Florida Senate - 2018                                    SB 1406
       
       
        
       By Senator Perry
       
       
       
       
       
       8-01635-18                                            20181406__
    1                        A bill to be entitled                      
    2         An act relating to property tax administration;
    3         amending s. 196.141, F.S.; authorizing property
    4         appraisers to contract for services to examine or
    5         audit homestead tax exemptions claimed on assessment
    6         rolls; specifying the sole source of, and a limit on,
    7         a contractor’s compensation; providing an effective
    8         date.
    9          
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Section 196.141, Florida Statutes, is amended to
   13  read:
   14         196.141 Homestead exemptions; duty of property appraiser;
   15  contracted services.—
   16         (1) The property appraiser shall examine each claim for
   17  exemption filed with or referred to him or her and shall allow
   18  the same, if found to be in accordance with law, by marking the
   19  same approved and by making the proper deductions on the tax
   20  books.
   21         (2) The property appraiser may contract for services to
   22  examine or audit homestead tax exemptions claimed on assessment
   23  rolls. A contractor’s compensation must consist solely of a
   24  portion, not to exceed 33 percent, of the back taxes, penalties,
   25  and interest imposed pursuant to this chapter and collected on
   26  the assessments resulting from the contractor’s examination or
   27  audit and the removal of homestead exemptions from previous
   28  assessment rolls or tax rolls.
   29         Section 2. This act shall take effect July 1, 2018.