Bill Text: FL S1324 | 2016 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Taxation
Spectrum: Bipartisan Bill
Status: (Failed) 2016-03-11 - Died in Finance and Tax, companion bill(s) passed, see CS/CS/HB 499 (Ch. 2016-128) [S1324 Detail]
Download: Florida-2016-S1324-Introduced.html
Bill Title: Taxation
Spectrum: Bipartisan Bill
Status: (Failed) 2016-03-11 - Died in Finance and Tax, companion bill(s) passed, see CS/CS/HB 499 (Ch. 2016-128) [S1324 Detail]
Download: Florida-2016-S1324-Introduced.html
Florida Senate - 2016 SB 1324 By Senator Altman 16-01195-16 20161324__ 1 A bill to be entitled 2 An act relating to taxation; amending s. 196.141, 3 F.S.; authorizing a property appraiser to contract for 4 services to examine or audit claimed homestead tax 5 exemptions; specifying requirements for such 6 contracts; requiring a contractor to provide certain 7 information to the person claiming the exemption; 8 prohibiting certain actions by a contractor; requiring 9 a contractor to disclose results to the property 10 appraiser; requiring the property appraiser to 11 initiate specified proceedings if he or she determines 12 a person is not entitled to an exemption; specifying 13 responsibility for a contractor’s performance; 14 providing for the source of funds for the contractor’s 15 compensation; providing for the property appraiser’s 16 receipt and distribution of interest and back taxes; 17 amending s. 196.161, F.S.; requiring a property 18 appraiser to file a tax lien against certain property 19 for certain unpaid taxes, penalties, and interest 20 after a specified time; requiring a tax lien to remain 21 on the property until such amounts are paid in full; 22 revising the process for the collection of such unpaid 23 amounts; specifying the priority of the lien; deleting 24 a provision that specifies the process by which a lien 25 attaches to property and that requires tax collectors 26 to record notices of tax liens in other counties in 27 certain circumstances; amending s. 213.30, F.S.; 28 conforming provisions to changes made by the act; 29 providing a declaration of important state interest; 30 providing an effective date. 31 32 Be It Enacted by the Legislature of the State of Florida: 33 34 Section 1. Section 196.141, Florida Statutes, is amended to 35 read: 36 196.141 Homestead exemptions; duty of property appraiser.— 37 (1) The property appraiser shall examine each claim for 38 exemption filed with or referred to him or her and shall allow 39 the exemptionsame, if found to be in accordance with law, by 40 marking the exemptionsameapproved and by making the proper 41 deductions on the assessment rollstax books. 42 (2) The property appraiser may contract for services to 43 examine or audit homestead tax exemptions claimed on assessment 44 rolls. Agreements for such contracted services must provide, at 45 a minimum, that: 46 (a) The contractor may contact persons claiming a homestead 47 exemption only with the written approval of, and in a manner 48 prescribed by, the property appraiser. The contractor must 49 notify the person claiming the homestead exemption that the 50 contractor has been contracted by the property appraiser as a 51 third party to examine or audit homestead tax exemptions. The 52 contractor must provide the property appraiser’s contact 53 information to the person claiming the homestead exemption and 54 provide notice that any questions related to the examination or 55 audit should be directed to the property appraiser. The 56 contractor may not: 57 1. Falsely personate a government official. 58 2. Communicate with the person between 9 p.m. and 8 a.m. in 59 the person’s time zone without the person’s prior consent. 60 3. Suggest, communicate, or threaten that the person owes 61 any money. 62 4. Disclose or threaten to disclose any information that is 63 not a public record to a person other than the person claiming 64 the homestead exemption, the person’s authorized representative, 65 an adult occupant of the property receiving the homestead 66 exemption, the property appraiser, or the property appraiser’s 67 agents or employees. 68 5. Publish or post, threaten to publish or post, or cause 69 to be published or posted to the general public any individual 70 names or list of names. 71 (b) After the contractor completes the examination or 72 audit, the contractor must disclose the results to the property 73 appraiser. The property appraiser shall determine whether the 74 person was entitled to the homestead exemption, and initiate 75 proceedings pursuant to ss. 196.151 and 196.161 if the property 76 appraiser determines the person was not entitled to the 77 homestead exemption. 78 (c) The contractor is solely responsible to the property 79 appraiser for any claims arising from the contractor’s 80 performance. 