Florida Senate - 2012                             CS for SB 1256
       
       
       
       By the Committees on Budget Subcommittee on Finance and Tax; and
       Budget Subcommittee on Finance and Tax
       
       
       
       593-02240-12                                          20121256c1
    1                        A bill to be entitled                      
    2         An act relating to the administration of property
    3         taxes; amending s. 192.001, F.S.; revising the
    4         definitions of the terms “assessed value of property”
    5         and “complete submission of the rolls”; amending s.
    6         192.0105, F.S.; providing that a taxpayer has a right
    7         to have a hearing before the value adjustment board
    8         rescheduled if the hearing is not commenced within a
    9         certain period after the scheduled time; repealing s.
   10         192.117, F.S., relating to the Property Tax
   11         Administration Task Force; amending s. 193.114, F.S.;
   12         revising the information that must be included on a
   13         real property assessment roll relating to the transfer
   14         of ownership of property; defining the term “ownership
   15         transfer date”; deleting a requirement to include
   16         information relating to a fiduciary on a real property
   17         assessment roll; limiting the review of changes in the
   18         assessed value of real property resulting from an
   19         informal conference with the taxpayer to a review by
   20         the Department of Revenue or a designated entity;
   21         amending s. 193.1554, F.S.; deleting obsolete
   22         provisions; providing for the apportionment of
   23         increases in the value of combined and divided parcels
   24         of nonhomestead residential property; providing for
   25         the application of an assessment limitation to a
   26         combined or divided parcel of nonhomestead residential
   27         property; amending s. 193.1555, F.S.; redefining the
   28         term “nonresidential real property” to conform a
   29         cross-reference to the State Constitution; deleting
   30         obsolete provisions; providing for the apportionment
   31         of increases in the value of combined and divided
   32         parcels of property; providing for the application of
   33         an assessment limitation to a combined or divided
   34         parcel of property; amending ss. 193.501, 193.503, and
   35         193.505, F.S.; deleting provisions requiring that the
   36         tax collector report amounts of deferred tax liability
   37         to the Department of Revenue; amending s. 194.032,
   38         F.S.; requiring that a hearing before the value
   39         adjustment board be rescheduled if the hearing on the
   40         petitioner’s petition is not commenced within a
   41         certain time after the scheduled time; making
   42         technical and grammatical changes; amending s.
   43         194.034, F.S.; deleting an exception to a requirement
   44         that a value adjustment board render a written
   45         decision relating to the petitioner’s failure to make
   46         a required payment; deleting a requirement that the
   47         Department of Revenue be notified of decisions by the
   48         value adjustment board; requiring that the clerk
   49         notify the Department of Revenue of a decision of the
   50         value adjustment board or information relating to the
   51         tax impact of the decision upon request; making
   52         technical and grammatical changes; amending s.
   53         195.096, F.S.; authorizing the measures in the
   54         findings resulting from an in-depth review of an
   55         assessment roll of a county to be based on a ratio
   56         that is generally accepted by professional appraisal
   57         organizations in developing a statistically valid
   58         sampling plan under certain circumstances; revising
   59         the requirements for the Department of Revenue to
   60         provide certain information concerning its review of
   61         assessment rolls to the Legislature, the appropriate
   62         property appraiser, and county commissions; requiring
   63         that copies of the review data and findings be
   64         provided upon request; repealing s. 195.0985, F.S.,
   65         relating to a requirement that the department publish
   66         annual ratio studies; amending s. 195.099, F.S.;
   67         allowing the department discretion in determining
   68         whether to review the assessments of certain
   69         businesses; amending s. 196.031, F.S.; requiring that
   70         ad valorem tax exemptions be applied in the order that
   71         results in the lowest taxable value of a homestead;
   72         amending s. 196.061, F.S.; clarifying provisions
   73         relating to the rental of a homestead dwelling;
   74         amending s. 196.081, F.S.; authorizing an applicant
   75         for an ad valorem tax exemption for a disabled veteran
   76         or for a surviving spouse to apply for the exemption
