Florida Senate - 2022                             CS for SB 1748
       
       
        
       By the Committee on Finance and Tax; and Senator Brodeur
       
       
       
       
       
       593-02945-22                                          20221748c1
    1                        A bill to be entitled                      
    2         An act relating to homestead property tax exemptions
    3         for classroom teachers, law enforcement officers,
    4         firefighters, child welfare professionals, and
    5         servicemembers; amending s. 196.011, F.S.; specifying
    6         the information that must be supplied annually to the
    7         property appraiser by classroom teachers, law
    8         enforcement officers, firefighters, child welfare
    9         professionals, and servicemembers who qualify for a
   10         specified exemption; creating s. 196.077, F.S.;
   11         providing definitions; providing conditions under
   12         which a classroom teacher, a law enforcement officer,
   13         a firefighter, a child welfare professional, or a
   14         servicemember may receive an additional homestead
   15         property tax exemption; specifying the amount of the
   16         homestead property tax exemption; providing
   17         requirements for applying for and receiving an
   18         exemption; specifying actions a property appraiser may
   19         take if a taxpayer improperly claims an exemption;
   20         providing penalties under certain conditions; amending
   21         s. 218.125, F.S.; requiring the Legislature to
   22         appropriate moneys to offset reductions in ad valorem
   23         tax revenues experienced by fiscally constrained
   24         counties due to adoption of the constitutional
   25         amendment providing the additional homestead property
   26         tax exemption; specifying procedures for distributing
   27         such moneys; specifying procedures for applying for
   28         and receiving such moneys; specifying necessary
   29         documentation; specifying the method for calculating
   30         each fiscally constrained county’s reduction in ad
   31         valorem tax revenue; specifying a mechanism for the
   32         reversion of funds under specified circumstances;
   33         authorizing the Department of Revenue to adopt
   34         emergency rules; providing applicability; providing a
   35         contingent effective date.
   36          
   37  Be It Enacted by the Legislature of the State of Florida:
   38  
   39         Section 1. Paragraph (b) of subsection (1) and paragraph
   40  (a) of subsection (9) of section 196.011, Florida Statutes, are
   41  amended to read:
   42         196.011 Annual application required for exemption.—
   43         (1)
   44         (b) The form to apply for an exemption under s. 196.031, s.
   45  196.077, s. 196.081, s. 196.091, s. 196.101, s. 196.102, s.
   46  196.173, or s. 196.202 must include a space for the applicant to
   47  list the social security number of the applicant and of the
   48  applicant’s spouse, if any. If an applicant files a timely and
   49  otherwise complete application, and omits the required social
   50  security numbers, the application is incomplete. In that event,
   51  the property appraiser shall contact the applicant, who may
   52  refile a complete application by April 1. Failure to file a
   53  complete application by that date constitutes a waiver of the
   54  exemption privilege for that year, except as provided in
   55  subsection (7) or subsection (8).
   56         (9)(a) A county may, at the request of the property
   57  appraiser and by a majority vote of its governing body, waive
   58  the requirement that an annual application or statement be made
   59  for exemption of property within the county after an initial
   60  application is made and the exemption granted. The waiver under
   61  this subsection of the annual application or statement
   62  requirement applies to all exemptions under this chapter except
   63  the exemptions exemption under ss. 196.077 and 196.1995 s.
   64  196.1995. Notwithstanding such waiver, refiling of an
   65  application or statement shall be required when any property
   66  granted an exemption is sold or otherwise disposed of, when the
   67  ownership changes in any manner, when the applicant for
   68  homestead exemption ceases to use the property as his or her
   69  homestead, or when the status of the owner changes so as to
   70  change the exempt status of the property. In its deliberations
   71  on whether to waive the annual application or statement
   72  requirement, the governing body shall consider the possibility
   73  of fraudulent exemption claims which may occur due to the waiver
   74  of the annual application requirement. The owner of any property
