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

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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Status: (Engrossed - Dead) 2011-05-07 - Indefinitely postponed and withdrawn from consideration [H0531 Detail]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/CS/HB 531

1	A bill to be entitled
2	An act relating to the assessment of residential and
3	nonhomestead real property; amending s. 193.114, F.S.;
4	limiting a review of changes to the assessed or taxable
5	value of real property resulting from certain informal
6	conferences to a review by the Department of Revenue;
7	creating s. 193.624, F.S.; providing definitions;
8	prohibiting adding the value of certain improvements to
9	the assessed value of certain real property; providing a
10	limitation on the assessed value of certain real property;
11	providing application; providing procedural requirements
12	and limitations; requiring a nonrefundable filing fee;
13	amending s. 193.155, F.S.; specifying additional
14	exceptions to assessments of homestead property at just
15	value; amending ss. 193.1554 and 193.1555, F.S.;
16	specifying additional exceptions to assessments of
17	nonhomestead property at just value; defining the term
18	"placed on the tax roll"; clarifying when divided or
19	combined parcels become eligible for certain assessments;
20	amending s. 196.012, F.S.; deleting a definition;
21	conforming a cross-reference; amending ss. 196.121 and
22	196.1995, F.S.; conforming cross-references; repealing s.
23	196.175, F.S., relating to the renewable energy source
24	property tax exemption; providing for application;
25	providing an effective date.
26
27	Be It Enacted by the Legislature of the State of Florida:
28
29	Section 1.  Subsection (4) of section 193.114, Florida
30	Statutes, is amended to read:
31	193.114  Preparation of assessment rolls.-
32	(4)(a)  For every change made to the assessed or taxable
33	value of a parcel on an assessment roll subsequent to the
34	mailing of the notice provided for in s. 200.069, the property
35	appraiser shall document the reason for such change in the
36	public records of the office of the property appraiser in a
37	manner acceptable to the executive director or the executive
38	director's designee. For every change made to the assessed or
39	taxable value of a parcel on the assessment roll as the result
40	of an informal conference under s. 194.011(2), only the
41	department may review whether such changes are consistent with
42	the law.
43	(b)  For every change that decreases the assessed or
44	taxable value of a parcel on an assessment roll between the time
45	of complete submission of the tax roll pursuant to s.
46	193.1142(3) and mailing of the notice provided for in s.
47	200.069, the property appraiser shall document the reason for
48	such change in the public records of the office of the property
49	appraiser in a manner acceptable to the executive director or
50	the executive director's designee. Changes made by the value
51	adjustment board are not subject to the requirements of this
52	subsection.
53	Section 2.  Section 193.624, Florida Statutes, is created
54	to read:
55	193.624  Assessment of residential property.-
56	(1)  For the purposes of this section:
57	(a)  "Changes or improvements made for the purpose of
58	improving a property's resistance to wind damage" means:
59	1.  Improving the strength of the roof-deck attachment;
60	2.  Creating a secondary water barrier to prevent water
61	intrusion;
62	3.  Installing wind-resistant shingles;
63	4.  Installing gable-end bracing;
64	5.  Reinforcing roof-to-wall connections;
65	6.  Installing storm shutters; or
66	7.  Installing opening protections.
67	(b)  "Renewable energy source device" means any of the
68	following equipment that collects, transmits, stores, or uses
69	solar energy, wind energy, or energy derived from geothermal
70	deposits:
71	1.  Solar energy collectors, photovoltaic modules, and
72	inverters.
73	2.  Storage tanks and other storage systems, excluding
74	swimming pools used as storage tanks.
75	3.  Rockbeds.
76	4.  Thermostats and other control devices.
77	5.  Heat exchange devices.
78	6.  Pumps and fans.
79	7.  Roof ponds.
80	8.  Freestanding thermal containers.
81	9.  Pipes, ducts, refrigerant handling systems, and other
82	equipment used to interconnect such systems; however, such
83	equipment does not include conventional backup systems of any
84	type.
85	10.  Windmills and wind turbines.
86	11.  Wind-driven generators.
87	12.  Power conditioning and storage devices that use wind
88	energy to generate electricity or mechanical forms of energy.
89	13.  Pipes and other equipment used to transmit hot
90	geothermal water to a dwelling or structure from a geothermal
91	deposit.
