Bill Amendment: FL S1064 | 2013 | Regular Session

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: Assessment of Residential and Nonhomestead Real Property

Status: 2013-04-29 - Laid on Table, companion bill(s) passed, see CS/CS/HB 277 (Ch. 2013-77) [S1064 Detail]

Download: Florida-2013-S1064-Appropriations_Subcommittee_on_Finance_and_Tax_Committee_Amendment_Delete_All_337862.html

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       Florida Senate - 2013                        COMMITTEE AMENDMENT
       Bill No. SB 1064
       
       
       
       
       
       
                                Barcode 337862                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/17/2013           .                                
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       Appropriations Subcommittee on Finance and Tax (Evers)
       recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Section 193.624, Florida Statutes, is created to
    6  read:
    7         193.624 Assessment of residential property.—
    8         (1) As used in this section, the term “renewable energy
    9  source device” means any of the following equipment that
   10  collects, transmits, stores, or uses solar energy, wind energy,
   11  or energy derived from geothermal deposits:
   12         (a) Solar energy collectors, photovoltaic modules, and
   13  inverters.
   14         (b) Storage tanks and other storage systems, excluding
   15  swimming pools used as storage tanks.
   16         (c) Rockbeds.
   17         (d) Thermostats and other control devices.
   18         (e) Heat exchange devices.
   19         (f) Pumps and fans.
   20         (g) Roof ponds.
   21         (h) Freestanding thermal containers.
   22         (i) Pipes, ducts, refrigerant handling systems, and other
   23  equipment used to interconnect such systems; however, such
   24  equipment does not include conventional backup systems of any
   25  type.
   26         (j) Windmills and wind turbines.
   27         (k) Wind-driven generators.
   28         (l) Power conditioning and storage devices that use wind
   29  energy to generate electricity or mechanical forms of energy.
   30         (m) Pipes and other equipment used to transmit hot
   31  geothermal water to a dwelling or structure from a geothermal
   32  deposit.
   33         (2) In determining the assessed value of real property used
   34  for residential purposes, an increase in the just value of the
   35  property attributable to the installation of a renewable energy
   36  source device may not be considered.
   37         (3) This section applies to the installation of a renewable
   38  energy source device installed on or after January 1, 2013, to
   39  new and existing residential real property.
   40         Section 2. Paragraph (a) of subsection (4) of section
   41  193.155, Florida Statutes, is amended to read:
   42         193.155 Homestead assessments.—Homestead property shall be
   43  assessed at just value as of January 1, 1994. Property receiving
   44  the homestead exemption after January 1, 1994, shall be assessed
   45  at just value as of January 1 of the year in which the property
   46  receives the exemption unless the provisions of subsection (8)
   47  apply.
   48         (4)(a) Except as provided in paragraph (b) and s. 193.624,
   49  changes, additions, or improvements to homestead property shall
   50  be assessed at just value as of the first January 1 after the
   51  changes, additions, or improvements are substantially completed.
   52         Section 3. Paragraph (a) of subsection (6) of section
   53  193.1554, Florida Statutes, is amended to read:
   54         193.1554 Assessment of nonhomestead residential property.—
   55         (6)(a) Except as provided in paragraph (b) and s. 193.624,
   56  changes, additions, or improvements to nonhomestead residential
   57  property shall be assessed at just value as of the first January
   58  1 after the changes, additions, or improvements are
   59  substantially completed.
   60         Section 4. Subsections (14) through (20) of section
   61  196.012, Florida Statutes, are amended to read:
   62         196.012 Definitions.—For the purpose of this chapter, the
   63  following terms are defined as follows, except where the context
   64  clearly indicates otherwise:
   65         (14) “Renewable energy source device” or “device” means any
   66  of the following equipment which, when installed in connection
   67  with a dwelling unit or other structure, collects, transmits,
   68  stores, or uses solar energy, wind energy, or energy derived
   69  from geothermal deposits:
   70         (a) Solar energy collectors.
   71         (b) Storage tanks and other storage systems, excluding
   72  swimming pools used as storage tanks.
   73         (c) Rockbeds.
   74         (d) Thermostats and other control devices.
   75         (e) Heat exchange devices.
   76         (f) Pumps and fans.
   77         (g) Roof ponds.
   78         (h) Freestanding thermal containers.
   79         (i) Pipes, ducts, refrigerant handling systems, and other
   80  equipment used to interconnect such systems; however,
   81  conventional backup systems of any type are not included in this
   82  definition.
   83         (j) Windmills.
   84         (k) Wind-driven generators.
   85         (l) Power conditioning and storage devices that use wind
   86  energy to generate electricity or mechanical forms of energy.
   87         (m) Pipes and other equipment used to transmit hot
   88  geothermal water to a dwelling or structure from a geothermal
   89  deposit.
   90         (14)(15) “New business” means:
   91         (a)1. A business or organization establishing 10 or more
   92  new jobs to employ 10 or more full-time employees in this state,
   93  paying an average wage for such new jobs that is above the
   94  average wage in the area, which principally engages in any one
   95  or more of the following operations:
