Bill Text: FL S0402 | 2015 | Regular Session | Introduced

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

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Bill Title: Renewable Energy Source Devices

Spectrum: Bipartisan Bill

Status: (Failed) 2015-05-01 - Died in Community Affairs [S0402 Detail]

Download: Florida-2015-S0402-Introduced.html

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       Florida Senate - 2015                                     SB 402
       
       
        
       By Senator Brandes
       
       
       
       
       
       22-00330-15                                            2015402__
    1                        A bill to be entitled                      
    2         An act relating to renewable energy source devices;
    3         amending s. 193.624, F.S.; revising the term
    4         “renewable energy source device” to include certain
    5         devices that store or use solar energy, wind energy,
    6         or energy from geothermal deposits to generate
    7         specified forms of energy; specifying a period during
    8         which a property appraiser is prohibited from
    9         considering an increase in the just value of real
   10         property used for residential purposes which is
   11         attributable to the installation of a renewable energy
   12         source device; prohibiting consideration by a property
   13         appraiser of an increase in the just value of real
   14         property used for any purpose which is attributable to
   15         the installation of a renewable energy source device
   16         or of a component of such device on or after a
   17         specified date; creating s. 196.182, F.S.; exempting a
   18         renewable energy source device, or a component of such
   19         device, which is installed upon real property on or
   20         after a specified date from the tangible personal
   21         property tax; reenacting ss. 193.155(4)(a) and
   22         193.1554(6)(a), F.S., relating to homestead
   23         assessments and nonhomestead residential property
   24         assessments, respectively, to incorporate the
   25         amendment made to s. 193.624, F.S., in references
   26         thereto; providing a contingent effective date.
   27          
   28  Be It Enacted by the Legislature of the State of Florida:
   29  
   30         Section 1. Section 193.624, Florida Statutes, is amended to
   31  read:
   32         193.624 Assessment of real residential property.—
   33         (1) As used in this section, the term “renewable energy
   34  source device” means any of the following equipment that
   35  collects, transmits, stores, or uses solar energy, wind energy,
   36  or energy derived from geothermal deposits:
   37         (a) Solar energy collectors, photovoltaic modules, and
   38  inverters.
   39         (b) Storage tanks and other storage systems, excluding
   40  swimming pools used as storage tanks.
   41         (c) Rockbeds.
   42         (d) Thermostats and other control devices.
   43         (e) Heat exchange devices.
   44         (f) Pumps and fans.
   45         (g) Roof ponds.
   46         (h) Freestanding thermal containers.
   47         (i) Pipes, ducts, refrigerant handling systems, and other
   48  equipment used to interconnect such systems; however, such
   49  equipment does not include conventional backup systems of any
   50  type.
   51         (j) Windmills and wind turbines.
   52         (k) Wind-driven generators.
   53         (l) Power conditioning and storage devices that store or
   54  use solar energy, wind energy, or energy derived from geothermal
   55  deposits to generate electricity or mechanical forms of energy.
   56         (m) 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 new and existing
   60  real property used for:
   61         (a) Residential purposes, an increase in the just value of
   62  the property attributable to the installation of a renewable
   63  energy source device between January 1, 2013, and December 31,
   64  2016, may not be considered.
   65         (b)(3) Any purpose, an increase in the just value of the
   66  property attributable This section applies to the installation
   67  of a renewable energy source device or of a component of such
   68  device installed on or after January 1, 2017, may not be
   69  considered January 1, 2013, to new and existing residential real
   70  property.
   71         Section 2. Section 196.182, Florida Statutes, is created to
   72  read:
   73         196.182 Exemption of renewable energy source devices and
   74  components.—A renewable energy source device, as defined in s.
   75  193.624, or a component of such device, which is installed upon
   76  real property on or after January 1, 2017, is exempt from the
   77  tangible personal property tax.
   78         Section 3. For the purpose of incorporating the amendment
   79  made by this act to section 193.624, Florida Statutes, in a
   80  reference thereto, paragraph (a) of subsection (4) of section
   81  193.155, Florida Statutes, is reenacted to read:
   82         193.155 Homestead assessments.—Homestead property shall be
   83  assessed at just value as of January 1, 1994. Property receiving
   84  the homestead exemption after January 1, 1994, shall be assessed
   85  at just value as of January 1 of the year in which the property
   86  receives the exemption unless the provisions of subsection (8)
   87  apply.
   88         (4)(a) Except as provided in paragraph (b) and s. 193.624,
   89  changes, additions, or improvements to homestead property shall
   90  be assessed at just value as of the first January 1 after the
   91  changes, additions, or improvements are substantially completed.
   92         Section 4. For the purpose of incorporating the amendment
   93  made by this act to section 193.624, Florida Statutes, in a
   94  reference thereto, paragraph (a) of subsection (6) of section
   95  193.1554, Florida Statutes, is reenacted to read:
   96         193.1554 Assessment of nonhomestead residential property.—
   97         (6)(a) Except as provided in paragraph (b) and s. 193.624,
   98  changes, additions, or improvements to nonhomestead residential
   99  property shall be assessed at just value as of the first January
  100  1 after the changes, additions, or improvements are
  101  substantially completed.
  102         Section 5. This act shall take effect January 1, 2017, if
  103  Senate Joint Resolution ____, or a similar joint resolution
  104  having substantially the same specific intent and purpose, is
  105  approved by the electors at the general election to be held in
  106  November 2016 or at an earlier special election specifically
  107  authorized by law for that purpose.