92	(2)  In determining the assessed value of real property
93	used for residential purposes, the just value of changes or
94	improvements made for the purpose of improving a property's
95	resistance to wind damage and the just value of renewable energy
96	source devices shall not be added to the assessed value as
97	limited by s. 193.155 or s. 193.1554.
98	(3)  The assessed value of real property used for
99	residential purposes shall not exceed the total just value of
100	the property minus the combined just values of changes or
101	improvements made for the purpose of improving a property's
102	resistance to wind damage and renewable energy source devices.
103	(4)  This section applies to new and existing construction
104	used for residential purposes.
105	(5)  A parcel of residential property may not be assessed
106	pursuant to this section unless an application is filed on or
107	before March 1 of the first year the property owner claims the
108	assessment reduction for renewable energy source devices or
109	changes or improvements made for the purpose of improving the
110	property's resistance to wind damage. The property appraiser may
111	require the taxpayer or the taxpayer's representative to furnish
112	the property appraiser such information as may reasonably be
113	required to establish the just value of the renewable energy
114	source devices or changes or improvements made for the purpose
115	of improving the property's resistance to wind damage. Failure
116	to make timely application by March 1 shall constitute a waiver
117	of the property owner to have his or her assessment calculated
118	under this section. However, an applicant who fails to file an
119	application by March 1 may file a late application and may file,
120	pursuant to s. 194.011(3), a petition with the value adjustment
121	board requesting assessment under this section. The petition
122	must be filed on or before the 25th day after the mailing of the
123	notice by the property appraiser as provided in s. 194.011(1).
124	Notwithstanding s. 194.013, the applicant must pay a
125	nonrefundable fee of $15 upon filing the petition. Upon
126	reviewing the petition, if the property is qualified to be
127	assessed under this section and the property owner demonstrates
128	particular extenuating circumstances judged by the property
129	appraiser or the value adjustment board to warrant granting
130	assessment under this section, the property appraiser shall
131	calculate the assessment in accordance with this section.
132	Section 3.  Paragraph (a) of subsection (4) of section
133	193.155, Florida Statutes, is amended to read:
134	193.155  Homestead assessments.-Homestead property shall be
135	assessed at just value as of January 1, 1994. Property receiving
136	the homestead exemption after January 1, 1994, shall be assessed
137	at just value as of January 1 of the year in which the property
138	receives the exemption unless the provisions of subsection (8)
139	apply.
140	(4)(a)  Except as provided in paragraph (b) and s. 193.624,
141	changes, additions, or improvements to homestead property shall
142	be assessed at just value as of the first January 1 after the
143	changes, additions, or improvements are substantially completed.
144	Section 4.  Subsection (1), paragraph (a) of subsection
145	(6), and subsection (7) of section 193.1554, Florida Statutes,
146	are amended to read:
147	193.1554  Assessment of nonhomestead residential property.-
148	(1)  As used in this section, the term:
149	(a)  "Nonhomestead residential property" means residential
150	real property that contains nine or fewer dwelling units,
151	including vacant property zoned and platted for residential use,
152	and that does not receive the exemption under s. 196.031.
153	(b)  "Placed on the tax roll" means the year any property,
154	as of January 1, becomes eligible for assessment under this
155	section and either becomes a nonhomestead property or property
156	that has been combined or divided.
157	(6)(a)  Except as provided in paragraph (b) and s. 193.624,
158	changes, additions, or improvements to nonhomestead residential
159	property shall be assessed at just value as of the first January
160	1 after the changes, additions, or improvements are
161	substantially completed.
162	(7)  Any property that is combined or divided after January
163	1 and included as a combined or divided parcel on the tax notice
164	shall receive any current assessment limitation on the newly
165	combined parcel or parcels or have any current assessment
166	limitation apportioned among the newly created parcel or
167	parcels, and the property may not be considered combined or
168	divided for purposes of this section until the following January
169	1, when the parcel or parcels shall be considered placed on the
170	tax roll as a combined or divided parcel or parcels. Any
171	increase in the value of property assessed under this section
172	which is attributable to combining or dividing parcels shall be
173	assessed at just value, and the just value shall be apportioned
174	among the parcels created.
