Bill Text: FL S7036 | 2012 | Regular Session | Introduced
Bill Title: Administration of Property Taxes
Spectrum: Committee Bill
Status: (N/A - Dead) 2011-12-13 - Submit as committee bill by Budget Subcommittee on Finance and Tax (SB 1256) [S7036 Detail]
Download: Florida-2012-S7036-Introduced.html
Florida Senate - 2012 (Proposed Committee Bill) SPB 7036
FOR CONSIDERATION By the Committee on Budget Subcommittee on
Finance and Tax
593-01106A-12 20127036__
1 A bill to be entitled
2 An act relating to the administration of property
3 taxes; amending s. 192.001, F.S.; revising the
4 definitions of the terms “assessed value of property”
5 and “complete submission of the rolls”; amending s.
6 192.0105, F.S.; providing that a taxpayer has a right
7 to have a hearing before the value adjustment board
8 rescheduled if the hearing is not commenced within a
9 certain period after the scheduled time; repealing s.
10 192.117, F.S., relating to the Property Tax
11 Administration Task Force; amending s. 193.114, F.S.;
12 revising the information that must be included on a
13 real property assessment roll relating to the transfer
14 of ownership of property; defining the term “ownership
15 transfer date”; deleting a requirement to include
16 information relating to a fiduciary on a real property
17 assessment roll; amending s. 193.1554, F.S.; deleting
18 obsolete provisions; providing for the apportionment
19 of increases in the value of combined and divided
20 parcels of nonhomestead residential property;
21 providing for the application of an assessment
22 limitation to a combined or divided parcel of
23 nonhomestead residential property; amending s.
24 193.1555, F.S.; redefining the term “nonresidential
25 real property” to conform a cross-reference to the
26 State Constitution; deleting obsolete provisions;
27 providing for the apportionment of increases in the
28 value of combined and divided parcels of property;
29 providing for the application of an assessment
30 limitation to a combined or divided parcel of
31 property; amending ss. 193.501, 193.503, and 193.505,
32 F.S.; deleting provisions requiring that the tax
33 collector report amounts of deferred tax liability to
34 the Department of Revenue; amending s. 194.032, F.S.;
35 requiring that a hearing before the value adjustment
36 board be rescheduled if the hearing on the
37 petitioner’s petition is not commenced within a
38 certain time after the scheduled time; making
39 technical and grammatical changes; amending s.
40 194.034, F.S.; deleting an exception to a requirement
41 that a value adjustment board render a written
42 decision relating to the petitioner’s failure to make
43 a required payment; deleting a requirement that the
44 Department of Revenue be notified of decisions by the
45 value adjustment board; requiring that the clerk
46 notify the Department of Revenue of a decision of the
47 value adjustment board or information relating to the
48 tax impact of the decision upon request; making
49 technical and grammatical changes; amending s.
50 195.096, F.S.; authorizing the measures in the
51 findings resulting from an in-depth review of an
52 assessment roll of a county to be based on a ratio
53 that is generally accepted by professional appraisal
54 organizations in developing a statistically valid
55 sampling plan under certain circumstances; revising
56 the requirements for the Department of Revenue to
57 provide certain information concerning its review of
58 assessment rolls to the Legislature, the appropriate
59 property appraiser, and county commissions; requiring
60 that copies of the review data and findings be
61 provided upon request; repealing s. 195.0985, F.S.,
62 relating to a requirement that the department publish
63 annual ratio studies; amending s. 195.099, F.S.;
64 allowing the department discretion in determining
65 whether to review the assessments of certain
66 businesses; amending s. 196.031, F.S.; requiring that
67 ad valorem tax exemptions be applied in the order that
68 results in the lowest taxable value of a homestead;
69 amending s. 196.081, F.S.; authorizing an applicant
70 for an ad valorem tax exemption for a disabled veteran
71 or for a surviving spouse to apply for the exemption
72 before receiving certain documentation from the
73 Federal Government; requiring refunds of excess taxes
74 paid under certain circumstances; amending s. 196.082,
75 F.S.; authorizing an applicant for an ad valorem tax
76 discount available to disabled veterans to apply for
77 the discount before receiving certain documentation
78 from the Federal Government; requiring refunds of
79 excess taxes paid under certain circumstances;
80 amending s. 196.091, F.S.; authorizing an applicant
81 for an ad valorem tax exemption for disabled veterans
82 confined to a wheelchair to apply for the exemption
83 before receiving certain documentation from the
84 Federal Government; requiring refunds of excess taxes
85 paid under certain circumstances; amending s. 196.101,
86 F.S.; authorizing an applicant for an ad valorem tax
87 exemption for totally and permanently disabled persons
88 to apply for the exemption before receiving certain
89 documentation from the Federal Government; requiring
90 refunds of excess taxes paid under certain
91 circumstances; amending s. 196.121, F.S.; authorizing
92 the Department of Revenue to provide certain forms
93 electronically; deleting a requirement that the
94 department supply printed forms to property
95 appraisers; amending s. 196.202, F.S.; authorizing an
96 applicant for an ad valorem exemption for widows,
97 widowers, blind persons, or persons who are totally
98 and permanently disabled to apply for the exemption
99 before receiving certain documentation from the
100 Federal Government; requiring refunds of excess taxes
101 paid under certain circumstances; amending s. 196.24,
102 F.S.; authorizing an applicant for an ad valorem tax
103 exemption for disabled ex-servicemembers or a
104 surviving spouse to apply for the exemption before
105 receiving certain documentation from the Federal
106 Government; requiring refunds of excess taxes paid
107 under certain circumstances; amending s. 200.065,
108 F.S.; deleting obsolete provisions; revising
109 provisions relating to the calculation of the rolled
110 back rate; correcting cross-references to certain
111 additional taxes; amending ss. 218.12 and 218.125,
112 F.S.; deleting obsolete provisions; providing for the
113 reversion of funds appropriated to offset reductions
114 in ad valorem tax revenue to a fiscally constrained
115 county if the county fails to apply for a distribution
116 of funds; providing effective dates.
