Florida Senate - 2016                       CS for CS for SB 172
       
       
        
       By the Committees on Finance and Tax; and Community Affairs; and
       Senator Brandes
       
       593-02010-16                                           2016172c2
    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.
   23          
   24  Be It Enacted by the Legislature of the State of Florida:
   25  
   26         Section 1. Section 193.624, Florida Statutes, is amended to
   27  read:
   28         193.624 Assessment of real residential property.—
   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
   34  inverters.
   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
   56  deposit.
   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
   69  read:
   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)
   82  apply.
   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
  112  purpose.