Florida Senate - 2019                        COMMITTEE AMENDMENT
       Bill No. SB 562
       
       
       
       
       
       
                                Ì4826087Î482608                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/07/2019           .                                
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       The Committee on Community Affairs (Diaz) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Section 193.626, Florida Statutes, is created to
    6  read:
    7         193.626 Homestead assessment limitation for school district
    8  levy purposes for certain persons age 65 years or older.—
    9         (1) For purposes of school district levies, the assessed
   10  value of real estate used as a homestead by a person age 65
   11  years or older who has legal or equitable title to the property
   12  and who has held legal or equitable title to the property and
   13  maintained permanent residence thereon for at least 25 years
   14  shall not increase above the assessed value on the January 1
   15  immediately following the date the property owner becomes
   16  eligible for treatment under this section.
   17         (2) Those persons entitled to and receiving the homestead
   18  exemption under s. 196.031 may apply for and receive the
   19  assessment limitation provided under this section.
   20         (3) If title is held jointly with right of survivorship,
   21  the person residing on the property and otherwise qualifying may
   22  receive the entire amount of the assessment limitation provided
   23  under this section.
   24         (4) If a property appraiser determines that, for any year
   25  within the immediately previous 10 years, a person who was not
   26  entitled to the assessment limitation under this section was
   27  granted such limitation, the property appraiser shall serve upon
   28  the owner a notice of intent to record in the public records of
   29  the county a notice of tax lien against any property owned by
   30  that person in the county, which property must be identified in
   31  the notice of tax lien. Any property that is owned by the
   32  taxpayer and that is situated in this state is subject to the
   33  taxes limited by the improper assessment limitation, plus a
   34  penalty of 50 percent of the unpaid taxes for each year and
   35  interest at a rate of 15 percent per annum. However, if such
   36  assessment limitation is improperly granted as a result of a
   37  clerical error or omission by the property appraiser, the person
   38  who improperly received the limitation may not be assessed the
   39  penalty and interest. Before any such lien is filed, the owner
   40  must be given 30 days within which to pay the taxes, penalties,
   41  and interest. Such a lien is subject to the procedures and
   42  provisions set forth in s. 196.161(3).
   43         (5)This section first applies to the 2021 property tax
   44  roll.
   45         Section 2. This act shall take effect on the effective date
   46  of the amendment to the State Constitution proposed by SJR 344
   47  or a joint resolution having substantially the same specific
   48  intent and purpose, if such amendment to the State Constitution
   49  is approved at the general election held in November 2020 or at
   50  an earlier special election specifically authorized by law for
   51  that purpose.
   52  
   53  ================= T I T L E  A M E N D M E N T ================
   54  And the title is amended as follows:
   55         Delete everything before the enacting clause
   56  and insert:
   57                        A bill to be entitled                      
   58         An act relating to homestead assessments; creating s.
   59         193.626, F.S.; providing a homestead assessment
   60         limitation for the purpose of school district levies
   61         to certain persons age 65 years or older; authorizing
   62         persons entitled to and receiving a certain homestead
   63         exemption to apply for and receive the limitation;
   64         authorizing specified other persons to receive the
   65         limitation; requiring a property appraiser who makes a
   66         certain determination to serve upon the owner a notice
   67         of intent to record a tax lien against the property;
   68         providing that such property is subject to certain
   69         taxes, penalties, and interest; providing an exception
   70         from such penalties and interest; providing that an
   71         owner must be given a specified timeframe to pay
   72         taxes, penalties, and interest before a lien is filed;
   73         providing requirements for such a lien; providing
   74         applicability; providing a contingent effective date.