117
118 Be It Enacted by the Legislature of the State of Florida:
119
120 Section 1. Subsections (2) and (18) of section 192.001,
121 Florida Statutes, are amended to read:
122 192.001 Definitions.—All definitions set out in chapters 1
123 and 200 that are applicable to this chapter are included herein.
124 In addition, the following definitions shall apply in the
125 imposition of ad valorem taxes:
126 (2) “Assessed value of property” means an annual
127 determination of:
128 (a) The just or fair market value of an item or property;
129 or
130 (b) The value of the homestead property as limited by
131 pursuant to s. 4(d), Art. VII of the State Constitution; or,
132 (c) The value of property in a classified use or at a
133 fractional value if the a property is assessed solely on the
134 basis of character or use or at a specified percentage of its
135 value under, pursuant to s. 4(a) or 4(c), Art. VII of the State
136 Constitution, its classified use value or fractional value.
137 (18) “Complete submission of the rolls” includes, but is
138 not necessarily limited to, accurate tabular summaries of
139 valuations as prescribed by department rule; an electronic a
140 computer tape copy of the real property assessment roll
141 including for each parcel total value of improvements, land
142 value, the two most recently recorded selling prices, data
143 required for an assessment roll under s. 193.114, the value of
144 any improvement made to the parcel in the 12 months preceding
145 the valuation date, the type and amount of any exemption
146 granted, and such other information as may be required by
147 department rule; an accurate tabular summary by property class
148 of any adjustments made to recorded selling prices or fair
149 market value in arriving at assessed value, as prescribed by
150 department rule; an electronic a computer tape copy of the
151 tangible personal property assessment roll, including for each
152 entry a unique account number and such other information as may
153 be required by department rule; and an accurate tabular summary
154 of per-acre land valuations used for each class of agricultural
155 property in preparing the assessment roll, as prescribed by
156 department rule.
157 Section 2. Paragraph (d) of subsection (2) of section
158 192.0105, Florida Statutes, is amended to read:
159 192.0105 Taxpayer rights.—There is created a Florida
160 Taxpayer’s Bill of Rights for property taxes and assessments to
161 guarantee that the rights, privacy, and property of the
162 taxpayers of this state are adequately safeguarded and protected
163 during tax levy, assessment, collection, and enforcement
164 processes administered under the revenue laws of this state. The
165 Taxpayer’s Bill of Rights compiles, in one document, brief but
166 comprehensive statements that summarize the rights and
167 obligations of the property appraisers, tax collectors, clerks
168 of the court, local governing boards, the Department of Revenue,
169 and taxpayers. Additional rights afforded to payors of taxes and
170 assessments imposed under the revenue laws of this state are
171 provided in s. 213.015. The rights afforded taxpayers to assure
172 that their privacy and property are safeguarded and protected
173 during tax levy, assessment, and collection are available only
174 insofar as they are implemented in other parts of the Florida
175 Statutes or rules of the Department of Revenue. The rights so
176 guaranteed to state taxpayers in the Florida Statutes and the
177 departmental rules include:
178 (2) THE RIGHT TO DUE PROCESS.—
179 (d) The right to prior notice of the value adjustment
180 board’s hearing date, and the right to the hearing at the within
181 4 hours of scheduled time, and the right to have the hearing
182 rescheduled if the hearing is not commenced within a reasonable
183 time, not to exceed 2 hours, after the scheduled time (see s.
184 194.032(2)).
185 Section 3. Section 192.117, Florida Statutes, is repealed.
186 Section 4. Paragraphs (n) and (p) of subsection (2) of
187 section 193.114, Florida Statutes, are amended to read:
188 193.114 Preparation of assessment rolls.—
189 (2) The real property assessment roll shall include:
190 (n) The recorded selling For each sale of the property in
191 the previous year, the sale price, ownership transfer sale date,
192 and official record book and page number or clerk instrument
193 number for each deed or other instrument transferring ownership
194 of real property and recorded or otherwise discovered during the
195 period beginning 1 year before the assessment date and up to the
196 date the assessment roll is submitted to the department. The
197 assessment roll shall also include, and the basis for
198 qualification or disqualification of a transfer as an arms
199 length transaction. A decision qualifying or disqualifying a
200 transfer of property as an arms-length transaction Sale data
201 must be current on all tax rolls submitted to the department,
202 and sale qualification decisions must be recorded on the
203 assessment tax roll within 3 months after the sale date that the
204 deed or other transfer instrument is recorded or otherwise
205 discovered. Sale or transfer data must be current on all tax
206 rolls submitted to the department. As used in this paragraph,
207 the term “ownership transfer date” means the date that the deed
208 or other transfer instrument is signed and notarized or
209 otherwise executed.
