Florida Senate - 2017 COMMITTEE AMENDMENT
Bill No. SB 226
Ì246674DÎ246674
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
03/23/2017 .
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The Committee on Judiciary (Artiles) recommended the following:
1 Senate Amendment (with title amendment)
2
3 Delete lines 71 - 546
4 and insert:
5 Section 2. Subsection (10) of section 193.155, Florida
6 Statutes, is amended to read:
7 193.155 Homestead assessments.—Homestead property shall be
8 assessed at just value as of January 1, 1994. Property receiving
9 the homestead exemption after January 1, 1994, shall be assessed
10 at just value as of January 1 of the year in which the property
11 receives the exemption unless the provisions of subsection (8)
12 apply.
13 (10)(a) If the property appraiser determines that for any
14 year or years within the prior 10 years a person who was not
15 entitled to the homestead property assessment limitation granted
16 under this section was granted the homestead property assessment
17 limitation, the property appraiser making such determination
18 shall serve upon the owner a notice of intent to record in the
19 public records of the county a notice of tax lien against any
20 property owned by that person in the county, and such property
21 must be identified in the notice of tax lien. Such property that
22 is situated in this state is subject to the unpaid taxes, plus a
23 penalty of 50 percent of the unpaid taxes for each year and 15
24 percent interest per annum. However, when a person entitled to
25 exemption pursuant to s. 196.031 inadvertently receives the
26 limitation pursuant to this section following a change of
27 ownership, the assessment of such property must be corrected as
28 provided in paragraph (9)(a), and the person need not pay the
29 unpaid taxes, penalties, or interest. The property appraiser
30 shall waive the unpaid penalties and interest if the property
31 appraiser determines that the person qualified for the property
32 assessment limitation at the time the application was filed; the
33 person acted in good faith; and, other than the improperly
34 received tax savings, the person did not receive any additional
35 financial benefit, such as rental payments or other income. The
36 property appraiser may not waive penalty or interest if the
37 person claimed a homestead-related exemption, limitation, or
38 reduction on another property.
39 (b) If the property appraiser improperly grants the
40 property assessment limitation as a result of a clerical mistake
41 or an omission, the person or entity improperly receiving the
42 property assessment limitation may not be assessed a penalty or
43 interest.
44 (c) Before a lien may be filed, the person or entity so
45 notified must be given 30 days to pay the taxes and any
46 applicable penalties and interest. If the property appraiser
47 improperly grants the property assessment limitation as a result
48 of a clerical mistake or an omission, the person or entity
49 improperly receiving the property assessment limitation may not
50 be assessed a penalty or interest.
51 Section 3. Subsection (7) of section 193.703, Florida
52 Statutes, is amended to read:
53 193.703 Reduction in assessment for living quarters of
54 parents or grandparents.—
55 (7)(a) If the property appraiser determines that for any
56 year within the previous 10 years a property owner who was not
57 entitled to a reduction in assessed value under this section was
58 granted such reduction, the property appraiser shall serve on
59 the owner a notice of intent to record in the public records of
60 the county a notice of tax lien against any property owned by
61 that person in the county, and that property must be identified
62 in the notice of tax lien. Any property that is owned by that
63 person and is situated in this state is subject to the taxes
64 exempted by the improper reduction, plus a penalty of 50 percent
65 of the unpaid taxes for each year and interest at a rate of 15
66 percent per annum. The property appraiser shall waive the unpaid
67 penalties and interest if the property appraiser determines that
68 the person qualified for the reduction at the time the
69 application was filed; the person acted in good faith; and,
70 other than the improperly received tax savings, the person did
71 not receive any additional financial benefit, such as rental
72 payments or other income. The property appraiser may not waive
73 penalty or interest if the person claimed a homestead-related
74 exemption, limitation, or reduction on another property.
75 (b) However, if a reduction is improperly granted due to a
76 clerical mistake or an omission by the property appraiser, the
77 person who improperly received the reduction may not be assessed
78 a penalty or interest.
79 (c) Before such lien may be filed, the owner must be given
80 30 days within which to pay the taxes, penalties, and interest.
