Bill Text: FL S7070 | 2011 | Regular Session | Introduced
Bill Title: Administration of Property Tax
Spectrum: Committee Bill
Status: (N/A - Dead) 2011-03-17 - Submit as committee bill by Budget Subcommittee on Finance and Tax (SB 2042) [S7070 Detail]
Download: Florida-2011-S7070-Introduced.html
Florida Senate - 2011 (PROPOSED COMMITTEE BILL) SPB 7070
FOR CONSIDERATION By the Committee on Budget Subcommittee on
Finance and Tax
593-01749A-11 20117070__
1 A bill to be entitled
2 An act relating to the administration of property tax;
3 amending s. 192.001, F.S.; clarifying definitions
4 governing the administration of property tax;
5 repealing s. 192.117, F.S., relating to the Property
6 Tax Administration Task Force; amending s. 193.114,
7 F.S.; revising provisions requiring that certain
8 information be included on the real property
9 assessment roll following a transfer of ownership;
10 defining the term “ownership transfer date”; amending
11 s. 193.122, F.S.; revising provisions requiring that a
12 property appraiser file an appeal of a decision by the
13 value adjustment board within a specified period;
14 amending s. 193.155, F.S.; clarifying provisions
15 allowing a taxpayer to file an application for
16 homestead assessment in the year following
17 eligibility; amending ss. 193.1554 and 193.1555, F.S.;
18 specifying that property is assessed at just value as
19 of January 1 of the year that the property becomes
20 eligible for assessment rather than the year in which
21 the property is placed on the tax roll; providing for
22 the assessment of a parcel that is created by
23 combining or dividing a parcel that is eligible for
24 assessment as nonhomestead residential property or
25 nonresidential real property; amending ss. 193.501,
26 193.503, and 193.505, F.S.; deleting provisions
27 requiring that the tax collector report deferred tax
28 liability to the Department of Revenue; amending s.
29 194.011, F.S.; clarifying provisions requiring that an
30 objection to an assessment be filed within a specified
31 period; amending s. 194.032, F.S.; providing for a
32 petitioner’s hearing before the value adjustment board
33 to be rescheduled under certain circumstances;
34 requiring that all parties to a petition be notified
35 of certain communications; authorizing legal counsel
36 for the value adjustment board to take certain actions
37 independently of the board; providing for removal of a
38 special magistrate under certain circumstances;
39 amending s. 194.034, F.S.; deleting a requirement that
40 the Department of Revenue be notified of decisions by
41 the value adjustment board or special magistrate;
42 requiring that the clerk provide certain information
43 to the department upon request; amending s. 194.035,
44 F.S.; deleting requirements that the department
45 establish the range of payments for special
46 magistrates and that reimbursements to counties be
47 prorated under certain circumstances; amending s.
48 194.037, F.S.; revising requirements for the
49 information that is provided by the clerk in a
50 newspaper of general circulation regarding the tax
51 impact of petitions before the value adjustment board;
52 amending s. 194.171, F.S.; clarifying provisions
53 limiting the period within which a taxpayer may
54 contest a tax assessment; amending s. 195.096, F.S.;
55 revising requirements for the Department of Revenue to
56 provide certain information concerning its review of
57 assessment rolls to the Legislature and county
58 commissions; providing for such information to be
59 provided upon request; repealing s. 195.0985, F.S.,
60 relating to a requirement that the department publish
61 annual ratio studies; amending s. 195.099, F.S.;
62 allowing the department discretion in reviewing
63 assessments of certain businesses; amending s.
64 196.031, F.S.; revising the order in which certain
65 exemptions are applied with respect to homestead
66 property; amending s. 196.081, F.S.; authorizing an
67 applicant for an exemption for a disabled veteran or
68 for a surviving spouse to apply for the exemption
69 before receiving certain documentation from the
70 Federal Government; amending s. 196.082, F.S.;
71 authorizing an applicant for a discount available to
72 disabled veterans to apply for the discount before
73 receiving certain documentation from the Federal
74 Government; amending s. 196.091, F.S.; authorizing an
75 applicant applying for an exemption for disabled
76 veterans confined to a wheelchair to apply for the
77 exemption before receiving certain documentation from
78 the Federal Government; amending s. 196.101, F.S.;
79 authorizing an applicant applying for an exemption for
80 totally and permanently disabled persons to apply for
81 the exemption before receiving certain documentation
82 from the Federal Government; amending s. 196.121,
83 F.S.; authorizing the Department of Revenue to provide
84 certain forms electronically; amending s. 196.202,
85 F.S.; authorizing an applicant applying for an
86 exemption for widows, widowers, blind persons, or
87 persons who are totally and permanently disabled to
88 apply for the exemption before receiving certain
89 documentation from the Federal Government; amending s.
90 196.24, F.S.; authorizing an applicant applying for an
91 exemption for disabled ex-servicemembers or a
92 surviving spouse to apply for the exemption before
93 receiving certain documentation from the Federal
94 Government; amending ss. 197.122 and 197.182, F.S.;
95 providing for the tax collector rather than the
96 Department of Revenue to approve and make refunds of
97 overpayments of taxes; requiring that the refunds be
98 made from undistributed funds without approval of the
99 taxing authorities; requiring written notice if the
100 tax collector denies a refund; requiring that the tax
101 collector approve or deny a refund within a specified
102 period; requiring the tax collector to certify the pro
103 rata shares of a refund to certain taxing authorities;
104 requiring that the department conduct random audits of
105 the refund process; requiring reimbursement for the
106 costs of providing data necessary for the audits;
107 requiring that the department publish the results of
108 the random audits; amending s. 197.2301, F.S.,
109 relating to the payment of tax refunds; conforming
110 provisions to changes made by the act; amending ss.
111 197.253, 197.3041, and 197.3073, F.S., relating to
112 certain tax deferrals; conforming cross-references;
113 amending s. 197.323, F.S., relating to refund of tax
114 overpayments; conforming provisions; amending s.
115 200.065, F.S., relating to the method of fixing
116 millage; clarifying provisions requiring publication
117 of notice; conforming cross-references; amending ss.
118 218.12 and 218.125, F.S.; providing for certain
119 undistributed moneys to revert to the fund from which
120 the appropriation was made if a fiscally constrained
121 county fails to apply for its distribution; providing
122 effective dates.
123
124 Be It Enacted by the Legislature of the State of Florida:
125
126 Section 1. Subsections (2) and (18) of section 192.001,
127 Florida Statutes, are amended to read:
128 192.001 Definitions.—All definitions set out in chapters 1
129 and 200 that are applicable to this chapter are included herein.
130 In addition, the following definitions shall apply in the
131 imposition of ad valorem taxes:
132 (2) “Assessed value of property” means an annual
133 determination of the just or fair market value of an item or
134 property, or the value of the homestead property as limited
135 pursuant to s. 4(d), Art. VII of the State Constitution, or, if
136 a property is assessed solely on the basis of character or use
137 or at a specified percentage of its value, pursuant to s. 4(a)
138 or 4(c), Art. VII of the State Constitution, its classified use
139 value or fractional value.
140 (18) “Complete submission of the rolls” includes, but is
141 not necessarily limited to, accurate tabular summaries of
142 valuations as prescribed by department rule; a computer tape
143 copy of the real property assessment roll including for each
144 parcel total value of improvements, land value, the two most
145 recently recorded selling prices and other transfer data
146 required by s. 193.114, the value of any improvement made to the
147 parcel in the 12 months preceding the valuation date, the type
148 and amount of any exemption granted, and such other information
149 as may be required by department rule; an accurate tabular
150 summary by property class of any adjustments made to recorded
151 selling prices or fair market value in arriving at assessed
152 value, as prescribed by department rule; a computer tape copy of
153 the tangible personal property assessment roll, including for
154 each entry a unique account number and such other information as
155 may be required by department rule; and an accurate tabular
156 summary of per-acre land valuations used for each class of
157 agricultural property in preparing the assessment roll, as
158 prescribed by department rule.
