Florida Senate - 2015 COMMITTEE AMENDMENT
Bill No. SB 260
Ì842080zÎ842080
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
03/16/2015 .
.
.
.
—————————————————————————————————————————————————————————————————
—————————————————————————————————————————————————————————————————
The Committee on Finance and Tax (Flores) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Paragraph (a) of subsection (3) of section
6 194.011, Florida Statutes, is amended, present paragraph (g) of
7 that subsection is redesignated as paragraph (h), a new
8 paragraph (g) is added to that subsection, and paragraph (b) of
9 subsection (4) of that section is amended, to read:
10 194.011 Assessment notice; objections to assessments.—
11 (3) A petition to the value adjustment board must be in
12 substantially the form prescribed by the department.
13 Notwithstanding s. 195.022, a county officer may not refuse to
14 accept a form provided by the department for this purpose if the
15 taxpayer chooses to use it. A petition to the value adjustment
16 board shall describe the property by parcel number and shall be
17 filed as follows:
18 (a) The clerk of the value adjustment board and the
19 property appraiser shall have available and shall distribute
20 forms prescribed by the Department of Revenue on which the
21 petition shall be made. Such petition shall be sworn to by the
22 petitioner.
23 (g) An owner of multiple tangible personal property
24 accounts may file with the value adjustment board a single joint
25 petition if the property appraiser determines that the tangible
26 personal property accounts are substantially similar in nature.
27 (4)
28 (b) No later than 7 days before the hearing, if the
29 petitioner has provided the information required under paragraph
30 (a), and if requested in writing by the petitioner, the property
31 appraiser shall provide to the petitioner a list of evidence to
32 be presented at the hearing, together with copies of all
33 documentation to be considered by the value adjustment board and
34 a summary of evidence to be presented by witnesses. The evidence
35 list must contain the property appraiser’s property record card
36 if provided by the clerk. Failure of the property appraiser to
37 timely comply with the requirements of this paragraph shall
38 result in a rescheduling of the hearing.
39 Section 2. Subsection (1) of section 194.013, Florida
40 Statutes, is amended to read:
41 194.013 Filing fees for petitions; disposition; waiver.—
42 (1) If so required by resolution of the value adjustment
43 board, a petition filed pursuant to s. 194.011 shall be
44 accompanied by a filing fee to be paid to the clerk of the value
45 adjustment board in an amount determined by the board not to
46 exceed $15 for each separate parcel of property, real or
47 personal, covered by the petition and subject to appeal.
48 However, no such filing fee may not be required with respect to
49 an appeal from the disapproval of homestead exemption under s.
50 196.151 or from the denial of tax deferral under s. 197.2425.
51 Only a single filing fee shall be charged under this section as
52 to any particular parcel of real property or tangible personal
53 property account despite the existence of multiple issues and
54 hearings pertaining to such parcel. For joint petitions filed
55 pursuant to s. 194.011(3)(e), or (f), or (g), a single filing
56 fee shall be charged. Such fee shall be calculated as the cost
57 of the special magistrate for the time involved in hearing the
58 joint petition and shall not exceed $5 per parcel of real
59 property or tangible property account. Such Said fee is to be
60 proportionately paid by affected parcel owners.
61 Section 3. For the purpose of incorporating the amendment
62 made by this act to section 194.011, Florida Statutes, in
63 references thereto, paragraph (a) of subsection (6) and
64 subsection (8) of section 196.011, Florida Statutes, are
65 reenacted to read:
66 196.011 Annual application required for exemption.—
67 (6)(a) Once an original application for tax exemption has
68 been granted, in each succeeding year on or before February 1,
69 the property appraiser shall mail a renewal application to the
70 applicant, and the property appraiser shall accept from each
71 such applicant a renewal application on a form prescribed by the
72 Department of Revenue. Such renewal application shall be
73 accepted as evidence of exemption by the property appraiser
74 unless he or she denies the application. Upon denial, the
75 property appraiser shall serve, on or before July 1 of each
76 year, a notice setting forth the grounds for denial on the
77 applicant by first-class mail. Any applicant objecting to such
78 denial may file a petition as provided for in s. 194.011(3).
79 (8) Any applicant who is qualified to receive any exemption
80 under subsection (1) and who fails to file an application by
81 March 1, must file an application for the exemption with the
82 property appraiser on or before the 25th day following the
83 mailing by the property appraiser of the notices required under
84 s. 194.011(1). Upon receipt of sufficient evidence, as
85 determined by the property appraiser, demonstrating the
86 applicant was unable to apply for the exemption in a timely
87 manner or otherwise demonstrating extenuating circumstances
88 judged by the property appraiser to warrant granting the
89 exemption, the property appraiser may grant the exemption. If
90 the applicant fails to produce sufficient evidence demonstrating
91 the applicant was unable to apply for the exemption in a timely
92 manner or otherwise demonstrating extenuating circumstances as
93 judged by the property appraiser, the applicant may file,
94 pursuant to s. 194.011(3), a petition with the value adjustment
95 board requesting that the exemption be granted. Such petition
96 must be filed during the taxable year on or before the 25th day
97 following the mailing of the notice by the property appraiser as
98 provided in s. 194.011(1). Notwithstanding the provisions of s.
99 194.013, such person must pay a nonrefundable fee of $15 upon
100 filing the petition. Upon reviewing the petition, if the person
101 is qualified to receive the exemption and demonstrates
102 particular extenuating circumstances judged by the value
103 adjustment board to warrant granting the exemption, the value
104 adjustment board may grant the exemption for the current year.
105 Section 4. This act shall take effect July 1, 2015.
106
107 ================= T I T L E A M E N D M E N T ================
108 And the title is amended as follows:
109 Delete everything before the enacting clause
110 and insert:
111 A bill to be entitled
112 An act relating to value adjustment board proceedings;
113 amending s. 194.011, F.S.; requiring the clerk of the
114 value adjustment board to have available and
115 distribute specified forms; authorizing the owner of
116 multiple tangible personal property accounts to file a
117 single joint petition with the value adjustment board
118 under certain circumstances; requiring the property
119 appraiser to include the property record card in an
120 evidence list for a value adjustment board hearing
121 under certain circumstances; amending s. 194.013,
122 F.S.; providing that only a single filing fee may be
123 charged for specified petitions to the value
124 adjustment board with respect to real property or
125 tangible personal property accounts; reenacting s.
126 196.011(6)(a) and (8), F.S., relating to applications
127 for certain tax exemptions, to incorporate the
128 amendment made to s. 194.011, F.S., in references
129 thereto; providing an effective date.