Florida Senate - 2017 COMMITTEE AMENDMENT Bill No. SB 1350 Ì820170oÎ820170 LEGISLATIVE ACTION Senate . House . . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— The Committee on Community Affairs (Young) recommended the following: 1 Senate Amendment (with title amendment) 2 3 Delete lines 34 - 69 4 and insert: 5 (2) The board of county commissioners and the property 6 appraiser may contract for services to examine or audit 7 homestead tax exemptions claimed on assessment rolls. An 8 agreement for contracted services shall specify that the 9 contractor may only receive a portion, not to exceed 50 percent, 10 of the penalties and interest imposed pursuant to this chapter 11 which are collected on any assessment made as a result of the 12 contractor’s examination or audit. The contractor may not 13 contact the person suspected of not being entitled to a 14 homestead exemption. If a contractor finds that a person was not 15 entitled to a homestead exemption, the contractor shall notify 16 the property appraiser of the finding. If after due 17 consideration, the property appraiser finds that the person is 18 not entitled under the law to the exemption, the property 19 appraiser shall immediately make out a notice of such 20 disapproval, giving the reasons therefor, a copy of which notice 21 must be served upon the taxpayer by the property appraiser 22 either by personal delivery or by registered mail to the post 23 office address given by the taxpayer. The taxpayer may appeal to 24 the value adjustment board the decision of the property 25 appraiser refusing to allow the exemption, and the board shall 26 review the evidence presented to the property appraiser upon 27 which the taxpayer based the claim for exemption and shall hear 28 the taxpayer in person or by agent on behalf of his or her right 29 to such exemption. The value adjustment board shall reverse the 30 decision of the property appraiser in the cause and grant 31 exemption to the taxpayer if in its judgment the taxpayer is 32 entitled thereto or shall affirm the decision of the property 33 appraiser. The action of the board is final in the cause unless 34 the taxpayer shall, within 15 days from the date of refusal of 35 the exemption by the board, file in the circuit court of the 36 county in which the homestead is situated a proceeding against 37 the property appraiser for a declaratory judgment as is provided 38 by chapter 86 or other appropriate proceeding. The failure of 39 the taxpayer to appear before the property appraiser or value 40 adjustment board or to file any paper other than the application 41 above provided does not constitute any bar or defense to the 42 proceedings. 43 44 ================= T I T L E A M E N D M E N T ================ 45 And the title is amended as follows: 46 Delete lines 3 - 11 47 and insert: 48 s. 196.141, F.S.; authorizing the board of county 49 commissioners and the property appraiser to contract 50 for services to examine or audit homestead tax 51 exemptions claimed on assessment rolls; requiring 52 agreements for contracted services to specify a 53 limitation for the portion of penalties and interest a 54 contractor may receive; prohibiting contractors from 55 contacting persons suspected of not being entitled to 56 homestead exemptions; requiring such contractors to 57 notify the property appraiser of their findings; 58 specifying procedures and requirements for the 59 property appraiser’s notice of disapproval of such 60 exemptions, for taxpayer appeals before the value 61 adjustment board, and for certain proceedings in 62 circuit court for a declaratory judgment; providing 63 construction; amending s. 196.161, F.S.; revising