Florida Senate - 2015                                     SB 972
       
       
        
       By Senator Flores
       
       
       
       
       
       37-00705-15                                            2015972__
    1                        A bill to be entitled                      
    2         An act relating to value adjustment boards; amending
    3         s. 192.0105, F.S.; conforming provisions to changes
    4         made by the act; amending s. 193.122, F.S.;
    5         establishing deadlines for value adjustment boards to
    6         complete final tax roll certifications; amending s.
    7         194.011, F.S.; specifying procedures for filing
    8         petitions to the value adjustment board; amending s.
    9         194.014, F.S.; revising the interest rate upon which
   10         unpaid and overpaid ad valorem taxes accrue; amending
   11         s. 194.015, F.S.; authorizing the district school
   12         board and district county commission to audit certain
   13         expenses of the value adjustment board; amending s.
   14         194.032, F.S.; requiring a property appraiser to
   15         notify a petitioner when property record cards are
   16         available online; requiring a petitioner to show good
   17         cause to reschedule a hearing related to an
   18         assessment; requiring county commissioners to address
   19         issues concerning assessment rolls by a time certain;
   20         amending s. 194.034, F.S.; revising the entities that
   21         may represent a taxpayer before the value adjustment
   22         board; creating s. 194.038, F.S.; requiring counties,
   23         under certain circumstances, to notify the Department
   24         of Revenue of petitions contesting tax assessments;
   25         requiring the department to conduct reviews of value
   26         adjustment board proceedings under certain
   27         circumstances; providing review procedures; requiring
   28         the department to publish review results; requiring
   29         notification to the Legislature of publication of
   30         review data and findings; requiring the department to
   31         find a value adjustment board to be in violation of
   32         the law if certain criteria are met; authorizing a
   33         property appraiser to file suit under certain
   34         circumstances; requiring the department to adopt
   35         rules; amending s. 195.002, F.S.; providing that the
   36         department has administrative review powers over value
   37         adjustment boards; providing an effective date.
   38          
   39  Be It Enacted by the Legislature of the State of Florida:
   40  
   41         Section 1. Paragraph (f) of subsection (2) of section
   42  192.0105, Florida Statutes, is amended to read:
   43         192.0105 Taxpayer rights.—There is created a Florida
   44  Taxpayer’s Bill of Rights for property taxes and assessments to
   45  guarantee that the rights, privacy, and property of the
   46  taxpayers of this state are adequately safeguarded and protected
   47  during tax levy, assessment, collection, and enforcement
   48  processes administered under the revenue laws of this state. The
   49  Taxpayer’s Bill of Rights compiles, in one document, brief but
   50  comprehensive statements that summarize the rights and
   51  obligations of the property appraisers, tax collectors, clerks
   52  of the court, local governing boards, the Department of Revenue,
   53  and taxpayers. Additional rights afforded to payors of taxes and
   54  assessments imposed under the revenue laws of this state are
   55  provided in s. 213.015. The rights afforded taxpayers to assure
   56  that their privacy and property are safeguarded and protected
   57  during tax levy, assessment, and collection are available only
   58  insofar as they are implemented in other parts of the Florida
   59  Statutes or rules of the Department of Revenue. The rights so
   60  guaranteed to state taxpayers in the Florida Statutes and the
   61  departmental rules include:
   62         (2) THE RIGHT TO DUE PROCESS.—
   63         (f) The right, in value adjustment board proceedings, to
   64  have all evidence presented and considered at a public hearing
   65  at the scheduled time, to be represented by a person specified
   66  in s. 194.034(1)(a) an attorney or agent, to have witnesses
   67  sworn and cross-examined, and to examine property appraisers or
   68  evaluators employed by the board who present testimony (see ss.
   69  194.034(1)(a) and (c) and (4), and 194.035(2)).
   70         Section 2. Subsection (1) of section 193.122, Florida
   71  Statutes, is amended to read:
   72         193.122 Certificates of value adjustment board and property
   73  appraiser; extensions on the assessment rolls.—
   74         (1) The value adjustment board shall certify each
   75  assessment roll upon order of the board of county commissioners
   76  pursuant to s. 197.323, if applicable, and again after all
   77  hearings required by s. 194.032 have been held. These
   78  certificates shall be attached to each roll as required by the
   79  Department of Revenue. The value adjustment board must complete
   80  the certification and submit each final assessment roll to the
   81  property appraiser by June 1 following the tax roll year.
