Florida Senate - 2013 SB 246
By Senator Dean
5-00394-13 2013246__
1 A bill to be entitled
2 An act relating to assistance for persons whose
3 primary residences were damaged by Tropical Storm
4 Debby or Hurricane Isaac; providing for reimbursement
5 of a portion of the ad valorem tax levied on a house
6 or other residential building if the building was
7 rendered uninhabitable due to Tropical Storm Debby or
8 Hurricane Isaac; requiring that application for such
9 reimbursement be made with the property appraiser;
10 providing application requirements; requiring that the
11 property owner provide documentation that the property
12 was uninhabitable; requiring each property appraiser
13 to determine an applicant’s entitlement to
14 reimbursement and the reimbursement amount; providing
15 a formula for calculating the reimbursement amount;
16 limiting the reimbursement amount; requiring property
17 appraisers to submit reimbursement lists to the
18 Department of Revenue by a specified date; requiring
19 the Department of Revenue to determine the total
20 reimbursement payments; providing a definition;
21 authorizing an applicant to file a petition with the
22 value adjustment board if the application for
23 reimbursement is not fully granted; requiring that the
24 department retain funds for the purpose of paying
25 claims that are subsequently granted by a value
26 adjustment board; providing a penalty for giving false
27 information; requiring that undeliverable
28 reimbursement checks be forwarded to the certifying
29 property appraiser; providing for reimbursement of the
30 state sales tax paid on the purchase of a mobile home
31 to replace a mobile home that experienced major damage
32 from Tropical Storm Debby or Hurricane Isaac;
33 requiring that application for such reimbursement be
34 made with the property appraiser; providing
35 application requirements; requiring that a property
36 owner provide documentation of damage to the mobile
37 home; requiring each property appraiser to determine
38 an applicant’s entitlement to reimbursement and the
39 reimbursement amount; limiting the reimbursement
40 amount; requiring property appraisers to submit
41 reimbursement lists to the Department of Revenue by a
42 specified date; requiring the Department of Revenue to
43 determine the total reimbursement payments; providing
44 definitions; authorizing an applicant to file a
45 petition with the value adjustment board if the
46 application for reimbursement is not fully granted;
47 requiring that the department retain funds for the
48 purpose of paying claims that are subsequently granted
49 by a value adjustment board; providing a penalty for
50 giving false information; requiring that undeliverable
51 reimbursement checks be forwarded to the certifying
52 property appraiser; providing appropriations;
53 providing for certifying forward unexpended funds;
54 providing that the Legislature intends for payments
55 made under the act to be considered disaster relief
56 for purposes of the Internal Revenue Code; providing
57 an effective date.
58
59 Be It Enacted by the Legislature of the State of Florida:
60
61 Section 1. Reimbursement for ad valorem taxes levied on
62 residential property rendered uninhabitable due to Tropical
63 Storm Debby or Hurricane Isaac.—
64 (1) If a house or other residential building or structure
65 that has been granted the homestead exemption under s. 196.031,
66 Florida Statutes, was damaged so that it was rendered
67 uninhabitable due to Tropical Storm Debby or Hurricane Isaac
68 during 2012, the ad valorem taxes levied for that house or other
69 residential building for the 2012 tax year shall be partially
70 reimbursed in the following manner:
71 (a) An application must be filed by the owner, on or before
72 March 1, 2014, with the property appraiser in the county where
73 the property is located. Failure to file such application on or
74 before March 1, 2014, constitutes a waiver of any claim for
75 partial reimbursement under this section. The application must
76 be filed in the manner and form prescribed by the property
77 appraiser.
78 (b) The application, attested to under oath, must identify
79 the property rendered uninhabitable by Tropical Storm Debby or
80 Hurricane Isaac, the date that the damage occurred, and the
81 number of days the property was uninhabitable after the damage
82 occurred. Documentation supporting the claim that the property
83 was uninhabitable must accompany the application. Such
84 documentation may include, but is not limited to, utility bills,
85 insurance information, contractors’ statements, building permit
86 applications, or building inspection certificates of occupancy.
87 (c) Upon receipt of the application, the property appraiser
88 shall investigate the statements contained therein to determine
89 whether the applicant is entitled to a partial reimbursement
90 under this section. If the property appraiser determines that
91 the applicant is entitled to such reimbursement, the property
92 appraiser shall calculate the reimbursement amount. The
93 reimbursement shall be an amount equal to the total ad valorem
94 taxes levied on the homestead property for the 2012 tax year,
95 multiplied by a ratio equal to the number of days the property
96 was uninhabitable after the damage occurred in 2012 divided by
97 366. However, the amount of reimbursement may not exceed $1,500.
98 (d) The property appraiser shall compile a list of property
99 owners entitled to a partial reimbursement. The list shall be
100 submitted to the Department of Revenue no later than April 1,
101 2014, through an electronic, web-based application provided by
102 the department.
