Florida Senate - 2020                        COMMITTEE AMENDMENT
       Bill No. SB 1662
                              LEGISLATIVE ACTION                        
                    Senate             .             House              

       The Committee on Community Affairs (Albritton) recommended the
    1         Senate Amendment (with title amendment)
    3         Delete lines 48 - 62
    4  and insert:
    5         (b)The exemption under paragraph (a) shall be applied to a
    6  current tax year if the real estate owned and used as a
    7  homestead is acquired by the veteran after January 1 of the
    8  current tax year and the veteran received the exemption on
    9  another property in the immediately prior tax year.
   10  Notwithstanding the exemption filing requirements of s. 196.011,
   11  to receive the exemption under this paragraph, the veteran must
   12  file an application with the property appraiser and may do so at
   13  any time during the current tax year. If the application is
   14  filed after the 25th day following the date the property
   15  appraiser mails the assessment notice under s. 200.069, the
   16  exemption shall be processed as a correction pursuant to s.
   17  197.122(3). The application must identify both the previous
   18  homestead and the new property and certify under oath that the
   19  veteran meets all of the following requirements:
   20         1.He or she is otherwise qualified to receive the
   21  exemption under paragraph (a).
   22         2.He or she holds legal or beneficial title to the new
   23  property.
   24         3.He or she uses or intends to use the new property as his
   25  or her homestead.
   26         Section 3. Subsection (3) of section 197.122, Florida
   27  Statutes, is amended to read:
   28         197.122 Lien of taxes; application.—
   29         (3) A property appraiser shall correct an assessment to
   30  reflect an exemption granted under s. 196.081(1)(b) if the
   31  application for the exemption was filed after the 25th day
   32  following the date the property appraiser mails the assessment
   33  notice under s. 200.069. A property appraiser may also correct a
   34  material mistake of fact relating to an essential condition of
   35  the subject property to reduce an assessment if to do so
   36  requires only the exercise of judgment as to the effect of the
   37  mistake of fact on the assessed or taxable value of the
   38  property.
   39         (a) As used in this subsection, the term “an essential
   40  condition of the subject property” means a characteristic of the
   41  subject parcel, including only:
   42         1. Environmental restrictions, zoning restrictions, or
   43  restrictions on permissible use;
   44         2. Acreage;
   45         3. Wetlands or other environmental lands that are or have
   46  been restricted in use because of such environmental features;
   47         4. Access to usable land;
   48         5. Any characteristic of the subject parcel which, in the
   49  property appraiser’s opinion, caused the appraisal to be clearly
   50  erroneous; or
   51         6. Depreciation of the property that was based on a latent
   52  defect of the property which existed but was not readily
   53  discernible by inspection on January 1, but not depreciation
   54  from any other cause.
   55         (b) The material mistake of fact, or the assessment
   56  benefiting from an exemption granted under s. 196.081(1)(b) if
   57  the application for the exemption was filed after the 25th day
   58  following the date the property appraiser mails the assessment
   59  notice under s. 200.069, may be corrected by the property
   60  appraiser, in the same manner as provided by law for performing
   61  the act in the first place only within 1 year after the approval
   62  of the tax roll pursuant to s. 193.1142. If corrected, the tax
   63  roll becomes valid ab initio and does not affect the enforcement
   64  of the collection of the tax. If the correction results in a
   65  refund of taxes paid on the basis of an erroneous assessment
   66  included on the current year’s tax roll, the property appraiser
   67  may request the department to pass upon the refund request
   68  pursuant to s. 197.182 or may submit the correction and refund
   69  order directly to the tax collector in accordance with the
   70  notice provisions of s. 197.182(2). Corrections to tax rolls for
   71  previous years which result in refunds must be made pursuant to
   72  s. 197.182.
   74  ================= T I T L E  A M E N D M E N T ================
   75  And the title is amended as follows:
   76         Delete line 11
   77  and insert:
   78         with the property appraiser; amending s. 197.122,
   79         F.S.; providing a requirement and a procedure for a
   80         property appraiser, under certain circumstances, to
   81         correct an assessment to reflect the exemption;
   82         providing an effective