Florida Senate - 2019                                     SB 564
       
       
        
       By Senator Hooper
       
       
       
       
       
       16-00808A-19                                           2019564__
    1                        A bill to be entitled                      
    2         An act relating to truth in millage notices; amending
    3         s. 200.069, F.S.; authorizing property appraisers to
    4         make notices of proposed property taxes available on
    5         their websites in lieu of mailing the notices;
    6         authorizing property appraisers to use electronic
    7         technology and devices for certain formatting
    8         purposes; requiring a property appraiser electing to
    9         post such notices on the website to present a plan to
   10         the board of county commissioners; providing
   11         construction; requiring such websites to provide
   12         certain options for receiving notices to taxpayers;
   13         requiring such property appraisers, for a specified
   14         timeframe, to mail notices containing specified
   15         information to taxpayers listed on assessment rolls;
   16         requiring such property appraisers to mail a
   17         notification containing specified information to new
   18         property owners; amending ss. 192.0105, 193.073,
   19         193.114, and 193.1142, F.S.; conforming provisions to
   20         changes made by the act; amending s. 194.011, F.S.;
   21         revising timeframes for filing petitions with the
   22         value adjustment board as to valuation issues;
   23         providing an effective date.
   24          
   25  Be It Enacted by the Legislature of the State of Florida:
   26  
   27         Section 1. Section 200.069, Florida Statutes, is amended to
   28  read:
   29         200.069 Notice of proposed property taxes and non-ad
   30  valorem assessments.—Pursuant to s. 200.065(2)(b), the property
   31  appraiser, in the name of the taxing authorities and local
   32  governing boards levying non-ad valorem assessments within his
   33  or her jurisdiction and at the expense of the county, shall in
   34  accordance with subsection (1) prepare and make available on the
   35  property appraiser’s website or deliver by first-class mail to
   36  each taxpayer to be listed on the current year’s assessment roll
   37  a notice of proposed property taxes, which must notice shall
   38  contain the elements and use the format provided in the
   39  following form specified in this section. Notwithstanding the
   40  provisions of s. 195.022, no county officer shall use a form
   41  other than that provided herein. The Department of Revenue may
   42  adjust the spacing and placement on the form of the elements
   43  listed in this section as it considers necessary based on
   44  changes in conditions necessitated by various taxing
   45  authorities. If the elements are in the order listed, the
   46  placement of the listed columns may be varied at the discretion
   47  and expense of the property appraiser, and the property
   48  appraiser may use printing or electronic technology and devices
   49  to complete the form, the spacing, and the placement of the
   50  information in the columns. A county officer may use a form
   51  other than that provided by the department for purposes of this
   52  part, but only if his or her office pays the related expenses
   53  and he or she obtains prior written permission from the
   54  executive director of the department; however, a county officer
   55  may not use a form the substantive content of which is at
   56  variance with the form prescribed by the department. The county
   57  officer may continue to use such an approved form until the law
   58  that specifies the form is amended or repealed or until the
   59  officer receives written disapproval from the executive
   60  director.
   61         (1) If the property appraiser elects to post the notices on
   62  the property appraiser’s website in lieu of mailing the notices,
   63  the following requirements apply:
   64         (a) Before posting the notices, the property appraiser must
   65  present the plan to make notices available on the property
   66  appraiser’s website at a public meeting of the board of county
   67  commissioners. The presentation is for informational purposes
   68  only, and the plan does not require prior approval by the board.
   69         (b) The website must provide an option for a taxpayer to
   70  request and receive an e-mail notification within 3 business
   71  days after the most recent notices are posted on the website.
   72  The website must also provide an option for the taxpayer to
   73  continue receiving notices via first-class mail by contacting
   74  the property appraiser’s office by telephone or mail.
