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.