81 Such lien is subject to s. 196.161(3).
82 Section 4. Paragraph (d) of subsection (3) of section
83 194.011, Florida 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 at the
91 time of filing by the taxpayer’s written authorization or power
92 of attorney, unless the person filing the petition is listed in
93 s. 194.034(1)(a). A person listed in s. 194.034(1)(a) may file a
94 petition with a value adjustment board without the taxpayer’s
95 signature or written authorization by certifying under penalty
96 of perjury that he or she has authorization to file the petition
97 on behalf of the taxpayer. If a taxpayer notifies the value
98 adjustment board that a petition has been filed for the
99 taxpayer’s property without his or her consent, the value
100 adjustment board may require the person filing the petition to
101 provide written authorization from the taxpayer authorizing the
102 person to proceed with the appeal before a hearing is held. If
103 the value adjustment board finds that a person listed in s.
104 194.034(1)(a) willfully and knowingly filed a petition that was
105 not authorized by the taxpayer, the value adjustment board shall
106 require such person to provide the taxpayer’s written
107 authorization for representation to the value adjustment board
108 clerk before any petition filed by that person is heard, for 1
109 year after imposition of such requirement by the value
110 adjustment board. A power of attorney or written authorization
111 is valid for 1 assessment year, and a new power of attorney or
112 written authorization by the taxpayer is required for each
113 subsequent assessment year. A petition shall also describe the
114 property by parcel number and shall be filed as follows:
115 (d) The petition may be filed, as to valuation issues, at
116 any time during the taxable year on or before the 25th day
117 following the mailing of notice by the property appraiser as
118 provided in subsection (1). With respect to an issue involving
119 the denial of an exemption, an agricultural or high-water
120 recharge classification application, an application for
121 classification as historic property used for commercial or
122 certain nonprofit purposes, or a deferral, the petition must be
123 filed at any time during the taxable year on or before the 30th
124 day following the mailing of the notice by the property
125 appraiser under s. 193.461, s. 193.503, s. 193.625, s. 196.173,
126 or s. 196.193 or notice by the tax collector under s. 197.2425.
127 Upon a showing of extenuating circumstances demonstrating to the
128 value adjustment board that the petitioner was unable to file a
129 petition in a timely manner, the petitioner may file a petition
130 up to 60 days after the deadline; however, the value adjustment
131 board is not required to delay proceedings for the 60-day
132 timeframe and no late petition is authorized after the value
133 adjustment board has concluded its review of petitions.
134 Section 5. Paragraph (a) of subsection (2) of section
135 194.032, Florida Statutes, is amended to read:
136 194.032 Hearing purposes; timetable.—
137 (2)(a) The clerk of the governing body of the county shall
138 prepare a schedule of appearances before the board based on
139 petitions timely filed with him or her. The clerk shall notify
140 each petitioner of the scheduled time of his or her appearance
141 at least 25 calendar days before the day of the scheduled
142 appearance. The notice must indicate whether the petition has
143 been scheduled to be heard at a particular time or during a
144 block of time. If the petition has been scheduled to be heard
145 within a block of time, the beginning and ending of that block
146 of time must be indicated on the notice; however, as provided in
147 paragraph (b), a petitioner may not be required to wait for more
148 than a reasonable time, not to exceed 2 hours, after the
149 beginning of the block of time. The property appraiser must
150 provide a copy of the property record card containing
151 information relevant to the computation of the current
152 assessment, with confidential information redacted, to the
153 petitioner upon receipt of the petition from the clerk
154 regardless of whether the petitioner initiates evidence
155 exchange, unless the property record card is available online
156 from the property appraiser, in which case the property
157 appraiser must notify the petitioner that the property record
158 card is available online. The petitioner and the property
159 appraiser may each reschedule the hearing a single time for good
160 cause. As used in this paragraph, the term “good cause” means
161 circumstances beyond the control of the person seeking to
162 reschedule the hearing which reasonably prevent the party from
163 having adequate representation at the hearing. However, the term
164 does not include being scheduled for two separate hearings in
165 different jurisdictions at the same time or date, unless the
166 hearings involve the same petitioner or the property appraiser
167 and petitioner agree to reschedule the hearing. Before the
168 commencement of hearings for the value adjustment board roll
169 year, the property appraiser and the individual, agent, or legal
170 entity that signed the petition may identify up to 10 business
171 days per roll year in which they are unavailable for hearings.
