Bill Text: FL H0531 | 2011 | Regular Session | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Residential/Nonhomestead Real Property Assessment

Spectrum:

Status: (Engrossed - Dead) 2011-05-07 - Indefinitely postponed and withdrawn from consideration [H0531 Detail]

Download: Florida-2011-H0531-Comm_Sub.html

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CS/HB 531

1	A bill to be entitled
2	An act relating to the assessment of residential real
3	property; creating s. 193.624, F.S.; providing
4	definitions; prohibiting adding the value of certain
5	improvements to the assessed value of certain real
6	property; providing a limitation on the assessed value of
7	certain real property; providing application; providing
8	procedural requirements and limitations; requiring a
9	nonrefundable filing fee; amending ss. 193.155 and
10	193.1554, F.S.; specifying additional exceptions to
11	assessments of homestead and nonhomestead property at just
12	value; amending s. 196.012, F.S.; deleting a definition;
13	conforming a cross-reference; amending ss. 196.121 and
14	196.1995, F.S.; conforming cross-references; repealing s.
15	196.175, F.S., relating to the renewable energy source
16	property tax exemption; providing for application;
17	providing an effective date.
18
19	Be It Enacted by the Legislature of the State of Florida:
20	Section 1.  Section 193.624, Florida Statutes, is created
21	to read:
22	193.624  Assessment of residential property.-
23	(1)  For the purposes of this section:
24	(a)  "Changes or improvements made for the purpose of
25	improving a property's resistance to wind damage" means:
26	1.  Improving the strength of the roof-deck attachment;
27	2.  Creating a secondary water barrier to prevent water
28	intrusion;
29	3.  Installing wind-resistant shingles;
30	4.  Installing gable-end bracing;
31	5.  Reinforcing roof-to-wall connections;
32	6.  Installing storm shutters; or
33	7.  Installing opening protections.
34	(b)  "Renewable energy source device" means any of the
35	following equipment that collects, transmits, stores, or uses
36	solar energy, wind energy, or energy derived from geothermal
37	deposits:
38	1.  Solar energy collectors, photovoltaic modules, and
39	inverters.
40	2.  Storage tanks and other storage systems, excluding
41	swimming pools used as storage tanks.
42	3.  Rockbeds.
43	4.  Thermostats and other control devices.
44	5.  Heat exchange devices.
45	6.  Pumps and fans.
46	7.  Roof ponds.
47	8.  Freestanding thermal containers.
48	9.  Pipes, ducts, refrigerant handling systems, and other
49	equipment used to interconnect such systems; however, such
50	equipment does not include conventional backup systems of any
51	type.
52	10.  Windmills and wind turbines.
53	11.  Wind-driven generators.
54	12.  Power conditioning and storage devices that use wind
55	energy to generate electricity or mechanical forms of energy.
56	13.  Pipes and other equipment used to transmit hot
57	geothermal water to a dwelling or structure from a geothermal
58	deposit.
59	(2)  In determining the assessed value of real property
60	used for residential purposes, the just value of changes or
61	improvements made for the purpose of improving a property's
62	resistance to wind damage and the just value of renewable energy
63	source devices shall not be added to the assessed value as
64	limited by s. 193.155 or s. 193.1554.
65	(3)  The assessed value of real property used for
66	residential purposes shall not exceed the total just value of
67	the property minus the combined just values of changes or
68	improvements made for the purpose of improving a property's
69	resistance to wind damage and renewable energy source devices.
70	(4)  This section applies to new and existing construction
71	used for residential purposes.
72	(5)  A parcel of residential property may not be assessed
73	pursuant to this section unless an application is filed on or
74	before March 1 of the first year the property owner claims the
75	assessment reduction for renewable energy source devices or
76	changes or improvements made for the purpose of improving the
77	property's resistance to wind damage. The property appraiser may
78	require the taxpayer or the taxpayer's representative to furnish
79	the property appraiser such information as may reasonably be
80	required to establish the just value of the renewable energy
81	source devices or changes or improvements made for the purpose
82	of improving the property's resistance to wind damage. Failure
83	to make timely application by March 1 shall constitute a waiver
84	of the property owner to have his or her assessment calculated
85	under this section. However, an applicant who fails to file an
86	application by March 1 may file a late application and may file,
87	pursuant to s. 194.011(3), a petition with the value adjustment
88	board requesting assessment under this section. The petition
89	must be filed on or before the 25th day after the mailing of the
90	notice by the property appraiser as provided in s. 194.011(1).
91	Notwithstanding s. 194.013, the applicant must pay a
92	nonrefundable fee of $15 upon filing the petition. Upon