   75         (c) Beginning in the year in which a property appraiser
   76  implements a web-based noticing system and for 2 years
   77  thereafter, the property appraiser must prepare and mail to each
   78  taxpayer who is listed on the current year’s assessment roll a
   79  notice containing all of the following information:
   80         1. Notification that notices of proposed property taxes are
   81  posted on the property appraiser’s website and will no longer be
   82  delivered by first-class mail unless the taxpayer elects to
   83  continue receiving the notices by mail.
   84         2. Notification that the website allows the taxpayer to
   85  request and receive an e-mail notification and provides an
   86  option for the taxpayer to elect to continue receiving notices
   87  by first-class mail.
   88         3. Instructions as to how the taxpayer may elect to
   89  continue to receive notices by mail by contacting the property
   90  appraiser’s office by telephone or mail.
   91         4. The following notice:
   92  
   93            APPEALING YOUR VALUATION OR EXEMPTION STATUS           
   94  
   95         If you feel the market value of your property is inaccurate
   96  or does not reflect fair market value, or if you feel you are
   97  entitled to an exemption or classification that is not reflected
   98  in your notice of proposed property taxes, contact your county
   99  property appraiser at ...(phone number)... or ...(location)....
  100         If the property appraiser’s office is unable to resolve the
  101  matter as to market value, classification, or an exemption, you
  102  may file a petition for adjustment with the Value Adjustment
  103  Board. Petition forms are available from the county property
  104  appraiser and must be filed ON OR BEFORE ...(date)....
  105         If you FAIL to file a petition with the Value Adjustment
  106  Board on or before that date, you will be PROHIBITED FROM
  107  CONTESTING YOUR ASSESSMENT with the Value Adjustment Board.
  108  
  109         (d) For changes in ownership of property, the property
  110  appraiser must send each new property owner, via first-class
  111  mail, a notice that includes the following information:
  112         1. Notification that notices of proposed property taxes are
  113  available on the property appraiser’s website.
  114         2. Notification that the property appraiser’s website
  115  allows the taxpayer to request and receive an e-mail
  116  notification and provides an option for the taxpayer to elect to
  117  receive notices delivered by first-class mail.
  118         3. Instructions as to how the taxpayer may elect to
  119  continue receiving notices by mail by contacting the property
  120  appraiser’s office by telephone or mail.
  121         4. The following notice:
  122  
  123            APPEALING YOUR VALUATION OR EXEMPTION STATUS           
  124  
  125         If you feel the market value of your property is inaccurate
  126  or does not reflect fair market value, or if you feel you are
  127  entitled to an exemption or classification that is not reflected
  128  in your notice of proposed property taxes, contact your county
  129  property appraiser at ...(phone number)... or ...(location)....
  130         If the property appraiser’s office is unable to resolve the
  131  matter as to market value, classification, or an exemption, you
  132  may file a petition for adjustment with the Value Adjustment
  133  Board. Petition forms are available from the county property
  134  appraiser and must be filed ON OR BEFORE ...(date)....
  135         If you FAIL to file a petition with the Value Adjustment
  136  Board on or before that date, you will be PROHIBITED FROM
  137  CONTESTING YOUR ASSESSMENT with the Value Adjustment Board.
  138  
  139         (2)(a) The first page of the notice of proposed property
  140  taxes must shall read:
  141                  NOTICE OF PROPOSED PROPERTY TAXES                
  142                    DO NOT PAY—THIS IS NOT A BILL                  
  143         The taxing authorities which levy property taxes against
  144  your property will soon hold PUBLIC HEARINGS to adopt budgets
  145  and tax rates for the next year.
  146         The purpose of these PUBLIC HEARINGS is to receive opinions
  147  from the general public and to answer questions on the proposed
  148  tax change and budget PRIOR TO TAKING FINAL ACTION.
  149         Each taxing authority may AMEND OR ALTER its proposals at
  150  the hearing.
