Florida Senate - 2022                        COMMITTEE AMENDMENT
       Bill No. SB 1150
       
       
       
       
       
       
                                Ì469878sÎ469878                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  01/19/2022           .                                
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       The Committee on Community Affairs (Rodriguez) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Section 196.1979, Florida Statutes, is created
    6  to read:
    7         196.1979 County and municipal affordable housing property
    8  exemption.—
    9         (1)(a) Notwithstanding ss. 196.195 and 196.196, the board
   10  of county commissioners of a county or the governing authority
   11  of a municipality may adopt an ordinance to grant a partial
   12  exemption to property used to provide affordable housing to
   13  natural persons or families meeting the extremely-low-income,
   14  very-low-income, low-income, or moderate-income limits specified
   15  in s. 420.0004. Such property is considered property used for a
   16  charitable purpose. To be eligible for the exemption, the
   17  property must be within a multifamily project containing 50 or
   18  more residential units, at least 10 percent of which are used to
   19  provide affordable housing meeting the requirements of this
   20  subsection and be subject to a recorded land use restriction
   21  agreement in favor of the Florida Housing Finance Corporation or
   22  any other governmental or quasi-governmental jurisdiction which
   23  requires that any units qualifying for the exemption be used for
   24  providing affordable housing. Except as provided in paragraph
   25  (b), eligible property may receive an ad valorem property tax
   26  exemption of up to 75 percent of the assessed value of the
   27  residential units used to provide affordable housing. For
   28  purposes of this subsection, the term “affordable” has the same
   29  meaning as in s. 420.0004.
   30         (b) Property eligible for the exemption pursuant to
   31  paragraph (a) may receive an exemption of up to 100 percent of
   32  the assessed value if 100 percent of the multifamily project’s
   33  residential units are used to provide affordable housing.
   34         (2) An ordinance granting the exemption authorized by this
   35  section must:
   36         (a)Be adopted under the procedures for adoption of a
   37  nonemergency ordinance by a board of county commissioners
   38  specified in chapter 125 or by a municipal governing authority
   39  specified in chapter 166.
   40         (b)Require that a taxpayer claiming the exemption submit
   41  an application to the property appraiser no later than March 1
   42  of each year. The annual application must be accompanied by an
   43  affidavit from the taxpayer certifying that the taxpayer has
   44  verified that, at the time of application, each person or family
   45  occupying an exempt residential unit meets the household income
   46  limitations specified in this section.
   47         (c)Specify that the exemption applies only to taxes levied
   48  by the unit of government granting the exemption.
   49         (d)Specify that the property may not receive an exemption
   50  authorized by this section after the expiration or repeal of the
   51  ordinance.
   52         (e)Identify the percentage of the assessed value that may
   53  be exempted, subject to the percentage limitations in paragraphs
   54  (1)(a) and (b).
   55         (3) The board of county commissioners or municipal
   56  governing authority must deliver a copy of any ordinance adopted
   57  under this section to the property appraiser no later than
   58  December 1 of the year before the year the exemption will take
   59  effect. If the ordinance is repealed, the board of county
   60  commissioners or municipal governing authority must notify the
   61  property appraiser no later than December 1 of the year before
   62  the year the exemption expires.
   63         (4) The property appraiser shall apply the exemption only
   64  to those portions of property which are used to provide
   65  affordable housing. Units that are vacant must be treated as
   66  portions of the affordable housing property exempt under this
   67  section if the use of the units is restricted to providing
   68  affordable housing to natural persons or families described in
   69  paragraph (1)(a) and a reasonable effort is made to lease the
   70  units to qualifying persons or families.
   71         (5) If the property appraiser determines that for any year
   72  during the immediately previous 10 years a person who was not
   73  entitled to an exemption under this section was granted such an
   74  exemption, the property appraiser must serve upon the owner a
   75  notice of intent to record in the public records of the county a
   76  notice of tax lien against any property owned by that person in
   77  the county, and that property must be identified in the notice
   78  of tax lien. Any property owned by the taxpayer and situated in
   79  this state is subject to the taxes exempted by the improper
   80  exemption, plus a penalty of 50 percent of the unpaid taxes for
   81  each year and interest at a rate of 15 percent per annum. If an
   82  exemption is improperly granted as a result of a clerical
   83  mistake or an omission by the property appraiser, the property
   84  owner improperly receiving the exemption may not be assessed a
   85  penalty or interest.
   86         (6)No eligibility criteria other than those specified in
   87  paragraph (1)(a) may be applied in determining whether a
   88  property qualifies for an exemption under this section.
   89         Section 2. The creation by this act of s. 196.1979, Florida
   90  Statutes, first applies to the 2023 tax roll.
   91         Section 3. This act shall take effect July 1, 2022.
   92  
   93  ================= T I T L E  A M E N D M E N T ================
   94  And the title is amended as follows:
   95         Delete everything before the enacting clause
   96  and insert:
   97                        A bill to be entitled                      
   98         An act relating to taxation of affordable housing;
   99         creating s. 196.1979, F.S.; authorizing counties and
  100         municipalities to adopt ordinances to grant partial ad
  101         valorem tax exemptions to property owners whose
  102         properties are used to provide affordable housing;
  103         providing construction; specifying requirements for
  104         eligibility for such exemptions; specifying limits on
  105         the amount of such exemptions; defining the term
  106         “affordable”; specifying requirements for ordinances
  107         granting such exemptions; specifying duties of boards
  108         of county commissioners and municipal governing
  109         authorities adopting ordinances granting such
  110         exemptions; specifying duties for property appraisers;
  111         requiring property owners improperly granted such
  112         exemptions to pay owed taxes, penalties, and interest;
  113         exempting owners from payment of penalties or interest
  114         under certain circumstances; providing construction;
  115         providing applicability; providing an effective date.