422  Internal Revenue Code, and provides education limited to
  423  students in prekindergarten through grade 8. If legal title to
  424  property is held by a governmental agency that leases the
  425  property to a lessee, the property shall be deemed to be owned
  426  by the governmental agency and used exclusively for educational
  427  purposes if the governmental agency continues to use such
  428  property exclusively for educational purposes pursuant to a
  429  sublease or other contractual agreement with that lessee. If the
  430  title to land is held by the trustee of an irrevocable inter
  431  vivos trust and if the trust grantor owns 100 percent of the
  432  entity that owns an educational institution that is using the
  433  land exclusively for educational purposes, the land is deemed to
  434  be property owned by the educational institution for purposes of
  435  this exemption. Property owned by an educational institution
  436  shall be deemed to be used for an educational purpose if the
  437  institution has taken affirmative steps to prepare the property
  438  for educational use. The term “affirmative steps means
  439  environmental or land use permitting activities, creation of
  440  architectural plans or schematic drawings, land clearing or site
  441  preparation, construction or renovation activities, or other
  442  similar activities that demonstrate commitment of the property
  443  to an educational use.
  444         Section 13. Section 4 of chapter 2012-45, Laws of Florida,
  445  is amended to read:
  446         Section 4. The governing bodies of St. Lucie County and
  447  Martin County shall enter into an interlocal agreement by no
  448  later than May 1, 2013, which must shall provide a financially
  449  feasible plan for transfer of services, personnel, and public
  450  infrastructure from St. Lucie County to Martin County. The
  451  agreement must shall include compensation for the value of
  452  infrastructure investments by St. Lucie County in the
  453  transferred property minus depreciation, if any. Upon the
  454  Effective July 1, 2013 date of this act, the total tax and
  455  assessment revenue that would have been generated in fiscal year
  456  2013-2014 by all St. Lucie County taxing authorities levying
  457  taxes or assessments within the area transferred to Martin
  458  County, except for taxes levied by school districts, less 10
  459  percent shall be transmitted to St. Lucie County for
  460  distribution to the county and all other affected taxing
  461  authorities. Thereafter, through fiscal year 2022-2023, the tax
  462  and assessment revenue amount that would have been generated by
  463  all St. Lucie County taxing authorities levying taxes or
  464  assessments in the transferred area for fiscal year 2013-2014
  465  shall serve as the base amount of tax and assessment revenue for
  466  further annual reductions of 10 percent of the base amount
  467  before annual distributions to the St. Lucie County through
  468  fiscal year 2022-2023. However, for any fiscal year through
  469  fiscal year 2022-2023, if when the total taxes and assessments
  470  collected within the transferred area exceed the base amount by
  471  more than 3 percent, St. Lucie County shall receive the same
  472  percentage distribution from the tax and assessment revenue that
  473  exceeds the base amount by more than 3 percent as they will
  474  receive from the base amount. All distributions to St. Lucie
  475  County shall occur within 30 days after the beginning of each
  476  calendar year.
  477         Section 14. This act shall take effect July 1, 2013.