   77         before receiving certain documentation from the
   78         Federal Government; requiring refunds of excess taxes
   79         paid under certain circumstances; amending s. 196.082,
   80         F.S.; authorizing an applicant for an ad valorem tax
   81         discount available to disabled veterans to apply for
   82         the discount before receiving certain documentation
   83         from the Federal Government; requiring refunds of
   84         excess taxes paid under certain circumstances;
   85         amending s. 196.091, F.S.; authorizing an applicant
   86         for an ad valorem tax exemption for disabled veterans
   87         confined to a wheelchair to apply for the exemption
   88         before receiving certain documentation from the
   89         Federal Government; requiring refunds of excess taxes
   90         paid under certain circumstances; amending s. 196.101,
   91         F.S.; authorizing an applicant for an ad valorem tax
   92         exemption for totally and permanently disabled persons
   93         to apply for the exemption before receiving certain
   94         documentation from the Federal Government; requiring
   95         refunds of excess taxes paid under certain
   96         circumstances; amending s. 196.121, F.S.; authorizing
   97         the Department of Revenue to provide certain forms
   98         electronically; deleting a requirement that the
   99         department supply printed forms to property
  100         appraisers; amending s. 196.202, F.S.; authorizing an
  101         applicant for an ad valorem exemption for widows,
  102         widowers, blind persons, or persons who are totally
  103         and permanently disabled to apply for the exemption
  104         before receiving certain documentation from the
  105         Federal Government; requiring refunds of excess taxes
  106         paid under certain circumstances; amending s. 196.24,
  107         F.S.; authorizing an applicant for an ad valorem tax
  108         exemption for disabled ex-servicemembers or a
  109         surviving spouse to apply for the exemption before
  110         receiving certain documentation from the Federal
  111         Government; requiring refunds of excess taxes paid
  112         under certain circumstances; amending s. 200.065,
  113         F.S.; deleting obsolete provisions; revising
  114         provisions relating to the calculation of the rolled
  115         back rate; correcting cross-references to certain
  116         additional taxes; amending ss. 218.12 and 218.125,
  117         F.S.; deleting obsolete provisions; providing for the
  118         reversion of funds appropriated to offset reductions
  119         in ad valorem tax revenue to a fiscally constrained
  120         county if the county fails to apply for a distribution
  121         of funds; providing effective dates.
  122  
  123  Be It Enacted by the Legislature of the State of Florida:
  124  
  125         Section 1. Subsections (2) and (18) of section 192.001,
  126  Florida Statutes, are amended to read:
  127         192.001 Definitions.—All definitions set out in chapters 1
  128  and 200 that are applicable to this chapter are included herein.
  129  In addition, the following definitions shall apply in the
  130  imposition of ad valorem taxes:
  131         (2) “Assessed value of property” means an annual
  132  determination of:
  133         (a) The just or fair market value of an item or property;
  134  or
  135         (b) The value of the homestead property as limited by
  136  pursuant to s. 4(d), Art. VII of the State Constitution; or,
  137         (c) The value of property in a classified use or at a
  138  fractional value if the a property is assessed solely on the
  139  basis of character or use or at a specified percentage of its
  140  value under, pursuant to s. 4(a) or 4(c), Art. VII of the State
  141  Constitution, its classified use value or fractional value.
  142         (18) “Complete submission of the rolls” includes, but is
  143  not necessarily limited to, accurate tabular summaries of
  144  valuations as prescribed by department rule; an electronic a
  145  computer tape copy of the real property assessment roll
  146  including for each parcel total value of improvements, land
  147  value, the two most recently recorded selling prices, data
  148  required for an assessment roll under s. 193.114, the value of
  149  any improvement made to the parcel in the 12 months preceding
  150  the valuation date, the type and amount of any exemption
  151  granted, and such other information as may be required by
  152  department rule; an accurate tabular summary by property class
  153  of any adjustments made to recorded selling prices or fair
  154  market value in arriving at assessed value, as prescribed by
  155  department rule; an electronic a computer tape copy of the
  156  tangible personal property assessment roll, including for each
  157  entry a unique account number and such other information as may
  158  be required by department rule; and an accurate tabular summary
  159  of per-acre land valuations used for each class of agricultural
  160  property in preparing the assessment roll, as prescribed by
  161  department rule.
