Florida Senate - 2021                                     SB 674
       By Senator Rodriguez
       39-00979-21                                            2021674__
    1                        A bill to be entitled                      
    2         An act relating to a tax exemption for affordable
    3         housing; amending s. 196.196, F.S.; authorizing
    4         counties and municipalities to adopt ordinances to
    5         grant ad valorem tax exemptions to property owners
    6         whose properties are used for the governmental or
    7         public purpose of providing affordable housing to
    8         certain persons or families; providing parameters for
    9         such exemption; specifying procedures in the event
   10         property is transferred for other purposes; specifying
   11         procedures in the event an exemption is improperly
   12         granted as a result of certain acts by the property
   13         appraiser; providing applicability; providing an
   14         effective date.
   16  Be It Enacted by the Legislature of the State of Florida:
   18         Section 1. Present paragraph (b) of subsection (5) of
   19  section 196.196, Florida Statutes, is redesignated as paragraph
   20  (c) and amended, and a new paragraph (b) is added to that
   21  subsection, to read:
   22         196.196 Determining whether property is entitled to
   23  charitable, religious, scientific, or literary exemption.—
   24         (5)
   25         (b)1.The governing authority of any county or municipality
   26  may adopt an ordinance to grant an ad valorem tax exemption
   27  under s. 3, Art. VII of the State Constitution to any property
   28  owner whose property is used for the governmental or public
   29  purpose of providing affordable housing to persons or families
   30  that meet the extremely-low-income, very-low-income, low-income,
   31  or moderate-income limits, as specified in s. 420.0004. The
   32  exemption applies if the property owner has taken affirmative
   33  steps as set forth in paragraph (a) to prepare the property to
   34  provide such affordable housing.
   35         2.For purposes of this paragraph, a governmental or public
   36  purpose is served if a person provides a service that the state
   37  or any of its political subdivisions, or any municipality,
   38  agency, special district, authority, or other public body
   39  corporate of the state, could properly perform or serve, and if
   40  the governmental or public purpose would otherwise be a valid
   41  purpose for the allocation of public funds.
   42         (c)1.(b)1. If property owned by an organization or a person
   43  granted an exemption under this subsection is transferred for a
   44  purpose other than directly providing affordable homeownership
   45  or rental housing to persons or families who meet the extremely
   46  low-income, very-low-income, low-income, or moderate-income
   47  limits, as specified in s. 420.0004, or is not in actual use to
   48  provide such affordable housing within 5 years after the date
   49  the organization or person is granted the exemption, the
   50  property appraiser making such determination shall serve upon
   51  the organization or person that illegally or improperly received
   52  the exemption a notice of intent to record in the public records
   53  of the county a notice of tax lien against any property owned by
   54  that organization or person in the county, and such property
   55  shall be identified in the notice of tax lien. The organization
   56  or person owning such property is subject to the taxes otherwise
   57  due and owing as a result of the failure to use the property to
   58  provide affordable housing plus 15 percent interest per annum
   59  and a penalty of 50 percent of the taxes owed.
   60         2. Such lien, when filed, attaches to any property
   61  identified in the notice of tax lien owned by the organization
   62  or person that illegally or improperly received the exemption.
   63  If such organization or person no longer owns property in the
   64  county but owns property in any other county in the state, the
   65  property appraiser shall record in each such other county a
   66  notice of tax lien identifying the property owned by such
   67  organization or person in such county which shall become a lien
   68  against the identified property. Before any such lien may be
   69  filed, the organization or person so notified must be given 30
   70  days to pay the taxes, penalties, and interest.
   71         3. If an exemption is improperly granted as a result of a
   72  clerical mistake or an omission by the property appraiser, the
   73  organization or person improperly receiving the exemption shall
   74  not be assessed a penalty or interest.
   75         4. The 5-year limitation specified in this subsection may
   76  be extended if the holder of the exemption continues to take
   77  affirmative steps to develop the property for the purposes
   78  specified in this subsection.
   79         Section 2. The amendments made by this act to s. 196.196,
   80  Florida Statutes, first apply to taxable years beginning on or
   81  after January 1, 2022.
   82         Section 3. This act shall take effect July 1, 2021.