159 Section 2. Section 192.117, Florida Statutes, is repealed.
160 Section 3. Paragraphs (n) and (p) of subsection (2) of
161 section 193.114, Florida Statutes, are amended to read:
162 193.114 Preparation of assessment rolls.—
163 (2) The real property assessment roll shall include:
164 (n) The recorded selling For each sale of the property in
165 the previous year, the sale price, ownership transfer sale date,
166 and official record book and page number or clerk instrument
167 number for each deed or other instrument transferring ownership
168 of real property and recorded or otherwise discovered during the
169 period beginning 1 year before the assessment date and up to the
170 date the assessment roll is submitted to the department., and
171 The basis for qualification or disqualification as an arms
172 length transaction of each transfer or sale shall be included on
173 the assessment roll. Sale data must be current on all tax rolls
174 submitted to the department, and Sale qualification decisions
175 for transfers must be recorded on the assessment tax roll within
176 3 months after the sale date that the deed or other transfer
177 instrument is recorded or otherwise discovered. For purposes of
178 this paragraph, the term “ownership transfer date” means the
179 date on which the deed or other transfer instrument is signed
180 and notarized or otherwise executed.
181 (p) The name and address of the owner or fiduciary
182 responsible for the payment of taxes on the property and an
183 indicator of fiduciary capacity, as appropriate.
184 Section 4. Effective July 1, 2011, and applicable to
185 assessments beginning with the 2011 tax year, subsection (4) of
186 section 193.122, Florida Statutes, is amended to read:
187 193.122 Certificates of value adjustment board and property
188 appraiser; extensions on the assessment rolls.—
189 (4) An appeal of a value adjustment board decision pursuant
190 to s. 194.036(1)(a) or (b) by the property appraiser shall be
191 filed prior to extension of the tax roll under subsection (2)
192 or, if the roll was extended pursuant to s. 197.323, within 30
193 days after the date that the decision is rendered under s.
194 194.171(2) of recertification under subsection (3). The roll may
195 be certified by the property appraiser prior to an appeal being
196 filed pursuant to s. 194.036(1)(c), but such appeal shall be
197 filed within 20 days after receipt of the decision of the
198 department relative to further judicial proceedings.
199 Section 5. Effective July 1, 2011, paragraph (j) of
200 subsection (8) of section 193.155, Florida Statutes, is amended
201 to read:
202 193.155 Homestead assessments.—Homestead property shall be
203 assessed at just value as of January 1, 1994. Property receiving
204 the homestead exemption after January 1, 1994, shall be assessed
205 at just value as of January 1 of the year in which the property
206 receives the exemption unless the provisions of subsection (8)
207 apply.
208 (8) Property assessed under this section shall be assessed
209 at less than just value when the person who establishes a new
210 homestead has received a homestead exemption as of January 1 of
211 either of the 2 immediately preceding years. A person who
212 establishes a new homestead as of January 1, 2008, is entitled
213 to have the new homestead assessed at less than just value only
214 if that person received a homestead exemption on January 1,
215 2007, and only if this subsection applies retroactive to January
216 1, 2008. For purposes of this subsection, a husband and wife who
217 owned and both permanently resided on a previous homestead shall
218 each be considered to have received the homestead exemption even
219 though only the husband or the wife applied for the homestead
220 exemption on the previous homestead. The assessed value of the
221 newly established homestead shall be determined as provided in
222 this subsection.
223 (j) Any person who is qualified to have his or her property
224 assessed under this subsection and who fails to timely file an
225 application for such assessment his or her new homestead in the
226 first year following eligibility may file in a subsequent year.
227 The assessment reduction, calculated as if the application for
228 assessment under this subsection had been timely filed, shall be
229 applied to assessed value in the year such assessment the
230 transfer is first approved, and refunds of tax may not be made
231 for previous years.
232 Section 6. Subsections (2), (3), and (7) of section
233 193.1554, Florida Statutes, are amended to read:
234 193.1554 Assessment of nonhomestead residential property.—
235 (2) For all levies other than school district levies,
236 nonhomestead residential property shall be assessed at just
237 value as of January 1, 2008. Property that becomes eligible for
238 assessment pursuant to this section placed on the tax roll after
239 January 1, 2008, shall be assessed at just value as of January 1
240 of the year in which the property becomes eligible is placed on
241 the tax roll.
242 (3) Beginning in 2009, or the year following the year the
243 property becomes eligible for assessment pursuant to this
244 section is placed on the tax roll, whichever is later, the
245 property shall be reassessed annually on January 1. Any change
246 resulting from such reassessment may not exceed 10 percent of
247 the assessed value of the property for the prior year.
248 (7) Any increase in the value of property assessed under
249 this section which is attributable to combining or dividing
250 parcels shall be assessed at just value, and the just value
251 shall be apportioned among the parcels created. A parcel that is
252 created by combining or dividing a parcel that is eligible for
253 assessment pursuant to this section retains such eligibility and
254 shall be assessed as provided in this subsection. A parcel that
255 is combined or divided after January 1 and that is included as a
256 combined or divided parcel on the tax notice shall not be
257 considered to be a combined or divided parcel for purposes of
258 this section until the January 1 that it is first assessed as a
259 combined or divided parcel.
260 Section 7. Subsections (2), (3), and (7) of section
261 193.1555, Florida Statutes, are amended to read:
262 193.1555 Assessment of certain residential and
263 nonresidential real property.—
264 (2) For all levies other than school district levies,
265 nonresidential real property shall be assessed at just value as
266 of January 1, 2008. Property that becomes eligible for
267 assessment pursuant to this section placed on the tax roll after
268 January 1, 2008, shall be assessed at just value as of January 1
269 of the year in which the property becomes eligible for
270 assessment pursuant to this section is placed on the tax roll.
271 (3) Beginning in 2009, or the year following the year the
272 property becomes eligible for assessment pursuant to this
273 section is placed on the tax roll, whichever is later, the
274 property shall be reassessed annually on January 1. Any change
275 resulting from such reassessment may not exceed 10 percent of
276 the assessed value of the property for the prior year.
277 (7) Any increase in the value of property assessed under
278 this section which is attributable to combining or dividing
279 parcels shall be assessed at just value, and the just value
280 shall be apportioned among the parcels created. A parcel that is
281 created by combining or dividing a parcel that is eligible for
282 assessment pursuant to this section retains such eligibility and
283 shall be assessed as provided in this subsection. A parcel that
284 is combined or divided after January 1 and that is included as a
285 combined or divided parcel on the tax notice shall not be
286 considered to be a combined or divided parcel for purposes of
287 this section until the January 1 that it is first assessed as a
288 combined or divided parcel.
289 Section 8. Subsection (7) of section 193.501, Florida
290 Statutes, is amended to read:
291 193.501 Assessment of lands subject to a conservation
292 easement, environmentally endangered lands, or lands used for
293 outdoor recreational or park purposes when land development
294 rights have been conveyed or conservation restrictions have been
295 covenanted.—
296 (7)(a) The property appraiser shall report to the
297 department showing the just value and the classified use value
298 of property that is subject to a conservation easement under s.
299 704.06, property assessed as environmentally endangered land
300 pursuant to this section, and property assessed as outdoor
301 recreational or park land.
302 (b) The tax collector shall annually report to the
303 department the amount of deferred tax liability collected
304 pursuant to this section.
305 Section 9. Paragraph (d) of subsection (9) of section
306 193.503, Florida Statutes, is amended to read:
307 193.503 Classification and assessment of historic property
308 used for commercial or certain nonprofit purposes.—
309 (9)
310 (d) The tax collector shall annually report to the
311 department the amount of deferred tax liability collected
312 pursuant to this section.
313 Section 10. Paragraph (c) of subsection (9) of section
314 193.505, Florida Statutes, is amended to read:
315 193.505 Assessment of historically significant property
316 when development rights have been conveyed or historic
317 preservation restrictions have been covenanted.—
318 (9)
319 (c) The tax collector shall annually report to the
320 department the amount of deferred tax liability collected
321 pursuant to this section.