210 (p) The name and address of the owner or fiduciary
211 responsible for the payment of taxes on the property and an
212 indicator of fiduciary capacity, as appropriate.
213 Section 5. Subsections (2), (3), and (7) of section
214 193.1554, Florida Statutes, are amended to read:
215 193.1554 Assessment of nonhomestead residential property.—
216 (2) For all levies other than school district levies,
217 nonhomestead residential property shall be assessed at just
218 value as of January 1 of the year that the property becomes
219 eligible for assessment pursuant to this section, 2008. Property
220 placed on the tax roll after January 1, 2008, shall be assessed
221 at just value as of January 1 of the year in which the property
222 is placed on the tax roll.
223 (3) Beginning in 2009, or the year following the year the
224 nonhomestead residential property becomes eligible for
225 assessment pursuant to this section is placed on the tax roll,
226 whichever is later, the property shall be reassessed annually on
227 January 1. Any change resulting from such reassessment may not
228 exceed 10 percent of the assessed value of the property for the
229 prior year.
230 (7) Any increase in the value of property assessed under
231 this section which is attributable to combining or dividing
232 parcels shall be assessed at just value, and the just value
233 shall be apportioned among the parcels created.
234 (a) For divided parcels, the amount by which the sum of the
235 just values of the divided parcels exceeds what the just value
236 of the parcel would be if undivided shall be attributable to the
237 division. This amount shall be apportioned to the parcels pro
238 rata based on their relative just values.
239 (b) For combined parcels, the amount by which the just
240 value of the combined parcel exceeds what the sum of the just
241 values of the component parcels would be if they had not been
242 combined shall be attributable to the combination.
243 (c) A parcel that is created by combining or dividing a
244 parcel and that is eligible for assessment pursuant to this
245 section retains such eligibility and shall be assessed as
246 provided in this subsection. A parcel that is combined or
247 divided after January 1 and that is included as a combined or
248 divided parcel on the tax notice is not considered to be a
249 combined or divided parcel for purposes of this section until
250 the January 1 on which it is first assessed as a combined or
251 divided parcel.
252 Section 6. Subsections (1), (2), (3), and (7) of section
253 193.1555, Florida Statutes, are amended to read:
254 193.1555 Assessment of certain residential and
255 nonresidential real property.—
256 (1) As used in this section, the term:
257 (a) “Nonresidential real property” means real property that
258 is not subject to the assessment limitations set forth in
259 subsection 4(a), (b), (c), (d), or (g), Art. VII of the State
260 Constitution s. 4(a), (c), (d), or (g), Art. VII of the State
261 Constitution.
262 (b) “Improvement” means an addition or change to land or
263 buildings which increases their value and is more than a repair
264 or a replacement.
265 (2) For all levies other than school district levies,
266 nonresidential real property and residential real property that
267 is not assessed under s. 193.155 or s. 193.1554 shall be
268 assessed at just value as of January 1 of the year that the
269 property becomes eligible for assessment pursuant to this
270 section, 2008. Property placed on the tax roll after January 1,
271 2008, shall be assessed at just value as of January 1 of the
272 year in which the property is placed on the tax roll.
273 (3) Beginning in 2009, or the year following the year the
274 property becomes eligible for assessment pursuant to this
275 section is placed on the tax roll, whichever is later, the
276 property shall be reassessed annually on January 1. Any change
277 resulting from such reassessment may not exceed 10 percent of
278 the assessed value of the property for the prior year.
279 (7) Any increase in the value of property assessed under
280 this section which is attributable to combining or dividing
281 parcels shall be assessed at just value, and the just value
282 shall be apportioned among the parcels created.
283 (a) For divided parcels, the amount by which the sum of the
284 just values of the divided parcels exceeds what the just value
285 of the parcel would be if undivided shall be attributable to the
286 division. This amount shall be apportioned to the parcels pro
287 rata based on their relative just values.
288 (b) For combined parcels, the amount by which the just
289 value of the combined parcel exceeds what the sum of the just
290 values of the component parcels would be if they had not been
291 combined shall be attributable to the combination.
292 (c) A parcel that is created by combining or dividing a
293 parcel that is eligible for assessment pursuant to this section
294 retains such eligibility and shall be assessed as provided in
295 this subsection. A parcel that is combined or divided after
296 January 1 and that is included as a combined or divided parcel
297 on the tax notice is not considered to be a combined or divided
298 parcel for purposes of this section until the January 1 on which
299 it is first assessed as a combined or divided parcel.
300 Section 7. Subsection (7) of section 193.501, Florida
301 Statutes, is amended to read:
302 193.501 Assessment of lands subject to a conservation
303 easement, environmentally endangered lands, or lands used for
304 outdoor recreational or park purposes when land development
305 rights have been conveyed or conservation restrictions have been
306 covenanted.—
307 (7)(a) The property appraiser shall report to the
308 department showing the just value and the classified use value
309 of property that is subject to a conservation easement under s.
