Bill Text: FL S0836 | 2010 | Regular Session | Introduced

---

Bill Title: Ad Valorem Tax Assessments [WPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2010-04-30 - Died in Committee on Community Affairs [S0836 Detail]

Download: Florida-2010-S0836-Introduced.html

---

 
Florida Senate - 2010                                     SB 836 
 
By Senator Fasano 
11-00666-10                                            2010836__ 
1                        A bill to be entitled 
2         An act relating to ad valorem tax assessments; 
3         amending s. 194.011, F.S.; requiring that a petition 
4         before the value adjustment board challenging an ad 
5         valorem assessment contain certain information 
6         relating to the property and the petitioner; providing 
7         an effective date. 
8 
9  Be It Enacted by the Legislature of the State of Florida: 
10 
11         Section 1. Section 194.011, Florida Statutes, is amended to 
12  read: 
13         194.011 Assessment notice; objections to assessments.— 
14         (1) Each taxpayer whose property is subject to real or 
15  tangible personal ad valorem taxes shall be notified of the 
16  assessment of each taxable item of such property, as provided in 
17  s. 200.069. 
18         (2) Any taxpayer who objects to the assessment placed on 
19  any property taxable to him or her, including the assessment of 
20  homestead property at less than just value under s. 193.155(8), 
21  may request the property appraiser to informally confer with the 
22  taxpayer. Upon receiving the request, the property appraiser, or 
23  a member of his or her staff, shall confer with the taxpayer 
24  regarding the correctness of the assessment. At this informal 
25  conference, the taxpayer shall present those facts considered by 
26  the taxpayer to be supportive of the taxpayer’s claim for a 
27  change in the assessment of the property appraiser. The property 
28  appraiser or his or her representative at this conference shall 
29  present those facts considered by the property appraiser to be 
30  supportive of the correctness of the assessment. However, 
31  participation in an informal conference is not nothing herein 
32  shall be construed to be a prerequisite to administrative or 
33  judicial review of property assessments. 
34         (3) A petition to the value adjustment board must be in 
35  substantially the form prescribed by the department. 
36  Notwithstanding s. 195.022, a county officer may not refuse to 
37  accept a form provided by the department for this purpose if the 
38  taxpayer chooses to use it. A petition to the value adjustment 
39  board shall describe the property by parcel number and shall be 
40  filed as follows: 
41         (a) The property appraiser shall have available and shall 
42  distribute forms prescribed by the Department of Revenue on 
43  which the petition shall be made. Such petition shall be sworn 
44  to by the petitioner. 
45         (b) The completed petition shall be filed with the clerk of 
46  the value adjustment board of the county. The clerk, who shall 
47  acknowledge receipt of the petition thereof and promptly furnish 
48  a copy of the petition thereof to the property appraiser. 
49         (c) The completed petition shall: 
50         1. Identify the property by parcel number. 
51         2. Contain the taxpayer’s estimate of the market value of 
52  the property on January 1 of the current year. 
53         3. State the approximate time anticipated by the taxpayer 
54  to present and argue his or her petition before the board. 
55         4. Disclose whether the petitioner is an agent of the 
56  taxpayer. If the petitioner is an agent, the petition must 
57  include a copy of the petitioner’s power of attorney. 
58         5. For property purchased in the 3 calendar years before 
59  the current year, state the: 
60         a. Purchase price, including any related terms and 
61  conditions for the purchase of the property. 
62         b. Date of purchase. 
63         c. Initial mortgage amounts and outstanding mortgage 
64  balances on January 1 of the current year. 
65         d. The amount of any insurance coverage. 
66         6. State the characteristics of the property, including the 
67  age and condition of any buildings or fixtures on the property, 
68  the area in square feet of any building on the property, the use 
69  of the property, and the terms and conditions of any lease of 
70  the property. 
71         7. Contain a written declaration that it is made under the 
72  penalties of perjury. 
73         (d) The petition may be filed, as to valuation issues, at 
74  any time during the taxable year on or before the 25th day 
75  following the mailing of notice by the property appraiser as 
76  provided in subsection (1). With respect to an issue involving 
77  the denial of an exemption, an agricultural or high-water 
78  recharge classification application, an application for 
79  classification as historic property used for commercial or 
80  certain nonprofit purposes, or a deferral, the petition must be 
81  filed at any time during the taxable year on or before the 30th 
82  day following the mailing of the notice by the property 
83  appraiser under s. 193.461, s. 193.503, s. 193.625, or s. 
84  196.193 or notice by the tax collector under s. 197.253. 
85         (e) A condominium association, cooperative association, or 
86  any homeowners’ association as defined in s. 723.075, with 
87  approval of its board of administration or directors, may file 
88  with the value adjustment board a single joint petition on 
89  behalf of any association members who own parcels of property 
90  which the property appraiser determines are substantially 
91  similar with respect to location, proximity to amenities, number 
92  of rooms, living area, and condition. The condominium 
93  association, cooperative association, or homeowners’ association 
94  as defined in s. 723.075 shall provide the unit owners with 
