Florida Senate - 2017 CS for SB 390
By the Committee on Community Affairs; and Senator Hutson
578-02149-17 2017390c1
1 A bill to be entitled
2 An act relating to reimbursement of certain taxes;
3 providing definitions; authorizing partial
4 reimbursement of ad valorem taxes paid on homestead
5 properties that are rendered uninhabitable from damage
6 inflicted by a hurricane or tornado during 2016;
7 requiring that application for such reimbursement be
8 made with the property appraiser by a specified date;
9 providing application requirements; requiring that the
10 property owner provide documentation that the property
11 was uninhabitable; requiring each property appraiser
12 to determine an owner’s entitlement to reimbursement
13 and the reimbursement amount using a specified
14 formula; limiting the reimbursement amount;
15 authorizing an owner to file a petition with the value
16 adjustment board if the application for reimbursement
17 is not fully granted; requiring property appraisers to
18 submit reimbursement lists to the Department of
19 Revenue by a specified date; requiring that the
20 department retain funds for the purpose of paying
21 claims that are subsequently granted by a value
22 adjustment board; requiring the department to
23 determine the total reimbursement payments and to
24 disburse checks from a specified trust fund;
25 prohibiting knowingly and willingly giving false
26 information for the purpose of claiming reimbursement;
27 providing a criminal penalty; requiring that
28 undeliverable reimbursement checks be forwarded to the
29 certifying property appraiser; providing
30 appropriations; providing for certifying forward
31 unexpended funds; providing for reimbursement of the
32 state sales tax paid on the purchase of a mobile home
33 to replace a mobile home that experienced major damage
34 from a hurricane or tornado during 2016; requiring
35 that application for such reimbursement be made with
36 the property appraiser; providing application
37 requirements; requiring that the owner provide
38 documentation of damage to the mobile home; requiring
39 each property appraiser to determine an owner’s
40 entitlement to reimbursement; requiring the department
41 to calculate reimbursement amounts; limiting the
42 reimbursement amount; requiring property appraisers to
43 submit reimbursement lists to the department by a
44 specified date; authorizing an owner to file a
45 petition with the value adjustment board if the
46 application for reimbursement is not fully granted;
47 requiring that the department retain funds for the
48 purpose of paying claims that are subsequently granted
49 by a value adjustment board; requiring the department
50 to determine the total reimbursement payments;
51 providing a criminal penalty for a specified
52 prohibited act; providing an appropriation; providing
53 legislative intent; providing an effective date.
54
55 Be It Enacted by the Legislature of the State of Florida:
56
57 Section 1. Partial reimbursement for ad valorem taxes paid
58 on residential property rendered uninhabitable due to a
59 hurricane or tornado during 2016.—
60 (1) As used in this section, the term “uninhabitable” means
61 a residential structure that cannot be used for a period of 60
62 days or more for the purpose for which it was constructed as a
63 result of damage from a hurricane or tornado during 2016.
64 However, if a property owner lives in an uninhabitable structure
65 because alternative living quarters are unavailable, the owner
66 is eligible for a partial reimbursement as provided in this
67 section.
68 (2)(a) If a residential structure has been granted a
69 homestead exemption under s. 196.031, Florida Statutes, and the
70 structure is rendered uninhabitable as a result of damage from a
71 hurricane or tornado during 2016, the ad valorem taxes paid for
72 that residential structure for the 2016 tax year shall be
73 partially reimbursed as set forth in this section.
74 (b) An owner must file a notarized application on or before
75 March 1, 2018, with the property appraiser of the county in
76 which the uninhabitable structure is located. Failure to file
77 such application on or before March 1, 2018, constitutes a
78 waiver of any claim for reimbursement under this section. The
79 application must be filed in the manner and form prescribed by
80 the property appraiser and must, at a minimum, identify the
81 uninhabitable structure, the date the damage occurred, and the
82 number of days the property was uninhabitable. Documentation
83 supporting the claim that the property was uninhabitable must
84 accompany the application. Such documentation may include
85 utility bills, insurance information, contractors’ statements,
86 building permit applications, and building code inspections or
87 certificates of occupancy.
88 (3)(a) Upon receipt of the application, the property
89 appraiser shall review the documentation contained therein to
90 determine whether the owner is entitled to a partial
91 reimbursement under this section. If the property appraiser
92 determines that the owner is entitled to reimbursement, the
93 property appraiser must calculate the reimbursement amount. The
94 reimbursement shall be an amount equal to the total ad valorem
95 taxes paid on the homestead property for the 2016 tax year,
96 multiplied by a ratio equal to the number of days the property
97 was uninhabitable after the damage occurred during 2016 divided
98 by 366. However, the amount of reimbursement may not exceed
99 $1,500.
100 (b) The property appraiser shall compile a list of property
101 owners entitled to a partial reimbursement and shall specify the
102 amount each property owner shall receive. The list shall be
103 submitted to the Department of Revenue by April 1, 2018, through
104 an online application provided by the department.