   82         Section 3. Subsection (3) of section 194.011, Florida
   83  Statutes, is amended to read:
   84         194.011 Assessment notice; objections to assessments.—
   85         (3) A petition to the value adjustment board must be in
   86  substantially the form prescribed by the department.
   87  Notwithstanding s. 195.022, a county officer may not refuse to
   88  accept a form provided by the department for this purpose if the
   89  taxpayer chooses to use it. A petition to the value adjustment
   90  board must be signed by the taxpayer or be accompanied by the
   91  taxpayer’s written authorization for representation by a person
   92  specified in s. 194.034(1)(a). A written authorization is valid
   93  for 1 tax year, and a new written authorization by the taxpayer
   94  shall be required for each subsequent tax year. A petition shall
   95  also describe the property by parcel number and shall be filed
   96  as follows:
   97         (a) The property appraiser shall have available and shall
   98  distribute forms prescribed by the Department of Revenue on
   99  which the petition shall be made. Such petition shall be sworn
  100  to by the petitioner.
  101         (b) The completed petition shall be filed with the clerk of
  102  the value adjustment board of the county, who shall acknowledge
  103  receipt thereof and promptly furnish a copy thereof to the
  104  property appraiser.
  105         (c) The petition shall state the approximate time
  106  anticipated by the taxpayer to present and argue his or her
  107  petition before the board.
  108         (d) The petition may be filed, as to valuation issues, at
  109  any time during the taxable year on or before the 25th day
  110  following the mailing of notice by the property appraiser as
  111  provided in subsection (1). With respect to an issue involving
  112  the denial of an exemption, an agricultural or high-water
  113  recharge classification application, an application for
  114  classification as historic property used for commercial or
  115  certain nonprofit purposes, or a deferral, the petition must be
  116  filed at any time during the taxable year on or before the 30th
  117  day following the mailing of the notice by the property
  118  appraiser under s. 193.461, s. 193.503, s. 193.625, s. 196.173,
  119  or s. 196.193 or notice by the tax collector under s. 197.2425.
  120         (e) A condominium association, cooperative association, or
  121  any homeowners’ association as defined in s. 723.075, with
  122  approval of its board of administration or directors, may file
  123  with the value adjustment board a single joint petition on
  124  behalf of any association members who own parcels of property
  125  which the property appraiser determines are substantially
  126  similar with respect to location, proximity to amenities, number
  127  of rooms, living area, and condition. The condominium
  128  association, cooperative association, or homeowners’ association
  129  as defined in s. 723.075 shall provide the unit owners with
  130  notice of its intent to petition the value adjustment board and
  131  shall provide at least 20 days for a unit owner to elect, in
  132  writing, that his or her unit not be included in the petition.
  133         (f) An owner of contiguous, undeveloped parcels may file
  134  with the value adjustment board a single joint petition if the
  135  property appraiser determines such parcels are substantially
  136  similar in nature.
  137         (g) The individual, agent, or legal entity that signs the
  138  petition becomes an agent of the taxpayer for the purpose of
  139  serving process to obtain personal jurisdiction over the
  140  taxpayer for the entire value adjustment board proceedings,
  141  including any appeals of a board decision by the property
  142  appraiser pursuant to s. 194.036.
  143         Section 4. Subsection (2) of section 194.014, Florida
  144  Statutes, is amended to read:
  145         194.014 Partial payment of ad valorem taxes; proceedings
  146  before value adjustment board.—
  147         (2) If the value adjustment board determines that the
  148  petitioner owes ad valorem taxes in excess of the amount paid,
  149  the unpaid amount accrues interest at an annual percentage rate
  150  equal to the prime rate as published in the Wall Street Journal
  151  on July 1 of the tax roll the rate of 12 percent per year,
  152  beginning on from the date the taxes became delinquent pursuant
  153  to s. 197.333 until the unpaid amount is paid. If the value
  154  adjustment board determines that a refund is due, the overpaid
  155  amount accrues interest at an annual percentage rate equal to
  156  the prime rate as published in the Wall Street Journal on July 1
  157  of the tax roll the rate of 12 percent per year, beginning on
  158  from the date the taxes became delinquent pursuant to s. 197.333
  159  until a refund is paid. Interest does not accrue on amounts paid
  160  in excess of 100 percent of the current taxes due as provided on
  161  the tax notice issued pursuant to s. 197.322.
