Florida Senate - 2021 COMMITTEE AMENDMENT
Bill No. CS for CS for SB 1186
Ì324278CÎ324278
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
04/22/2021 .
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The Committee on Appropriations (Brandes) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Subsection (4) of section 193.155, Florida
6 Statutes, is amended to read:
7 193.155 Homestead assessments.—Homestead property shall be
8 assessed at just value as of January 1, 1994. Property receiving
9 the homestead exemption after January 1, 1994, shall be assessed
10 at just value as of January 1 of the year in which the property
11 receives the exemption unless the provisions of subsection (8)
12 apply.
13 (4)(a) Except as provided in paragraph (b) and s. 193.624,
14 changes, additions, or improvements to homestead property shall
15 be assessed at just value as of the first January 1 after the
16 changes, additions, or improvements are substantially completed.
17 (b)1. Changes, additions, or improvements that replace all
18 or a portion of homestead property damaged or destroyed by
19 misfortune or calamity shall not increase the homestead
20 property’s assessed value when the square footage of the
21 homestead property as changed or improved does not exceed 110
22 percent of the square footage of the homestead property before
23 the damage, or destruction, or voluntary elevation of the
24 homestead property if:
25 a. The homestead property was damaged or destroyed by
26 misfortune or calamity; or
27 b. At the time the voluntary elevation commenced:
28 (I) The homestead property was not deemed uninhabitable in
29 part or in whole under state or local law;
30 (II) All ad valorem taxes, special assessments, county or
31 municipal utility charges, and other government-imposed liens
32 against the homestead property had been paid; and
33 (III) The homestead property did not comply with the
34 Federal Emergency Management Agency’s National Flood Insurance
35 Program requirements and Florida Building Code elevation
36 requirements and was elevated in compliance with such
37 requirements. The property owner must provide elevation
38 certificates for both the original and elevated homestead
39 property. For purposes of this subsection, the term “voluntary
40 elevation” or “voluntarily elevated” means the elevation of an
41 existing nonconforming homestead property or the removal and
42 rebuilding of a nonconforming homestead property. Conforming
43 areas below an elevated structure designated only for parking,
44 storage, or access may not be included in the 110 percent
45 calculation unless the area exceeds 110 percent of the lowest
46 level square footage before the voluntary elevation, in which
47 case the area in excess of 110 percent of the lowest level
48 square footage before the voluntary elevation shall be included
49 in the 110 percent calculation.
50
51 Additionally, the homestead property’s assessed value may shall
52 not increase if the total square footage of the homestead
53 property as changed, or improved, or elevated does not exceed
54 1,500 square feet.
55 2. This paragraph does not apply if, after completion of
56 the voluntary elevation, there is a change in the classification
57 of the property pursuant to s. 195.073(1).
58 (c) Changes, additions, or improvements that do not cause
59 the total to exceed 110 percent of the total square footage of
60 the homestead property before the qualifying damage, or
61 destruction, or voluntary elevation or that do not cause the
62 total to exceed 1,500 total square feet shall be reassessed as
63 provided under subsection (1). The homestead property’s assessed
64 value shall be increased by the just value of that portion of
65 the changed or improved homestead property which is in excess of
66 110 percent of the square footage of the homestead property
67 before the qualifying damage, or destruction, or voluntary
68 elevation or of that portion exceeding 1,500 square feet.
69 Homestead property damaged, or destroyed, or voluntarily
70 elevated by misfortune or calamity which, after being changed or
71 improved, has a square footage of less than 100 percent of the
72 homestead property’s total square footage before the qualifying
73 damage, or destruction, or voluntary elevation shall be assessed
74 pursuant to subsection (5).
75 (d) For changes, additions, or improvements made to replace
76 property that was damaged or destroyed by misfortune or
77 calamity, this subsection paragraph applies to the changes,
78 additions, or improvements commenced within 3 years after the
79 January 1 following the qualifying damage or destruction of the
80 homestead property.
81 (e)(c) Changes, additions, or improvements that replace all
82 or a portion of real property that was damaged, or destroyed, or
83 voluntarily elevated by misfortune or calamity shall be assessed
84 upon substantial completion as if such qualifying damage, or
85 destruction, or voluntary elevation had not occurred and in
86 accordance with paragraph (b) if the owner of such property:
87 1. Was permanently residing on such property when the
88 qualifying damage, or destruction, or voluntary elevation
89 occurred;
90 2. Was not entitled to receive homestead exemption on such
91 property as of January 1 of that year; and
92 3. Applies for and receives homestead exemption on such
93 property the following year.
94 (f)(d) Changes, additions, or improvements include
95 improvements made to common areas or other improvements made to
96 property other than to the homestead property by the owner or by
97 an owner association, which improvements directly benefit the
98 homestead property. Such changes, additions, or improvements
99 shall be assessed at just value, and the just value shall be
100 apportioned among the parcels benefiting from the improvement.