  162         Section 2. Paragraph (d) of subsection (2) of section
  163  192.0105, Florida Statutes, is amended to read:
  164         192.0105 Taxpayer rights.—There is created a Florida
  165  Taxpayer’s Bill of Rights for property taxes and assessments to
  166  guarantee that the rights, privacy, and property of the
  167  taxpayers of this state are adequately safeguarded and protected
  168  during tax levy, assessment, collection, and enforcement
  169  processes administered under the revenue laws of this state. The
  170  Taxpayer’s Bill of Rights compiles, in one document, brief but
  171  comprehensive statements that summarize the rights and
  172  obligations of the property appraisers, tax collectors, clerks
  173  of the court, local governing boards, the Department of Revenue,
  174  and taxpayers. Additional rights afforded to payors of taxes and
  175  assessments imposed under the revenue laws of this state are
  176  provided in s. 213.015. The rights afforded taxpayers to assure
  177  that their privacy and property are safeguarded and protected
  178  during tax levy, assessment, and collection are available only
  179  insofar as they are implemented in other parts of the Florida
  180  Statutes or rules of the Department of Revenue. The rights so
  181  guaranteed to state taxpayers in the Florida Statutes and the
  182  departmental rules include:
  183         (2) THE RIGHT TO DUE PROCESS.—
  184         (d) The right to prior notice of the value adjustment
  185  board’s hearing date, and the right to the hearing at the within
  186  4 hours of scheduled time, and the right to have the hearing
  187  rescheduled if the hearing is not commenced within a reasonable
  188  time, not to exceed 2 hours, after the scheduled time (see s.
  189  194.032(2)).
  190         Section 3. Section 192.117, Florida Statutes, is repealed.
  191         Section 4. Paragraphs (n) and (p) of subsection (2) and
  192  subsection (4) of section 193.114, Florida Statutes, are amended
  193  to read:
  194         193.114 Preparation of assessment rolls.—
  195         (2) The real property assessment roll shall include:
  196         (n) The recorded selling For each sale of the property in
  197  the previous year, the sale price, ownership transfer sale date,
  198  and official record book and page number or clerk instrument
  199  number for each deed or other instrument transferring ownership
  200  of real property and recorded or otherwise discovered during the
  201  period beginning 1 year before the assessment date and up to the
  202  date the assessment roll is submitted to the department. The
  203  assessment roll shall also include, and the basis for
  204  qualification or disqualification of a transfer as an arms
  205  length transaction. A decision qualifying or disqualifying a
  206  transfer of property as an arms-length transaction Sale data
  207  must be current on all tax rolls submitted to the department,
  208  and sale qualification decisions must be recorded on the
  209  assessment tax roll within 3 months after the sale date that the
  210  deed or other transfer instrument is recorded or otherwise
  211  discovered. Sale or transfer data must be current on all tax
  212  rolls submitted to the department. As used in this paragraph,
  213  the term “ownership transfer date” means the date that the deed
  214  or other transfer instrument is signed and notarized or
  215  otherwise executed.
  216         (p) The name and address of the owner or fiduciary
  217  responsible for the payment of taxes on the property and an
  218  indicator of fiduciary capacity, as appropriate.
  219         (4)(a) For every change made to the assessed or taxable
  220  value of a parcel on an assessment roll subsequent to the
  221  mailing of the notice provided for in s. 200.069, the property
  222  appraiser shall document the reason for such change in the
  223  public records of the office of the property appraiser in a
  224  manner acceptable to the executive director or the executive
  225  director’s designee. For every change made to the assessed or
  226  taxable value of a parcel on an assessment roll as the result of
  227  an informal conference under s. 194.011(2), only the department
  228  or a designated entity may review whether such change is
  229  consistent with the law.
  230         (b) For every change that decreases the assessed or taxable
  231  value of a parcel on an assessment roll between the time of
  232  complete submission of the tax roll pursuant to s. 193.1142(3)
  233  and mailing of the notice provided for in s. 200.069, the
  234  property appraiser shall document the reason for such change in
  235  the public records of the office of the property appraiser in a
  236  manner acceptable to the executive director or the executive
  237  director’s designee.
  238         (c) Changes made by the value adjustment board are not
  239  subject to the requirements of this subsection.
  240         Section 5. Subsections (2), (3), and (7) of section
  241  193.1554, Florida Statutes, are amended to read:
  242         193.1554 Assessment of nonhomestead residential property.—
  243         (2) For all levies other than school district levies,
  244  nonhomestead residential property shall be assessed at just
  245  value as of January 1 of the year that the property becomes
  246  eligible for assessment pursuant to this section, 2008. Property
  247  placed on the tax roll after January 1, 2008, shall be assessed
  248  at just value as of January 1 of the year in which the property
  249  is placed on the tax roll.