175	Section 5.  Subsections (1) and (7) of section 193.1555,
176	Florida Statutes, are amended to read:
177	193.1555  Assessment of certain residential and
178	nonresidential real property.-
179	(1)  As used in this section, the term:
180	(a)  "Nonresidential real property" means real property
181	that is not subject to the assessment limitations set forth in
182	s. 4(a), (c), (d), or (g), Art. VII of the State Constitution.
183	(b)  "Improvement" means an addition or change to land or
184	buildings which increases their value and is more than a repair
185	or a replacement.
186	(c)  "Placed on the tax roll" means the year any property,
187	as of January 1, becomes eligible for assessment under this
188	section and either becomes a nonhomestead property or property
189	that has been combined or divided.
190	(7)  Any property that is combined or divided after January
191	1 and included as a combined or divided parcel on the tax notice
192	shall receive any current assessment limitation on the newly
193	combined parcel or parcels or have any current assessment
194	limitation apportioned among the newly created parcel or
195	parcels, and the property may not be considered combined or
196	divided for purposes of this section until the following January
197	1, when the parcel or parcels shall be considered placed on the
198	tax roll as a combined or divided parcel or parcels. Any
199	increase in the value of property assessed under this section
200	which is attributable to combining or dividing parcels shall be
201	assessed at just value, and the just value shall be apportioned
202	among the parcels created.
203	Section 6.  Subsections (14) through (20) of section
204	196.012, Florida Statutes, are amended to read:
205	196.012  Definitions.-For the purpose of this chapter, the
206	following terms are defined as follows, except where the context
207	clearly indicates otherwise:
208	(14)  "Renewable energy source device" or "device" means
209	any of the following equipment which, when installed in
210	connection with a dwelling unit or other structure, collects,
211	transmits, stores, or uses solar energy, wind energy, or energy
212	derived from geothermal deposits:
213	(a)  Solar energy collectors.
214	(b)  Storage tanks and other storage systems, excluding
215	swimming pools used as storage tanks.
216	(c)  Rockbeds.
217	(d)  Thermostats and other control devices.
218	(e)  Heat exchange devices.
219	(f)  Pumps and fans.
220	(g)  Roof ponds.
221	(h)  Freestanding thermal containers.
222	(i)  Pipes, ducts, refrigerant handling systems, and other
223	equipment used to interconnect such systems; however,
224	conventional backup systems of any type are not included in this
225	definition.
226	(j)  Windmills.
227	(k)  Wind-driven generators.
228	(l)  Power conditioning and storage devices that use wind
229	energy to generate electricity or mechanical forms of energy.
230	(m)  Pipes and other equipment used to transmit hot
231	geothermal water to a dwelling or structure from a geothermal
232	deposit.
233	(14)(15)  "New business" means:
234	(a)1.  A business establishing 10 or more jobs to employ 10
235	or more full-time employees in this state, which manufactures,
236	processes, compounds, fabricates, or produces for sale items of
237	tangible personal property at a fixed location and which
238	comprises an industrial or manufacturing plant;
239	2.  A business establishing 25 or more jobs to employ 25 or
240	more full-time employees in this state, the sales factor of
241	which, as defined by s. 220.15(5), for the facility with respect
242	to which it requests an economic development ad valorem tax
243	exemption is less than 0.50 for each year the exemption is
244	claimed; or
245	3.  An office space in this state owned and used by a
246	corporation newly domiciled in this state; provided such office
247	space houses 50 or more full-time employees of such corporation;
248	provided that such business or office first begins operation on
249	a site clearly separate from any other commercial or industrial
250	operation owned by the same business.
251	(b)  Any business located in an enterprise zone or
252	brownfield area that first begins operation on a site clearly
253	separate from any other commercial or industrial operation owned
254	by the same business.
255	(c)  A business that is situated on property annexed into a
256	municipality and that, at the time of the annexation, is
257	receiving an economic development ad valorem tax exemption from
258	the county under s. 196.1995.
259	(15)(16)  "Expansion of an existing business" means:
260	(a)1.  A business establishing 10 or more jobs to employ 10
261	or more full-time employees in this state, which manufactures,
262	processes, compounds, fabricates, or produces for sale items of
263	tangible personal property at a fixed location and which
264	comprises an industrial or manufacturing plant; or
265	2.  A business establishing 25 or more jobs to employ 25 or
266	more full-time employees in this state, the sales factor of
267	which, as defined by s. 220.15(5), for the facility with respect
268	to which it requests an economic development ad valorem tax
269	exemption is less than 0.50 for each year the exemption is
270	claimed; provided that such business increases operations on a
271	site colocated with a commercial or industrial operation owned
272	by the same business, resulting in a net increase in employment
273	of not less than 10 percent or an increase in productive output
274	of not less than 10 percent.
