CS/CS/HB 531

1
A bill to be entitled
2An act relating to the assessment of residential and
3nonhomestead real property; amending s. 193.114, F.S.;
4limiting a review of changes to the assessed or taxable
5value of real property resulting from certain informal
6conferences to a review by the Department of Revenue;
7creating s. 193.624, F.S.; providing definitions;
8prohibiting adding the value of certain improvements to
9the assessed value of certain real property; providing a
10limitation on the assessed value of certain real property;
11providing application; providing procedural requirements
12and limitations; requiring a nonrefundable filing fee;
13amending s. 193.155, F.S.; specifying additional
14exceptions to assessments of homestead property at just
15value; amending ss. 193.1554 and 193.1555, F.S.;
16specifying additional exceptions to assessments of
17nonhomestead property at just value; defining the term
18"placed on the tax roll"; clarifying when divided or
19combined parcels become eligible for certain assessments;
20amending s. 196.012, F.S.; deleting a definition;
21conforming a cross-reference; amending ss. 196.121 and
22196.1995, F.S.; conforming cross-references; repealing s.
23196.175, F.S., relating to the renewable energy source
24property tax exemption; providing for application;
25providing an effective date.
26
27Be It Enacted by the Legislature of the State of Florida:
28
29     Section 1.  Subsection (4) of section 193.114, Florida
30Statutes, is amended to read:
31     193.114  Preparation of assessment rolls.-
32     (4)(a)  For every change made to the assessed or taxable
33value of a parcel on an assessment roll subsequent to the
34mailing of the notice provided for in s. 200.069, the property
35appraiser shall document the reason for such change in the
36public records of the office of the property appraiser in a
37manner acceptable to the executive director or the executive
38director's designee. For every change made to the assessed or
39taxable value of a parcel on the assessment roll as the result
40of an informal conference under s. 194.011(2), only the
41department may review whether such changes are consistent with
42the law.
43     (b)  For every change that decreases the assessed or
44taxable value of a parcel on an assessment roll between the time
45of complete submission of the tax roll pursuant to s.
46193.1142(3) and mailing of the notice provided for in s.
47200.069, the property appraiser shall document the reason for
48such change in the public records of the office of the property
49appraiser in a manner acceptable to the executive director or
50the executive director's designee. Changes made by the value
51adjustment board are not subject to the requirements of this
52subsection.
53     Section 2.  Section 193.624, Florida Statutes, is created
54to 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
58improving 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
61intrusion;
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
68following equipment that collects, transmits, stores, or uses
69solar energy, wind energy, or energy derived from geothermal
70deposits:
71     1.  Solar energy collectors, photovoltaic modules, and
72inverters.
73     2.  Storage tanks and other storage systems, excluding
74swimming 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
82equipment used to interconnect such systems; however, such
83equipment does not include conventional backup systems of any
84type.
85     10.  Windmills and wind turbines.
86     11.  Wind-driven generators.
87     12.  Power conditioning and storage devices that use wind
88energy to generate electricity or mechanical forms of energy.
89     13.  Pipes and other equipment used to transmit hot
90geothermal water to a dwelling or structure from a geothermal
91deposit.
92     (2)  In determining the assessed value of real property
93used for residential purposes, the just value of changes or
94improvements made for the purpose of improving a property's
95resistance to wind damage and the just value of renewable energy
96source devices shall not be added to the assessed value as
97limited by s. 193.155 or s. 193.1554.
98     (3)  The assessed value of real property used for
99residential purposes shall not exceed the total just value of
100the property minus the combined just values of changes or
101improvements made for the purpose of improving a property's
102resistance to wind damage and renewable energy source devices.
103     (4)  This section applies to new and existing construction
104used for residential purposes.
105     (5)  A parcel of residential property may not be assessed
106pursuant to this section unless an application is filed on or
107before March 1 of the first year the property owner claims the
108assessment reduction for renewable energy source devices or
109changes or improvements made for the purpose of improving the
110property's resistance to wind damage. The property appraiser may
111require the taxpayer or the taxpayer's representative to furnish
112the property appraiser such information as may reasonably be
113required to establish the just value of the renewable energy
114source devices or changes or improvements made for the purpose
115of improving the property's resistance to wind damage. Failure
116to make timely application by March 1 shall constitute a waiver
117of the property owner to have his or her assessment calculated
118under this section. However, an applicant who fails to file an
119application by March 1 may file a late application and may file,
120pursuant to s. 194.011(3), a petition with the value adjustment
121board requesting assessment under this section. The petition
122must be filed on or before the 25th day after the mailing of the
123notice by the property appraiser as provided in s. 194.011(1).