  250         (3) Beginning in 2009, or the year following the year the
  251  nonhomestead residential property becomes eligible for
  252  assessment pursuant to this section is placed on the tax roll,
  253  whichever is later, the property shall be reassessed annually on
  254  January 1. Any change resulting from such reassessment may not
  255  exceed 10 percent of the assessed value of the property for the
  256  prior year.
  257         (7) Any increase in the value of property assessed under
  258  this section which is attributable to combining or dividing
  259  parcels shall be assessed at just value, and the just value
  260  shall be apportioned among the parcels created.
  261         (a) For divided parcels, the amount by which the sum of the
  262  just values of the divided parcels exceeds what the just value
  263  of the parcel would be if undivided shall be attributable to the
  264  division. This amount shall be apportioned to the parcels pro
  265  rata based on their relative just values.
  266         (b) For combined parcels, the amount by which the just
  267  value of the combined parcel exceeds what the sum of the just
  268  values of the component parcels would be if they had not been
  269  combined shall be attributable to the combination.
  270         (c) A parcel that is created by combining or dividing a
  271  parcel and that is eligible for assessment pursuant to this
  272  section retains such eligibility and shall be assessed as
  273  provided in this subsection. A parcel that is combined or
  274  divided after January 1 and that is included as a combined or
  275  divided parcel on the tax notice is not considered to be a
  276  combined or divided parcel for purposes of this section until
  277  the January 1 on which it is first assessed as a combined or
  278  divided parcel.
  279         Section 6. Subsections (1), (2), (3), and (7) of section
  280  193.1555, Florida Statutes, are amended to read:
  281         193.1555 Assessment of certain residential and
  282  nonresidential real property.—
  283         (1) As used in this section, the term:
  284         (a) “Nonresidential real property” means real property that
  285  is not subject to the assessment limitations set forth in
  286  subsection 4(a), (b), (c), (d), or (g), Art. VII of the State
  287  Constitution s. 4(a), (c), (d), or (g), Art. VII of the State
  288  Constitution.
  289         (b) “Improvement” means an addition or change to land or
  290  buildings which increases their value and is more than a repair
  291  or a replacement.
  292         (2) For all levies other than school district levies,
  293  nonresidential real property and residential real property that
  294  is not assessed under s. 193.155 or s. 193.1554 shall be
  295  assessed at just value as of January 1 of the year that the
  296  property becomes eligible for assessment pursuant to this
  297  section, 2008. Property placed on the tax roll after January 1,
  298  2008, shall be assessed at just value as of January 1 of the
  299  year in which the property is placed on the tax roll.
  300         (3) Beginning in 2009, or the year following the year the
  301  property becomes eligible for assessment pursuant to this
  302  section is placed on the tax roll, whichever is later, the
  303  property shall be reassessed annually on January 1. Any change
  304  resulting from such reassessment may not exceed 10 percent of
  305  the assessed value of the property for the prior year.
  306         (7) Any increase in the value of property assessed under
  307  this section which is attributable to combining or dividing
  308  parcels shall be assessed at just value, and the just value
  309  shall be apportioned among the parcels created.
  310         (a)For divided parcels, the amount by which the sum of the
  311  just values of the divided parcels exceeds what the just value
  312  of the parcel would be if undivided shall be attributable to the
  313  division. This amount shall be apportioned to the parcels pro
  314  rata based on their relative just values.
  315         (b) For combined parcels, the amount by which the just
  316  value of the combined parcel exceeds what the sum of the just
  317  values of the component parcels would be if they had not been
  318  combined shall be attributable to the combination.
  319         (c) A parcel that is created by combining or dividing a
  320  parcel that is eligible for assessment pursuant to this section
  321  retains such eligibility and shall be assessed as provided in
  322  this subsection. A parcel that is combined or divided after
  323  January 1 and that is included as a combined or divided parcel
  324  on the tax notice is not considered to be a combined or divided
  325  parcel for purposes of this section until the January 1 on which
  326  it is first assessed as a combined or divided parcel.
  327         Section 7. Subsection (7) of section 193.501, Florida
  328  Statutes, is amended to read:
  329         193.501 Assessment of lands subject to a conservation
  330  easement, environmentally endangered lands, or lands used for
  331  outdoor recreational or park purposes when land development
  332  rights have been conveyed or conservation restrictions have been
  333  covenanted.—
  334         (7)(a) The property appraiser shall report to the
  335  department showing the just value and the classified use value
  336  of property that is subject to a conservation easement under s.