103 (e) Upon receipt of the reimbursement lists from the
104 property appraisers, the Department of Revenue shall disburse
105 reimbursement checks from its Administrative Trust Fund in the
106 amounts and to the persons indicated in the reimbursement lists
107 received from the property appraisers. Before disbursing any
108 reimbursement checks, the Department of Revenue shall determine
109 the total of all reimbursement requests submitted by the
110 property appraisers. If the total amount of reimbursement
111 requested exceeds the amount available for that purpose, the
112 department shall reduce all reimbursement checks by a percentage
113 sufficient to reduce total reimbursement payments to an amount
114 equal to the appropriation, less any amount retained pursuant to
115 paragraph (2)(c).
116 (f) As used in this section, the term “uninhabitable” means
117 that a building or structure cannot be used during a period of
118 60 days or more for the purpose for which it was constructed.
119 However, if a property owner is living in an uninhabitable
120 structure because alternative living quarters are unavailable,
121 the owner is eligible for reimbursement as provided in this
122 section.
123 (2)(a) The property appraiser shall notify the applicant by
124 mail if the property appraiser determines that the applicant is
125 not entitled to receive the reimbursement that he or she applied
126 for under this section. Such notification must be made on or
127 before April 1, 2014. If an applicant’s application for
128 reimbursement is not fully granted, the applicant may file a
129 petition with the value adjustment board for review of that
130 decision. The petition must be filed with the value adjustment
131 board on or before the 30th day following the mailing of the
132 notice by the property appraiser.
133 (b) The value adjustment board shall consider these
134 petitions as expeditiously as possible at the same time it is
135 considering denials of homestead exemptions pursuant to ss.
136 194.032 and 196.151, Florida Statutes.
137 (c) By May 10, 2014, the property appraiser shall notify
138 the Department of Revenue of the total amount of reimbursements
139 denied for which a petition with the value adjustment board has
140 been filed. The Department of Revenue shall retain an amount
141 equal to the total amount of claims which had petitions filed
142 with the value adjustment board, or $500,000, whichever is less.
143 This retained amount shall be used for the purpose of paying
144 those claims that were denied by the property appraiser but
145 granted by a value adjustment board. The Department of Revenue
146 shall distribute the remaining funds in accordance with the
147 provisions of paragraph (1)(e) to those property owners whose
148 applications for reimbursement were granted by the property
149 appraiser.
150 (d) The Department of Revenue may not pay claims for
151 reimbursement from the retained funds until all appeals to the
152 value adjustment board have become final. If reimbursements made
153 under paragraph (1)(e) were reduced by the Department of
154 Revenue, reimbursements granted by the value adjustment boards
155 shall be reduced by the same percentage. If the total adjusted
156 reimbursements approved by the value adjustment boards exceeds
157 the amount retained by the department for paying these
158 reimbursements, the department shall further reduce all
159 reimbursement checks by a percentage sufficient to reduce total
160 reimbursement payments to an amount equal to the amount
161 retained.
162 (3) Any person who knowingly and willfully gives false
163 information for the purpose of claiming reimbursement under this
164 section commits a misdemeanor of the first degree, punishable as
165 provided in s. 775.082, Florida Statutes, or by a fine not
166 exceeding $5,000, or both.
167 Section 2. Reimbursement for sales taxes paid on mobile
168 homes purchased to replace mobile homes damaged by Tropical
169 Storm Debby or Hurricane Isaac.—
170 (1) If a mobile home is purchased to replace a mobile home
171 that experienced major damage from Tropical Storm Debby or
172 Hurricane Isaac during 2012, and if the damaged mobile home was
173 the permanent residence of a permanent resident of this state,
174 the state sales tax paid on the purchase of the replacement
175 mobile home shall be reimbursed in the following manner:
176 (a) An application must be filed on or before May 1, 2014,
177 by the owner with the property appraiser in the county where the
178 damaged mobile home was located. Failure to file such
179 application on or before May 1, 2014, constitutes a waiver of
180 any claim for reimbursement under this section. The application
181 must be filed in the manner and form prescribed by the property
182 appraiser.
183 (b) The application, attested to under oath, must identify
184 the mobile home that experienced major damage from Tropical
185 Storm Debby or Hurricane Isaac during 2012, and the date that
186 the damage occurred. Documentation of major damage and a copy of
187 the invoice for the replacement mobile home must accompany the
188 application. Such documentation may include, but is not limited
189 to, insurance information or information from the Federal
190 Emergency Management Agency or the American Red Cross attesting
191 to the major damage of the mobile home.
192 (c) Upon receipt of the application, the property appraiser
193 shall investigate the statements contained therein to determine
194 whether the applicant is entitled to reimbursement under this
195 section. If the property appraiser determines that the applicant
196 is entitled to reimbursement, the property appraiser shall
197 calculate the reimbursement amount. The reimbursement shall be
198 an amount equal to the state sales tax paid on the purchase
199 price of the replacement mobile home, as determined by the tax
200 tables of the Department of Revenue, which amount may not exceed
201 $1,500.
202 (d) The property appraiser shall compile a list of mobile
203 home owners entitled to reimbursement. The list shall be
204 submitted to the Department of Revenue by June 1, 2014, through
205 an electronic, web-based application provided by the department.