310 704.06, property assessed as environmentally endangered land
311 pursuant to this section, and property assessed as outdoor
312 recreational or park land.
313 (b) The tax collector shall annually report to the
314 department the amount of deferred tax liability collected
315 pursuant to this section.
316 Section 8. Paragraph (d) of subsection (9) of section
317 193.503, Florida Statutes, is amended to read:
318 193.503 Classification and assessment of historic property
319 used for commercial or certain nonprofit purposes.—
320 (9)
321 (d) The tax collector shall annually report to the
322 department the amount of deferred tax liability collected
323 pursuant to this section.
324 Section 9. Paragraph (c) of subsection (9) of section
325 193.505, Florida Statutes, is amended to read:
326 193.505 Assessment of historically significant property
327 when development rights have been conveyed or historic
328 preservation restrictions have been covenanted.—
329 (9)
330 (c) The tax collector shall annually report to the
331 department the amount of deferred tax liability collected
332 pursuant to this section.
333 Section 10. Subsection (2) of section 194.032, Florida
334 Statutes, is amended to read:
335 194.032 Hearing purposes; timetable.—
336 (2)(a) The clerk of the governing body of the county shall
337 prepare a schedule of appearances before the board based on
338 petitions timely filed with him or her. The clerk shall notify
339 each petitioner of the scheduled time of his or her appearance
340 at least no less than 25 calendar days before prior to the day
341 of the such scheduled appearance. If the petitioner checked the
342 appropriate box on the petition form to request a copy of the
343 property record card containing relevant information used in
344 computing the current assessment, the clerk shall provide the
345 copy of the card along with the notice. Upon receipt of the
346 notice this notification, the petitioner may shall have the
347 right to reschedule the hearing a single time by submitting to
348 the clerk of the governing body of the county a written request
349 to reschedule, at least no less than 5 calendar days before the
350 day of the originally scheduled hearing.
351 (b) A copy of the property record card containing relevant
352 information used in computing the taxpayer’s current assessment
353 shall be included with such notice, if said card was requested
354 by the taxpayer. Such request shall be made by checking an
355 appropriate box on the petition form. No petitioner may not
356 shall be required to wait for more than a reasonable time, not
357 to exceed 2 4 hours, after from the scheduled time for the
358 hearing to commence.; and, If the hearing is not commenced
359 within his or her petition is not heard in that time, the
360 petitioner may inform, at his or her option, report to the
361 chairperson of the meeting that he or she intends to leave.;
362 and, If the petitioner leaves he or she is not heard
363 immediately, the clerk shall reschedule the hearing, and the
364 rescheduling is not considered to be a request to reschedule as
365 provided in paragraph (a). petitioner’s administrative remedies
366 will be deemed to be exhausted, and he or she may seek further
367 relief as he or she deems appropriate.
368 (c) Failure on three occasions with respect to any single
369 tax year to convene at the scheduled time of meetings of the
370 board is shall constitute grounds for removal from office by the
371 Governor for neglect of duties.
372 Section 11. Subsection (2) of section 194.034, Florida
373 Statutes, is amended to read:
374 194.034 Hearing procedures; rules.—
375 (2) In each case, except if the when a complaint is
376 withdrawn by the petitioner or if the complaint, is acknowledged
377 as correct by the property appraiser, or is denied pursuant to
378 s. 194.014(1)(c), the value adjustment board shall render a
379 written decision. All such decisions shall be issued within 20
380 calendar days after of the last day the board is in session
381 under s. 194.032. The decision of the board must shall contain
382 findings of fact and conclusions of law and must shall include
383 reasons for upholding or overturning the determination of the
384 property appraiser. If When a special magistrate has been
385 appointed, the recommendations of the special magistrate shall
386 be considered by the board. The clerk, upon issuance of a
387 decision the decisions, shall, on a form provided by the
388 Department of Revenue, notify by first-class mail each taxpayer
389 and, the property appraiser, and the department of the decision
390 of the board. If requested by the Department of Revenue, the
391 clerk shall provide to the department a copy of the decision or
392 information relating to the tax impact of the findings and
393 results of the board as described in s. 194.037 in the manner
394 and form requested.
395 Section 12. Effective July 1, 2012, paragraph (f) of
396 subsection (2) and subsection (3) of section 195.096, Florida
397 Statutes, are amended to read:
398 195.096 Review of assessment rolls.—
399 (2) The department shall conduct, no less frequently than
400 once every 2 years, an in-depth review of the assessment rolls
401 of each county. The department need not individually study every
402 use-class of property set forth in s. 195.073, but shall at a
403 minimum study the level of assessment in relation to just value
404 of each classification specified in subsection (3). Such in
405 depth review may include proceedings of the value adjustment
406 board and the audit or review of procedures used by the counties
407 to appraise property.