  337  704.06, property assessed as environmentally endangered land
  338  pursuant to this section, and property assessed as outdoor
  339  recreational or park land.
  340         (b)The tax collector shall annually report to the
  341  department the amount of deferred tax liability collected
  342  pursuant to this section.
  343         Section 8. Paragraph (d) of subsection (9) of section
  344  193.503, Florida Statutes, is amended to read:
  345         193.503 Classification and assessment of historic property
  346  used for commercial or certain nonprofit purposes.—
  347         (9)
  348         (d)The tax collector shall annually report to the
  349  department the amount of deferred tax liability collected
  350  pursuant to this section.
  351         Section 9. Paragraph (c) of subsection (9) of section
  352  193.505, Florida Statutes, is amended to read:
  353         193.505 Assessment of historically significant property
  354  when development rights have been conveyed or historic
  355  preservation restrictions have been covenanted.—
  356         (9)
  357         (c)The tax collector shall annually report to the
  358  department the amount of deferred tax liability collected
  359  pursuant to this section.
  360         Section 10. Subsection (2) of section 194.032, Florida
  361  Statutes, is amended to read:
  362         194.032 Hearing purposes; timetable.—
  363         (2)(a) The clerk of the governing body of the county shall
  364  prepare a schedule of appearances before the board based on
  365  petitions timely filed with him or her. The clerk shall notify
  366  each petitioner of the scheduled time of his or her appearance
  367  at least no less than 25 calendar days before prior to the day
  368  of the such scheduled appearance. If the petitioner checked the
  369  appropriate box on the petition form to request a copy of the
  370  property record card containing relevant information used in
  371  computing the current assessment, the clerk shall provide the
  372  copy of the card along with the notice. Upon receipt of the
  373  notice this notification, the petitioner may shall have the
  374  right to reschedule the hearing a single time by submitting to
  375  the clerk of the governing body of the county a written request
  376  to reschedule, at least no less than 5 calendar days before the
  377  day of the originally scheduled hearing.
  378         (b) A copy of the property record card containing relevant
  379  information used in computing the taxpayer’s current assessment
  380  shall be included with such notice, if said card was requested
  381  by the taxpayer. Such request shall be made by checking an
  382  appropriate box on the petition form. No petitioner may not
  383  shall be required to wait for more than a reasonable time, not
  384  to exceed 2 4 hours, after from the scheduled time for the
  385  hearing to commence.; and, If the hearing is not commenced
  386  within his or her petition is not heard in that time, the
  387  petitioner may inform, at his or her option, report to the
  388  chairperson of the meeting that he or she intends to leave.;
  389  and, If the petitioner leaves he or she is not heard
  390  immediately, the clerk shall reschedule the hearing, and the
  391  rescheduling is not considered to be a request to reschedule as
  392  provided in paragraph (a) petitioner’s administrative remedies
  393  will be deemed to be exhausted, and he or she may seek further
  394  relief as he or she deems appropriate.
  395         (c) Failure on three occasions with respect to any single
  396  tax year to convene at the scheduled time of meetings of the
  397  board is shall constitute grounds for removal from office by the
  398  Governor for neglect of duties.
  399         Section 11. Subsection (2) of section 194.034, Florida
  400  Statutes, is amended to read:
  401         194.034 Hearing procedures; rules.—
  402         (2) In each case, except if the when a complaint is
  403  withdrawn by the petitioner or if the complaint, is acknowledged
  404  as correct by the property appraiser, or is denied pursuant to
  405  s. 194.014(1)(c), the value adjustment board shall render a
  406  written decision. All such decisions shall be issued within 20
  407  calendar days after of the last day the board is in session
  408  under s. 194.032. The decision of the board must shall contain
  409  findings of fact and conclusions of law and must shall include
  410  reasons for upholding or overturning the determination of the
  411  property appraiser. If When a special magistrate has been
  412  appointed, the recommendations of the special magistrate shall
  413  be considered by the board. The clerk, upon issuance of a
  414  decision the decisions, shall, on a form provided by the
  415  Department of Revenue, notify by first-class mail each taxpayer
  416  and, the property appraiser, and the department of the decision
  417  of the board. If requested by the Department of Revenue, the
  418  clerk shall provide to the department a copy of the decision or
  419  information relating to the tax impact of the findings and
  420  results of the board as described in s. 194.037 in the manner
  421  and form requested.