  151         (b)(2)(a) The notice shall include a brief legal
  152  description of the property, the name and mailing address of the
  153  owner of record, and the tax information applicable to the
  154  specific parcel in question. The information shall be in
  155  columnar form. There shall be seven column headings which shall
  156  read: “Taxing Authority,” “Your Property Taxes Last Year,” “Last
  157  Year’s Adjusted Tax Rate (Millage),” “Your Taxes This Year IF NO
  158  Budget Change Is Adopted,” “Tax Rate This Year IF PROPOSED
  159  Budget Is Adopted (Millage),” “Your Taxes This Year IF PROPOSED
  160  Budget Change Is Adopted,” and “A Public Hearing on the Proposed
  161  Taxes and Budget Will Be Held:.”
  162         (c)(b) As used in this section, the term “last year’s
  163  adjusted tax rate” means the rolled-back rate calculated
  164  pursuant to s. 200.065(1).
  165         (3) There shall be under each column heading an entry for
  166  the county; the school district levy required pursuant to s.
  167  1011.60(6); other operating school levies; the municipality or
  168  municipal service taxing unit or units in which the parcel lies,
  169  if any; the water management district levying pursuant to s.
  170  373.503; the independent special districts in which the parcel
  171  lies, if any; and for all voted levies for debt service
  172  applicable to the parcel, if any.
  173         (4) For each entry listed in subsection (3), there shall
  174  appear on the notice the following:
  175         (a) In the first column, a brief, commonly used name for
  176  the taxing authority or its governing body. The entry in the
  177  first column for the levy required pursuant to s. 1011.60(6)
  178  shall be “By State Law.” The entry for other operating school
  179  district levies shall be “By Local Board.” Both school levy
  180  entries shall be indented and preceded by the notation “Public
  181  Schools:”. For each voted levy for debt service, the entry shall
  182  be “Voter Approved Debt Payments.”
  183         (b) In the second column, the gross amount of ad valorem
  184  taxes levied against the parcel in the previous year. If the
  185  parcel did not exist in the previous year, the second column
  186  shall be blank.
  187         (c) In the third column, last year’s adjusted tax rate or,
  188  in the case of voted levies for debt service, the tax rate
  189  previously authorized by referendum.
  190         (d) In the fourth column, the gross amount of ad valorem
  191  taxes which will apply to the parcel in the current year if each
  192  taxing authority levies last year’s adjusted tax rate or, in the
  193  case of voted levies for debt service, the amount previously
  194  authorized by referendum.
  195         (e) In the fifth column, the tax rate that each taxing
  196  authority must levy against the parcel to fund the proposed
  197  budget or, in the case of voted levies for debt service, the tax
  198  rate previously authorized by referendum.
  199         (f) In the sixth column, the gross amount of ad valorem
  200  taxes that must be levied in the current year if the proposed
  201  budget is adopted.
  202         (g) In the seventh column, the date, the time, and a brief
  203  description of the location of the public hearing required
  204  pursuant to s. 200.065(2)(c).
  205         (5) Following the entries for each taxing authority, a
  206  final entry shall show: in the first column, the words “Total
  207  Property Taxes:” and in the second, fourth, and sixth columns,
  208  the sum of the entries for each of the individual taxing
  209  authorities. The second, fourth, and sixth columns shall,
  210  immediately below said entries, be labeled Column 1, Column 2,
  211  and Column 3, respectively. Below these labels shall appear, in
  212  boldfaced type, the statement: SEE REVERSE SIDE FOR EXPLANATION.
  213         (6)(a) The second page of the notice shall state the
  214  parcel’s market value and for each taxing authority that levies
  215  an ad valorem tax against the parcel:
  216         1. The assessed value, value of exemptions, and taxable
  217  value for the previous year and the current year.
  218         2. Each assessment reduction and exemption applicable to
  219  the property, including the value of the assessment reduction or
  220  exemption and tax levies to which they apply.
  221         (b) The reverse side of the second page shall contain
  222  definitions and explanations for the values included on the
  223  front side.