322 Section 11. Effective July 1, 2011, and applying to
323 assessments beginning with the 2011 tax year, paragraph (d) of
324 subsection (3) of section 194.011, Florida Statutes, is amended
325 to read:
326 194.011 Assessment notice; objections to assessments.—
327 (3) A petition to the value adjustment board must be in
328 substantially the form prescribed by the department.
329 Notwithstanding s. 195.022, a county officer may not refuse to
330 accept a form provided by the department for this purpose if the
331 taxpayer chooses to use it. A petition to the value adjustment
332 board shall describe the property by parcel number and shall be
333 filed as follows:
334 (d) The petition may be filed, as to valuation issues, at
335 any time during the taxable year on or before the 25th day
336 following the mailing of notice by the property appraiser as
337 provided in subsection (1). With respect to an issue involving
338 the denial of an exemption, an agricultural or high-water
339 recharge classification application, an application for
340 classification as historic property used for commercial or
341 certain nonprofit purposes, or a deferral, the petition must be
342 filed at any time during the taxable year on or before the 30th
343 day following the mailing of the notice by the property
344 appraiser under s. 193.461, s. 193.503, s. 193.625, or s.
345 196.193 or notice by the tax collector under s. 197.253, s.
346 197.3041, or s. 197.3073.
347 Section 12. Subsection (2) of section 194.032, Florida
348 Statutes, is amended, and subsection (4) is added to that
349 section, to read:
350 194.032 Hearing purposes; timetable.—
351 (2) The clerk of the governing body of the county shall
352 prepare a schedule of appearances before the board based on
353 petitions timely filed with him or her. The clerk shall notify
354 each petitioner of the scheduled time of his or her appearance
355 no less than 25 calendar days prior to the day of such scheduled
356 appearance. Upon receipt of this notification, the petitioner
357 shall have the right to reschedule the hearing a single time by
358 submitting to the clerk of the governing body of the county a
359 written request to reschedule, no less than 5 calendar days
360 before the day of the originally scheduled hearing. A copy of
361 the property record card containing relevant information used in
362 computing the taxpayer’s current assessment shall be included
363 with such notice, if said card was requested by the taxpayer.
364 Such request shall be made by checking an appropriate box on the
365 petition form. No petitioner shall be required to wait for more
366 than a reasonable time 4 hours from the scheduled time; and, if
367 his or her petition is not heard as scheduled in that time, the
368 petitioner may, at his or her option, report to the chairperson
369 of the meeting that he or she intends to leave; and, if he or
370 she is not heard immediately, the petitioner’s administrative
371 remedies will be deemed to be exhausted, and he or she may be
372 rescheduled for good cause seek further relief as he or she
373 deems appropriate. Failure on three occasions with respect to
374 any single tax year to convene at the scheduled time of meetings
375 of the board shall constitute grounds for removal from office by
376 the Governor for neglect of duties.
377 (4)(a) If, before a final decision, any communication is
378 received from a party concerning a complaint about a special
379 magistrate, a copy of the communication shall promptly be
380 furnished to all parties, the board clerk, and legal counsel for
381 the board. Such communication may not be furnished to the board
382 or special magistrate unless a copy is immediately furnished to
383 all parties. However, a party may waive notification under this
384 paragraph.
385 (b) Legal counsel for the board may engage in fact finding,
386 hold hearings, or, on his or her own motion, find acts that did
387 not meet the requirements of law.
388 (c) Legal counsel for the board may, independently of the
389 board, require a special magistrate to implement requirements of
390 law or further advise the board to take any appropriate action.
391 (d) Based on a determination or investigative finding by
392 the board or its legal counsel, a special magistrate is subject
393 to be removed from serving further in an official capacity if
394 the special magistrate is found to have failed to follow the
395 requirements of state law.
396 Section 13. Subsection (2) of section 194.034, Florida
397 Statutes, is amended to read:
398 194.034 Hearing procedures; rules.—
399 (2) In each case, except when a complaint is withdrawn by
400 the petitioner or is acknowledged as correct by the property
401 appraiser, the value adjustment board shall render a written
402 decision. All such decisions shall be issued within 20 calendar
403 days after of the last day the board is in session under s.
404 194.032. The decision of the board shall contain findings of
405 fact and conclusions of law and shall include reasons for
406 upholding or overturning the determination of the property
407 appraiser. When a special magistrate has been appointed, the
408 recommendations of the special magistrate shall be considered by
409 the board. The clerk, upon issuance of the decisions, shall, on
410 a form provided by the Department of Revenue, notify by first
411 class mail each taxpayer and, the property appraiser, and the
412 department of the decision of the board. If requested by the
413 Department of Revenue, the clerk shall provide these notices or
414 relevant statistics in the manner and form requested by the
415 department.
416 Section 14. Effective July 1, 2011, and applying to
417 assessments beginning with the 2011 tax year, subsection (1) of
418 section 194.035, Florida Statutes, is amended to read:
419 194.035 Special magistrates; property evaluators.—
420 (1) In counties having a population of more than 75,000,
421 the board shall appoint special magistrates for the purpose of
422 taking testimony and making recommendations to the board, which
423 recommendations the board may act upon without further hearing.
424 These special magistrates may not be elected or appointed
425 officials or employees of the county but shall be selected from
426 a list of those qualified individuals who are willing to serve
427 as special magistrates. Employees and elected or appointed
428 officials of a taxing jurisdiction or of the state may not serve
429 as special magistrates. The clerk of the board shall annually
430 notify such individuals or their professional associations to
431 make known to them that opportunities to serve as special
432 magistrates exist. The Department of Revenue shall provide a
433 list of qualified special magistrates to any county having with
434 a population of 75,000 or fewer less. Subject to appropriation,
435 the department shall reimburse counties having with a population
436 of 75,000 or fewer less for payments made to special magistrates
437 appointed for the purpose of taking testimony and making
438 recommendations to the value adjustment board pursuant to this
439 section. The department shall establish a reasonable range for
440 payments per case to special magistrates based on such payments
441 in other counties. Requests for reimbursement of payments
442 outside this range shall be justified by the county. If the
443 total of all requests for reimbursement in any year exceeds the
444 amount available pursuant to this section, payments to all
445 counties shall be prorated accordingly. If a county having a
446 population of fewer less than 75,000 does not appoint a special
447 magistrate to hear each petition, the person or persons
448 designated to hear petitions before the value adjustment board
449 or the attorney appointed to advise the value adjustment board
450 shall attend the training provided pursuant to subsection (3),
451 regardless of whether the person would otherwise be required to
452 attend, but shall not be required to pay the tuition fee
453 specified in subsection (3). A special magistrate appointed to
454 hear issues of exemptions, deferrals, and classifications shall
455 be a member of The Florida Bar with no less than 5 years’
456 experience in the area of ad valorem taxation. A special
457 magistrate appointed to hear issues regarding the valuation of
458 real estate shall be a state-certified state certified real
459 estate appraiser with not less than 5 years’ experience in real
460 property valuation. A special magistrate appointed to hear
461 issues regarding the valuation of tangible personal property
462 shall be a designated member of a nationally recognized
463 appraiser’s organization with not less than 5 years’ experience
464 in tangible personal property valuation. A special magistrate
465 need not be a resident of the county in which he or she serves.
466 A special magistrate may not represent a person before the board
467 in any tax year during which he or she has served that board as
468 a special magistrate. Before appointing a special magistrate, a
469 value adjustment board shall verify the special magistrate’s
470 qualifications. The value adjustment board shall ensure that the
471 selection of special magistrates is based solely upon the
472 experience and qualifications of the special magistrate and is
473 not influenced by the property appraiser. The special magistrate
474 shall accurately and completely preserve all testimony and, in
475 making recommendations to the value adjustment board, shall
476 include proposed findings of fact, conclusions of law, and
477 reasons for upholding or overturning the determination of the
478 property appraiser. The expense of hearings before magistrates
479 and any compensation of special magistrates shall be borne
480 three-fifths by the board of county commissioners and two-fifths
481 by the school board.
