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 |
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27 | Be It Enacted by the Legislature of the State of Florida: |
28 |
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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. |