Bill Text: FL S1766 | 2011 | Regular Session | Comm Sub
Bill Title: Assessment of Real Property/Challenge Proceedings
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2011-05-07 - Indefinitely postponed and withdrawn from consideration [S1766 Detail]
Download: Florida-2011-S1766-Comm_Sub.html
Florida Senate - 2011 CS for SB 1766
By the Committee on Community Affairs; and Senator Storms
578-03776-11 20111766c1
1 A bill to be entitled
2 An act relating to proceedings to challenge the
3 assessment of real property for the purposes of ad
4 valorem taxation; amending s. 193.074, F.S.; providing
5 that the disclosure of a confidential property tax
6 return without the written consent of the taxpayer may
7 be grounds for removal from office; amending s.
8 194.011, F.S.; prohibiting the value adjustment board
9 from considering certain evidence or documentation
10 that was not timely disclosed; amending s. 194.034,
11 F.S.; deleting a provision prohibiting a value
12 adjustment board or special magistrate from
13 considering certain evidence from a petitioner which
14 was not timely provided to the property appraiser;
15 amending s. 194.035, F.S.; requiring the Department of
16 Revenue to create a process by rule for the random
17 selection of special magistrates by a value adjustment
18 board; providing that an attempt to influence the
19 selection of a special magistrate by the property
20 appraiser constitutes misfeasance or malfeasance and
21 may be grounds for removal from office; amending s.
22 195.027, F.S.; authorizing the trier of fact in an
23 administrative or judicial proceeding challenging the
24 assessment of nonhomestead property from considering
25 the financial records of a taxpayer which the taxpayer
26 failed to disclose as previously required; requiring
27 the property appraiser, the Department of Revenue, and
28 the Auditor General to return a taxpayer’s financial
29 records within 10 days after receipt if requested by
30 the taxpayer; requiring the taxpayer to be notified
31 and receive an explanation of the purpose of sharing
32 the taxpayer’s financial records with certain entities
33 authorized to have access to those records; providing
34 for application of the act; providing an effective
35 date.
36
37 Be It Enacted by the Legislature of the State of Florida:
38
39 Section 1. Section 193.074, Florida Statutes, is amended to
40 read:
41 193.074 Confidentiality of returns.—All returns of property
42 and returns required by former s. 201.022 submitted by the
43 taxpayer pursuant to law shall be deemed to be confidential in
44 the hands of the property appraiser, the clerk of the circuit
45 court, the department, the tax collector, the Auditor General,
46 and the Office of Program Policy Analysis and Government
47 Accountability, and their employees and persons acting under
48 their supervision and control, except upon court order or order
49 of an administrative body having quasi-judicial powers in ad
50 valorem tax matters, and such returns are exempt from the
51 provisions of s. 119.07(1). The deliberate or intentional
52 disclosure of any such records without the written consent of
53 the taxpayer constitutes misfeasance or malfeasance and may be
54 grounds for removal from office.
55 Section 2. Subsection (4) of section 194.011, Florida
56 Statutes, is amended to read:
57 194.011 Assessment notice; objections to assessments.—
58 (4)(a) At least 15 days before the hearing the petitioner
59 must shall provide to the property appraiser a list of evidence
60 to be presented at the hearing, together with copies of all
61 documentation to be considered by the value adjustment board and
62 a summary of evidence to be presented by witnesses.
63 (b) At least No later than 7 days before the hearing, if
64 the petitioner has provided the information required under
65 paragraph (a), and if requested in writing by the petitioner,
66 the property appraiser must shall provide to the petitioner a
67 list of evidence to be presented at the hearing, together with
68 copies of all documentation to be considered by the value
69 adjustment board and a summary of evidence to be presented by
70 witnesses. The evidence list must contain the property record
71 card if provided by the clerk. Failure of the property appraiser
72 to timely comply with the requirements of this paragraph shall
73 result in a rescheduling of the hearing.
74 (c) The value adjustment board may not consider evidence or
75 documentation that the petitioner or property appraiser failed
76 to provide within the time specified in this subsection to the
77 other party.
78 Section 3. Section 194.034, Florida Statutes, is amended to
79 read:
80 194.034 Hearing procedures; rules.—
81 (1)(a) A petitioner Petitioners before the board may be
82 represented by an attorney or agent and present testimony and
83 other evidence. The property appraiser or his or her authorized
84 representative representatives may be represented by an attorney
85 in defending the property appraiser’s assessment or opposing an
86 exemption and may present testimony and other evidence. The
87 property appraiser, each petitioner, and all witnesses shall be
88 required, upon the request of either party, to testify under
89 oath as administered by the chairperson of the board. Hearings
90 shall be conducted in the manner prescribed by rules of the
91 department. The rules must allow a party to cross-examine, which
92 rules shall include the right of cross-examination of any
93 witness.