408 (f) Within 120 days after following the receipt of a county
409 assessment roll by the executive director of the department
410 pursuant to s. 193.1142(1), or within 10 days after approval of
411 the assessment roll, whichever is later, the department shall
412 complete the review for that county and publish the department’s
413 forward its findings. The findings must include, including a
414 statement of the confidence interval for the median and such
415 other measures as may be appropriate for each classification or
416 subclassification studied and for the roll as a whole, employing
417 a 95-percent level of confidence, and related statistical and
418 analytical details. The measures in the findings must be based
419 on:
420 1. A 95 percent level of confidence; or
421 2. Ratio study standards that are generally accepted by
422 professional appraisal organizations in developing a
423 statistically valid sampling plan if a 95 percent level of
424 confidence is not attainable to the Senate and the House of
425 Representatives committees with oversight responsibilities for
426 taxation, and the appropriate property appraiser. Upon releasing
427 its findings, the department shall notify the chairperson of the
428 appropriate county commission or the corresponding official
429 under a consolidated charter that the department’s findings are
430 available upon request. The department shall, within 90 days
431 after receiving a written request from the chairperson of the
432 appropriate county commission or the corresponding official
433 under a consolidated charter, forward a copy of its findings,
434 including the confidence interval for the median and such other
435 measures of each classification or subclassification studied and
436 for all the roll as a whole, and related statistical and
437 analytical details, to the requesting party.
438 (3)(a) Upon completion of review pursuant to paragraph
439 (2)(f), the department shall publish the results of reviews
440 conducted under this section. The results must include all
441 statistical and analytical measures computed under this section
442 for the real property assessment roll as a whole, the personal
443 property assessment roll as a whole, and independently for the
444 following real property classes if whenever the classes
445 constituted 5 percent or more of the total assessed value of
446 real property in a county on the previous tax roll:
447 1. Residential property that consists of one primary living
448 unit, including, but not limited to, single-family residences,
449 condominiums, cooperatives, and mobile homes.
450 2. Residential property that consists of two or more
451 primary living units.
452 3. Agricultural, high-water recharge, historic property
453 used for commercial or certain nonprofit purposes, and other
454 use-valued property.
455 4. Vacant lots.
456 5. Nonagricultural acreage and other undeveloped parcels.
457 6. Improved commercial and industrial property.
458 7. Taxable institutional or governmental, utility, locally
459 assessed railroad, oil, gas and mineral land, subsurface rights,
460 and other real property.
461
462 If When one of the above classes constituted less than 5 percent
463 of the total assessed value of all real property in a county on
464 the previous assessment roll, the department may combine it with
465 one or more other classes of real property for purposes of
466 assessment ratio studies or use the weighted average of the
467 other classes for purposes of calculating the level of
468 assessment for all real property in a county. The department
469 shall also publish such results for any subclassifications of
470 the classes or assessment rolls it may have chosen to study.
471 (b) If When necessary for compliance with s. 1011.62, and
472 for those counties not being studied in the current year, the
473 department shall project value-weighted mean levels of
474 assessment for each county. The department shall make its
475 projection based upon the best information available, using
476 utilizing professionally accepted methodology, and shall
477 separately allocate changes in total assessed value to:
478 1. New construction, additions, and deletions.
479 2. Changes in the value of the dollar.
480 3. Changes in the market value of property other than those
481 attributable to changes in the value of the dollar.
482 4. Changes in the level of assessment.
483
484 In lieu of the statistical and analytical measures published
485 pursuant to paragraph (a), the department shall publish details
486 concerning the computation of estimated assessment levels and
487 the allocation of changes in assessed value for those counties
488 not subject to an in-depth review.
489 (c) Upon publication of data and findings as required by
490 this subsection, the department shall notify the committees of
491 the Senate and of the House of Representatives having oversight
492 responsibility for taxation, the appropriate property appraiser,
493 and the county commission chair or corresponding official under
494 a consolidated charter. Copies of the data and findings shall be
495 provided upon request.
496 Section 13. Section 195.0985, Florida Statutes, is
497 repealed.
498 Section 14. Section 195.099, Florida Statutes, is amended
499 to read:
500 195.099 Periodic review.—
501 (1)(a) The department may shall periodically review the
502 assessments of new, rebuilt, and expanded business reported
503 according to s. 193.077(3), to ensure parity of level of
504 assessment with other classifications of property.
505 (b) This subsection shall expire on the date specified in
506 s. 290.016 for the expiration of the Florida Enterprise Zone
507 Act.
508 (2) The department may shall review the assessments of new
509 and expanded businesses granted an exemption pursuant to s.
510 196.1995 to ensure parity of level of assessment with other
511 classifications of property.
512 Section 15. Subsection (7) of section 196.031, Florida
513 Statutes, is amended to read:
514 196.031 Exemption of homesteads.—
515 (7) Unless the homestead property is totally exempt from ad
516 valorem taxation, the exemptions provided in paragraphs (1)(a)
517 and (b) and other homestead exemptions shall be applied in the
518 order that results in the lowest taxable value. as follows:
519 (a) The exemption in paragraph (1)(a) shall apply to the
520 first $25,000 of assessed value;
521 (b) The second $25,000 of assessed value shall be taxable
522 unless other exemptions, as listed in paragraph (d), are
523 applicable in the order listed;
524 (c) The additional homestead exemption in paragraph (1)(b),
525 for levies other than school district levies, shall be applied
526 to the assessed value greater than $50,000 before any other
527 exemptions are applied to that assessed value; and
528 (d) Other exemptions include and shall be applied in the
529 following order: widows, widowers, blind persons, and disabled
530 persons, as provided in s. 196.202; disabled ex-servicemembers
531 and surviving spouses, as provided in s. 196.24, applicable to
532 all levies; the local option low-income senior exemption up to
533 $50,000, applicable to county levies or municipal levies, as
534 provided in s. 196.075; and the veterans percentage discount, as
535 provided in s. 196.082.