124Notwithstanding s. 194.013, the applicant must pay a
125nonrefundable fee of $15 upon filing the petition. Upon
126reviewing the petition, if the property is qualified to be
127assessed under this section and the property owner demonstrates
128particular extenuating circumstances judged by the property
129appraiser or the value adjustment board to warrant granting
130assessment under this section, the property appraiser shall
131calculate the assessment in accordance with this section.
132     Section 3.  Paragraph (a) of subsection (4) of section
133193.155, Florida Statutes, is amended to read:
134     193.155  Homestead assessments.-Homestead property shall be
135assessed at just value as of January 1, 1994. Property receiving
136the homestead exemption after January 1, 1994, shall be assessed
137at just value as of January 1 of the year in which the property
138receives the exemption unless the provisions of subsection (8)
139apply.
140     (4)(a)  Except as provided in paragraph (b) and s. 193.624,
141changes, additions, or improvements to homestead property shall
142be assessed at just value as of the first January 1 after the
143changes, 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,
146are 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
150real property that contains nine or fewer dwelling units,
151including vacant property zoned and platted for residential use,
152and that does not receive the exemption under s. 196.031.
153     (b)  "Placed on the tax roll" means the year any property,
154as of January 1, becomes eligible for assessment under this
155section and either becomes a nonhomestead property or property
156that has been combined or divided.
157     (6)(a)  Except as provided in paragraph (b) and s. 193.624,
158changes, additions, or improvements to nonhomestead residential
159property shall be assessed at just value as of the first January
1601 after the changes, additions, or improvements are
161substantially completed.
162     (7)  Any property that is combined or divided after January
1631 and included as a combined or divided parcel on the tax notice
164shall receive any current assessment limitation on the newly
165combined parcel or parcels or have any current assessment
166limitation apportioned among the newly created parcel or
167parcels, and the property may not be considered combined or
168divided for purposes of this section until the following January
1691, when the parcel or parcels shall be considered placed on the
170tax roll as a combined or divided parcel or parcels. Any
171increase in the value of property assessed under this section
172which is attributable to combining or dividing parcels shall be
173assessed at just value, and the just value shall be apportioned
174among the parcels created.
175     Section 5.  Subsections (1) and (7) of section 193.1555,
176Florida Statutes, are amended to read:
177     193.1555  Assessment of certain residential and
178nonresidential real property.-
179     (1)  As used in this section, the term:
180     (a)  "Nonresidential real property" means real property
181that is not subject to the assessment limitations set forth in
182s. 4(a), (c), (d), or (g), Art. VII of the State Constitution.
183     (b)  "Improvement" means an addition or change to land or
184buildings which increases their value and is more than a repair
185or a replacement.
186     (c)  "Placed on the tax roll" means the year any property,
187as of January 1, becomes eligible for assessment under this
188section and either becomes a nonhomestead property or property
189that has been combined or divided.
190     (7)  Any property that is combined or divided after January
1911 and included as a combined or divided parcel on the tax notice
192shall receive any current assessment limitation on the newly
193combined parcel or parcels or have any current assessment
194limitation apportioned among the newly created parcel or
195parcels, and the property may not be considered combined or
196divided for purposes of this section until the following January
1971, when the parcel or parcels shall be considered placed on the
198tax roll as a combined or divided parcel or parcels. Any
199increase in the value of property assessed under this section
200which is attributable to combining or dividing parcels shall be
201assessed at just value, and the just value shall be apportioned
202among the parcels created.
203     Section 6.  Subsections (14) through (20) of section
204196.012, Florida Statutes, are amended to read:
205     196.012  Definitions.-For the purpose of this chapter, the
206following terms are defined as follows, except where the context
207clearly indicates otherwise:
208     (14)  "Renewable energy source device" or "device" means
209any of the following equipment which, when installed in
210connection with a dwelling unit or other structure, collects,
211transmits, stores, or uses solar energy, wind energy, or energy
212derived from geothermal deposits:
213     (a)  Solar energy collectors.
214     (b)  Storage tanks and other storage systems, excluding
215swimming 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
223equipment used to interconnect such systems; however,
224conventional backup systems of any type are not included in this
225definition.
226     (j)  Windmills.
227     (k)  Wind-driven generators.
228     (l)  Power conditioning and storage devices that use wind
229energy to generate electricity or mechanical forms of energy.
230     (m)  Pipes and other equipment used to transmit hot
231geothermal water to a dwelling or structure from a geothermal
232deposit.
233     (14)(15)  "New business" means:
234     (a)1.  A business establishing 10 or more jobs to employ 10
235or more full-time employees in this state, which manufactures,
236processes, compounds, fabricates, or produces for sale items of
237tangible personal property at a fixed location and which
238comprises an industrial or manufacturing plant;
239     2.  A business establishing 25 or more jobs to employ 25 or
240more full-time employees in this state, the sales factor of
241which, as defined by s. 220.15(5), for the facility with respect
242to which it requests an economic development ad valorem tax
243exemption is less than 0.50 for each year the exemption is
244claimed; or
245     3.  An office space in this state owned and used by a
246corporation newly domiciled in this state; provided such office
247space houses 50 or more full-time employees of such corporation;
248provided that such business or office first begins operation on
249a site clearly separate from any other commercial or industrial
250operation owned by the same business.