482 Section 15. Effective July 1, 2011, and applying to
483 assessments beginning with the 2011 tax year, subsection (1) of
484 section 194.037, Florida Statutes, is amended to read:
485 194.037 Disclosure of tax impact.—
486 (1) After hearing all petitions, complaints, appeals, and
487 disputes, the clerk shall make public notice of the findings and
488 results of the board in at least a quarter-page size
489 advertisement of a standard size or tabloid size newspaper, and
490 the headline shall be in a type no smaller than 18 point. The
491 advertisement shall not be placed in that portion of the
492 newspaper where legal notices and classified advertisements
493 appear. The advertisement shall be published in a newspaper of
494 general paid circulation in the county. The newspaper selected
495 shall be one of general interest and readership in the
496 community, and not one of limited subject matter, pursuant to
497 chapter 50. The headline shall read: TAX IMPACT OF VALUE
498 ADJUSTMENT BOARD. The public notice shall list the members of
499 the value adjustment board and the taxing authorities to which
500 they are elected. The form shall show, in columnar form, for
501 each of the property classes listed under subsection (2), the
502 following information, with appropriate column totals:
503 (a) In the first column, the number of parcels for which
504 the board granted exemptions that had been denied or that had
505 not been acted upon by the property appraiser.
506 (b) In the second column, the number of parcels for which
507 petitions were filed concerning a property tax exemption.
508 (c) In the third column, the number of parcels for which
509 exemption petitions were filed but were not considered by the
510 board because such petitions were withdrawn or settled prior to
511 the board’s consideration.
512 (d)(c) In the fourth third column, the number of parcels
513 for which the board considered the petition and reduced the
514 assessment from that made by the property appraiser on the
515 initial assessment roll.
516 (d) In the fourth column, the number of parcels for which
517 petitions were filed but not considered by the board because
518 such petitions were withdrawn or settled prior to the board’s
519 consideration.
520 (e) In the fifth column, the number of parcels for which
521 petitions were filed requesting a change in just or assessed
522 value, including requested changes in assessment classification.
523 (f) In the sixth column, the number of parcels for which
524 value petitions were filed but were not considered by the board
525 because such petitions were withdrawn or settled prior to the
526 board’s consideration.
527 (g)(f) In the seventh sixth column, the net change in
528 county taxable value from the assessor’s initial roll which
529 results from board decisions.
530 (h)(g) In the eighth seventh column, the net shift in taxes
531 to parcels not granted relief by the board. The shift shall be
532 computed as the amount shown in column 6 multiplied by the
533 applicable millage rates adopted by the taxing authorities in
534 hearings held pursuant to s. 200.065(2)(d) or adopted by vote of
535 the electors pursuant to s. 9(b) or s. 12, Art. VII of the State
536 Constitution, but without adjustment as authorized pursuant to
537 s. 200.065(6). If for any taxing authority the hearing has not
538 been completed at the time the notice required herein is
539 prepared, the millage rate used shall be that adopted in the
540 hearing held pursuant to s. 200.065(2)(c).
541 Section 16. Effective July 1, 2011, and applying to
542 assessments beginning with the 2011 tax year, subsection (2) of
543 section 194.171, Florida Statutes, is amended to read:
544 194.171 Circuit court to have original jurisdiction in tax
545 cases.—
546 (2) No action shall be brought to contest a tax assessment
547 after 60 days following from the date the tax notice containing
548 such assessment being contested is mailed pursuant to s. 197.322
549 certified for collection under s. 193.122(2), or after 60 days
550 following from the date a decision is rendered concerning such
551 assessment by the value adjustment board if a petition
552 contesting the assessment had not received final action by the
553 value adjustment board prior to extension of the roll under s.
554 197.323. For purposes of this subsection, the term “rendered”
555 means a decision issued by the value adjustment board and sent
556 by first-class mail to the petitioner as provided in s.
557 194.034(2).
558 Section 17. Effective July 1, 2011, paragraph (f) of
559 subsection (2) and subsection (3) of section 195.096, Florida
560 Statutes, are amended to read:
561 195.096 Review of assessment rolls.—
562 (2) The department shall conduct, no less frequently than
563 once every 2 years, an in-depth review of the assessment rolls
564 of each county. The department need not individually study every
565 use-class of property set forth in s. 195.073, but shall at a
566 minimum study the level of assessment in relation to just value
567 of each classification specified in subsection (3). Such in
568 depth review may include proceedings of the value adjustment
569 board and the audit or review of procedures used by the counties
570 to appraise property.
571 (f) Within 120 days following the receipt of a county
572 assessment roll by the executive director of the department
573 pursuant to s. 193.1142(1), or within 10 days after approval of
574 the assessment roll, whichever is later, the department shall
575 complete the review for that county and develop forward its
576 findings, including a statement of the confidence interval for
577 the median and such other measures as may be appropriate for
578 each classification or subclassification studied and for the
579 roll as a whole, employing a 95 percent 95-percent level of
580 confidence, and related statistical and analytical details to
581 the Senate and the House of Representatives committees with
582 oversight responsibilities for taxation, and the appropriate
583 property appraiser. Upon releasing its findings, the department
584 shall notify the chairperson of the appropriate county
585 commission or the corresponding official under a consolidated
586 charter that the department’s findings are available upon
587 request. The department shall, within 90 days after receiving a
588 written request from the chairperson of the appropriate county
589 commission or the corresponding official under a consolidated
590 charter, forward a copy of its findings, including the
591 confidence interval for the median and such other measures of
592 each classification or subclassification studied and for all the
593 roll as a whole, and related statistical and analytical details,
594 to the requesting party.
595 (3)(a) Upon completion of review pursuant to paragraph
596 (2)(f), the department shall publish the results of reviews
597 conducted under this section. The results must include all
598 statistical and analytical measures computed under this section
599 for the real property assessment roll as a whole, the personal
600 property assessment roll as a whole, and independently for the
601 following real property classes whenever the classes constituted
602 5 percent or more of the total assessed value of real property
603 in a county on the previous tax roll:
604 1. Residential property that consists of one primary living
605 unit, including, but not limited to, single-family residences,
606 condominiums, cooperatives, and mobile homes.
607 2. Residential property that consists of two or more
608 primary living units.
609 3. Agricultural, high-water recharge, historic property
610 used for commercial or certain nonprofit purposes, and other
611 use-valued property.
612 4. Vacant lots.
613 5. Nonagricultural acreage and other undeveloped parcels.
614 6. Improved commercial and industrial property.
615 7. Taxable institutional or governmental, utility, locally
616 assessed railroad, oil, gas and mineral land, subsurface rights,
617 and other real property.
618
619 When one of the above classes constituted less than 5 percent of
620 the total assessed value of all real property in a county on the
621 previous assessment roll, the department may combine it with one
622 or more other classes of real property for purposes of
623 assessment ratio studies or use the weighted average of the
624 other classes for purposes of calculating the level of
625 assessment for all real property in a county. The department
626 shall also publish such results for any subclassifications of
627 the classes or assessment rolls it may have chosen to study.
628 (b) When necessary for compliance with s. 1011.62, and for
629 those counties not being studied in the current year, the
630 department shall project value-weighted mean levels of
631 assessment for each county. The department shall make its
632 projection based upon the best information available, utilizing
633 professionally accepted methodology, and shall separately
634 allocate changes in total assessed value to:
635 1. New construction, additions, and deletions.
636 2. Changes in the value of the dollar.
637 3. Changes in the market value of property other than those
638 attributable to changes in the value of the dollar.
639 4. Changes in the level of assessment.
640
641 In lieu of the statistical and analytical measures published
642 pursuant to paragraph (2)(f) (a), the department shall publish
643 details concerning the computation of estimated assessment
644 levels and the allocation of changes in assessed value for those
645 counties not subject to an in-depth review.