  224         (7) The following statement shall appear after the values
  225  listed on the front of the second page:
  226  
  227         If you feel that the market value of your property is
  228  inaccurate or does not reflect fair market value, or if you are
  229  entitled to an exemption or classification that is not reflected
  230  above, contact your county property appraiser at ...(phone
  231  number)... or ...(location)....
  232         If the property appraiser’s office is unable to resolve the
  233  matter as to market value, classification, or an exemption, you
  234  may file a petition for adjustment with the Value Adjustment
  235  Board. Petition forms are available from the county property
  236  appraiser and must be filed ON OR BEFORE ...(date)....
  237         (8) The reverse side of the first page of the form shall
  238  read:
  239  
  240                             EXPLANATION                           
  241  
  242  *COLUMN 1—“YOUR PROPERTY TAXES LAST YEAR”
  243  This column shows the taxes that applied last year to your
  244  property. These amounts were based on budgets adopted last year
  245  and your property’s previous taxable value.
  246  *COLUMN 2—“YOUR TAXES IF NO BUDGET CHANGE IS ADOPTED”
  247  This column shows what your taxes will be this year IF EACH
  248  TAXING AUTHORITY DOES NOT CHANGE ITS PROPERTY TAX LEVY. These
  249  amounts are based on last year’s budgets and your current
  250  assessment.
  251  *COLUMN 3—“YOUR TAXES IF PROPOSED BUDGET CHANGE IS ADOPTED”
  252  This column shows what your taxes will be this year under the
  253  BUDGET ACTUALLY PROPOSED by each local taxing authority. The
  254  proposal is NOT final and may be amended at the public hearings
  255  shown on the front side of this notice. The difference between
  256  columns 2 and 3 is the tax change proposed by each local taxing
  257  authority and is NOT the result of higher assessments.
  258  
  259  *Note: Amounts shown on this form do NOT reflect early payment
  260  discounts you may have received or may be eligible to receive.
  261  (Discounts are a maximum of 4 percent of the amounts shown on
  262  this form.)
  263         (9) The bottom portion of the notice shall further read in
  264  bold, conspicuous print:
  265  
  266         “Your final tax bill may contain non-ad valorem
  267         assessments which may not be reflected on this notice
  268         such as assessments for roads, fire, garbage,
  269         lighting, drainage, water, sewer, or other
  270         governmental services and facilities which may be
  271         levied by your county, city, or any special district.”
  272  
  273         (10)(a) If requested by the local governing board levying
  274  non-ad valorem assessments and agreed to by the property
  275  appraiser, the notice specified in this section may contain a
  276  notice of proposed or adopted non-ad valorem assessments. If so
  277  agreed, the notice shall be titled:
  278  
  279                  NOTICE OF PROPOSED PROPERTY TAXES                
  280                       AND PROPOSED OR ADOPTED                     
  281                     NON-AD VALOREM ASSESSMENTS                    
  282                    DO NOT PAY—THIS IS NOT A BILL                  
  283  
  284  There must be a clear partition between the notice of proposed
  285  property taxes and the notice of proposed or adopted non-ad
  286  valorem assessments. The partition must be a bold, horizontal
  287  line approximately 1/8-inch thick. By rule, the department shall
  288  provide a format for the form of the notice of proposed or
  289  adopted non-ad valorem assessments which meets the following
  290  minimum requirements:
  291         1. There must be subheading for columns listing the levying
  292  local governing board, with corresponding assessment rates
  293  expressed in dollars and cents per unit of assessment, and the
  294  associated assessment amount.
  295         2. The purpose of each assessment must also be listed in
  296  the column listing the levying local governing board if the
  297  purpose is not clearly indicated by the name of the board.
  298         3. Each non-ad valorem assessment for each levying local
  299  governing board must be listed separately.
  300         4. If a county has too many municipal service benefit units
  301  or assessments to be listed separately, it shall combine them by
  302  function.
  303         5. A brief statement outlining the responsibility of the
  304  tax collector and each levying local governing board as to any
  305  non-ad valorem assessment must be provided on the form,
  306  accompanied by directions as to which office to contact for
  307  particular questions or problems.