  422         Section 12. Effective July 1, 2012, paragraph (f) of
  423  subsection (2) and subsection (3) of section 195.096, Florida
  424  Statutes, are amended to read:
  425         195.096 Review of assessment rolls.—
  426         (2) The department shall conduct, no less frequently than
  427  once every 2 years, an in-depth review of the assessment rolls
  428  of each county. The department need not individually study every
  429  use-class of property set forth in s. 195.073, but shall at a
  430  minimum study the level of assessment in relation to just value
  431  of each classification specified in subsection (3). Such in
  432  depth review may include proceedings of the value adjustment
  433  board and the audit or review of procedures used by the counties
  434  to appraise property.
  435         (f) Within 120 days after following the receipt of a county
  436  assessment roll by the executive director of the department
  437  pursuant to s. 193.1142(1), or within 10 days after approval of
  438  the assessment roll, whichever is later, the department shall
  439  complete the review for that county and publish the department’s
  440  forward its findings. The findings must include, including a
  441  statement of the confidence interval for the median and such
  442  other measures as may be appropriate for each classification or
  443  subclassification studied and for the roll as a whole, employing
  444  a 95-percent level of confidence, and related statistical and
  445  analytical details. The measures in the findings must be based
  446  on:
  447         1. A 95 percent level of confidence; or
  448         2. Ratio study standards that are generally accepted by
  449  professional appraisal organizations in developing a
  450  statistically valid sampling plan if a 95 percent level of
  451  confidence is not attainable to the Senate and the House of
  452  Representatives committees with oversight responsibilities for
  453  taxation, and the appropriate property appraiser. Upon releasing
  454  its findings, the department shall notify the chairperson of the
  455  appropriate county commission or the corresponding official
  456  under a consolidated charter that the department’s findings are
  457  available upon request. The department shall, within 90 days
  458  after receiving a written request from the chairperson of the
  459  appropriate county commission or the corresponding official
  460  under a consolidated charter, forward a copy of its findings,
  461  including the confidence interval for the median and such other
  462  measures of each classification or subclassification studied and
  463  for all the roll as a whole, and related statistical and
  464  analytical details, to the requesting party.
  465         (3)(a) Upon completion of review pursuant to paragraph
  466  (2)(f), the department shall publish the results of reviews
  467  conducted under this section. The results must include all
  468  statistical and analytical measures computed under this section
  469  for the real property assessment roll as a whole, the personal
  470  property assessment roll as a whole, and independently for the
  471  following real property classes if whenever the classes
  472  constituted 5 percent or more of the total assessed value of
  473  real property in a county on the previous tax roll:
  474         1. Residential property that consists of one primary living
  475  unit, including, but not limited to, single-family residences,
  476  condominiums, cooperatives, and mobile homes.
  477         2. Residential property that consists of two or more
  478  primary living units.
  479         3. Agricultural, high-water recharge, historic property
  480  used for commercial or certain nonprofit purposes, and other
  481  use-valued property.
  482         4. Vacant lots.
  483         5. Nonagricultural acreage and other undeveloped parcels.
  484         6. Improved commercial and industrial property.
  485         7. Taxable institutional or governmental, utility, locally
  486  assessed railroad, oil, gas and mineral land, subsurface rights,
  487  and other real property.
  488  
  489  If When one of the above classes constituted less than 5 percent
  490  of the total assessed value of all real property in a county on
  491  the previous assessment roll, the department may combine it with
  492  one or more other classes of real property for purposes of
  493  assessment ratio studies or use the weighted average of the
  494  other classes for purposes of calculating the level of
  495  assessment for all real property in a county. The department
  496  shall also publish such results for any subclassifications of
  497  the classes or assessment rolls it may have chosen to study.
  498         (b) If When necessary for compliance with s. 1011.62, and
  499  for those counties not being studied in the current year, the
  500  department shall project value-weighted mean levels of
  501  assessment for each county. The department shall make its
  502  projection based upon the best information available, using
  503  utilizing professionally accepted methodology, and shall
  504  separately allocate changes in total assessed value to:
  505         1. New construction, additions, and deletions.
  506         2. Changes in the value of the dollar.
  507         3. Changes in the market value of property other than those
  508  attributable to changes in the value of the dollar.
  509         4. Changes in the level of assessment.
  510  
  511  In lieu of the statistical and analytical measures published
  512  pursuant to paragraph (a), the department shall publish details
  513  concerning the computation of estimated assessment levels and
  514  the allocation of changes in assessed value for those counties
  515  not subject to an in-depth review.