172 If the hearing is rescheduled by the petitioner or the property
173 appraiser, the clerk shall notify the petitioner of the
174 rescheduled time of his or her appearance at least 15 calendar
175 days before the day of the rescheduled appearance, unless this
176 notice is waived by both parties.
177 Section 6. Subsection (1) of section 194.035, Florida
178 Statutes, is amended to read:
179 194.035 Special magistrates; property evaluators.—
180 (1) In counties having a population of more than 75,000,
181 the board shall appoint special magistrates for the purpose of
182 taking testimony and making recommendations to the board, which
183 recommendations the board may act upon without further hearing.
184 These special magistrates may not be elected or appointed
185 officials or employees of the county but shall be selected from
186 a list of those qualified individuals who are willing to serve
187 as special magistrates. Employees and elected or appointed
188 officials of a taxing jurisdiction or of the state may not serve
189 as special magistrates. The clerk of the board shall annually
190 notify such individuals or their professional associations to
191 make known to them that opportunities to serve as special
192 magistrates exist. The Department of Revenue shall provide a
193 list of qualified special magistrates to any county with a
194 population of 75,000 or less. Subject to appropriation, the
195 department shall reimburse counties with a population of 75,000
196 or less for payments made to special magistrates appointed for
197 the purpose of taking testimony and making recommendations to
198 the value adjustment board pursuant to this section. The
199 department shall establish a reasonable range for payments per
200 case to special magistrates based on such payments in other
201 counties. Requests for reimbursement of payments outside this
202 range shall be justified by the county. If the total of all
203 requests for reimbursement in any year exceeds the amount
204 available pursuant to this section, payments to all counties
205 shall be prorated accordingly. If a county having a population
206 less than 75,000 does not appoint a special magistrate to hear
207 each petition, the person or persons designated to hear
208 petitions before the value adjustment board or the attorney
209 appointed to advise the value adjustment board shall attend the
210 training provided pursuant to subsection (3), regardless of
211 whether the person would otherwise be required to attend, but
212 shall not be required to pay the tuition fee specified in
213 subsection (3). A special magistrate appointed to hear issues of
214 exemptions, classifications, and determinations that a change of
215 ownership, a change of ownership or control, or a qualifying
216 improvement has occurred shall be a member of The Florida Bar
217 with no less than 5 years’ experience in the area of ad valorem
218 taxation. A special magistrate appointed to hear issues
219 regarding the valuation of real estate shall be a state
220 certified real estate appraiser with not less than 5 years’
221 experience in real property valuation. A special magistrate
222 appointed to hear issues regarding the valuation of tangible
223 personal property shall be a designated member of a nationally
224 recognized appraiser’s organization with not less than 5 years’
225 experience in tangible personal property valuation. A special
226 magistrate need not be a resident of the county in which he or
227 she serves. A special magistrate may not represent a person
228 before the board in any tax year during which he or she has
229 served that board as a special magistrate. An appraisal
230 performed by a special magistrate may not be submitted as
231 evidence to the value adjustment board in any roll year during
232 which he or she has served that board as a special magistrate.
233 Before appointing a special magistrate, a value adjustment board
234 shall verify the special magistrate’s qualifications. The value
235 adjustment board shall ensure that the selection of special
236 magistrates is based solely upon the experience and
237 qualifications of the special magistrate and is not influenced
238 by the property appraiser. The special magistrate shall
239 accurately and completely preserve all testimony and, in making
240 recommendations to the value adjustment board, shall include
241 proposed findings of fact, conclusions of law, and reasons for
242 upholding or overturning the determination of the property
243 appraiser. The expense of hearings before magistrates and any
244 compensation of special magistrates shall be borne three-fifths
245 by the board of county commissioners and two-fifths by the
246 school board. When appointing special magistrates or when
247 scheduling special magistrates for specific hearings, the board,
248 the board attorney, and the board clerk may not consider the
249 dollar amount or percentage of any assessment reductions
250 recommended by any special magistrate in the current year or in
251 any previous year.