  162         Section 5. Section 194.015, Florida Statutes, is amended to
  163  read:
  164         194.015 Value adjustment board.—There is hereby created a
  165  value adjustment board for each county, which shall consist of
  166  two members of the governing body of the county as elected from
  167  the membership of the board of said governing body, one of whom
  168  shall be elected chairperson, and one member of the school board
  169  as elected from the membership of the school board, and two
  170  citizen members, one of whom shall be appointed by the governing
  171  body of the county and must own homestead property within the
  172  county and one of whom must be appointed by the school board and
  173  must own a business occupying commercial space located within
  174  the school district. A citizen member may not be a member or an
  175  employee of any taxing authority, and may not be a person who
  176  represents property owners in any administrative or judicial
  177  review of property taxes. The members of the board may be
  178  temporarily replaced by other members of the respective boards
  179  on appointment by their respective chairpersons. Any three
  180  members shall constitute a quorum of the board, except that each
  181  quorum must include at least one member of said governing board,
  182  at least one member of the school board, and at least one
  183  citizen member and no meeting of the board shall take place
  184  unless a quorum is present. Members of the board may receive
  185  such per diem compensation as is allowed by law for state
  186  employees if both bodies elect to allow such compensation. The
  187  clerk of the governing body of the county shall be the clerk of
  188  the value adjustment board. The board shall appoint private
  189  counsel who has practiced law for over 5 years and who shall
  190  receive such compensation as may be established by the board.
  191  The private counsel may not represent the property appraiser,
  192  the tax collector, any taxing authority, or any property owner
  193  in any administrative or judicial review of property taxes. No
  194  meeting of the board shall take place unless counsel to the
  195  board is present. Two-fifths of the expenses of the board shall
  196  be borne by the district school board and three-fifths by the
  197  district county commission. The district school board and
  198  district county commission may audit the expenses related to the
  199  value adjustment board process.
  200         Section 6. Paragraph (a) of subsection (2) of section
  201  194.032, Florida Statutes, is amended, and subsection (4) is
  202  added to that section, to read:
  203         194.032 Hearing purposes; timetable.—
  204         (2)(a) The clerk of the governing body of the county shall
  205  prepare a schedule of appearances before the board based on
  206  petitions timely filed with him or her. The clerk shall notify
  207  each petitioner of the scheduled time of his or her appearance
  208  at least 25 calendar days before the day of the scheduled
  209  appearance. The notice must indicate whether the petition has
  210  been scheduled to be heard at a particular time or during a
  211  block of time. If the petition has been scheduled to be heard
  212  within a block of time, the beginning and ending of that block
  213  of time must be indicated on the notice; however, as provided in
  214  paragraph (b), a petitioner may not be required to wait for more
  215  than a reasonable time, not to exceed 2 hours, after the
  216  beginning of the block of time. If the petitioner checked the
  217  appropriate box on the petition form to request a copy of the
  218  property record card containing relevant information used in
  219  computing the current assessment, the property appraiser must
  220  provide the copy to the petitioner upon receipt of the petition
  221  from the clerk regardless of whether the petitioner initiates
  222  evidence exchange, unless the property record card is available
  223  online from the property appraiser, in which case the property
  224  appraiser must notify the petitioner that the property record
  225  card is available online. Upon receipt of the notice, the
  226  petitioner, for good cause, may reschedule the hearing a single
  227  time by submitting to the clerk a written request to reschedule,
  228  at least 5 calendar days before the day of the originally
  229  scheduled hearing.
  230         (4) Unless the board of county commissioners extends the
  231  assessment roll as set forth in s. 197.323, the board must hear
  232  all petitions, complaints, appeals, and disputes and must submit
  233  the certified assessment roll as required under s. 193.122 to
  234  the property appraiser by June 1 annually.