536 Section 16. Subsection (5) is added to section 196.081,
537 Florida Statutes, to read:
538 196.081 Exemption for certain permanently and totally
539 disabled veterans and for surviving spouses of veterans.—
540 (5) An applicant for the exemption under this section may
541 apply for the exemption before receiving the necessary
542 documentation from the United States Government or the United
543 States Department of Veterans Affairs or its predecessor. Upon
544 receipt of the documentation, the exemption shall be granted as
545 of the date of the original application, and the excess taxes
546 paid shall be refunded. Any refund of excess taxes paid shall be
547 limited to those paid during the 4-year period of limitation set
548 forth in s. 197.182(1)(e).
549 Section 17. Subsection (6) is added to section 196.082,
550 Florida Statutes, to read:
551 196.082 Discounts for disabled veterans.—
552 (6) An applicant for the discount under this section may
553 apply for the discount before receiving the necessary
554 documentation from the United States Department of Veterans
555 Affairs or its predecessor. Upon receipt of the documentation,
556 the discount shall be granted as of the date of the original
557 application, and the excess taxes paid shall be refunded. Any
558 refund of excess taxes paid shall be limited to those paid
559 during the 4-year period of limitation set forth in s.
560 197.182(1)(e).
561 Section 18. Subsection (4) is added to section 196.091,
562 Florida Statutes, to read:
563 196.091 Exemption for disabled veterans confined to
564 wheelchairs.—
565 (4) An applicant for the exemption under this section may
566 apply for the exemption before receiving the necessary
567 documentation from the United States Government or the United
568 States Department of Veterans Affairs or its predecessor. Upon
569 receipt of the documentation, the exemption shall be granted as
570 of the date of the original application, and the excess taxes
571 paid shall be refunded. Any refund of excess taxes paid shall be
572 limited to those paid during the 4-year period of limitation set
573 forth in s. 197.182(1)(e).
574 Section 19. Subsection (8) is added to section 196.101,
575 Florida Statutes, to read:
576 196.101 Exemption for totally and permanently disabled
577 persons.—
578 (8) An applicant for the exemption under this section may
579 apply for the exemption before receiving the necessary
580 documentation from the United States Department of Veterans
581 Affairs or its predecessor. Upon receipt of the documentation,
582 the exemption shall be granted as of the date of the original
583 application, and the excess taxes paid shall be refunded. Any
584 refund of excess taxes paid shall be limited to those paid
585 during the 4-year period of limitation set forth in s.
586 197.182(1)(e).
587 Section 20. Subsection (1) of section 196.121, Florida
588 Statutes, is amended to read:
589 196.121 Homestead exemptions; forms.—
590 (1) The Department of Revenue shall provide, by electronic
591 means or other methods designated by the department, furnish to
592 the property appraiser of each county a sufficient number of
593 printed forms to be filed by taxpayers claiming to be entitled
594 to a homestead said exemption and shall prescribe the content of
595 such forms by rule.
596 Section 21. Section 196.202, Florida Statutes, is amended
597 to read:
598 196.202 Property of widows, widowers, blind persons, and
599 persons totally and permanently disabled.—
600 (1) Property to the value of $500 of every widow, widower,
601 blind person, or totally and permanently disabled person who is
602 a bona fide resident of this state is shall be exempt from
603 taxation. As used in this section, the term “totally and
604 permanently disabled person” means a person who is currently
605 certified by a physician licensed in this state, by the United
606 States Department of Veterans Affairs or its predecessor, or by
607 the Social Security Administration to be totally and permanently
608 disabled.
609 (2) An applicant for the exemption under this section may
610 apply for the exemption before receiving the necessary
611 documentation from the United States Department of Veterans
612 Affairs or its predecessor, or the Social Security
613 Administration. Upon receipt of the documentation, the exemption
614 shall be granted as of the date of the original application, and
615 the excess taxes paid shall be refunded. Any refund of excess
616 taxes paid shall be limited to those paid during the 4-year
617 period of limitation set forth in s. 197.182(1)(e).
618 Section 22. Section 196.24, Florida Statutes, is amended to
619 read:
620 196.24 Exemption for disabled ex-servicemember or surviving
621 spouse; evidence of disability.—
622 (1) Any ex-servicemember, as defined in s. 196.012, who is
623 a bona fide resident of the state, who was discharged under
624 honorable conditions, and who has been disabled to a degree of
625 10 percent or more by misfortune or while serving during a
626 period of wartime service as defined in s. 1.01(14), or by
627 misfortune, is entitled to the exemption from taxation provided
628 for in s. 3(b), Art. VII of the State Constitution as provided
629 in this section. Property to the value of $5,000 of such a
630 person is exempt from taxation. The production by him or her of
631 a certificate of disability from the United States Government or
632 the United States Department of Veterans Affairs or its
633 predecessor before the property appraiser of the county wherein
634 the ex-servicemember’s property lies is prima facie evidence of
635 the fact that he or she is entitled to the exemption. The
636 unremarried surviving spouse of such a disabled ex-servicemember
637 who, on the date of the disabled ex-servicemember’s death, had
638 been married to the disabled ex-servicemember for at least 5
639 years is also entitled to the exemption.