101 Section 2. Subsection (6) of section 193.1554, Florida
102 Statutes, is amended to read:
103 193.1554 Assessment of nonhomestead residential property.—
104 (6)(a) Except as provided in paragraph (b) and s. 193.624,
105 changes, additions, or improvements to nonhomestead residential
106 property shall be assessed at just value as of the first January
107 1 after the changes, additions, or improvements are
108 substantially completed.
109 (b)1. Changes, additions, or improvements that replace all
110 or a portion of nonhomestead residential property damaged or
111 destroyed by misfortune or calamity shall not increase the
112 property’s assessed value when the square footage of the
113 property as changed or improved does not exceed 110 percent of
114 the square footage of the property before the damage, or
115 destruction, or voluntary elevation of the property if:
116 a. The property was damaged or destroyed by misfortune or
117 calamity; or
118 b. At the time the voluntary elevation commenced:
119 (I) The property was not deemed uninhabitable in part or in
120 whole under state or local law;
121 (II) All ad valorem taxes, special assessments, county or
122 municipal utility charges, and other government-imposed liens
123 against the nonhomestead property had been paid; and
124 (III) The property did not comply with the Federal
125 Emergency Management Agency’s National Flood Insurance Program
126 requirements and Florida Building Code elevation requirements
127 and was elevated in compliance with such requirements. The
128 property owner must provide elevation certificates for both the
129 original and the elevated property. For purposes of this
130 subsection, the term “voluntary elevation” or “voluntarily
131 elevated” means the elevation of an existing nonconforming
132 nonhomestead residential property or the removal and rebuilding
133 of a nonconforming nonhomestead residential property. Conforming
134 areas below an elevated structure designated only for parking,
135 storage, or access may not be included in the 110 percent
136 calculation unless the area exceeds 110 percent of the lowest
137 level square footage before the voluntary elevation, in which
138 case the area in excess of 110 percent of the lowest level
139 square footage before the voluntary elevation shall be included
140 in the 110 percent calculation.
141
142 Additionally, the property’s assessed value may shall not
143 increase if the total square footage of the property as changed,
144 or improved, or elevated does not exceed 1,500 square feet.
145 2. This paragraph does not apply if, after completion of
146 the voluntary elevation, there is a change in the classification
147 of the property pursuant to s. 195.073(1).
148 (c) Changes, additions, or improvements that do not cause
149 the total to exceed 110 percent of the total square footage of
150 the property before the qualifying damage, or destruction, or
151 voluntary elevation or that do not cause the total to exceed
152 1,500 total square feet shall be reassessed as provided under
153 subsection (3). The property’s assessed value shall be increased
154 by the just value of that portion of the changed or improved
155 property which is in excess of 110 percent of the square footage
156 of the property before the qualifying damage, or destruction, or
157 voluntary elevation or of that portion exceeding 1,500 square
158 feet. Property damaged, or destroyed, or voluntarily elevated by
159 misfortune or calamity which, after being changed or improved,
160 has a square footage of less than 100 percent of the property’s
161 total square footage before the qualifying damage, or
162 destruction, or voluntary elevation shall be assessed pursuant
163 to subsection (8).
164 (d) For changes, additions, or improvements made to replace
165 property that was damaged or destroyed by misfortune or
166 calamity, this subsection paragraph applies to the changes,
167 additions, or improvements commenced within 3 years after the
168 January 1 following the qualifying damage or destruction of the
169 property.
170 (e)(c) Changes, additions, or improvements include
171 improvements made to common areas or other improvements made to
172 property other than to the nonhomestead residential property by
173 the owner or by an owner association, which improvements
174 directly benefit the property. Such changes, additions, or
175 improvements shall be assessed at just value, and the just value
176 shall be apportioned among the parcels benefiting from the
177 improvement.
178 Section 3. This act shall take effect on the effective date
179 of the amendment to the State Constitution proposed by SJR 1182
180 or a similar joint resolution having substantially the same
181 specific intent and purpose, if such amendment to the State
182 Constitution is approved at the general election held in
183 November 2022 or at an earlier special election specifically
184 authorized by law for that purpose.
185
186 ================= T I T L E A M E N D M E N T ================
187 And the title is amended as follows:
188 Delete everything before the enacting clause
189 and insert:
190 A bill to be entitled
191 An act relating to property assessments for elevated
192 properties; amending ss. 193.155 and 193.1554, F.S.;
193 specifying that changes to elevate certain homestead
194 and nonhomestead residential property, respectively,
195 do not increase the assessed value of the property;
196 requiring property owners to provide certification for
197 such property; defining the term “voluntary elevation”
198 or “voluntarily elevated”; prohibiting certain areas
199 from being included in square footage calculation;
200 providing an exception; providing applicability;
201 making clarifying revisions; providing an effective
202 date.