Florida Senate - 2018 SB 650 By Senator Baxley 12-00483-18 2018650__ 1 A bill to be entitled 2 An act relating to the administrative review of 3 property taxes; amending s. 194.011, F.S.; providing 4 that under certain circumstances, petitions to the 5 value adjustment board may be late filed within a 6 specified timeframe, subject to certain limitations; 7 providing an effective date. 8 9 Be It Enacted by the Legislature of the State of Florida: 10 11 Section 1. Paragraph (d) of subsection (3) of section 12 194.011, Florida Statutes, is amended to read: 13 194.011 Assessment notice; objections to assessments.— 14 (3) A petition to the value adjustment board must be in 15 substantially the form prescribed by the department. 16 Notwithstanding s. 195.022, a county officer may not refuse to 17 accept a form provided by the department for this purpose if the 18 taxpayer chooses to use it. A petition to the value adjustment 19 board must be signed by the taxpayer or be accompanied at the 20 time of filing by the taxpayer’s written authorization or power 21 of attorney, unless the person filing the petition is listed in 22 s. 194.034(1)(a). A person listed in s. 194.034(1)(a) may file a 23 petition with a value adjustment board without the taxpayer’s 24 signature or written authorization by certifying under penalty 25 of perjury that he or she has authorization to file the petition 26 on behalf of the taxpayer. If a taxpayer notifies the value 27 adjustment board that a petition has been filed for the 28 taxpayer’s property without his or her consent, the value 29 adjustment board may require the person filing the petition to 30 provide written authorization from the taxpayer authorizing the 31 person to proceed with the appeal before a hearing is held. If 32 the value adjustment board finds that a person listed in s. 33 194.034(1)(a) willfully and knowingly filed a petition that was 34 not authorized by the taxpayer, the value adjustment board shall 35 require such person to provide the taxpayer’s written 36 authorization for representation to the value adjustment board 37 clerk before any petition filed by that person is heard, for 1 38 year after imposition of such requirement by the value 39 adjustment board. A power of attorney or written authorization 40 is valid for 1 assessment year, and a new power of attorney or 41 written authorization by the taxpayer is required for each 42 subsequent assessment year. A petition shall also describe the 43 property by parcel number and shall be filed as follows: 44 (d) The petition may be filed, as to valuation issues, at 45 any time during the taxable year on or before the 25th day 46 following the mailing of notice by the property appraiser as 47 provided in subsection (1). With respect to an issue involving 48 the denial of an exemption, an agricultural or high-water 49 recharge classification application, an application for 50 classification as historic property used for commercial or 51 certain nonprofit purposes, or a deferral, the petition must be 52 filed at any time during the taxable year on or before the 30th 53 day following the mailing of the notice by the property 54 appraiser under s. 193.461, s. 193.503, s. 193.625, s. 196.173, 55 or s. 196.193 or notice by the tax collector under s. 197.2425. 56 If the petitioner identifies extenuating circumstances 57 demonstrating to the value adjustment board that the petitioner 58 was unable to file a petition in a timely manner, the petitioner 59 may file a petition within 60 days after the deadline. However, 60 the value adjustment board is not required to delay proceedings 61 for the 60-day timeframe and no late petition is authorized 62 after the value adjustment board has concluded its review of 63 petitions. 64 Section 2. This act shall take effect July 1, 2018.