640 (2) An applicant for the exemption under this section may
641 apply for the exemption before receiving the necessary
642 documentation from the United States Government or the United
643 States Department of Veterans Affairs or its predecessor. Upon
644 receipt of the documentation, the exemption shall be granted as
645 of the date of the original application, and the excess taxes
646 paid shall be refunded. Any refund of excess taxes paid shall be
647 limited to those paid during the 4-year period of limitation set
648 forth in s. 197.182(1)(e).
649 Section 23. Effective July 1, 2012, subsection (5) and
650 paragraph (a) of subsection (10) of section 200.065, Florida
651 Statutes, are amended to read:
652 200.065 Method of fixing millage.—
653 (5) Beginning in the 2009-2010 fiscal year and In each
654 fiscal year thereafter:
655 (a) The maximum millage rate that a county, municipality,
656 special district dependent to a county or municipality,
657 municipal service taxing unit, or independent special district
658 may levy is a rolled-back rate based on the amount of taxes
659 which would have been levied in the prior year if the maximum
660 millage rate had been applied, adjusted for change in per capita
661 Florida personal income, unless a higher rate was is adopted, in
662 which case the maximum is the adopted rate. The maximum millage
663 rate applicable to a county authorized to levy a county public
664 hospital surtax under s. 212.055 and which did so in fiscal year
665 2007 shall exclude the revenues required to be contributed to
666 the county public general hospital in the current fiscal year
667 for the purposes of making the maximum millage rate calculation,
668 but shall be added back to the maximum millage rate allowed
669 after the roll back has been applied, the total of which shall
670 be considered the maximum millage rate for such a county for
671 purposes of this subsection. The revenue required to be
672 contributed to the county public general hospital for the
673 upcoming fiscal year shall be calculated as 11.873 percent times
674 the millage rate levied for countywide purposes in fiscal year
675 2007 times 95 percent of the preliminary tax roll for the
676 upcoming fiscal year. A higher rate may be adopted only under
677 the following conditions:
678 1. A rate of not more than 110 percent of the rolled-back
679 rate based on the previous year’s maximum millage rate, adjusted
680 for change in per capita Florida personal income, may be adopted
681 if approved by a two-thirds vote of the membership of the
682 governing body of the county, municipality, or independent
683 district; or
684 2. A rate in excess of 110 percent may be adopted if
685 approved by a unanimous vote of the membership of the governing
686 body of the county, municipality, or independent district or by
687 a three-fourths vote of the membership of the governing body if
688 the governing body has nine or more members, or if the rate is
689 approved by a referendum.
690 (b) The millage rate of a county or municipality, municipal
691 service taxing unit of that county, and any special district
692 dependent to that county or municipality may exceed the maximum
693 millage rate calculated pursuant to this subsection if the total
694 county ad valorem taxes levied or total municipal ad valorem
695 taxes levied do not exceed the maximum total county ad valorem
696 taxes levied or maximum total municipal ad valorem taxes levied
697 respectively. Voted millage and taxes levied by a municipality
698 or independent special district that has levied ad valorem taxes
699 for less than 5 years are not subject to this limitation. The
700 millage rate of a county authorized to levy a county public
701 hospital surtax under s. 212.055 may exceed the maximum millage
702 rate calculated pursuant to this subsection to the extent
703 necessary to account for the revenues required to be contributed
704 to the county public hospital. Total taxes levied may exceed the
705 maximum calculated pursuant to subsection (6) as a result of an
706 increase in taxable value above that certified in subsection (1)
707 if such increase is less than the percentage amounts contained
708 in subsection (6) or if the administrative adjustment cannot be
709 made because the value adjustment board is still in session at
710 the time the tax roll is extended; otherwise, millage rates
711 subject to this subsection, s. 200.185, or s. 200.186 may be
712 reduced so that total taxes levied do not exceed the maximum.
713
714 Any unit of government operating under a home rule charter
715 adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
716 Constitution of 1885, as preserved by s. 6(e), Art. VIII of the
717 State Constitution of 1968, which is granted the authority in
718 the State Constitution to exercise all the powers conferred now
719 or hereafter by general law upon municipalities and which
720 exercises such powers in the unincorporated area shall be
721 recognized as a municipality under this subsection. For a
722 downtown development authority established before the effective
723 date of the 1968 State Constitution which has a millage that
724 must be approved by a municipality, the governing body of that
725 municipality shall be considered the governing body of the
726 downtown development authority for purposes of this subsection.