105 (4)(a) The property appraiser shall notify an owner by mail
106 if the property appraiser determines that the owner is not
107 entitled to receive the reimbursement for which the owner
108 applied. Such notification must be made on or before April 1,
109 2018. If an owner’s application for reimbursement is not fully
110 granted, the owner may file a petition with the value adjustment
111 board for review of that decision. The petition must be filed
112 with the value adjustment board within 30 days after the mailing
113 of the notice by the property appraiser.
114 (b) The value adjustment board must review the petitions as
115 expeditiously as possible at the same time the board is
116 considering denials of homestead exemptions pursuant to ss.
117 194.032 and 196.151, Florida Statutes.
118 (c) By May 10, 2018, the property appraiser shall notify
119 the department of the total dollar amount of reimbursements
120 denied for which petitions with the value adjustment board have
121 been filed.
122 (5)(a) Upon receipt of the reimbursement lists from the
123 property appraisers, but before disbursing any reimbursement
124 checks, the department shall set aside a dollar amount equal to
125 the total amount of money requested in petitions that were filed
126 with value adjustment boards, or $700,000, whichever is less.
127 Thereafter, the department shall calculate the total dollar
128 value of all approved reimbursement requests submitted by the
129 property appraisers and shall distribute reimbursement checks in
130 accordance with paragraph (3)(a) to property owners whose
131 applications for reimbursement were approved by the property
132 appraiser. If the total amount of reimbursements requested
133 exceeds the amount available for that purpose, the department
134 shall reduce all reimbursement checks by a percentage sufficient
135 to reduce total reimbursement payments to an amount equal to the
136 appropriation, less any amount retained to pay for requests made
137 in petitions that were filed with value adjustment boards.
138 (b) The retained amount set aside pursuant to paragraph (a)
139 shall be used to pay claims that the property appraiser denied
140 but which the value adjustment boards granted. The department
141 may not pay claims for reimbursement from this retained amount
142 until all appeals to the value adjustment boards are final. If
143 reimbursements made under paragraph (a) were reduced by the
144 department, reimbursements granted by the value adjustment
145 boards shall be reduced by the same percentage. If the total
146 adjusted reimbursements approved by the value adjustment boards
147 exceed the amount retained by the department for paying these
148 reimbursements, the department shall reduce these reimbursement
149 checks by a percentage sufficient to reduce total reimbursement
150 payments to an amount equal to the amount retained.
151 (c) The department shall disburse reimbursement checks from
152 its Administrative Trust Fund to the persons indicated in the
153 reimbursement lists and shall forward all undeliverable
154 reimbursement checks to the certifying property appraiser for
155 subsequent delivery attempts.
156 (6) A person who knowingly and willfully gives false
157 information for the purpose of claiming reimbursement under this
158 section commits a misdemeanor of the first degree, punishable as
159 provided in s. 775.082, Florida Statutes, or by a fine not
160 exceeding $5,000, or both.
161 Section 2. Reimbursement for sales taxes paid to replace
162 mobile homes damaged by a hurricane or tornado during 2016.—
163 (1) As used in this section, the term:
164 (a) “Major damage” means that a mobile home that, as a
165 result of damage from a hurricane or tornado during 2016, is
166 more than 50 percent destroyed and cannot be repaired or made
167 habitable for less than the amount of its value before the
168 hurricane or tornado during 2016.
169 (b) “Mobile home” means a mobile home as defined in s.
170 320.01(2)(a), Florida Statutes, a manufactured home as defined
171 in s. 320.01(2)(b), Florida Statutes, or a trailer as defined in
172 s. 320.08(10), Florida Statutes.
173 (c) “Permanent residence” and “permanent resident” have the
174 same meanings as provided in s. 196.012, Florida Statutes.
175 (2) If a mobile home is purchased to replace a mobile home
176 that experienced major damage and the mobile home was the
177 permanent residence of a permanent resident of this state, the
178 state sales tax paid on the purchase of the replacement mobile
179 home shall be reimbursed in the following manner:
180 (a) A notarized application must be filed on or before May
181 1, 2018, by the owner with the property appraiser of the county
182 in which the damaged mobile home was located. Failure to file
183 such application on or before May 1, 2018, constitutes a waiver
184 of any claim for reimbursement under this section. The
185 application must be filed in the manner and form prescribed by
186 the property appraiser.
187 (b) The application must identify the mobile home that
188 experienced major damage and the date the damage occurred.
189 Documentation attesting to major damage of the mobile home, a
190 copy of the invoice for the replacement mobile home, and a copy
191 of the invoice for the installation of the replacement mobile
192 home in the state must accompany the application. Documentation
193 attesting to the major damage may include insurance information,
194 information from the Federal Emergency Management Agency, and
195 information from the American Red Cross.