93	reviewing the petition, if the property is qualified to be
94	assessed under this section and the property owner demonstrates
95	particular extenuating circumstances judged by the property
96	appraiser or the value adjustment board to warrant granting
97	assessment under this section, the property appraiser shall
98	calculate the assessment in accordance with this section.
99	Section 2.  Paragraph (a) of subsection (4) of section
100	193.155, Florida Statutes, is amended to read:
101	193.155  Homestead assessments.-Homestead property shall be
102	assessed at just value as of January 1, 1994. Property receiving
103	the homestead exemption after January 1, 1994, shall be assessed
104	at just value as of January 1 of the year in which the property
105	receives the exemption unless the provisions of subsection (8)
106	apply.
107	(4)(a)  Except as provided in paragraph (b) and s. 193.624,
108	changes, additions, or improvements to homestead property shall
109	be assessed at just value as of the first January 1 after the
110	changes, additions, or improvements are substantially completed.
111	Section 3.  Paragraph (a) of subsection (6) of section
112	193.1554, Florida Statutes, is amended to read:
113	193.1554  Assessment of nonhomestead residential property.-
114	(6)(a)  Except as provided in paragraph (b) and s. 193.624,
115	changes, additions, or improvements to nonhomestead residential
116	property shall be assessed at just value as of the first January
117	1 after the changes, additions, or improvements are
118	substantially completed.
119	Section 4.  Subsections (14) through (20) of section
120	196.012, Florida Statutes, are amended to read:
121	196.012  Definitions.-For the purpose of this chapter, the
122	following terms are defined as follows, except where the context
123	clearly indicates otherwise:
124	(14)  "Renewable energy source device" or "device" means
125	any of the following equipment which, when installed in
126	connection with a dwelling unit or other structure, collects,
127	transmits, stores, or uses solar energy, wind energy, or energy
128	derived from geothermal deposits:
129	(a)  Solar energy collectors.
130	(b)  Storage tanks and other storage systems, excluding
131	swimming pools used as storage tanks.
132	(c)  Rockbeds.
133	(d)  Thermostats and other control devices.
134	(e)  Heat exchange devices.
135	(f)  Pumps and fans.
136	(g)  Roof ponds.
137	(h)  Freestanding thermal containers.
138	(i)  Pipes, ducts, refrigerant handling systems, and other
139	equipment used to interconnect such systems; however,
140	conventional backup systems of any type are not included in this
141	definition.
142	(j)  Windmills.
143	(k)  Wind-driven generators.
144	(l)  Power conditioning and storage devices that use wind
145	energy to generate electricity or mechanical forms of energy.
146	(m)  Pipes and other equipment used to transmit hot
147	geothermal water to a dwelling or structure from a geothermal
148	deposit.
149	(14)(15)  "New business" means:
150	(a)1.  A business establishing 10 or more jobs to employ 10
151	or more full-time employees in this state, which manufactures,
152	processes, compounds, fabricates, or produces for sale items of
153	tangible personal property at a fixed location and which
154	comprises an industrial or manufacturing plant;
155	2.  A business establishing 25 or more jobs to employ 25 or
156	more full-time employees in this state, the sales factor of
157	which, as defined by s. 220.15(5), for the facility with respect
158	to which it requests an economic development ad valorem tax
159	exemption is less than 0.50 for each year the exemption is
160	claimed; or
161	3.  An office space in this state owned and used by a
162	corporation newly domiciled in this state; provided such office
163	space houses 50 or more full-time employees of such corporation;
164	provided that such business or office first begins operation on
165	a site clearly separate from any other commercial or industrial
166	operation owned by the same business.
167	(b)  Any business located in an enterprise zone or
168	brownfield area that first begins operation on a site clearly
169	separate from any other commercial or industrial operation owned
170	by the same business.
171	(c)  A business that is situated on property annexed into a
172	municipality and that, at the time of the annexation, is
173	receiving an economic development ad valorem tax exemption from
174	the county under s. 196.1995.
175	(15)(16)  "Expansion of an existing business" means:
176	(a)1.  A business establishing 10 or more jobs to employ 10
177	or more full-time employees in this state, which manufactures,
178	processes, compounds, fabricates, or produces for sale items of
179	tangible personal property at a fixed location and which
180	comprises an industrial or manufacturing plant; or
181	2.  A business establishing 25 or more jobs to employ 25 or
182	more full-time employees in this state, the sales factor of
183	which, as defined by s. 220.15(5), for the facility with respect
184	to which it requests an economic development ad valorem tax
185	exemption is less than 0.50 for each year the exemption is
