Florida Senate - 2022                                     SB 572
       By Senator Garcia
       37-00717-22                                            2022572__
    1                        A bill to be entitled                      
    2         An act relating to property appraisers; amending s.
    3         193.011, F.S.; revising factors that a property
    4         appraiser must consider in deriving just valuation;
    5         amending s. 194.036, F.S.; revising the thresholds for
    6         variance in assessed value which allow a property
    7         appraiser to appeal decisions of the value adjustment
    8         board; providing an effective date.
   10  Be It Enacted by the Legislature of the State of Florida:
   12         Section 1. Section 193.011, Florida Statutes, is amended to
   13  read:
   14         193.011 Factors to consider in deriving just valuation.—In
   15  arriving at just valuation as required under s. 4, Art. VII of
   16  the State Constitution, the property appraiser shall take into
   17  consideration all of the following factors:
   18         (1) The present cash value of the property, which is the
   19  amount a willing purchaser would pay a willing seller, exclusive
   20  of reasonable fees and costs of purchase, in cash or the
   21  immediate equivalent thereof in a transaction at arm’s length.;
   22         (2) The highest and best use to which the property can be
   23  expected to be put in the immediate future and the present use
   24  of the property, taking into consideration. The property
   25  appraiser’s valuation must be based on the legally permissible
   26  use of the property, including as of the assessment date, as
   27  limited by any applicable judicial limitation, local or state
   28  land use regulation, or historic preservation ordinance, and any
   29  zoning changes, concurrency requirements, or and permits
   30  necessary to achieve the highest and best use, and considering
   31  any moratorium imposed by executive order, law, ordinance,
   32  regulation, resolution, or proclamation adopted by any
   33  governmental body or agency or the Governor when the moratorium
   34  or judicial limitation prohibits or restricts the development or
   35  improvement of property as otherwise authorized by applicable
   36  law. The applicable governmental body or agency or the Governor
   37  shall notify the property appraiser in writing of any executive
   38  order, ordinance, regulation, resolution, or proclamation it
   39  adopts imposing any such limitation, regulation, or moratorium.
   40  The property appraiser may not consider the highest and best use
   41  if the necessary zoning changes, concurrency requirements, or
   42  permits to achieve the highest and best use are not in place on
   43  January 1 of the assessment year.;
   44         (3) The location of the said property.;
   45         (4) The quantity or size of the said property.;
   46         (5) The cost of the said property and the present
   47  replacement value of any improvements thereon.;
   48         (6) The condition of the said property.;
   49         (7) The income from the said property.; and
   50         (8) The net proceeds of the sale of the property, as
   51  received by the seller, after deduction of all of the usual and
   52  reasonable fees and costs of the sale, including the costs and
   53  expenses of financing, and allowance for unconventional or
   54  atypical terms of financing arrangements. When the net proceeds
   55  of the sale of any property are utilized, directly or
   56  indirectly, in the determination of just valuation of realty of
   57  the sold parcel or any other parcel under the provisions of this
   58  section, the property appraiser, for the purposes of such
   59  determination, shall exclude any portion of such net proceeds
   60  attributable to payments for household furnishings or other
   61  items of personal property.
   62         Section 2. Subsection (1) of section 194.036, Florida
   63  Statutes, is amended to read:
   64         194.036 Appeals.—Appeals of the decisions of the board
   65  shall be as follows:
   66         (1) If the property appraiser disagrees with the decision
   67  of the board, he or she may appeal the decision to the circuit
   68  court if one or more of the following criteria are met:
   69         (a) The property appraiser determines and affirmatively
   70  asserts in any legal proceeding that there is a specific
   71  constitutional or statutory violation, or a specific violation
   72  of administrative rules, in the decision of the board, except
   73  that nothing herein authorizes shall authorize the property
   74  appraiser to institute any suit to challenge the validity of any
   75  portion of the constitution or of any duly enacted legislative
   76  act of this state;
   77         (b) There is a variance from the property appraiser’s
   78  assessed value in excess of the following: 25 15 percent
   79  variance from any assessment of $50,000 or less; 20 10 percent
   80  variance from any assessment in excess of $50,000 but not in
   81  excess of $500,000; 17.5 7.5 percent variance from any
   82  assessment in excess of $500,000 but not in excess of $1
   83  million; or 15 5 percent variance from any assessment in excess
   84  of $1 million; or
   85         (c) There is an assertion by the property appraiser to the
   86  Department of Revenue that there exists a consistent and
   87  continuous violation of the intent of the law or administrative
   88  rules by the value adjustment board in its decisions. The
   89  property appraiser shall notify the department of those portions
   90  of the tax roll for which the assertion is made. The department
   91  shall thereupon notify the clerk of the board who shall, within
   92  15 days of the notification by the department, send the written
   93  decisions of the board to the department. Within 30 days of the
   94  receipt of the decisions by the department, the department shall
   95  notify the property appraiser of its decision relative to
   96  further judicial proceedings. If the department finds upon
   97  investigation that a consistent and continuous violation of the
   98  intent of the law or administrative rules by the board has
   99  occurred, it must shall so inform the property appraiser, who
  100  may thereupon bring suit in circuit court against the value
  101  adjustment board for injunctive relief to prohibit continuation
  102  of the violation of the law or administrative rules and for a
  103  mandatory injunction to restore the tax roll to its just value
  104  in such amount as determined by judicial proceeding. However,
  105  when a final judicial decision is rendered as a result of an
  106  appeal filed pursuant to this paragraph which alters or changes
  107  an assessment of a parcel of property of any taxpayer not a
  108  party to such procedure, such taxpayer shall have 60 days after
  109  from the date of the final judicial decision to file an action
  110  to contest such altered or changed assessment pursuant to s.
  111  194.171(1), and the provisions of s. 194.171(2) may shall not
  112  bar such action.
  113         Section 3. This act shall take effect July 1, 2022.