727 (10)(a) In addition to the notice required in subsection
728 (3), a district school board shall publish a second notice of
729 intent to levy additional taxes under s. 1011.71(2) or (3). The
730 Such notice shall specify the projects or number of school buses
731 anticipated to be funded by the such additional taxes and shall
732 be published in the size, within the time periods, adjacent to,
733 and in substantial conformity with the advertisement required
734 under subsection (3). The projects shall be listed in priority
735 within each category as follows: construction and remodeling;
736 maintenance, renovation, and repair; motor vehicle purchases;
737 new and replacement equipment; payments for educational
738 facilities and sites due under a lease-purchase agreement;
739 payments for renting and leasing educational facilities and
740 sites; payments of loans approved pursuant to ss. 1011.14 and
741 1011.15; payment of costs of compliance with environmental
742 statutes and regulations; payment of premiums for property and
743 casualty insurance necessary to insure the educational and
744 ancillary plants of the school district; payment of costs of
745 leasing relocatable educational facilities; and payments to
746 private entities to offset the cost of school buses pursuant to
747 s. 1011.71(2)(i). The additional notice shall be in the
748 following form, except that if the district school board is
749 proposing to levy the same millage under s. 1011.71(2) or (3)
750 which it levied in the prior year, the words “continue to” shall
751 be inserted before the word “impose” in the first sentence, and
752 except that the second sentence of the second paragraph shall be
753 deleted if the district is advertising pursuant to paragraph
754 (3)(e):
755
756 NOTICE OF TAX FOR SCHOOL
757 CAPITAL OUTLAY
758
759 The ...(name of school district)... will soon consider a
760 measure to impose a ...(number)... mill property tax for the
761 capital outlay projects listed herein.
762 This tax is in addition to the school board’s proposed tax
763 of ...(number)... mills for operating expenses and is proposed
764 solely at the discretion of the school board. THE PROPOSED
765 COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES
766 AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE.
767 The capital outlay tax will generate approximately
768 $...(amount)..., to be used for the following projects:
769
770 ...(list of capital outlay projects)...
771
772 All concerned citizens are invited to a public hearing to
773 be held on ...(date and time)... at ...(meeting place)....
774 A DECISION on the proposed CAPITAL OUTLAY TAXES will be
775 made at this hearing.
776 Section 24. Effective July 1, 2012, subsection (2) of
777 section 218.12, Florida Statutes, is amended to read:
778 218.12 Appropriations to offset reductions in ad valorem
779 tax revenue in fiscally constrained counties.—
780 (2) On or before November 15 of each year, beginning in
781 2008, each fiscally constrained county shall apply to the
782 Department of Revenue to participate in the distribution of the
783 appropriation and provide documentation supporting the county’s
784 estimated reduction in ad valorem tax revenue in the form and
785 manner prescribed by the Department of Revenue. The
786 documentation must include an estimate of the reduction in
787 taxable value directly attributable to revisions of Art. VII of
788 the State Constitution for all county taxing jurisdictions
789 within the county and shall be prepared by the property
790 appraiser in each fiscally constrained county. The documentation
791 must also include the county millage rates applicable in all
792 such jurisdictions for both the current year and the prior year;
793 rolled-back rates, determined as provided in s. 200.065, for
794 each county taxing jurisdiction; and maximum millage rates that
795 could have been levied by majority vote pursuant to s.
796 200.065(5) s. 200.185. For purposes of this section, each
797 fiscally constrained county’s reduction in ad valorem tax
798 revenue shall be calculated as 95 percent of the estimated
799 reduction in taxable value times the lesser of the 2007
800 applicable millage rate or the applicable millage rate for each
801 county taxing jurisdiction in the current prior year. If a
802 fiscally constrained county fails to apply for the distribution,
803 its share shall revert to the fund from which the appropriation
804 was made.
805 Section 25. Effective July 1, 2012, subsection (2) of
806 section 218.125, Florida Statutes, is amended to read:
807 218.125 Offset for tax loss associated with certain
808 constitutional amendments affecting fiscally constrained
809 counties.—
810 (2) On or before November 15 of each year, beginning in
811 2010, each fiscally constrained county shall apply to the
812 Department of Revenue to participate in the distribution of the
813 appropriation and provide documentation supporting the county’s
814 estimated reduction in ad valorem tax revenue in the form and
815 manner prescribed by the Department of Revenue. The
816 documentation must include an estimate of the reduction in
817 taxable value directly attributable to revisions of Art. VII of
818 the State Constitution for all county taxing jurisdictions
819 within the county and shall be prepared by the property
820 appraiser in each fiscally constrained county. The documentation
821 must also include the county millage rates applicable in all
822 such jurisdictions for the current year and the prior year,
823 rolled-back rates determined as provided in s. 200.065 for each
824 county taxing jurisdiction, and maximum millage rates that could
825 have been levied by majority vote pursuant to s. 200.065(5)
826 200.185. For purposes of this section, each fiscally constrained
827 county’s reduction in ad valorem tax revenue shall be calculated
828 as 95 percent of the estimated reduction in taxable value
829 multiplied by the lesser of the 2010 applicable millage rate or
830 the applicable millage rate for each county taxing jurisdiction
831 in the current prior year. If a fiscally constrained county
832 fails to apply for the distribution, its share shall revert to
833 the fund from which the appropriation was made.
834 Section 26. Except as otherwise expressly provided in this
835 act, this act shall take effect upon becoming a law.