646 (c) Upon publication of data and findings as required by
647 this subsection, the department shall notify the committees of
648 the Senate and of the House of Representatives having oversight
649 responsibility for taxation and the appropriate property
650 appraiser and county commission chairperson or corresponding
651 official under a consolidated charter. Copies of the data and
652 findings shall be provided upon request.
653 Section 18. Section 195.0985, Florida Statutes, is
654 repealed.
655 Section 19. Section 195.099, Florida Statutes, is amended
656 to read:
657 195.099 Periodic review.—
658 (1)(a) The department may shall periodically review the
659 assessments of new, rebuilt, and expanded business reported
660 according to s. 193.077(3), to ensure parity of level of
661 assessment with other classifications of property.
662 (b) This subsection shall expire on the date specified in
663 s. 290.016 for the expiration of the Florida Enterprise Zone
664 Act.
665 (2) The department may shall review the assessments of new
666 and expanded businesses granted an exemption pursuant to s.
667 196.1995 to ensure parity of level of assessment with other
668 classifications of property.
669 Section 20. Subsection (7) of section 196.031, Florida
670 Statutes, is amended to read:
671 196.031 Exemption of homesteads.—
672 (7) Unless the homestead property is totally exempt, the
673 exemptions provided in paragraphs (1)(a) and (b) and other
674 homestead exemptions shall be applied as follows:
675 (a) The exemption in paragraph (1)(a) shall apply to the
676 first $25,000 of assessed value;
677 (b) The second $25,000 of assessed value shall be taxable
678 unless other exemptions apply. Other exemptions shall be applied
679 in the following order: the local option low-income senior
680 exemption up to $50,000, applicable to county levies or
681 municipal levies, as provided in s. 196.075; other exemptions
682 applicable only to homestead property; and exemptions applicable
683 to either homestead or nonhomestead property, as listed in
684 paragraph (d), are applicable in the order listed; and
685 (c) The additional homestead exemption in paragraph (1)(b),
686 for levies other than school district levies, shall be applied
687 to the assessed value greater than $50,000 before any other
688 exemptions are applied to that assessed value.; and
689 (d) Other exemptions include and shall be applied in the
690 following order: widows, widowers, blind persons, and disabled
691 persons, as provided in s. 196.202; disabled ex-servicemembers
692 and surviving spouses, as provided in s. 196.24, applicable to
693 all levies; the local option low-income senior exemption up to
694 $50,000, applicable to county levies or municipal levies, as
695 provided in s. 196.075; and the veterans percentage discount, as
696 provided in s. 196.082.
697 Section 21. Subsection (5) is added to section 196.081,
698 Florida Statutes, to read:
699 196.081 Exemption for certain permanently and totally
700 disabled veterans and for surviving spouses of veterans.—
701 (5) An applicant for the exemption under this section may
702 apply for the exemption before receiving the necessary
703 documentation from the United States Government or United States
704 Department of Veterans Affairs or its predecessor. Upon receipt
705 of the documentation, the exemption shall be granted as of the
706 date of the original application and the excess taxes paid shall
707 be refunded.
708 Section 22. Subsection (6) is added to section 196.082,
709 Florida Statutes, to read:
710 196.082 Discounts for disabled veterans.—
711 (6) An applicant for the discount under this section may
712 apply for the discount before receiving the necessary
713 documentation from the United States Department of Veterans
714 Affairs. Upon receipt of the documentation, the discount shall
715 be granted as of the date of the original application and the
716 excess taxes paid shall be refunded.
717 Section 23. Subsection (4) is added to section 196.091,
718 Florida Statutes, to read:
719 196.091 Exemption for disabled veterans confined to
720 wheelchairs.—
721 (4) An applicant for the exemption under this section may
722 apply for the exemption before receiving the necessary
723 documentation from the United States Government or United States
724 Department of Veterans Affairs or its predecessor. Upon receipt
725 of the documentation, the exemption shall be granted as of the
726 date of the original application and the excess taxes paid shall
727 be refunded.
728 Section 24. Subsection (8) is added to section 196.101,
729 Florida Statutes, to read:
730 196.101 Exemption for totally and permanently disabled
731 persons.—
732 (8) An applicant for the exemption under this section may
733 apply for the exemption before receiving the necessary
734 documentation from the United States Department of Veterans
735 Affairs or its predecessor. Upon receipt of the documentation,
736 the exemption shall be granted as of the date of the original
737 application and the excess taxes paid shall be refunded.
738 Section 25. Subsection (1) of section 196.121, Florida
739 Statutes, is amended to read:
740 196.121 Homestead exemptions; forms.—
741 (1) The Department of Revenue shall provide, by electronic
742 means or other methods designated by the department, furnish to
743 the property appraiser of each county a sufficient number of
744 printed forms to be filed by taxpayers claiming to be entitled
745 to said exemption and shall prescribe the content of such forms
746 by rule.
747 Section 26. Section 196.202, Florida Statutes, is amended
748 to read:
749 196.202 Property of widows, widowers, blind persons, and
750 persons totally and permanently disabled.—
751 (1) Property to the value of $500 of every widow, widower,
752 blind person, or totally and permanently disabled person who is
753 a bona fide resident of this state shall be exempt from
754 taxation. As used in this section, the term “totally and
755 permanently disabled person” means a person who is currently
756 certified by a physician licensed in this state, by the United
757 States Department of Veterans Affairs or its predecessor, or by
758 the Social Security Administration to be totally and permanently
759 disabled.
760 (2) An applicant for the exemption under this section may
761 apply for the exemption before receiving the necessary
762 documentation from the United States Department of Veterans
763 Affairs or its predecessor or from the Social Security
764 Administration. Upon receipt of the documentation, the exemption
765 shall be granted as of the date of the original application and
766 the excess taxes paid shall be refunded.
767 Section 27. Section 196.24, Florida Statutes, is amended to
768 read:
769 196.24 Exemption for disabled ex-servicemember or surviving
770 spouse; evidence of disability.—
771 (1) Any ex-servicemember, as defined in s. 196.012, who is
772 a bona fide resident of the state, who was discharged under
773 honorable conditions, and who has been disabled to a degree of
774 10 percent or more while serving during a period of wartime
775 service as defined in s. 1.01(14), or by misfortune, is entitled
776 to the exemption from taxation provided for in s. 3(b), Art. VII
777 of the State Constitution as provided in this section. Property
778 to the value of $5,000 of such a person is exempt from taxation.
779 The production by him or her of a certificate of disability from
780 the United States Government or the United States Department of
781 Veterans Affairs or its predecessor before the property
782 appraiser of the county wherein the ex-servicemember’s property
783 lies is prima facie evidence of the fact that he or she is
784 entitled to the exemption. The unremarried surviving spouse of
785 such a disabled ex-servicemember who, on the date of the
786 disabled ex-servicemember’s death, had been married to the
787 disabled ex-servicemember for at least 5 years is also entitled
788 to the exemption.
789 (2) An applicant for the exemption under this section may
790 apply for the exemption before receiving the necessary
791 documentation from the United States Department of Veterans
792 Affairs or its predecessor. Upon receipt of the documentation,
793 the exemption shall be granted as of the date of the original
794 application and the excess taxes paid shall be refunded.
795 Section 28. Effective July 1, 2011, paragraph (b) of
796 subsection (3) of section 197.122, Florida Statutes, is amended
797 to read:
798 197.122 Lien of taxes; dates; application.—
799 (3) A property appraiser may also correct a material
800 mistake of fact relating to an essential condition of the
801 subject property to reduce an assessment if to do so requires
802 only the exercise of judgment as to the effect on assessed or
803 taxable value of that mistake of fact.