   96         a. Manufactures, processes, compounds, fabricates, or
   97  produces for sale items of tangible personal property at a fixed
   98  location and which comprises an industrial or manufacturing
   99  plant; or
  100         b. Is a target industry business as defined in s.
  101  288.106(2)(q);
  102         2. A business or organization establishing 25 or more new
  103  jobs to employ 25 or more full-time employees in this state, the
  104  sales factor of which, as defined by s. 220.15(5), for the
  105  facility with respect to which it requests an economic
  106  development ad valorem tax exemption is less than 0.50 for each
  107  year the exemption is claimed; or
  108         3. An office space in this state owned and used by a
  109  business or organization newly domiciled in this state; provided
  110  such office space houses 50 or more full-time employees of such
  111  business or organization; provided that such business or
  112  organization office first begins operation on a site clearly
  113  separate from any other commercial or industrial operation owned
  114  by the same business or organization.
  115         (b) Any business or organization located in an enterprise
  116  zone or brownfield area that first begins operation on a site
  117  clearly separate from any other commercial or industrial
  118  operation owned by the same business or organization.
  119         (c) A business or organization that is situated on property
  120  annexed into a municipality and that, at the time of the
  121  annexation, is receiving an economic development ad valorem tax
  122  exemption from the county under s. 196.1995.
  123         (15)(16) “Expansion of an existing business” means:
  124         (a)1. A business or organization establishing 10 or more
  125  new jobs to employ 10 or more full-time employees in this state,
  126  paying an average wage for such new jobs that is above the
  127  average wage in the area, which principally engages in any of
  128  the operations referred to in subparagraph (15)(a)1.; or
  129         2. A business or organization establishing 25 or more new
  130  jobs to employ 25 or more full-time employees in this state, the
  131  sales factor of which, as defined by s. 220.15(5), for the
  132  facility with respect to which it requests an economic
  133  development ad valorem tax exemption is less than 0.50 for each
  134  year the exemption is claimed; provided that such business
  135  increases operations on a site located within the same county,
  136  municipality, or both colocated with a commercial or industrial
  137  operation owned by the same business or organization under
  138  common control with the same business or organization, resulting
  139  in a net increase in employment of not less than 10 percent or
  140  an increase in productive output or sales of not less than 10
  141  percent.
  142         (b) Any business or organization located in an enterprise
  143  zone or brownfield area that increases operations on a site
  144  located within the same zone or area colocated with a commercial
  145  or industrial operation owned by the same business or
  146  organization under common control with the same business or
  147  organization.
  148         (16)(17) “Permanent resident” means a person who has
  149  established a permanent residence as defined in subsection (17)
  150  (18).
  151         (17)(18) “Permanent residence” means that place where a
  152  person has his or her true, fixed, and permanent home and
  153  principal establishment to which, whenever absent, he or she has
  154  the intention of returning. A person may have only one permanent
  155  residence at a time; and, once a permanent residence is
  156  established in a foreign state or country, it is presumed to
  157  continue until the person shows that a change has occurred.
  158         (18)(19) “Enterprise zone” means an area designated as an
  159  enterprise zone pursuant to s. 290.0065. This subsection expires
  160  on the date specified in s. 290.016 for the expiration of the
  161  Florida Enterprise Zone Act.
  162         (19)(20) “Ex-servicemember” means any person who has served
  163  as a member of the United States Armed Forces on active duty or
  164  state active duty, a member of the Florida National Guard, or a
  165  member of the United States Reserve Forces.
  166         Section 5. Subsection (2) of section 196.121, Florida
  167  Statutes, is amended to read:
  168         196.121 Homestead exemptions; forms.—
  169         (2) The forms shall require the taxpayer to furnish certain
  170  information to the property appraiser for the purpose of
  171  determining that the taxpayer is a permanent resident as defined
  172  in s. 196.012(16) 196.012(17). Such information may include, but
  173  need not be limited to, the factors enumerated in s. 196.015.
  174         Section 6. Subsections (6), (8), (9), and (11) of section
  175  196.1995, Florida Statutes, are amended to read:
  176         196.1995 Economic development ad valorem tax exemption.—
  177         (6) With respect to a new business as defined by s.
  178  196.012(14)(c) 196.012(15)(c), the municipality annexing the
  179  property on which the business is situated may grant an economic
  180  development ad valorem tax exemption under this section to that
  181  business for a period that will expire upon the expiration of
  182  the exemption granted by the county. If the county renews the
  183  exemption under subsection (7), the municipality may also extend
  184  its exemption. A municipal economic development ad valorem tax
  185  exemption granted under this subsection may not extend beyond
  186  the duration of the county exemption.
  187         (8) Any person, firm, or corporation which desires an
  188  economic development ad valorem tax exemption shall, in the year
  189  the exemption is desired to take effect, file a written
  190  application on a form prescribed by the department with the