252 Section 7. Paragraph (a) of subsection (9) of section
253 196.011, Florida Statutes, is amended to read:
254 196.011 Annual application required for exemption.—
255 (9)(a) A county may, at the request of the property
256 appraiser and by a majority vote of its governing body, waive
257 the requirement that an annual application or statement be made
258 for exemption of property within the county after an initial
259 application is made and the exemption granted. The waiver under
260 this subsection of the annual application or statement
261 requirement applies to all exemptions under this chapter except
262 the exemption under s. 196.1995. Notwithstanding such waiver,
263 refiling of an application or statement shall be required when
264 any property granted an exemption is sold or otherwise disposed
265 of, when the ownership changes in any manner, when the applicant
266 for homestead exemption ceases to use the property as his or her
267 homestead, or when the status of the owner changes so as to
268 change the exempt status of the property. In its deliberations
269 on whether to waive the annual application or statement
270 requirement, the governing body shall consider the possibility
271 of fraudulent exemption claims which may occur due to the waiver
272 of the annual application requirement. The owner of any property
273 granted an exemption who is not required to file an annual
274 application or statement shall notify the property appraiser
275 promptly whenever the use of the property or the status or
276 condition of the owner changes so as to change the exempt status
277 of the property. If any property owner fails to so notify the
278 property appraiser and the property appraiser determines that
279 for any year within the prior 10 years the owner was not
280 entitled to receive such exemption, the owner of the property is
281 subject to the taxes exempted as a result of such failure plus
282 15 percent interest per annum and a penalty of 50 percent of the
283 taxes exempted. Except for homestead exemptions controlled by s.
284 196.161, the property appraiser making such determination shall
285 record in the public records of the county a notice of tax lien
286 against any property owned by that person or entity in the
287 county, and such property must be identified in the notice of
288 tax lien. Such property is subject to the payment of all taxes
289 and penalties. Such lien when filed shall attach to any
290 property, identified in the notice of tax lien, owned by the
291 person who illegally or improperly received the exemption. If
292 such person no longer owns property in that county but owns
293 property in some other county or counties in the state, the
294 property appraiser shall record a notice of tax lien in such
295 other county or counties, identifying the property owned by such
296 person or entity in such county or counties, and it shall become
297 a lien against such property in such county or counties. The
298 property appraiser shall waive the unpaid penalties and interest
299 if the property appraiser determines that the person qualified
300 for the exemption at the time the application was filed; the
301 person acted in good faith; and, other than the improperly
302 received tax savings, the person did not receive any additional
303 financial benefit, such as rental payments or other income. The
304 property appraiser may not waive penalty or interest if the
305 person claimed a similar exemption, limitation, or reduction on
306 another property, such as two homestead-related exemptions.
307 Section 8. Subsections (5) and (7) of section 196.012,
308 Florida Statutes, are amended to read:
309 196.012 Definitions.—For the purpose of this chapter, the
310 following terms are defined as follows, except where the context
311 clearly indicates otherwise:
312 (5) “Educational institution” means a federal, state,
313 parochial, church, or private school, college, or university
314 conducting regular classes and courses of study required for
315 eligibility to certification by, accreditation to, or membership
316 in the State Department of Education of Florida, Southern
317 Association of Colleges and Schools, or the Florida Council of
318 Independent Schools; a nonprofit private school the principal
319 activity of which is conducting regular classes and courses of
320 study accepted for continuing postgraduate dental education
321 credit by a board of the Division of Medical Quality Assurance;
322 educational direct-support organizations created pursuant to ss.