196 (3) Upon receipt of the application, the property appraiser
197 shall investigate the documentation contained therein to verify
198 the mobile home experienced major damage and shall calculate the
199 reimbursement amount by calculating an amount equal to the state
200 sales tax paid on the purchase price of the replacement mobile
201 home, as determined by the tax tables of the Department of
202 Revenue. However, the amount of reimbursement may not exceed
203 $1,500 for any individual mobile home. The property appraiser
204 shall compile a list of owners entitled to reimbursement and
205 shall submit the reimbursement list to the Department of Revenue
206 by June 1, 2018, through an online application provided by the
207 department.
208 (4)(a) The property appraiser shall notify the owner by
209 mail if the property appraiser determines that the owner is not
210 entitled to receive the reimbursement that he or she applied for
211 under this section. Such notification must be made on or before
212 June 1, 2018. The owner may file a petition with the value
213 adjustment board for review of that decision. The petition must
214 be filed with the value adjustment board within 30 days after
215 the mailing of the notice by the property appraiser.
216 (b) The value adjustment board shall consider these
217 petitions as expeditiously as possible at the same time the
218 board considers denials of homestead exemptions pursuant to ss.
219 194.032 and 196.151, Florida Statutes.
220 (c) By July 10, 2018, the property appraiser shall notify
221 the department of the total number of applications which were
222 denied but for which petitions with the value adjustment board
223 have been filed. The department shall determine the total dollar
224 value of all petitions which were filed with the value
225 adjustment boards.
226 (5)(a) Upon receipt of the reimbursement lists from the
227 property appraisers, but before disbursing any reimbursement
228 checks, the department shall set aside a dollar amount equal to
229 the total amount of money requested in the petitions that were
230 filed with the value adjustment boards, or $500,000, whichever
231 is less. Thereafter, the department shall calculate the total
232 dollar value of all approved reimbursement requests submitted by
233 the property appraisers and shall distribute reimbursement
234 checks in accordance with the provisions of subsection (3) to
235 owners whose applications for reimbursement were granted by the
236 property appraiser. If the total amount of reimbursements
237 requested exceeds the amount available for that purpose, the
238 department shall reduce all reimbursement checks by a percentage
239 sufficient to reduce total reimbursement payments to an amount
240 equal to the appropriation, less any amount retained to pay for
241 requests made in petitions that were filed with value adjustment
242 boards.
243 (b) The retained amount set aside under paragraph (a) shall
244 be used to pay those claims that were denied by the property
245 appraiser but which the value adjustment boards granted. The
246 department may not pay claims for reimbursement from this
247 retained amount until all appeals to the value adjustment boards
248 are final. If reimbursements made under paragraph (a) were
249 reduced by the department, reimbursements granted by the value
250 adjustment boards shall be reduced by the same percentage. If
251 the total adjusted reimbursements approved by the value
252 adjustment boards exceed the amount retained by the department
253 for paying these reimbursements, the department shall further
254 reduce all reimbursement checks by a percentage sufficient to
255 reduce these reimbursement payments to an amount equal to the
256 amount retained.
257 (c) The department shall disburse reimbursement checks from
258 its Administrative Trust Fund to the persons indicated in the
259 reimbursement lists and shall forward all undeliverable
260 reimbursement checks to the certifying property appraiser for
261 subsequent delivery attempts.
262 (6) A person who receives reimbursement under section 1 is
263 not eligible for the reimbursement provided by this section.
264 (7) A person who knowingly and willfully gives false
265 information for the purpose of claiming reimbursement under this
266 section commits a misdemeanor of the first degree, punishable as
267 provided in s. 775.082, Florida Statutes, or by a fine not
268 exceeding $5,000, or both.
269 Section 3. The sum of $4 million is appropriated from the
270 General Revenue Fund to the Administrative Trust Fund of the
271 Department of Revenue for purposes of providing reimbursements
272 under section 1 of this act.
273 Section 4. The sum of $2 million is appropriated from the
274 General Revenue Fund to the Administrative Trust Fund of the
275 Department of Revenue for purposes of providing state sales tax
276 reimbursements under section 2 of this act.
277 Section 5. The sum of $60,000 is appropriated from the
278 General Revenue Fund to the Administrative Trust Fund of the
279 Department of Revenue for purposes of administering this act.
280 Section 6. Notwithstanding the provisions of s. 216.301,
281 Florida Statutes, to the contrary and in accordance with s.
282 216.351, Florida Statutes, the Executive Office of the Governor
283 shall, on July 1, certify forward all unexpended funds
284 appropriated pursuant to this act.
285 Section 7. It is the intent of the Legislature that
286 payments made to residents under this act be considered
287 disaster-relief assistance within the meaning of s. 139 of the
288 Internal Revenue Code.
289 Section 8. This act shall take effect July 1, 2017.