  516         (c)Upon publication of data and findings as required by
  517  this subsection, the department shall notify the committees of
  518  the Senate and of the House of Representatives having oversight
  519  responsibility for taxation, the appropriate property appraiser,
  520  and the county commission chair or corresponding official under
  521  a consolidated charter. Copies of the data and findings shall be
  522  provided upon request.
  523         Section 13. Section 195.0985, Florida Statutes, is
  524  repealed.
  525         Section 14. Section 195.099, Florida Statutes, is amended
  526  to read:
  527         195.099 Periodic review.—
  528         (1)(a) The department may shall periodically review the
  529  assessments of new, rebuilt, and expanded business reported
  530  according to s. 193.077(3), to ensure parity of level of
  531  assessment with other classifications of property.
  532         (b) This subsection shall expire on the date specified in
  533  s. 290.016 for the expiration of the Florida Enterprise Zone
  534  Act.
  535         (2) The department may shall review the assessments of new
  536  and expanded businesses granted an exemption pursuant to s.
  537  196.1995 to ensure parity of level of assessment with other
  538  classifications of property.
  539         Section 15. Subsection (7) of section 196.031, Florida
  540  Statutes, is amended to read:
  541         196.031 Exemption of homesteads.—
  542         (7) Unless the homestead property is totally exempt from ad
  543  valorem taxation, the exemptions provided in paragraphs (1)(a)
  544  and (b) and other homestead exemptions shall be applied in the
  545  order that results in the lowest taxable value. as follows:
  546         (a)The exemption in paragraph (1)(a) shall apply to the
  547  first $25,000 of assessed value;
  548         (b)The second $25,000 of assessed value shall be taxable
  549  unless other exemptions, as listed in paragraph (d), are
  550  applicable in the order listed;
  551         (c)The additional homestead exemption in paragraph (1)(b),
  552  for levies other than school district levies, shall be applied
  553  to the assessed value greater than $50,000 before any other
  554  exemptions are applied to that assessed value; and
  555         (d)Other exemptions include and shall be applied in the
  556  following order: widows, widowers, blind persons, and disabled
  557  persons, as provided in s. 196.202; disabled ex-servicemembers
  558  and surviving spouses, as provided in s. 196.24, applicable to
  559  all levies; the local option low-income senior exemption up to
  560  $50,000, applicable to county levies or municipal levies, as
  561  provided in s. 196.075; and the veterans percentage discount, as
  562  provided in s. 196.082.
  563         Section 16. Section 196.061, Florida Statutes, is amended
  564  to read:
  565         196.061 Rental of homestead to constitute abandonment.—The
  566  rental of all or substantially all of a an entire dwelling
  567  previously claimed to be a homestead for tax purposes shall
  568  constitute the abandonment of such said dwelling as a homestead,
  569  and the said abandonment shall continue until such dwelling is
  570  physically occupied by the owner thereof. However, such
  571  abandonment of such homestead after January 1 of any year does
  572  shall not affect the homestead exemption for tax purposes for
  573  that particular year if so long as this provision is not used
  574  for 2 consecutive years. The provisions of this section do shall
  575  not apply to a member of the Armed Forces of the United States
  576  whose service in such forces is the result of a mandatory
  577  obligation imposed by the federal Selective Service Act or who
  578  volunteers for service as a member of the Armed Forces of the
  579  United States. Moreover, valid military orders transferring such
  580  member are shall be sufficient to maintain permanent residence,
  581  for the purpose of s. 196.015, for the member and his or her
  582  spouse.
  583         Section 17. Subsection (5) is added to section 196.081,
  584  Florida Statutes, to read:
  585         196.081 Exemption for certain permanently and totally
  586  disabled veterans and for surviving spouses of veterans.—
  587         (5)An applicant for the exemption under this section may
  588  apply for the exemption before receiving the necessary
  589  documentation from the United States Government or the United
  590  States Department of Veterans Affairs or its predecessor. Upon
  591  receipt of the documentation, the exemption shall be granted as
  592  of the date of the original application, and the excess taxes
  593  paid shall be refunded. Any refund of excess taxes paid shall be
  594  limited to those paid during the 4-year period of limitation set
  595  forth in s. 197.182(1)(e).
