Florida Senate - 2016 CS for CS for SB 172
By the Committees on Finance and Tax; and Community Affairs; and
1 A bill to be entitled
2 An act relating to renewable energy source devices;
3 amending s. 193.624, F.S.; redefining the term
4 “renewable energy source device”; specifying a period
5 during which a property appraiser is prohibited from
6 considering an increase in the just value of real
7 property used for residential purposes which is
8 attributable to the installation of a renewable energy
9 source device; prohibiting consideration by a property
10 appraiser of an increase in the just value of real
11 property used for any purpose which is attributable to
12 the installation of a renewable energy source device
13 on or after a specified date; creating s. 196.182,
14 F.S.; exempting a renewable energy source device from
15 the tangible personal property tax; reenacting ss.
16 193.155(4)(a) and 193.1554(6)(a), F.S., relating to
17 homestead assessments and nonhomestead residential
18 property assessments, respectively, to incorporate the
19 amendment made to s. 193.624, F.S., in references
20 thereto; providing that specified provisions of the
21 act expire on a certain date; providing a contingent
22 effective date.
24 Be It Enacted by the Legislature of the State of Florida:
26 Section 1. Section 193.624, Florida Statutes, is amended to
28 193.624 Assessment of real
29 (1) As used in this section, the term “renewable energy
30 source device” means any of the following equipment that
31 collects, transmits, stores, or uses solar energy, wind energy,
32 or energy derived from geothermal deposits:
33 (a) Solar energy collectors, photovoltaic modules, and
35 (b) Storage tanks and other storage systems, excluding
36 swimming pools used as storage tanks.
37 (c) Rockbeds.
38 (d) Thermostats and other control devices.
39 (e) Heat exchange devices.
40 (f) Pumps and fans.
41 (g) Roof ponds.
42 (h) Freestanding thermal containers.
43 (i) Pipes, ducts, refrigerant handling systems, wiring,
44 structural supports, and other components equipment used as
45 integral parts of to interconnect such systems; however, such
46 equipment does not include conventional backup systems of any
47 type or any equipment or structures that would be required in
48 the absence of the renewable energy source device.
49 (j) Windmills and wind turbines.
50 (k) Wind-driven generators.
51 (l) Power conditioning and storage devices that store or
52 use solar energy, wind energy, or energy derived from geothermal
53 deposits to generate electricity or mechanical forms of energy.
54 (m) Pipes and other equipment used to transmit hot
55 geothermal water to a dwelling or structure from a geothermal
57 (2) In determining the assessed value of new and existing
58 real property used for:
59 (a) Residential purposes, an increase in the just value of
60 the property attributable to the installation of a renewable
61 energy source device between January 1, 2013, and December 31,
62 2016, may not be considered.
63 (b) (3) Any purpose, an increase in the just value of the
64 property attributable This section applies to the installation
65 of a renewable energy source device installed on or after
66 January 1, 2017, may not be considered January 1, 2013, to new
67 and existing residential real property.
68 Section 2. Section 196.182, Florida Statutes, is created to
70 196.182 Exemption of renewable energy source devices.—A
71 renewable energy source device, as defined in s. 193.624, is
72 exempt from the tangible personal property tax.
73 Section 3. For the purpose of incorporating the amendment
74 made by this act to section 193.624, Florida Statutes, in a
75 reference thereto, paragraph (a) of subsection (4) of section
76 193.155, Florida Statutes, is reenacted to read:
77 193.155 Homestead assessments.—Homestead property shall be
78 assessed at just value as of January 1, 1994. Property receiving
79 the homestead exemption after January 1, 1994, shall be assessed
80 at just value as of January 1 of the year in which the property
81 receives the exemption unless the provisions of subsection (8)
83 (4)(a) Except as provided in paragraph (b) and s. 193.624,
84 changes, additions, or improvements to homestead property shall
85 be assessed at just value as of the first January 1 after the
86 changes, additions, or improvements are substantially completed.
87 Section 4. For the purpose of incorporating the amendment
88 made by this act to section 193.624, Florida Statutes, in a
89 reference thereto, paragraph (a) of subsection (6) of section
90 193.1554, Florida Statutes, is reenacted to read:
91 193.1554 Assessment of nonhomestead residential property.—
92 (6)(a) Except as provided in paragraph (b) and s. 193.624,
93 changes, additions, or improvements to nonhomestead residential
94 property shall be assessed at just value as of the first January
95 1 after the changes, additions, or improvements are
96 substantially completed.
97 Section 5. The amendment made by this act to s. 193.624,
98 Florida Statutes, expires December 31, 2036, and the text of
99 that section shall revert to that in existence on December 31,
100 2016, except that any amendments to such text enacted other than
101 by this act shall be preserved and continue to operate to the
102 extent that such amendments are not dependent upon the portion
103 of text which expires pursuant to this section.
104 Section 6. Section 196.182, Florida Statutes, as created by
105 this act, expires December 31, 2036, and shall be repealed on
106 that date.
107 Section 7. This act shall take effect January 1, 2017, if
108 SJR 170, or a similar joint resolution having substantially the
109 same specific intent and purpose, is approved by the electors at
110 the general election to be held in November 2016 or at an
111 earlier special election specifically authorized by law for that