275	(b)  Any business located in an enterprise zone or
276	brownfield area that increases operations on a site colocated
277	with a commercial or industrial operation owned by the same
278	business.
279	(16)(17)  "Permanent resident" means a person who has
280	established a permanent residence as defined in subsection (17)
281	(18).
282	(17)(18)  "Permanent residence" means that place where a
283	person has his or her true, fixed, and permanent home and
284	principal establishment to which, whenever absent, he or she has
285	the intention of returning. A person may have only one permanent
286	residence at a time; and, once a permanent residence is
287	established in a foreign state or country, it is presumed to
288	continue until the person shows that a change has occurred.
289	(18)(19)  "Enterprise zone" means an area designated as an
290	enterprise zone pursuant to s. 290.0065. This subsection expires
291	on the date specified in s. 290.016 for the expiration of the
292	Florida Enterprise Zone Act.
293	(19)(20)  "Ex-servicemember" means any person who has
294	served as a member of the United States Armed Forces on active
295	duty or state active duty, a member of the Florida National
296	Guard, or a member of the United States Reserve Forces.
297	Section 7.  Subsection (2) of section 196.121, Florida
298	Statutes, is amended to read:
299	196.121  Homestead exemptions; forms.-
300	(2)  The forms shall require the taxpayer to furnish
301	certain information to the property appraiser for the purpose of
302	determining that the taxpayer is a permanent resident as defined
303	in s. 196.012(16)(17). Such information may include, but need
304	not be limited to, the factors enumerated in s. 196.015.
305	Section 8.  Subsection (6), paragraph (d) of subsection
306	(8), paragraph (d) of subsection (9), and paragraph (d) of
307	subsection (10) of section 196.1995, Florida Statutes, are
308	amended to read:
309	196.1995  Economic development ad valorem tax exemption.-
310	(6)  With respect to a new business as defined by s.
311	196.012(14)(15)(c), the municipality annexing the property on
312	which the business is situated may grant an economic development
313	ad valorem tax exemption under this section to that business for
314	a period that will expire upon the expiration of the exemption
315	granted by the county. If the county renews the exemption under
316	subsection (7), the municipality may also extend its exemption.
317	A municipal economic development ad valorem tax exemption
318	granted under this subsection may not extend beyond the duration
319	of the county exemption.
320	(8)  Any person, firm, or corporation which desires an
321	economic development ad valorem tax exemption shall, in the year
322	the exemption is desired to take effect, file a written
323	application on a form prescribed by the department with the
324	board of county commissioners or the governing authority of the
325	municipality, or both. The application shall request the
326	adoption of an ordinance granting the applicant an exemption
327	pursuant to this section and shall include the following
328	information:
329	(d)  Proof, to the satisfaction of the board of county
330	commissioners or the governing authority of the municipality,
331	that the applicant is a new business or an expansion of an
332	existing business, as defined in s. 196.012(15) or (16); and
333	(9)  Before it takes action on the application, the board
334	of county commissioners or the governing authority of the
335	municipality shall deliver a copy of the application to the
336	property appraiser of the county. After careful consideration,
337	the property appraiser shall report the following information to
338	the board of county commissioners or the governing authority of
339	the municipality:
340	(d)  A determination as to whether the property for which
341	an exemption is requested is to be incorporated into a new
342	business or the expansion of an existing business, as defined in
343	s. 196.012(15) or (16), or into neither, which determination the
344	property appraiser shall also affix to the face of the
345	application. Upon the request of the property appraiser, the
346	department shall provide to him or her such information as it
347	may have available to assist in making such determination.
348	(10)  An ordinance granting an exemption under this section
349	shall be adopted in the same manner as any other ordinance of
350	the county or municipality and shall include the following:
351	(d)  A finding that the business named in the ordinance
352	meets the requirements of s. 196.012(14)(15) or (15) (16).
353	Section 9.  Section 196.175, Florida Statutes, is repealed.
354	Section 10.  This act shall take effect July 1, 2011, and
355	applies to assessments beginning January 1, 2012.

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