323 1001.24, 1004.28, and 1004.70; a nonprofit entity that issues
324 industry certifications identified by the Chancellor of Career
325 and Adult Education as being eligible for workforce education
326 funding per approval by the State Board of Education pursuant to
327 s. 1008.44 or its successor; a nonprofit entity that has entered
328 into statewide articulation agreements with the State Board of
329 Education for articulation of postsecondary credit for related
330 degrees for approved industry certifications; facilities located
331 on the property of eligible entities which will become owned by
332 those entities on a date certain; and institutions of higher
333 education, as defined under and participating in the Higher
334 Educational Facilities Financing Act.
335 (7) “Charitable purpose” means a function or service that
336 which is of such a community service that its discontinuance
337 could legally result in the allocation of public funds for the
338 continuance of the function or service. It is not necessary that
339 public funds be allocated for such function or service but only
340 that any such allocation would be legal. If a nonprofit entity
341 receives a determination from the Internal Revenue Service that
342 it is exempt from federal income tax under s. 501(a) of the
343 Internal Revenue Code as an organization described in s.
344 501(c)(3) of that code, a rebuttable presumption of charitable
345 purpose exists for purposes of this chapter. The presumption may
346 be rebutted by the property appraiser with clear and convincing
347 evidence.
348 Section 9. Subsection (9) of section 196.075, Florida
349 Statutes, is amended to read:
350 196.075 Additional homestead exemption for persons 65 and
351 older.—
352 (9)(a) If the property appraiser determines that for any
353 year within the immediately previous 10 years a person who was
354 not entitled to the additional homestead exemption under this
355 section was granted such an exemption, the property appraiser
356 shall serve upon the owner a notice of intent to record in the
357 public records of the county a notice of tax lien against any
358 property owned by that person in the county, and that property
359 must be identified in the notice of tax lien. Any property that
360 is owned by the taxpayer and is situated in this state is
361 subject to the taxes exempted by the improper homestead
362 exemption, plus a penalty of 50 percent of the unpaid taxes for
363 each year and interest at a rate of 15 percent per annum. The
364 property appraiser shall waive the unpaid penalties and interest
365 if the property appraiser determines that the person qualified
366 for the exemption at the time the application was filed; the
367 person acted in good faith; and, other than the improperly
368 received tax savings, the person did not receive any additional
369 financial benefit, such as rental payments or other income. The
370 property appraiser may not waive penalty or interest if the
371 person claimed a homestead-related exemption, limitation, or
372 reduction on another property.
373 (b) However, if such an exemption is improperly granted as
374 a result of a clerical mistake or an omission by the property
375 appraiser, the person who improperly received the exemption may
376 not be assessed a penalty and interest.
377 (c) Before any such lien may be filed, the owner must be
378 given 30 days within which to pay the taxes, penalties, and
379 interest. Such a lien is subject to the procedures and
380 provisions set forth in s. 196.161(3).
381 Section 10. Subsection (4) of section 196.183, Florida
382 Statutes, is amended to read:
383 196.183 Exemption for tangible personal property.—
384 (4) Owners of property previously assessed by the property
385 appraiser without a return being filed may, at the option of the
386 property appraiser, qualify for the exemption under this section
387 without filing an initial return.