81 (d) The contractor’s compensation must consist solely of a 82 portion, as specified in the agreement, of the back taxes and 83 penalties imposed pursuant to this chapter and collected on the 84 assessments resulting from the contractor’s examination or audit 85 and the removal of homestead exemptions from previous and 86 current year tax rolls. 87 (e) A property appraiser contracting for such services may 88 receive the interest imposed pursuant to this chapter and 89 collected on the taxes owed on assessment rolls for the current 90 and previous years. After distributing the compensation for such 91 contracted services and the interest that the property appraiser 92 retains, the tax collector shall distribute any back taxes 93 collected under chapter 197. 94 Section 2. Paragraph (b) of subsection (1) and subsections 95 (2) and (3) of section 196.161, Florida Statutes, are amended to 96 read: 97 196.161 Homestead exemptions; lien imposed on property of 98 person claiming exemption although not a permanent resident.— 99 (1) 100 (b) In addition, upon determination by the property 101 appraiser that for any year or years within the prior 10 years a 102 person who was not entitled to a homestead exemption was granted 103 a homestead exemption from ad valorem taxes,it shall be the104duty ofthe property appraiser making such determination shall 105toserve upon the owner a notice of intent to record in the 106 public records of the county a notice of tax lien against any 107 property owned by that person in the county, and such property 108 shall be identified in the notice of tax lien. Such property 109 which is situated in this state shall be subject to the taxes 110 exempted thereby, plus a penalty of 50 percent of the unpaid 111 taxes for each year and 15 percent interest per annum. However, 112 if a homestead exemption is improperly granted as a result of a 113 clerical mistake or an omission by the property appraiser, the 114 person improperly receiving the exemption shall not be assessed 115 penalty and interest. Beforeanysuch lien may be filed, the 116 owner so notified must be given 30 days to pay the taxes, 117 penalties, and interest. The property appraiser shall file the 118 tax lien for the taxes, penalties, and interest that remain 119 unpaid 30 days after the notice is sent. Such tax lien remains 120 on the property until the taxes, penalties, and interest are 121 paid in full. 122 (2) Except when a homestead exemption is improperly granted 123 as the result of a clerical error by the property appraiser, the 124 taxes, penalties, and interest assessed pursuant to this section 125 which are not paid in full must be included in the next tax 126 notice and collected in the same manner as, and in addition to, 127 the current ad valorem taxes under chapter 197, including the 128 annual tax certificate sale, when appropriateThe collection of129the taxes provided in this section shall be in the same manner130as existing ad valorem taxes, and the above procedure of131recapturing such taxes shall be supplemental to any existing132provision under the laws of this state. 133 (3) The lien required under subsection (1) constitutes a 134 first lien as set forth in s. 197.122herein provided shall not135attach to the property until the notice of tax lien is filed136among the public records of the county where the property is137located. Prior to the filing of such notice of lien, any138purchaser for value of the subject property shall take free and139clear of such lien. Such lien when filed shall attach to any140property which is identified in the notice of lien and is owned141by the person who illegally or improperly received the homestead142exemption. Should such person no longer own property in the143county, but own property in some other county or counties in the144state, it shall be the duty of the property appraiser to record145a notice of tax lien in such other county or counties,146identifying the property owned by such person in such county or147counties, and it shall become a lien against such property in148such county or counties. 149 Section 3. Subsection (3) of section 213.30, Florida 150 Statutes, is amended to read: 151 213.30 Compensation for information relating to a violation 152 of the tax laws.— 153 (3) Notwithstanding any other provision of law, this 154 section and s. 196.141 areisthe sole means by which any person 155 may seek or obtain any moneys as the result of, in relation to, 156 or founded upon the failure by another person to comply with the 157 tax laws of this state. A person’s use of any other law to seek 158 or obtain moneys for such failure is in derogation of this 159 section and s. 196.141 and conflicts with the state’s duty to 160 administer the tax laws. 161 Section 4. The Legislature finds that this act fulfills an 162 important state interest. 163 Section 5. This act shall take effect July 1, 2016.