94 (b) This section does not prohibit Nothing herein shall
95 preclude an aggrieved taxpayer from contesting his or her
96 assessment in circuit court pursuant to the manner provided by
97 s. 194.171, whether or not he or she has initiated an action
98 pursuant to s. 194.011.
99 (c) Hearings shall be conducted in the manner prescribed by
100 rules of the department. The rules must:
101 1. Allow a party to cross-examine any witness; The rules
102 shall provide that no evidence shall be considered by
103 2. Prohibit the board from considering evidence except when
104 presented during the time scheduled for the petitioner’s hearing
105 or at a time when the petitioner has been given reasonable
106 notice;
107 3. Require the board to make that a verbatim record of the
108 proceedings shall be made, to preserve and proof of any
109 documentary evidence presented, and to make the evidence shall
110 be preserved and made available to the Department of Revenue, if
111 requested; and
112 4. State that the petitioner may appeal the decision of the
113 board pursuant to s. 194.171 or further judicial proceedings
114 shall be as provided in s. 194.036.
115 (d) Notwithstanding the provisions of this subsection, no
116 petitioner may present for consideration, nor may a board or
117 special magistrate accept for consideration, testimony or other
118 evidentiary materials that were requested of the petitioner in
119 writing by the property appraiser of which the petitioner had
120 knowledge and denied to the property appraiser.
121 (d)(e) Chapter 120 does not apply to hearings of the value
122 adjustment board.
123 (e)(f) An assessment may not be contested until a return
124 required by s. 193.052 has been filed.
125 (2) In each case, except when a complaint is withdrawn by
126 the petitioner or is acknowledged as correct by the property
127 appraiser, the value adjustment board shall render a written
128 decision. All such decisions shall be issued within 20 calendar
129 days of the last day the board is in session under s. 194.032.
130 The decision of the board shall contain findings of fact and
131 conclusions of law and shall include reasons for upholding or
132 overturning the determination of the property appraiser. If When
133 a special magistrate is has been appointed, the recommendations
134 of the special magistrate must shall be considered by the board.
135 The clerk, upon issuance of the decisions, must shall, on a form
136 provided by the Department of Revenue, notify by first-class
137 mail each taxpayer, the property appraiser, and the department
138 of the decision of the board.
139 (3) Appearance before an advisory board or agency created
140 by The county may not require a taxpayer to appear before an
141 advisory board or agency created by the county be required as a
142 prerequisite condition to appearing before the value adjustment
143 board.
144 (4) A condominium homeowners’ association may appear before
145 the board to present testimony and evidence regarding the
146 assessment of condominium units that which the association
147 represents. Such testimony and evidence must shall be considered
148 by the board with respect to hearing petitions filed by
149 individual condominium unit owners, unless the owner requests
150 otherwise.
151 (5) For the purposes of review of a petition, the board may
152 consider assessments among comparable properties within
153 homogeneous areas or neighborhoods.
154 (6) For purposes of hearing joint petitions filed pursuant
155 to s. 194.011(3)(e), each included parcel shall be considered by
156 the board as a separate petition. Such separate petitions shall
157 be heard consecutively by the board. If a special magistrate is
158 appointed, such separate petitions must shall all be assigned to
159 the same special magistrate.
160 Section 4. Subsection (1) of section 194.035, Florida
161 Statutes, is amended to read:
162 194.035 Special magistrates; property evaluators.—
163 (1)(a) In counties having a population of more than 75,000,
164 the board shall appoint special magistrates for the purpose of
165 taking testimony and making recommendations to the board, which
166 recommendations the board may act upon without further hearing.