804 (b) The material mistake of fact may be corrected by the
805 property appraiser, in like manner as provided by law for
806 performing the act in the first place only within 1 year after
807 the approval of the tax roll pursuant to s. 193.1142, and, when
808 so corrected, the act becomes valid ab initio and in no way
809 affects any process by law for the enforcement of the collection
810 of any tax. If such a correction results in a refund of taxes
811 paid on the basis of an erroneous assessment contained on the
812 current year’s tax roll for years beginning January 1, 2010
813 1999, or later, the property appraiser shall, at his or her
814 option, may request that the department pass upon the refund
815 request pursuant to s. 197.182 or may submit the correction and
816 refund order directly to the tax collector for action in
817 accordance with the notice provisions of s. 197.182(2).
818 Corrections to tax rolls for prior years which would result in
819 refunds must be made pursuant to s. 197.182.
820 Section 29. Effective July 1, 2011, section 197.182,
821 Florida Statutes, is amended to read:
822 197.182 Refunds Department of Revenue to pass upon and
823 order refunds.—
824 (1)(a) The tax collector shall approve Except as provided
825 in paragraph (b), the department shall pass upon and order
826 refunds when payment of taxes assessed on the county tax rolls
827 has been made voluntarily or involuntarily under any of the
828 following circumstances:
829 1. When an overpayment has been made.
830 2. When a payment has been made when no tax was due.
831 3. When a bona fide controversy exists between the tax
832 collector and the taxpayer as to the liability of the taxpayer
833 for the payment of the tax claimed to be due, the taxpayer pays
834 the amount claimed by the tax collector to be due, and it is
835 finally adjudged by a court of competent jurisdiction that the
836 taxpayer was not liable for the payment of the tax or any part
837 thereof.
838 4. When a payment has been made in error by a taxpayer to
839 the tax collector, if, within 24 months after of the date of the
840 erroneous payment and prior to any transfer of the assessed
841 property to a third party for consideration, the party seeking a
842 refund makes demand for reimbursement of the erroneous payment
843 upon the owner of the property on which the taxes were
844 erroneously paid and reimbursement of the erroneous payment is
845 not received within 45 days after such demand. The demand for
846 reimbursement shall be sent by certified mail, return receipt
847 requested, and a copy thereof shall be sent to the tax
848 collector. If the payment was made in error by the taxpayer
849 because of an error in the tax notice sent to the taxpayer,
850 refund must be made as provided in subparagraph (b)2.
851 5. When any payment has been made for tax certificates that
852 are subsequently corrected or are subsequently determined to be
853 void under s. 197.443.
854 (b)1. Refunds Those refunds that have been ordered by a
855 court and those refunds that do not result from changes made in
856 the assessed value on a tax roll certified to the tax collector
857 shall be made directly by the tax collector without order from
858 the department and shall be made from undistributed funds
859 without approval of the various taxing authorities. Overpayments
860 in the amount of $5 or less may be retained by the tax collector
861 unless a written claim for a refund is received from the
862 taxpayer. Overpayments over $5 resulting from taxpayer error, if
863 determined within the 4-year period of limitation, shall are to
864 be automatically refunded to the taxpayer. Such refunds do not
865 require approval from the department.
866 2. When a payment has been made in error by a taxpayer to
867 the tax collector because of an error in the tax notice sent to
868 the taxpayer, refund must be made directly by the tax collector
869 and does not require approval from the department. at the
870 request of the taxpayer, the amount paid in error may be applied
871 by the tax collector to the taxes for which the taxpayer is
872 actually liable.
873 (c) Claims for refunds shall be made in accordance with the
874 rules of the department. No refund shall be granted unless claim
875 is made therefor within 4 years after of January 1 of the tax
876 year for which the taxes were paid.
877 (d) If the refund is denied Upon receipt of the
878 department’s written denial of the refund, the tax collector
879 shall issue the denial in writing to the taxpayer.
880 (e) If funds are available from current receipts and,
881 subject to subsection (3), if a refund is approved, the taxpayer
882 is entitled to receive a refund within 100 days after a claim
883 for refund is made, unless the tax collector or, property
884 appraiser, or department states good cause for remitting the
885 refund after that date. The times stated in this paragraph and
886 paragraphs (f)-(i) (f) through (j) are directory and may be
887 extended by a maximum of an additional 60 days if good cause is
888 stated.
889 (f) If the taxpayer contacts the property appraiser first,
890 the property appraiser shall refer the taxpayer to the tax
891 collector.
892 (g) If a correction to the roll by the property appraiser
893 is required as a condition for the refund, the tax collector
894 shall, within 30 days, advise the property appraiser of the
895 taxpayer’s application for a refund and forward the application
896 to the property appraiser.
897 (h) The property appraiser has 30 days after receipt of the
898 form from the tax collector to correct the roll if a correction
899 is permissible by law. After the 30 days, the property appraiser
900 shall immediately advise the tax collector in writing whether or
901 not the roll has been corrected, stating the reasons why the
902 roll was corrected or not corrected.
903 (i) If the refund is not one that can be directly acted
904 upon by the tax collector, for which an order from the
905 department is required, the tax collector shall forward the
906 claim for refund to the department upon receipt of the
907 correction from the property appraiser or 30 days after the
908 claim for refund, whichever occurs first. This provision does
909 not apply to corrections resulting in refunds of less than $400,
910 which the tax collector shall make directly, without order from
911 the department, and from undistributed funds, and may make
912 without approval of the various taxing authorities.
913 (i)(j) The tax collector department shall approve or deny
914 all refunds within 30 days after receiving from the tax
915 collector the claim for refund, unless good cause is stated for
916 delaying the approval or denial beyond that date. If the
917 property appraiser is required to make a correction to the roll
918 as a condition for the refund and the tax collector does not
919 receive the correction within 30 days, the tax collector shall
920 deny the refund. The tax collector shall make these refunds from
921 undistributed funds without approval of the various taxing
922 authorities.
923 (j)(k) Subject to and after meeting the requirements of s.
924 194.171 and this section, an action to contest a denial of
925 refund may not be brought later than 60 days after the date the
926 tax collector issues the denial to the taxpayer, which notice
927 must be sent by certified mail, or 4 years after January 1 of
928 the year for which the taxes were paid, whichever is later.
929 (k)(l) In computing any time period under this section,
930 when the last day of the period is a Saturday, Sunday, or legal
931 holiday, the period shall is to be extended to the next working
932 day.
933 (2)(a) When the department orders a refund, it shall
934 forward a copy of its order to the tax collector approves a
935 refund, he or she shall who shall then determine and certify to
936 the county, the district school board, each municipality, and
937 the governing body of each taxing district, their pro rata
938 shares of such refund, the reason for the refund, and the date
939 the refund was approved by the tax collector ordered by the
940 department.
941 (b) The board of county commissioners, the district school
942 board, each municipality, and the governing body of each taxing
943 district shall comply with the order of the department in the
944 following manner:
945 1. Authorize the tax collector to make refund from
946 undistributed funds held for that taxing authority by the tax
947 collector;
948 2. Authorize the tax collector to make refund and forward
949 to the tax collector its pro rata share of the refund from
950 currently budgeted funds, if available; or
951 3. Notify the tax collector that the taxing authority does
952 not have funds currently available and provide in its budget for
953 the ensuing year funds for the payment of the refund.
954 (3) A refund approved ordered by the department pursuant to
955 this section shall be made by the tax collector in one aggregate
956 amount composed of all the pro rata shares of the several taxing
957 authorities concerned, except that a partial refund is allowed
958 when one or more of the taxing authorities concerned do not have
959 funds currently available to pay their pro rata shares of the
960 refund and this would cause an unreasonable delay in the total
961 refund. A statement by the tax collector explaining the refund
962 shall accompany the refund payment. When taxes become delinquent
963 as a result of a refund pursuant to subparagraph (1)(a)4. or
964 subparagraph (1)(b)2., the tax collector shall notify the
965 property owner that the taxes have become delinquent and that a
966 tax certificate will be sold if the taxes are not paid within 30
967 days after the date of delinquency.
968 (4) Nothing contained in This section does not shall be
969 construed to authorize any taxing authority to make any tax levy
970 in excess of the maximum authorized by the constitution or the
971 laws of this state.