  191  board of county commissioners or the governing authority of the
  192  municipality, or both. The application shall request the
  193  adoption of an ordinance granting the applicant an exemption
  194  pursuant to this section and shall include the following
  195  information:
  196         (a) The name and location of the new business or the
  197  expansion of an existing business;
  198         (b) A description of the improvements to real property for
  199  which an exemption is requested and the date of commencement of
  200  construction of such improvements;
  201         (c) A description of the tangible personal property for
  202  which an exemption is requested and the dates when such property
  203  was or is to be purchased;
  204         (d) Proof, to the satisfaction of the board of county
  205  commissioners or the governing authority of the municipality,
  206  that the applicant is a new business or an expansion of an
  207  existing business, as defined in s. 196.012(15) or (16);
  208         (e) The number of jobs the applicant expects to create
  209  along with the average wage of the jobs and whether the jobs are
  210  full-time or part-time;
  211         (f) The expected time schedule for job creation; and
  212         (g) Other information deemed necessary or appropriate by
  213  the department, county, or municipality.
  214         (9) Before it takes action on the application, the board of
  215  county commissioners or the governing authority of the
  216  municipality shall deliver a copy of the application to the
  217  property appraiser of the county. After careful consideration,
  218  the property appraiser shall report the following information to
  219  the board of county commissioners or the governing authority of
  220  the municipality:
  221         (a) The total revenue available to the county or
  222  municipality for the current fiscal year from ad valorem tax
  223  sources, or an estimate of such revenue if the actual total
  224  revenue available cannot be determined;
  225         (b) Any revenue lost to the county or municipality for the
  226  current fiscal year by virtue of exemptions previously granted
  227  under this section, or an estimate of such revenue if the actual
  228  revenue lost cannot be determined;
  229         (c) An estimate of the revenue which would be lost to the
  230  county or municipality during the current fiscal year if the
  231  exemption applied for were granted had the property for which
  232  the exemption is requested otherwise been subject to taxation;
  233  and
  234         (d) A determination as to whether the property for which an
  235  exemption is requested is to be incorporated into a new business
  236  or the expansion of an existing business, as defined in s.
  237  196.012(15) or (16), or into neither, which determination the
  238  property appraiser shall also affix to the face of the
  239  application. Upon the request of the property appraiser, the
  240  department shall provide to him or her such information as it
  241  may have available to assist in making such determination.
  242         (11) An ordinance granting an exemption under this section
  243  shall be adopted in the same manner as any other ordinance of
  244  the county or municipality and shall include the following:
  245         (a) The name and address of the new business or expansion
  246  of an existing business to which the exemption is granted;
  247         (b) The total amount of revenue available to the county or
  248  municipality from ad valorem tax sources for the current fiscal
  249  year, the total amount of revenue lost to the county or
  250  municipality for the current fiscal year by virtue of economic
  251  development ad valorem tax exemptions currently in effect, and
  252  the estimated revenue loss to the county or municipality for the
  253  current fiscal year attributable to the exemption of the
  254  business named in the ordinance;
  255         (c) The period of time for which the exemption will remain
  256  in effect and the expiration date of the exemption, which may be
  257  any period of time up to 10 years; and
  258         (d) A finding that the business named in the ordinance
  259  meets the requirements of s. 196.012(14) or (15) 196.012 (15) or
  260  (16).
  261         Section 7. Section 196.175, Florida Statutes, is repealed.
  262         Section 8. This act shall take effect July 1, 2013, and
  263  applies to assessments beginning January 1, 2014.
  264  
  265  
  266  ================= T I T L E  A M E N D M E N T ================
  267         And the title is amended as follows:
  268         Delete everything before the enacting clause
  269  and insert:
  270                        A bill to be entitled                      
  271         An act relating to the assessment of residential and
  272         nonhomestead real property; creating s. 193.624, F.S.;
  273         defining the term “renewable energy source device”;
  274         excluding the value of renewable energy source devices
  275         from the assessed value of residential real property;
  276         providing for applicability; amending s. 193.155,
  277         F.S.; specifying additional exceptions to the
  278         assessment of homestead property at just value;
  279         amending s. 193.1554, F.S.; specifying additional
  280         exceptions to assessment of nonhomestead residential
  281         property at just value; amending s. 196.012, F.S.;
  282         deleting the definition of the terms “renewable energy
  283         source device” and “device”; conforming a cross
  284         reference; amending ss. 196.121 and 196.1995, F.S.;
  285         conforming cross-references; repealing s. 196.175,
  286         F.S., relating to the property tax exemption for
  287         renewable energy source devices; providing for
  288         applicability; providing an effective date.