186	claimed; provided that such business increases operations on a
187	site colocated with a commercial or industrial operation owned
188	by the same business, resulting in a net increase in employment
189	of not less than 10 percent or an increase in productive output
190	of not less than 10 percent.
191	(b)  Any business located in an enterprise zone or
192	brownfield area that increases operations on a site colocated
193	with a commercial or industrial operation owned by the same
194	business.
195	(16)(17)  "Permanent resident" means a person who has
196	established a permanent residence as defined in subsection (17)
197	(18).
198	(17)(18)  "Permanent residence" means that place where a
199	person has his or her true, fixed, and permanent home and
200	principal establishment to which, whenever absent, he or she has
201	the intention of returning. A person may have only one permanent
202	residence at a time; and, once a permanent residence is
203	established in a foreign state or country, it is presumed to
204	continue until the person shows that a change has occurred.
205	(18)(19)  "Enterprise zone" means an area designated as an
206	enterprise zone pursuant to s. 290.0065. This subsection expires
207	on the date specified in s. 290.016 for the expiration of the
208	Florida Enterprise Zone Act.
209	(19)(20)  "Ex-servicemember" means any person who has
210	served as a member of the United States Armed Forces on active
211	duty or state active duty, a member of the Florida National
212	Guard, or a member of the United States Reserve Forces.
213	Section 5.  Subsection (2) of section 196.121, Florida
214	Statutes, is amended to read:
215	196.121  Homestead exemptions; forms.-
216	(2)  The forms shall require the taxpayer to furnish
217	certain information to the property appraiser for the purpose of
218	determining that the taxpayer is a permanent resident as defined
219	in s. 196.012(16)(17). Such information may include, but need
220	not be limited to, the factors enumerated in s. 196.015.
221	Section 6.  Subsection (6), paragraph (d) of subsection
222	(8), paragraph (d) of subsection (9), and paragraph (d) of
223	subsection (10) of section 196.1995, Florida Statutes, are
224	amended to read:
225	196.1995  Economic development ad valorem tax exemption.-
226	(6)  With respect to a new business as defined by s.
227	196.012(14)(15)(c), the municipality annexing the property on
228	which the business is situated may grant an economic development
229	ad valorem tax exemption under this section to that business for
230	a period that will expire upon the expiration of the exemption
231	granted by the county. If the county renews the exemption under
232	subsection (7), the municipality may also extend its exemption.
233	A municipal economic development ad valorem tax exemption
234	granted under this subsection may not extend beyond the duration
235	of the county exemption.
236	(8)  Any person, firm, or corporation which desires an
237	economic development ad valorem tax exemption shall, in the year
238	the exemption is desired to take effect, file a written
239	application on a form prescribed by the department with the
240	board of county commissioners or the governing authority of the
241	municipality, or both. The application shall request the
242	adoption of an ordinance granting the applicant an exemption
243	pursuant to this section and shall include the following
244	information:
245	(d)  Proof, to the satisfaction of the board of county
246	commissioners or the governing authority of the municipality,
247	that the applicant is a new business or an expansion of an
248	existing business, as defined in s. 196.012(15) or (16); and
249	(9)  Before it takes action on the application, the board
250	of county commissioners or the governing authority of the
251	municipality shall deliver a copy of the application to the
252	property appraiser of the county. After careful consideration,
253	the property appraiser shall report the following information to
254	the board of county commissioners or the governing authority of
255	the municipality:
256	(d)  A determination as to whether the property for which
257	an exemption is requested is to be incorporated into a new
258	business or the expansion of an existing business, as defined in
259	s. 196.012(15) or (16), or into neither, which determination the
260	property appraiser shall also affix to the face of the
261	application. Upon the request of the property appraiser, the
262	department shall provide to him or her such information as it
263	may have available to assist in making such determination.
264	(10)  An ordinance granting an exemption under this section
265	shall be adopted in the same manner as any other ordinance of
266	the county or municipality and shall include the following:
267	(d)  A finding that the business named in the ordinance
268	meets the requirements of s. 196.012(14)(15) or (15) (16).
269	Section 7.  Section 196.175, Florida Statutes, is repealed.
270	Section 8.  This act shall take effect July 1, 2011, and
271	applies to assessments beginning January 1, 2012.

CODING: Words stricken are deletions; words underlined are additions.