  308         (b) If the notice includes all adopted non-ad valorem
  309  assessments, the provisions contained in subsection (9) shall
  310  not be placed on the notice.
  311         Section 2. Paragraph (a) of subsection (1) of section
  312  192.0105, Florida Statutes, is amended to read:
  313         192.0105 Taxpayer rights.—There is created a Florida
  314  Taxpayer’s Bill of Rights for property taxes and assessments to
  315  guarantee that the rights, privacy, and property of the
  316  taxpayers of this state are adequately safeguarded and protected
  317  during tax levy, assessment, collection, and enforcement
  318  processes administered under the revenue laws of this state. The
  319  Taxpayer’s Bill of Rights compiles, in one document, brief but
  320  comprehensive statements that summarize the rights and
  321  obligations of the property appraisers, tax collectors, clerks
  322  of the court, local governing boards, the Department of Revenue,
  323  and taxpayers. Additional rights afforded to payors of taxes and
  324  assessments imposed under the revenue laws of this state are
  325  provided in s. 213.015. The rights afforded taxpayers to assure
  326  that their privacy and property are safeguarded and protected
  327  during tax levy, assessment, and collection are available only
  328  insofar as they are implemented in other parts of the Florida
  329  Statutes or rules of the Department of Revenue. The rights so
  330  guaranteed to state taxpayers in the Florida Statutes and the
  331  departmental rules include:
  332         (1) THE RIGHT TO KNOW.—
  333         (a) The right to be provided sent a notice of proposed
  334  property taxes and proposed or adopted non-ad valorem
  335  assessments (see ss. 194.011(1), 200.065(2)(b) and (d) and
  336  (13)(a), and 200.069). The notice must also inform the taxpayer
  337  that the final tax bill may contain additional non-ad valorem
  338  assessments (see s. 200.069(9)).
  339  
  340  Notwithstanding the right to information contained in this
  341  subsection, under s. 197.122 property owners are held to know
  342  that property taxes are due and payable annually and are charged
  343  with a duty to ascertain the amount of current and delinquent
  344  taxes and obtain the necessary information from the applicable
  345  governmental officials.
  346         Section 3. Paragraph (a) of subsection (1) of section
  347  193.073, Florida Statutes, is amended to read:
  348         193.073 Erroneous returns; estimate of assessment when no
  349  return filed.—
  350         (1)(a) Upon discovery that an erroneous or incomplete
  351  statement of personal property has been filed by a taxpayer or
  352  that all the property of a taxpayer has not been returned for
  353  taxation, the property appraiser shall mail a notice informing
  354  the taxpayer that an erroneous or incomplete statement of
  355  personal property has been filed. Such notice shall be mailed at
  356  any time before the mailing or posting of the notice required in
  357  s. 200.069. The taxpayer has 30 days after the date the notice
  358  is mailed to provide the property appraiser with a complete
  359  return listing all property for taxation.
  360         Section 4. Paragraphs (a) and (b) of subsection (4) of
  361  section 193.114, Florida Statutes, are amended to read:
  362         193.114 Preparation of assessment rolls.—
  363         (4)(a) For every change made to the assessed or taxable
  364  value of a parcel on an assessment roll subsequent to the
  365  mailing or posting of the notice provided for in s. 200.069, the
  366  property appraiser shall document the reason for such change in
  367  the public records of the office of the property appraiser in a
  368  manner acceptable to the executive director or the executive
  369  director’s designee.
  370         (b) For every change that decreases the assessed or taxable
  371  value of a parcel on an assessment roll between the time of
  372  complete submission of the tax roll pursuant to s. 193.1142(3)
  373  and the mailing or posting of the notice provided for in s.
  374  200.069, the property appraiser shall document the reason for
  375  such change in the public records of the office of the property
  376  appraiser in a manner acceptable to the executive director or
  377  the executive director’s designee.