388 Section 11. Section 196.198, Florida Statutes, is amended
389 to read:
390 196.198 Educational property exemption.—Educational
391 institutions within this state and their property used by them
392 or by any other exempt entity or educational institution
393 predominantly or exclusively for educational purposes are exempt
394 from taxation in proportion to the extent of the exempt use of
395 property, as defined in s. 196.012. Sheltered workshops
396 providing rehabilitation and retraining of individuals who have
397 disabilities and exempted by a certificate under s. (d) of the
398 federal Fair Labor Standards Act of 1938, as amended, are
399 declared wholly educational in purpose and are exempt from
400 certification, accreditation, and membership requirements set
401 forth in s. 196.012. Those portions of property of college
402 fraternities and sororities certified by the president of the
403 college or university to the appropriate property appraiser as
404 being essential to the educational process are exempt from ad
405 valorem taxation. The use of property by public fairs and
406 expositions chartered by chapter 616 is presumed to be an
407 educational use of such property and is exempt from ad valorem
408 taxation to the extent of such use. Property used exclusively
409 for educational purposes shall be deemed owned by an educational
410 institution if the entity owning 100 percent of the educational
411 institution is owned by the identical persons who own the
412 property, or if the entity owning 100 percent of the educational
413 institution and the entity owning the property are owned by the
414 identical natural persons. Land, buildings, and other
415 improvements to real property used exclusively for educational
416 purposes shall be deemed owned by an educational institution if
417 the entity owning 100 percent of the land is a nonprofit entity
418 and the land is used, under a ground lease or other contractual
419 arrangement, by an educational institution that owns the
420 buildings and other improvements to the real property, is a
421 nonprofit entity under s. 501(c)(3) of the Internal Revenue
422 Code, and provides education limited to students in
423 prekindergarten through grade 8. If legal title to property is
424 held by a governmental agency that leases the property to a
425 lessee, the property shall be deemed to be owned by the
426 governmental agency and used exclusively for educational
427 purposes if the governmental agency continues to use such
428 property exclusively for educational purposes pursuant to a
429 sublease or other contractual agreement with that lessee. If the
430 title to land is held by the trustee of an irrevocable inter
431 vivos trust and if the trust grantor owns 100 percent of the
432 entity that owns an educational institution that is using the
433 land exclusively for educational purposes, the land is deemed to
434 be property owned by the educational institution for purposes of
435 this exemption. Property owned by an educational institution
436 shall be deemed to be used for an educational purpose if the
437 institution has taken affirmative steps to prepare the property
438 for educational use. The term “affirmative steps” means
439 environmental or land use permitting activities, creation of
440 architectural plans or schematic drawings, land clearing or site
441 preparation, construction or renovation activities, or other
442 similar activities that demonstrate commitment of the property
443 to an educational use.
444 Section 12. Subsection (1) of section 196.202, Florida
445 Statutes, is amended to read:
446 196.202 Property of widows, widowers, blind persons, and
447 persons totally and permanently disabled.—
448 (1) Property to the value of $5,000 $500 of every widow,
449 widower, blind person, or totally and permanently disabled
450 person who is a bona fide resident of this state is exempt from
451 taxation. As used in this section, the term “totally and
452 permanently disabled person” means a person who is currently
453 certified by a physician licensed in this state, by the United
454 States Department of Veterans Affairs or its predecessor, or by
455 the Social Security Administration to be totally and permanently
456 disabled.
457
458 ================= T I T L E A M E N D M E N T ================
459 And the title is amended as follows:
460 Delete lines 5 - 39
461 and insert:
462 claiming adverse possession; amending ss. 193.155,
463 193.703, 196.011, and 196.075, F.S.; providing
464 criteria under which a property appraiser must waive
465 unpaid penalties and interest for improper nonpayment
466 or reduction payment of ad valorem taxes by certain
467 property owners claiming a homestead exemption;
468 prohibiting such waiver under certain circumstances;
469 amending s. 194.011, F.S.; authorizing petitioners,
470 upon a certain showing of extenuating circumstances,
471 to file petitions with value adjustment boards within
472 a specified timeframe after certain deadlines, subject
473 to certain limitations; amending s. 194.032, F.S.;
474 providing construction relating to the rescheduling of
475 certain hearings for good cause; authorizing property
476 appraisers and certain entities to identify a
477 specified number of days per roll year in which they
478 are unavailable for hearings; amending s. 194.035,
479 F.S.; specifying the circumstances under which a
480 special magistrate’s appraisal may not be submitted as
481 evidence to a value adjustment board; 196.012, F.S.;
482 redefining the terms “educational institution” and
483 “charitable purpose”; amending s. 196.183, F.S.;
484 providing that property owners assessed, rather than
485 previously assessed, by property appraisers without a
486 certain return filed may qualify for an exemption for
487 tangible personal property under certain
488 circumstances; amending s. 196.198, F.S.; revising a
489 tax exemption for educational institutions to provide
490 that property used predominantly for educational
491 purposes is exempt from taxation in proportion to the
492 extent of such use; amending s. 196.202, F.S.;
493 revising the value of property of widows, widowers,
494 blind persons, and persons totally and permanently
495 disabled which is exempt from taxation; amending s.
496 200.069, F.S.;