95  notice of its intent to petition the value adjustment board and 
96  shall provide at least 20 days for a unit owner to elect, in 
97  writing, that his or her unit not be included in the petition. 
98         (f) An owner of contiguous, undeveloped parcels may file 
99  with the value adjustment board a single joint petition if the 
100  property appraiser determines such parcels are substantially 
101  similar in nature. 
102         (g) The individual, agent, or legal entity that signs the 
103  petition becomes an agent of the taxpayer for the purpose of 
104  serving process to obtain personal jurisdiction over the 
105  taxpayer for the entire value adjustment board proceedings, 
106  including any appeals of a board decision by the property 
107  appraiser pursuant to s. 194.036. 
108         (4)(a) At least 15 days before the hearing the petitioner 
109  shall provide to the property appraiser a list of evidence to be 
110  presented at the hearing, together with copies of all 
111  documentation to be considered by the value adjustment board and 
112  a summary of evidence to be presented by witnesses. 
113         (b) At least No later than 7 days before the hearing, if 
114  the petitioner has provided the information required under 
115  paragraph (a), and if requested in writing by the petitioner, 
116  the property appraiser shall provide to the petitioner a list of 
117  evidence to be presented at the hearing, together with copies of 
118  all documentation to be considered by the value adjustment board 
119  and a summary of evidence to be presented by witnesses. The 
120  evidence list must contain the property record card if provided 
121  by the clerk. Failure of the property appraiser to timely comply 
122  with the requirements of this paragraph shall result in a 
123  rescheduling of the hearing. 
124         (5)(a) The department shall by rule prescribe uniform 
125  procedures for hearings before the value adjustment board which 
126  include requiring: 
127         1. Procedures for the exchange of information and evidence 
128  by the property appraiser and the petitioner consistent with s. 
129  194.032. 
130         2. That the value adjustment board hold an organizational 
131  meeting for the purpose of making these procedures available to 
132  petitioners. 
133         (b) The department shall develop a uniform policies and 
134  procedures manual that shall be used by value adjustment boards, 
135  special magistrates, and taxpayers in proceedings before value 
136  adjustment boards. The manual shall be made available, at a 
137  minimum, on the department’s website and on the existing 
138  websites of the clerks of circuit courts. 
139         (6) The following provisions apply to petitions to the 
140  value adjustment board concerning the assessment of homestead 
141  property at less than just value under s. 193.155(8): 
142         (a) If the taxpayer does not agree with the amount of the 
143  assessment limitation difference for which the taxpayer 
144  qualifies as stated by the property appraiser in the county 
145  where the previous homestead property was located, or if the 
146  property appraiser in that county has not stated that the 
147  taxpayer qualifies to transfer any assessment limitation 
148  difference, upon the taxpayer filing a petition to the value 
149  adjustment board in the county where the new homestead property 
150  is located, the value adjustment board in that county shall, 
151  upon receiving the appeal, send a notice to the value adjustment 
152  board in the county where the previous homestead was located, 
153  which shall reconvene if it has already adjourned. 
154         (b) Such notice operates as a petition in, and creates an 
155  appeal to, the value adjustment board in the county where the 
156  previous homestead was located of all issues surrounding the 
157  previous assessment differential for the taxpayer involved. 
158  However, the taxpayer may not petition to have the just, 
159  assessed, or taxable value of the previous homestead changed. 
160         (c) The value adjustment board in the county where the 
161  previous homestead was located shall set the petition for 
162  hearing and notify the taxpayer, the property appraiser in the 
163  county where the previous homestead was located, the property 
164  appraiser in the county where the new homestead is located, and 
165  the value adjustment board in that county, and shall hear the 
166  appeal. Such appeal shall be heard by an attorney special 
167  magistrate if the value adjustment board in the county where the 
168  previous homestead was located uses special magistrates. The 
169  taxpayer may attend such hearing and present evidence, but need 
170  not do so. The value adjustment board in the county where the 
171  previous homestead was located shall issue a decision and send a 
172  copy of the decision to the value adjustment board in the county 
173  where the new homestead is located. 
174         (d) In hearing the appeal in the county where the new 
175  homestead is located, that value adjustment board shall consider 
176  the decision of the value adjustment board in the county where 
177  the previous homestead was located on the issues pertaining to 
178  the previous homestead and on the amount of any assessment 
179  reduction for which the taxpayer qualifies. The value adjustment 
180  board in the county where the new homestead is located may not 
181  hold its hearing until it has received the decision from the 
182  value adjustment board in the county where the previous 
183  homestead was located. 
184         (e) In any circuit court proceeding to review the decision 
185  of the value adjustment board in the county where the new 
186  homestead is located, the court may also review the decision of 
187  the value adjustment board in the county where the previous 
188  homestead was located. 
189         Section 2. This act shall take effect July 1, 2010.