  378         Section 5. Paragraph (b) of subsection (4) of section
  379  193.1142, Florida Statutes, is amended to read:
  380         193.1142 Approval of assessment rolls.—
  381         (4) The department is authorized to issue a review notice
  382  to a county property appraiser within 30 days of a complete
  383  submission of the assessment rolls of that county. Such review
  384  notice shall be in writing; shall set forth with specificity all
  385  reasons relied on by the department as a basis for issuing the
  386  review notice; shall specify all supporting data, surveys, and
  387  statistical compilations for review; and shall set forth with
  388  particularity remedial steps which the department requires the
  389  property appraiser to take in order to obtain approval of the
  390  tax roll. In the event that such notice is issued:
  391         (b) The notice required pursuant to s. 200.069 shall not be
  392  issued or posted on a website prior to approval of an assessment
  393  roll for the county or prior to institution of interim roll
  394  procedures under s. 193.1145.
  395         Section 6. Paragraph (d) of subsection (3) of section
  396  194.011, Florida Statutes, is amended, and subsection (1) of
  397  that section is republished, to read:
  398         194.011 Assessment notice; objections to assessments.—
  399         (1) Each taxpayer whose property is subject to real or
  400  tangible personal ad valorem taxes shall be notified of the
  401  assessment of each taxable item of such property, as provided in
  402  s. 200.069.
  403         (3) A petition to the value adjustment board must be in
  404  substantially the form prescribed by the department.
  405  Notwithstanding s. 195.022, a county officer may not refuse to
  406  accept a form provided by the department for this purpose if the
  407  taxpayer chooses to use it. A petition to the value adjustment
  408  board must be signed by the taxpayer or be accompanied at the
  409  time of filing by the taxpayer’s written authorization or power
  410  of attorney, unless the person filing the petition is listed in
  411  s. 194.034(1)(a). A person listed in s. 194.034(1)(a) may file a
  412  petition with a value adjustment board without the taxpayer’s
  413  signature or written authorization by certifying under penalty
  414  of perjury that he or she has authorization to file the petition
  415  on behalf of the taxpayer. If a taxpayer notifies the value
  416  adjustment board that a petition has been filed for the
  417  taxpayer’s property without his or her consent, the value
  418  adjustment board may require the person filing the petition to
  419  provide written authorization from the taxpayer authorizing the
  420  person to proceed with the appeal before a hearing is held. If
  421  the value adjustment board finds that a person listed in s.
  422  194.034(1)(a) willfully and knowingly filed a petition that was
  423  not authorized by the taxpayer, the value adjustment board shall
  424  require such person to provide the taxpayer’s written
  425  authorization for representation to the value adjustment board
  426  clerk before any petition filed by that person is heard, for 1
  427  year after imposition of such requirement by the value
  428  adjustment board. A power of attorney or written authorization
  429  is valid for 1 assessment year, and a new power of attorney or
  430  written authorization by the taxpayer is required for each
  431  subsequent assessment year. A petition shall also describe the
  432  property by parcel number and shall be filed as follows:
  433         (d) The petition may be filed, as to valuation issues, at
  434  any time during the taxable year on or before the 25th day
  435  following the later of the mailing of notice by the property
  436  appraiser or, if the property appraiser has opted to provide the
  437  notice under subsection (1), the posting of notice on the
  438  property appraiser’s website or the e-mail notification of the
  439  posting of notice on the property appraiser’s website as
  440  provided in subsection (1). With respect to an issue involving
  441  the denial of an exemption, an agricultural or high-water
  442  recharge classification application, an application for
  443  classification as historic property used for commercial or
  444  certain nonprofit purposes, or a deferral, the petition must be
  445  filed at any time during the taxable year on or before the 30th
  446  day following the mailing of the notice by the property
  447  appraiser under s. 193.461, s. 193.503, s. 193.625, s. 196.173,
  448  or s. 196.193 or notice by the tax collector under s. 197.2425.
  449         Section 7. This act shall take effect July 1, 2019.