  235         Section 7. Paragraph (a) of subsection (1) of section
  236  194.034, Florida Statutes, is amended to read:
  237         194.034 Hearing procedures; rules.—
  238         (1)(a) Petitioners before the board may be represented by a
  239  corporate representative of the taxpayer, an attorney, a
  240  licensed property appraiser, a licensed realtor, a certified
  241  public accountant, or a certified tax specialist retained by the
  242  taxpayer an attorney or agent and may present testimony and
  243  other evidence. The property appraiser or his or her authorized
  244  representatives may be represented by an attorney in defending
  245  the property appraiser’s assessment or opposing an exemption and
  246  may present testimony and other evidence. The property
  247  appraiser, each petitioner, and all witnesses shall be required,
  248  upon the request of either party, to testify under oath as
  249  administered by the chairperson of the board. Hearings shall be
  250  conducted in the manner prescribed by rules of the department,
  251  which rules shall include the right of cross-examination of any
  252  witness.
  253         Section 8. Section 194.038, Florida Statutes, is created to
  254  read:
  255         194.038 Review of value adjustment board proceedings.—
  256         (1) A county that receives 10,000 or more petitions
  257  objecting to assessments under s. 194.011 in any one tax year,
  258  must notify the department. After notification, the department
  259  may conduct a review of the value adjustment board proceedings
  260  as follows:
  261         (a) The department shall determine whether the values
  262  derived by the board comply with s. 193.011 and professionally
  263  accepted appraisal practices. A verbatim copy of the proceedings
  264  must be submitted to the department in the manner and form
  265  prescribed by the department following the final tax roll
  266  certification pursuant to s. 193.122.
  267         (b) The department shall statistically sample petitions
  268  heard by the value adjustment board requesting a change in the
  269  assessment for each classification of property set forth in s.
  270  194.037(2).
  271         (c) The department shall adhere to all the standards to
  272  which the value adjustment boards are required to adhere.
  273         (d) The department and the value adjustment board shall
  274  cooperate in conducting these reviews, and each shall make
  275  available to the other all matters and records bearing on the
  276  reviews. The value adjustment board must provide the data
  277  requested by the department, including documentary evidence
  278  presented during the proceedings and written decisions rendered.
  279         (2) The department shall complete its review no later than
  280  9 months after the department receives notification from the
  281  county pursuant to subsection (1). The department shall publish
  282  the results of each review on the department’s website and shall
  283  include the following with regard to every parcel for which a
  284  petition was filed:
  285         (a) The name of the owner.
  286         (b) The address of the property.
  287         (c) The identification number of the property as used by
  288  the value adjustment board clerk, such as the parcel
  289  identification number, strap number, alternate key number, or
  290  other number.
  291         (d) The name of the special magistrate who heard the
  292  petition, if applicable.
  293         (e) The initial just value derived by the property
  294  appraiser.
  295         (f) Any change made by the value adjustment board that
  296  increased or decreased the just value of the parcel.
  297         (3) Upon publication of the data and findings, the
  298  department shall notify the committees of the Senate and of the
  299  House of Representatives having oversight responsibility for
  300  taxation, the appropriate value adjustment board, the property
  301  appraiser, and the county commission chair or corresponding
  302  official under a consolidated charter. Copies of the data and
  303  findings shall be provided upon request.
  304         (4) The department shall find the value adjustment board to
  305  be in continuous violation of the intent of the law if the
  306  department, in its review, determines that less than 90 percent
  307  of the petitions randomly sampled comply with the criteria in s.
  308  193.011 and professionally accepted appraisal practices. A
  309  property appraiser may file suit in circuit court against the
  310  value adjustment board pursuant to s. 194.036(1)(c).
  311         (5) The department shall adopt rules to administer this
  312  section.
  313         Section 9. Subsection (1) of section 195.002, Florida
  314  Statutes, is amended to read:
  315         195.002 Supervision by Department of Revenue.—
  316         (1) The Department of Revenue shall have general
  317  supervision of:
  318         (a) The assessment and valuation of property so that all
  319  property will be placed on the tax rolls and shall be valued
  320  according to its just valuation, as required by the
  321  constitution.
  322         (b) Administrative review of value adjustment boards.
  323         (c)It shall also have supervision over Tax collection and
  324  all other aspects of the administration of such taxes.
  325  
  326  The supervision of the department shall consist primarily of
  327  aiding and assisting county officers and value adjustment boards
  328  in the assessing, reviewing, and collection functions, with
  329  particular emphasis on the more technical aspects. In this
  330  regard, the department shall conduct schools to upgrade
  331  assessment skills of both state and local assessment personnel.
  332         Section 10. This act shall take effect July 1, 2015.