206 (e) Upon receipt of the reimbursement lists from the
207 property appraisers, the Department of Revenue shall disburse
208 reimbursement checks from its Administrative Trust Fund in the
209 amounts and to the persons indicated in the reimbursement lists
210 received from the property appraisers. Before disbursing any
211 reimbursement checks, the Department of Revenue shall determine
212 the total of all reimbursement requests submitted by the
213 property appraisers. If the total amount of reimbursement
214 requested exceeds the amount available for that purpose, the
215 department shall reduce all reimbursement checks by a percentage
216 sufficient to reduce total reimbursement payments to an amount
217 equal to the appropriation, less any amount retained pursuant to
218 paragraph (2)(c).
219 (f) As used in this section, the term:
220 1. “Major damage” means that a mobile home is more than 50
221 percent destroyed or that a mobile home cannot be inhabited and
222 cannot be repaired for less than the amount of its value before
223 Tropical Storm Debby or Hurricane Isaac.
224 2. “Mobile home” means a mobile home as defined in s.
225 320.01(2)(a), Florida Statutes, a manufactured home as defined
226 in s. 320.01(2)(b), Florida Statutes, or a trailer as defined in
227 s. 320.08(10), Florida Statutes.
228 3. “Permanent residence” and “permanent resident” have the
229 same meanings as provided in s. 196.012, Florida Statutes.
230 (2)(a) The property appraiser shall notify the applicant by
231 mail if the property appraiser determines that the applicant is
232 not entitled to receive the reimbursement that he or she applied
233 for under this section. Such notification must be made on or
234 before June 1, 2014. If an applicant’s application for
235 reimbursement is not fully granted, the applicant may file a
236 petition with the value adjustment board for review of that
237 decision. The petition must be filed with the value adjustment
238 board on or before the 30th day after the mailing of the notice
239 by the property appraiser.
240 (b) The value adjustment board shall consider these
241 petitions as expeditiously as possible at the same time it is
242 considering denials of homestead exemptions pursuant to ss.
243 194.032 and 196.151, Florida Statutes.
244 (c) By July 10, 2014, the property appraiser shall notify
245 the Department of Revenue of the total amount of reimbursements
246 denied for which a petition with the value adjustment board has
247 been filed. The Department of Revenue shall retain an amount
248 equal to the total amount of claims which had petitions filed
249 with the value adjustment board, or $500,000, whichever is less.
250 This retained amount shall be used for the purpose of paying
251 those claims that were denied by the property appraiser but
252 granted by a value adjustment board. The Department of Revenue
253 shall distribute the remaining funds in accordance with the
254 provisions of paragraph (1)(e) to those mobile home owners whose
255 applications for reimbursement were granted by the property
256 appraiser.
257 (d) The Department of Revenue may not pay claims for
258 reimbursement from the retained funds until all appeals to the
259 value adjustment board have become final. If reimbursements made
260 under paragraph (1)(e) were reduced by the Department of
261 Revenue, reimbursements granted by the value adjustment boards
262 shall be reduced by the same percentage. If the total adjusted
263 reimbursements approved by the value adjustment boards exceeds
264 the amount retained by the department for paying these
265 reimbursements, the department shall further reduce all
266 reimbursement checks by a percentage sufficient to reduce total
267 reimbursement payments to an amount equal to the amount
268 retained.
269 (3) Any person who claims reimbursement under section 1 of
270 this act is not eligible for the reimbursement provided by this
271 section.
272 (4) Any person who knowingly and willfully gives false
273 information for the purpose of claiming reimbursement under this
274 section commits a misdemeanor of the first degree, punishable as
275 provided in s. 775.082, Florida Statutes, or by a fine not
276 exceeding $5,000, or both.
277 Section 3. The Department of Revenue shall forward all
278 undeliverable reimbursement checks to the certifying property
279 appraiser for subsequent delivery attempts.
280 Section 4. The sum of $70,000 is appropriated from the
281 General Revenue Fund to the Administrative Trust Fund of the
282 Department of Revenue for the purpose of administering this act
283 for the 2013-2014 fiscal year.
284 Section 5. Notwithstanding the provisions of s. 216.301,
285 Florida Statutes, to the contrary and in accordance with s.
286 216.351, Florida Statutes, the Executive Office of the Governor
287 shall, on July 1, certify forward all unexpended funds
288 appropriated pursuant to this act.
289 Section 6. The sum of $2 million is appropriated from the
290 General Revenue Fund to the Administrative Trust Fund of the
291 Department of Revenue for purposes of paying a partial
292 reimbursement of property taxes as provided in this act for the
293 2013-2014 fiscal year.
294 Section 7. The sum of $500,000 is appropriated from the
295 General Revenue fund to the Administrative Trust Fund of the
296 Department of Revenue for the purpose of paying sales tax
297 reimbursements as provided in this act for the 2013-2014 fiscal
298 year.
299 Section 8. It is the intent of the Legislature that
300 payments made to residents under this act shall be considered
301 disaster-relief assistance within the meaning of s. 139 of the
302 Internal Revenue Code.
303 Section 9. This act shall take effect upon becoming a law.