251     (b)  Any business located in an enterprise zone or
252brownfield area that first begins operation on a site clearly
253separate from any other commercial or industrial operation owned
254by the same business.
255     (c)  A business that is situated on property annexed into a
256municipality and that, at the time of the annexation, is
257receiving an economic development ad valorem tax exemption from
258the 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
261or more full-time employees in this state, which manufactures,
262processes, compounds, fabricates, or produces for sale items of
263tangible personal property at a fixed location and which
264comprises an industrial or manufacturing plant; or
265     2.  A business establishing 25 or more jobs to employ 25 or
266more full-time employees in this state, the sales factor of
267which, as defined by s. 220.15(5), for the facility with respect
268to which it requests an economic development ad valorem tax
269exemption is less than 0.50 for each year the exemption is
270claimed; provided that such business increases operations on a
271site colocated with a commercial or industrial operation owned
272by the same business, resulting in a net increase in employment
273of not less than 10 percent or an increase in productive output
274of not less than 10 percent.
275     (b)  Any business located in an enterprise zone or
276brownfield area that increases operations on a site colocated
277with a commercial or industrial operation owned by the same
278business.
279     (16)(17)  "Permanent resident" means a person who has
280established a permanent residence as defined in subsection (17)
281(18).
282     (17)(18)  "Permanent residence" means that place where a
283person has his or her true, fixed, and permanent home and
284principal establishment to which, whenever absent, he or she has
285the intention of returning. A person may have only one permanent
286residence at a time; and, once a permanent residence is
287established in a foreign state or country, it is presumed to
288continue until the person shows that a change has occurred.
289     (18)(19)  "Enterprise zone" means an area designated as an
290enterprise zone pursuant to s. 290.0065. This subsection expires
291on the date specified in s. 290.016 for the expiration of the
292Florida Enterprise Zone Act.
293     (19)(20)  "Ex-servicemember" means any person who has
294served as a member of the United States Armed Forces on active
295duty or state active duty, a member of the Florida National
296Guard, or a member of the United States Reserve Forces.
297     Section 7.  Subsection (2) of section 196.121, Florida
298Statutes, is amended to read:
299     196.121  Homestead exemptions; forms.-
300     (2)  The forms shall require the taxpayer to furnish
301certain information to the property appraiser for the purpose of
302determining that the taxpayer is a permanent resident as defined
303in s. 196.012(16)(17). Such information may include, but need
304not 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
307subsection (10) of section 196.1995, Florida Statutes, are
308amended to read:
309     196.1995  Economic development ad valorem tax exemption.-
310     (6)  With respect to a new business as defined by s.
311196.012(14)(15)(c), the municipality annexing the property on
312which the business is situated may grant an economic development
313ad valorem tax exemption under this section to that business for
314a period that will expire upon the expiration of the exemption
315granted by the county. If the county renews the exemption under
316subsection (7), the municipality may also extend its exemption.
317A municipal economic development ad valorem tax exemption
318granted under this subsection may not extend beyond the duration
319of the county exemption.
320     (8)  Any person, firm, or corporation which desires an
321economic development ad valorem tax exemption shall, in the year
322the exemption is desired to take effect, file a written
323application on a form prescribed by the department with the
324board of county commissioners or the governing authority of the
325municipality, or both. The application shall request the
326adoption of an ordinance granting the applicant an exemption
327pursuant to this section and shall include the following
328information:
329     (d)  Proof, to the satisfaction of the board of county
330commissioners or the governing authority of the municipality,
331that the applicant is a new business or an expansion of an
332existing business, as defined in s. 196.012(15) or (16); and
333     (9)  Before it takes action on the application, the board
334of county commissioners or the governing authority of the
335municipality shall deliver a copy of the application to the
336property appraiser of the county. After careful consideration,
337the property appraiser shall report the following information to
338the board of county commissioners or the governing authority of
339the municipality:
340     (d)  A determination as to whether the property for which
341an exemption is requested is to be incorporated into a new
342business or the expansion of an existing business, as defined in
343s. 196.012(15) or (16), or into neither, which determination the
344property appraiser shall also affix to the face of the
345application. Upon the request of the property appraiser, the
346department shall provide to him or her such information as it
347may have available to assist in making such determination.
348     (10)  An ordinance granting an exemption under this section
349shall be adopted in the same manner as any other ordinance of
350the county or municipality and shall include the following:
351     (d)  A finding that the business named in the ordinance
352meets 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
355applies to assessments beginning January 1, 2012.


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