972 (5) The department shall conduct random audits of the
973 refund process. These audits may include a review of the
974 procedures used in the refund process.
975 (a) The department shall, at least 30 days before the
976 beginning of a review of the refund process, notify the tax
977 collector and the property appraiser in the county of the
978 pending review.
979 (b) The department, tax collector, and property appraiser
980 shall cooperate in the conduct of the review, and each shall
981 make available all records bearing on the refund process. The
982 tax collector and property appraiser shall provide all data
983 requested by the department in the conduct of the review,
984 including electronic records. Direct reimbursable costs of
985 providing the data is the responsibility of the party who
986 requests it.
987 (c) On completion of a review of the refund process, the
988 department shall forward its findings and related information to
989 the appropriate tax collector or property appraiser. In
990 addition, the department shall publish the results of reviews
991 conducted under this subsection.
992 Section 30. Effective July 1, 2011, subsection (9) of
993 section 197.2301, Florida Statutes, is amended to read:
994 197.2301 Payment of taxes prior to certified roll
995 procedure.—
996 (9) After the discount has been applied to the estimated
997 taxes paid and it is determined that an underpayment or
998 overpayment has occurred, the following shall apply:
999 (a) If the amount of underpayment or overpayment is $5 or
1000 less, then no additional billing or refund is required.
1001 (b) If the amount of overpayment is more than $5, the tax
1002 collector shall immediately refund to the person who paid the
1003 estimated tax the amount of overpayment. Department of Revenue
1004 approval shall not be required for the refund of overpayment
1005 made pursuant to this subsection.
1006 Section 31. Effective July 1, 2011, and applying to
1007 assessments beginning with the 2011 tax year, paragraph (b) of
1008 subsection (2) of section 197.253, Florida Statutes, is amended
1009 to read:
1010 197.253 Homestead tax deferral; application.—
1011 (2)
1012 (b) Appeals of the decision of the tax collector to the
1013 value adjustment board shall be in writing on a form prescribed
1014 by the department and furnished by the tax collector. Such
1015 appeal shall be filed with the value adjustment board as
1016 provided in s. 194.011 within 20 days after the applicant’s
1017 receipt of the notice of disapproval. The value adjustment board
1018 shall review the application and the evidence presented to the
1019 tax collector upon which the applicant based his or her claim
1020 for tax deferral and, at the election of the applicant, shall
1021 hear the applicant in person, or by agent on the applicant’s
1022 behalf, on his or her right to homestead tax deferral. The value
1023 adjustment board shall reverse the decision of the tax collector
1024 and grant homestead tax deferral to the applicant, if in its
1025 judgment the applicant is entitled thereto, or affirm the
1026 decision of the tax collector. Such action of the value
1027 adjustment board shall be final unless the applicant or tax
1028 collector or other lienholder, within 15 days from the date of
1029 disapproval of the application by the board, files in the
1030 circuit court of the county in which the property is located, a
1031 proceeding for a declaratory judgment or other appropriate
1032 proceeding.
1033 Section 32. Effective July 1, 2011, and applying to
1034 assessments beginning with the 2011 tax year, paragraph (b) of
1035 subsection (2) of section 197.3041, Florida Statutes, is amended
1036 to read:
1037 197.3041 Tax deferral for recreational and commercial
1038 working waterfronts; application.—
1039 (2)
1040 (b) An appeal of the decision of the tax collector to the
1041 value adjustment board must be in writing on a form prescribed
1042 by the department and furnished by the tax collector. The appeal
1043 must be filed with the value adjustment board as provided in s.
1044 194.011 within 20 days after the applicant’s receipt of the
1045 notice of disapproval, and the board must approve or disapprove
1046 the appeal within 30 days after receipt. The value adjustment
1047 board shall review the application and the evidence presented to
1048 the tax collector upon which the applicant based his or her
1049 claim for tax deferral and, at the election of the applicant,
1050 shall hear the applicant in person, or by agent on the
1051 applicant’s behalf, on his or her right to the tax deferral. The
1052 value adjustment board shall reverse the decision of the tax
1053 collector and grant a tax deferral to the applicant if, in its
1054 judgment, the applicant is entitled to the tax deferral or shall
1055 affirm the decision of the tax collector. Action by the value
1056 adjustment board is final unless the applicant or tax collector
1057 or other lienholder, within 15 days after the date of
1058 disapproval of the application by the board, files in the
1059 circuit court of the county in which the property is located a
1060 de novo proceeding for a declaratory judgment or other
1061 appropriate proceeding.
1062 Section 33. Effective July 1, 2011, and applying to
1063 assessments beginning with the 2011 tax year, paragraph (b) of
1064 subsection (2) of section 197.3073, Florida Statutes, is amended
1065 to read:
1066 197.3073 Deferral application.—
1067 (2) The tax collector shall consider and render his or her
1068 findings, determinations, and decision on each annual
1069 application for a deferral for affordable rental housing within
1070 45 days after the date the application is filed. The tax
1071 collector shall exercise reasonable discretion based upon
1072 applicable information available under this section. The
1073 determinations and findings of the tax collector are not quasi
1074 judicial and are subject exclusively to review by the value
1075 adjustment board as provided by this section. A tax collector
1076 who finds that a property owner is entitled to the deferral
1077 shall approve the application and file the application in the
1078 permanent records.
1079 (b) An appeal by the property owner of the decision of the
1080 tax collector to deny the deferral must be submitted to the
1081 value adjustment board on a form prescribed by the department
1082 and furnished by the tax collector. The appeal must be filed
1083 with the value adjustment board as provided in s. 194.011 within
1084 20 days after the applicant’s receipt of the notice of
1085 disapproval, and the board must approve or disapprove the appeal
1086 within 30 days after receipt of the appeal. The value adjustment
1087 board shall review the application and the evidence presented to
1088 the tax collector upon which the property owner based a claim
1089 for deferral and, at the election of the property owner, shall
1090 hear the property owner in person, or by agent on the property
1091 owner’s behalf, concerning his or her right to the deferral. The
1092 value adjustment board shall reverse the decision of the tax
1093 collector and grant a deferral to the property owner if, in its
1094 judgment, the property owner is entitled to the deferral or
1095 shall affirm the decision of the tax collector. Action by the
1096 value adjustment board is final unless the property owner or tax
1097 collector or other lienholder, within 15 days after the date of
1098 disapproval of the application by the board, files for a de novo
1099 proceeding for a declaratory judgment or other appropriate
1100 proceeding in the circuit court of the county in which the
1101 property is located.
1102 Section 34. Effective July 1, 2011, subsection (1) of
1103 section 197.323, Florida Statutes, is amended to read:
1104 197.323 Extension of roll during adjustment board
1105 hearings.—
1106 (1) Notwithstanding the provisions of s. 193.122, the board
1107 of county commissioners may, upon request by the tax collector
1108 and by majority vote, order the roll to be extended prior to
1109 completion of value adjustment board hearings, if completion
1110 thereof would otherwise be the only cause for a delay in the
1111 issuance of tax notices beyond November 1. For any parcel for
1112 which tax liability is subsequently altered as a result of board
1113 action, the tax collector shall resolve the matter by following
1114 the same procedures used for correction of errors. However,
1115 approval by the department is not required for refund of
1116 overpayment made pursuant to this section.