   75  granted an exemption who is not required to file an annual
   76  application or statement shall notify the property appraiser
   77  promptly whenever the use of the property or the status or
   78  condition of the owner changes so as to change the exempt status
   79  of the property. If any property owner fails to so notify the
   80  property appraiser and the property appraiser determines that
   81  for any year within the prior 10 years the owner was not
   82  entitled to receive such exemption, the owner of the property is
   83  subject to the taxes exempted as a result of such failure plus
   84  15 percent interest per annum and a penalty of 50 percent of the
   85  taxes exempted. Except for homestead exemptions controlled by s.
   86  196.161, the property appraiser making such determination shall
   87  record in the public records of the county a notice of tax lien
   88  against any property owned by that person or entity in the
   89  county, and such property must be identified in the notice of
   90  tax lien. Such property is subject to the payment of all taxes
   91  and penalties. Such lien when filed shall attach to any
   92  property, identified in the notice of tax lien, owned by the
   93  person who illegally or improperly received the exemption. If
   94  such person no longer owns property in that county but owns
   95  property in some other county or counties in the state, the
   96  property appraiser shall record a notice of tax lien in such
   97  other county or counties, identifying the property owned by such
   98  person or entity in such county or counties, and it shall become
   99  a lien against such property in such county or counties.
  100         Section 2. Section 196.077, Florida Statutes, is created to
  101  read:
  102         196.077Additional homestead exemption for classroom
  103  teachers, law enforcement officers, firefighters, child welfare
  104  professionals, and servicemembers.—
  105         (1)As used in this section, the term:
  106         (a)“Child welfare professional” means a state employee
  107  engaged in child welfare services, as defined in s. 402.40(2),
  108  who holds a child welfare certification, as defined in s.
  109  402.40(2).
  110         (b)“Classroom teacher” means a staff member assigned the
  111  professional activity of instructing K-12 students in courses in
  112  classroom situations, including basic instruction, exceptional
  113  student education, and career education.
  114         (c)“Firefighter” has the same meaning as in s. 633.102.
  115         (d)“Full-time position” has the same meaning as in s.
  116  110.107.
  117         (e)“Law enforcement officer” means a law enforcement
  118  officer or correctional officer as those terms are defined in s.
  119  943.10(1) and (2).
  120         (f)“Servicemember” means a person that is serving as an
  121  active duty member of the United States Armed Forces or as a
  122  member of the Florida National Guard.
  123         (2)A person who is employed on January 1 in a full-time
  124  position as a classroom teacher, law enforcement officer,
  125  firefighter, child welfare professional, or servicemember, has
  126  the legal title or beneficial title in equity to real property
  127  in this state and who in good faith makes the property his or
  128  her permanent residence or the permanent residence of another or
  129  others legally or naturally dependent upon him or her, and who
  130  qualifies to receive the exemptions provided in s. 196.031(1),
  131  is entitled to an additional exemption of up to $50,000 on the
  132  assessed valuation greater than $100,000 and up to $150,000 for
  133  all levies other than school district levies.
  134         (3)A classroom teacher, law enforcement officer,
  135  firefighter, child welfare professional, or servicemember who is
  136  qualified to claim the additional homestead tax exemption as
  137  provided in this section must file an annual application for
  138  exemption with the property appraiser on or before March 1 of
  139  the year for which the additional homestead tax exemption is
  140  claimed. The application for the exemption must be made on a
  141  form prescribed by the department and furnished by the property
  142  appraiser. The form must require the classroom teacher, law
  143  enforcement officer, firefighter, child welfare professional, or
  144  servicemember to include or attach proof of employment in a
  145  qualifying full-time position and other information necessary to
  146  verify eligibility for the exemption.
  147         (4)Receipt of the additional homestead exemption provided
  148  for in this section shall be subject to the provisions of ss.
  149  196.131 and 196.161, if applicable.
  150         Section 3. Section 218.125, Florida Statutes, is amended to
  151  read:
  152         218.125 Offset for tax loss associated with certain
  153  constitutional amendments affecting fiscally constrained
  154  counties.—
  155         (1)(a) Beginning in the 2010-2011 fiscal year, the
  156  Legislature shall appropriate moneys to offset the reductions in
  157  ad valorem tax revenue experienced by fiscally constrained
  158  counties, as defined in s. 218.67(1), which occur as a direct
  159  result of the implementation of revisions of ss. 3(f) and 4(b)
  160  of Art. VII of the State Constitution which were approved in the
  161  general election held in November 2008. The moneys appropriated
  162  for this purpose shall be distributed in January of each fiscal
  163  year among the fiscally constrained counties based on each
  164  county’s proportion of the total reduction in ad valorem tax
  165  revenue resulting from the implementation of the revisions.
  166         (b)Beginning in the 2023-2024 fiscal year, the Legislature
  167  shall appropriate moneys to offset the reductions in ad valorem
  168  tax revenue experienced by fiscally constrained counties, as
  169  described in s. 218.67(1), which occur as a direct result of
  170  implementation of the addition of s. 6(g) of Art. VII of the
  171  State Constitution which was approved in the general election
  172  held in November 2022. The moneys appropriated for this purpose
  173  shall be distributed in January of each fiscal year among the
  174  fiscally constrained counties based on each county’s proportion
  175  of the total reduction in ad valorem tax revenue resulting from
  176  the implementation of s. 6(g) of Art. VII of the State
  177  Constitution.
  178         (2) On or before November 15 of each year, each fiscally
  179  constrained county shall apply to the Department of Revenue to
  180  participate in the distribution of the appropriation and provide
  181  documentation supporting the county’s estimated reduction in ad
  182  valorem tax revenue in the form and manner prescribed by the
  183  Department of Revenue. The documentation must include an
  184  estimate of the reduction in taxable value directly attributable
  185  to revisions of Art. VII of the State Constitution for all
  186  county taxing jurisdictions within the county and shall be
  187  prepared by the property appraiser in each fiscally constrained
  188  county. The documentation must also include the county millage
  189  rates applicable in all such jurisdictions for the current year
  190  and the prior year, rolled-back rates determined as provided in
  191  s. 200.065 for each county taxing jurisdiction, and maximum
  192  millage rates that could have been levied by majority vote
  193  pursuant to s. 200.065(5).
  194         (a) For purposes of paragraph (1)(a) this section, each
  195  fiscally constrained county’s reduction in ad valorem tax
  196  revenue shall be calculated as 95 percent of the estimated
  197  reduction in taxable value multiplied by the lesser of the 2010
  198  applicable millage rate or the applicable millage rate for each
  199  county taxing jurisdiction in the current year. If a fiscally
  200  constrained county fails to apply for the distribution, its
  201  share shall revert to the fund from which the appropriation was
  202  made.
  203         (b) For purposes of paragraph (1)(b), each fiscally
  204  constrained county’s reduction in ad valorem tax revenue shall
  205  be calculated as 95 percent of the estimated reduction in
  206  taxable value multiplied by the lesser of the 2023 applicable
  207  millage rate or the applicable millage rate for each county
  208  taxing jurisdiction in the current year. If a fiscally
  209  constrained county fails to apply for the distribution, its
  210  share shall revert to the fund from which the appropriation was
  211  made.
  212         Section 4. (1)The Department of Revenue may, and all
  213  conditions are deemed met to, adopt emergency rules pursuant to
  214  s. 120.54(4), Florida Statutes, to administer this act.
  215         (2)Notwithstanding any other provision of law, emergency
  216  rules adopted pursuant to this section are effective for 6
  217  months after adoption and may be renewed during the pendency of
  218  procedures to adopt permanent rules.
  219         Section 5. The amendments made by this act to s. 196.011,
  220  Florida Statutes, and the creation by this act of s. 196.077,
  221  Florida Statutes, first apply to the 2023 tax roll.
  222         Section 6. This act shall take effect on the effective date
  223  of the amendment to the State Constitution proposed by SJR 1746
  224  or a similar joint resolution having substantially the same
  225  specific intent and purpose, if such amendment to the State
  226  Constitution is approved at the next general election or at an
  227  earlier special election specifically authorized by law for that
  228  purpose.