167 These special magistrates may not be elected or appointed
168 officials or employees of the county but shall be selected from
169 a list of those qualified individuals who are willing to serve
170 as special magistrates. Employees and elected or appointed
171 officials of a taxing jurisdiction or of the state may not serve
172 as special magistrates. The clerk of the board shall annually
173 notify such individuals or their professional associations to
174 make known to them that opportunities to serve as special
175 magistrates exist. The Department of Revenue shall provide a
176 list of qualified special magistrates to any county with a
177 population of 75,000 or less. Subject to appropriation, the
178 department shall reimburse counties with a population of 75,000
179 or less for payments made to special magistrates appointed for
180 the purpose of taking testimony and making recommendations to
181 the value adjustment board pursuant to this section. The
182 department shall establish a reasonable range for payments per
183 case to special magistrates based on such payments in other
184 counties. Requests for reimbursement of payments outside this
185 range shall be justified by the county. If the total of all
186 requests for reimbursement in any year exceeds the amount
187 available pursuant to this section, payments to all counties
188 shall be prorated accordingly. If a county having a population
189 less than 75,000 does not appoint a special magistrate to hear
190 each petition, the person or persons designated to hear
191 petitions before the value adjustment board or the attorney
192 appointed to advise the value adjustment board shall attend the
193 training provided pursuant to subsection (3), regardless of
194 whether the person would otherwise be required to attend, but
195 shall not be required to pay the tuition fee specified in
196 subsection (3). A special magistrate appointed to hear issues of
197 exemptions and classifications shall be a member of The Florida
198 Bar with no less than 5 years’ experience in the area of ad
199 valorem taxation. A special magistrate appointed to hear issues
200 regarding the valuation of real estate shall be a state
201 certified real estate appraiser with not less than 5 years’
202 experience in real property valuation. A special magistrate
203 appointed to hear issues regarding the valuation of tangible
204 personal property shall be a designated member of a nationally
205 recognized appraiser’s organization with not less than 5 years’
206 experience in tangible personal property valuation. A special
207 magistrate need not be a resident of the county in which he or
208 she serves. A special magistrate may not represent a person
209 before the board in any tax year during which he or she has
210 served that board as a special magistrate. Before appointing a
211 special magistrate, a value adjustment board shall verify the
212 special magistrate’s qualifications. The value adjustment board
213 shall ensure that the selection of special magistrates is based
214 solely upon the experience and qualifications of the special
215 magistrate and is not influenced by the property appraiser. The
216 special magistrate shall accurately and completely preserve all
217 testimony and, in making recommendations to the value adjustment
218 board, shall include proposed findings of fact, conclusions of
219 law, and reasons for upholding or overturning the determination
220 of the property appraiser. The expense of hearings before
221 magistrates and any compensation of special magistrates shall be
222 borne three-fifths by the board of county commissioners and two
223 fifths by the school board.
224 (b) The department shall create a process by rule for the
225 random selection of special magistrates by a value adjustment
226 board. The process may not allow the property appraiser to have
227 any influence over the selection of a special magistrate. An
228 attempt by a property appraiser to influence the selection of a
229 special magistrate constitutes misfeasance or malfeasance and
230 may be grounds for removal from office.
231 Section 5. Subsection (3) of section 195.027, Florida
232 Statutes, is amended to read:
233 195.027 Rules and regulations.—
234 (3)(a) The rules and regulations shall provide procedures
235 whereby the property appraiser, the Department of Revenue, and
236 the Auditor General may shall be able to obtain access, if where
237 necessary, the to financial records of a taxpayer relating to
238 nonhomestead property which records are required to make a
239 determination of the proper assessment as to the particular
240 property in question. Access to a taxpayer’s records shall be
241 provided only in those instances in which it is determined that
242 such records are necessary to determine either the
243 classification or the value of the taxable nonhomestead
244 property. Access shall be provided only to those records which
245 pertain to the property physically located in the taxing county
246 as of January 1 of each year and to the income from such
247 property generated in the taxing county for the year in which a
248 proper assessment is made. The failure of a taxpayer to provide
249 the financial records does not preclude the trier of fact in an
250 administrative or judicial proceeding from considering those
251 records to determine the just value of the taxpayer’s property.
252 All records produced by the taxpayer under this subsection are
253 shall be deemed to be confidential in the hands of the property
254 appraiser, the department, the tax collector, and the Auditor
255 General and may shall not be divulged to any person, firm, or
256 corporation, except upon court order or order of an
257 administrative body having quasi-judicial powers in ad valorem
258 tax matters, and such records are exempt from the provisions of
259 s. 119.07(1).
260 (b) The rules prescribed by the department shall require
261 the property appraiser, the department, and the Auditor General
262 to return the financial records to the taxpayer within 10 days
263 after receipt if requested by the taxpayer. The rules shall also
264 require the property appraiser, the department, or the Auditor
265 General to provide advance notice to the taxpayer if the
266 taxpayer’s financial records are shared with another entity that
267 is authorized under this subsection to request access to those
268 records. The notice must include an explanation of the purpose
269 for sharing the records.
270 Section 6. This act shall take effect upon becoming a law,
271 and applies to all administrative or judicial proceedings to
272 challenge an assessment of real property pending or initiated on
273 or after that date.