1117 Section 35. Effective July 1, 2011, paragraph (a) of
1118 subsection (5) and paragraph (a) of subsection (10) of section
1119 200.065, Florida Statutes, are amended to read:
1120 200.065 Method of fixing millage.—
1121 (5) Beginning in the 2009-2010 fiscal year and in each year
1122 thereafter:
1123 (a) The maximum millage rate that a county, municipality,
1124 special district dependent to a county or municipality,
1125 municipal service taxing unit, or independent special district
1126 may levy is a rolled-back rate based on the amount of taxes
1127 which would have been levied in the prior year if the maximum
1128 millage rate had been applied, adjusted for change in per capita
1129 Florida personal income, unless a higher rate was is adopted, in
1130 which case the maximum is the adopted rate. The maximum millage
1131 rate applicable to a county authorized to levy a county public
1132 hospital surtax under s. 212.055 and which did so in fiscal year
1133 2007 shall exclude the revenues required to be contributed to
1134 the county public general hospital in the current fiscal year
1135 for the purposes of making the maximum millage rate calculation,
1136 but shall be added back to the maximum millage rate allowed
1137 after the roll back has been applied, the total of which shall
1138 be considered the maximum millage rate for such a county for
1139 purposes of this subsection. The revenue required to be
1140 contributed to the county public general hospital for the
1141 upcoming fiscal year shall be calculated as 11.873 percent times
1142 the millage rate levied for countywide purposes in fiscal year
1143 2007 times 95 percent of the preliminary tax roll for the
1144 upcoming fiscal year. A higher rate may be adopted only under
1145 the following conditions:
1146 1. A rate of not more than 110 percent of the rolled-back
1147 rate based on the previous year’s maximum millage rate, adjusted
1148 for change in per capita Florida personal income, may be adopted
1149 if approved by a two-thirds vote of the membership of the
1150 governing body of the county, municipality, or independent
1151 district; or
1152 2. A rate in excess of 110 percent may be adopted if
1153 approved by a unanimous vote of the membership of the governing
1154 body of the county, municipality, or independent district or by
1155 a three-fourths vote of the membership of the governing body if
1156 the governing body has nine or more members, or if the rate is
1157 approved by a referendum.
1158
1159 Any unit of government operating under a home rule charter
1160 adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
1161 Constitution of 1885, as preserved by s. 6(e), Art. VIII of the
1162 State Constitution of 1968, which is granted the authority in
1163 the State Constitution to exercise all the powers conferred now
1164 or hereafter by general law upon municipalities and which
1165 exercises such powers in the unincorporated area shall be
1166 recognized as a municipality under this subsection. For a
1167 downtown development authority established before the effective
1168 date of the 1968 State Constitution which has a millage that
1169 must be approved by a municipality, the governing body of that
1170 municipality shall be considered the governing body of the
1171 downtown development authority for purposes of this subsection.
1172 (10)(a) In addition to the notice required in subsection
1173 (3), a district school board shall publish a second notice of
1174 intent to levy capital outlay and capital improvement additional
1175 taxes under s. 1011.71(2) and (3). Such notice shall specify the
1176 projects or number of school buses anticipated to be funded by
1177 such capital outlay and capital improvement additional taxes and
1178 shall be published in the size, within the time periods,
1179 adjacent to, and in substantial conformity with the
1180 advertisement required under subsection (3). The projects shall
1181 be listed in priority within each category as follows:
1182 construction and remodeling; maintenance, renovation, and
1183 repair; motor vehicle purchases; new and replacement equipment;
1184 payments for educational facilities and sites due under a lease
1185 purchase agreement; payments for renting and leasing educational
1186 facilities and sites; payments of loans approved pursuant to ss.
1187 1011.14 and 1011.15; payment of costs of compliance with
1188 environmental statutes and regulations; payment of premiums for
1189 property and casualty insurance necessary to insure the
1190 educational and ancillary plants of the school district; payment
1191 of costs of leasing relocatable educational facilities; and
1192 payments to private entities to offset the cost of school buses
1193 pursuant to s. 1011.71(2)(i). The additional notice shall be in
1194 the following form, except that if the district school board is
1195 proposing to levy the same millage under s. 1011.71(2) and (3)
1196 which it levied in the prior year, the words “continue to” shall
1197 be inserted before the word “impose” in the first sentence, and
1198 except that the second sentence of the second paragraph shall be
1199 deleted if the district is advertising pursuant to paragraph
1200 (3)(e):
1201
1202 NOTICE OF TAX FOR SCHOOL
1203 CAPITAL OUTLAY
1204
1205 The ...(name of school district)... will soon consider a
1206 measure to impose a ...(number)... mill property tax for the
1207 capital outlay projects listed herein.
1208 This tax is in addition to the school board’s proposed tax
1209 of ...(number)... mills for operating expenses and is proposed
1210 solely at the discretion of the school board. THE PROPOSED
1211 COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES
1212 AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE.
1213 The capital outlay tax will generate approximately
1214 $...(amount)..., to be used for the following projects:
1215
1216 ...(list of capital outlay projects)...
1217
1218 All concerned citizens are invited to a public hearing to
1219 be held on ...(date and time)... at ...(meeting place)....
1220 A DECISION on the proposed CAPITAL OUTLAY TAXES will be
1221 made at this hearing.
1222 Section 36. Effective July 1, 2011, subsection (2) of
1223 section 218.12, Florida Statutes, is amended to read:
1224 218.12 Appropriations to offset reductions in ad valorem
1225 tax revenue in fiscally constrained counties.—
1226 (2) On or before November 15 of each year, beginning in
1227 2008, each fiscally constrained county shall apply to the
1228 Department of Revenue to participate in the distribution of the
1229 appropriation and provide documentation supporting the county’s
1230 estimated reduction in ad valorem tax revenue in the form and
1231 manner prescribed by the Department of Revenue. The
1232 documentation must include an estimate of the reduction in
1233 taxable value directly attributable to revisions of Art. VII of
1234 the State Constitution for all county taxing jurisdictions
1235 within the county and shall be prepared by the property
1236 appraiser in each fiscally constrained county. The documentation
1237 must also include the county millage rates applicable in all
1238 such jurisdictions for both the current year and the prior year;
1239 rolled-back rates, determined as provided in s. 200.065(5)
1240 200.065, for each county taxing jurisdiction; and maximum
1241 millage rates that could have been levied by majority vote
1242 pursuant to s. 200.185. For purposes of this section, each
1243 fiscally constrained county’s reduction in ad valorem tax
1244 revenue shall be calculated as 95 percent of the estimated
1245 reduction in taxable value times the lesser of the 2007
1246 applicable millage rate or the applicable millage rate for each
1247 county taxing jurisdiction in the current prior year. If any
1248 fiscally constrained county fails to apply for the distribution,
1249 its share shall revert to the fund from which the appropriation
1250 was made.
1251 Section 37. Effective July 1, 2011, subsection (2) of
1252 section 218.125, Florida Statutes, is amended to read:
1253 218.125 Offset for tax loss associated with certain
1254 constitutional amendments affecting fiscally constrained
1255 counties.—
1256 (2) On or before November 15 of each year, beginning in
1257 2010, each fiscally constrained county shall apply to the
1258 Department of Revenue to participate in the distribution of the
1259 appropriation and provide documentation supporting the county’s
1260 estimated reduction in ad valorem tax revenue in the form and
1261 manner prescribed by the Department of Revenue. The
1262 documentation must include an estimate of the reduction in
1263 taxable value directly attributable to revisions of Art. VII of
1264 the State Constitution for all county taxing jurisdictions
1265 within the county and shall be prepared by the property
1266 appraiser in each fiscally constrained county. The documentation
1267 must also include the county millage rates applicable in all
1268 such jurisdictions for the current year and the prior year,
1269 rolled-back rates determined as provided in s. 200.065 for each
1270 county taxing jurisdiction, and maximum millage rates that could
1271 have been levied by majority vote pursuant to s. 200.065(5)
1272 200.185. For purposes of this section, each fiscally constrained
1273 county’s reduction in ad valorem tax revenue shall be calculated
1274 as 95 percent of the estimated reduction in taxable value
1275 multiplied by the lesser of the 2010 applicable millage rate or
1276 the applicable millage rate for each county taxing jurisdiction
1277 in the current prior year. If any fiscally constrained county
1278 fails to apply for the distribution, its share shall revert to
1279 the fund from which the appropriation was made.
1280 Section 38. Except as otherwise expressly provided in this
1281 act, this act shall take effect upon becoming a law.