  596         Section 18. Subsection (6) is added to section 196.082,
  597  Florida Statutes, to read:
  598         196.082 Discounts for disabled veterans.—
  599         (6)An applicant for the discount under this section may
  600  apply for the discount before receiving the necessary
  601  documentation from the United States Department of Veterans
  602  Affairs or its predecessor. Upon receipt of the documentation,
  603  the discount shall be granted as of the date of the original
  604  application, and the excess taxes paid shall be refunded. Any
  605  refund of excess taxes paid shall be limited to those paid
  606  during the 4-year period of limitation set forth in s.
  607  197.182(1)(e).
  608         Section 19. Subsection (4) is added to section 196.091,
  609  Florida Statutes, to read:
  610         196.091 Exemption for disabled veterans confined to
  611  wheelchairs.—
  612         (4)An applicant for the exemption under this section may
  613  apply for the exemption before receiving the necessary
  614  documentation from the United States Government or the United
  615  States Department of Veterans Affairs or its predecessor. Upon
  616  receipt of the documentation, the exemption shall be granted as
  617  of the date of the original application, and the excess taxes
  618  paid shall be refunded. Any refund of excess taxes paid shall be
  619  limited to those paid during the 4-year period of limitation set
  620  forth in s. 197.182(1)(e).
  621         Section 20. Subsection (8) is added to section 196.101,
  622  Florida Statutes, to read:
  623         196.101 Exemption for totally and permanently disabled
  624  persons.—
  625         (8)An applicant for the exemption under this section may
  626  apply for the exemption before receiving the necessary
  627  documentation from the United States Department of Veterans
  628  Affairs or its predecessor. Upon receipt of the documentation,
  629  the exemption shall be granted as of the date of the original
  630  application, and the excess taxes paid shall be refunded. Any
  631  refund of excess taxes paid shall be limited to those paid
  632  during the 4-year period of limitation set forth in s.
  633  197.182(1)(e).
  634         Section 21. Subsection (1) of section 196.121, Florida
  635  Statutes, is amended to read:
  636         196.121 Homestead exemptions; forms.—
  637         (1) The Department of Revenue shall provide, by electronic
  638  means or other methods designated by the department, furnish to
  639  the property appraiser of each county a sufficient number of
  640  printed forms to be filed by taxpayers claiming to be entitled
  641  to a homestead said exemption and shall prescribe the content of
  642  such forms by rule.
  643         Section 22. Section 196.202, Florida Statutes, is amended
  644  to read:
  645         196.202 Property of widows, widowers, blind persons, and
  646  persons totally and permanently disabled.—
  647         (1) Property to the value of $500 of every widow, widower,
  648  blind person, or totally and permanently disabled person who is
  649  a bona fide resident of this state is shall be exempt from
  650  taxation. As used in this section, the term “totally and
  651  permanently disabled person” means a person who is currently
  652  certified by a physician licensed in this state, by the United
  653  States Department of Veterans Affairs or its predecessor, or by
  654  the Social Security Administration to be totally and permanently
  655  disabled.
  656         (2)An applicant for the exemption under this section may
  657  apply for the exemption before receiving the necessary
  658  documentation from the United States Department of Veterans
  659  Affairs or its predecessor, or the Social Security
  660  Administration. Upon receipt of the documentation, the exemption
  661  shall be granted as of the date of the original application, and
  662  the excess taxes paid shall be refunded. Any refund of excess
  663  taxes paid shall be limited to those paid during the 4-year
  664  period of limitation set forth in s. 197.182(1)(e).
  665         Section 23. Section 196.24, Florida Statutes, is amended to
  666  read:
  667         196.24 Exemption for disabled ex-servicemember or surviving
  668  spouse; evidence of disability.—
  669         (1) Any ex-servicemember, as defined in s. 196.012, who is
  670  a bona fide resident of the state, who was discharged under
  671  honorable conditions, and who has been disabled to a degree of
  672  10 percent or more by misfortune or while serving during a
  673  period of wartime service as defined in s. 1.01(14), or by
  674  misfortune, is entitled to the exemption from taxation provided
  675  for in s. 3(b), Art. VII of the State Constitution as provided
  676  in this section. Property to the value of $5,000 of such a
  677  person is exempt from taxation. The production by him or her of
  678  a certificate of disability from the United States Government or
  679  the United States Department of Veterans Affairs or its
  680  predecessor before the property appraiser of the county wherein
  681  the ex-servicemember’s property lies is prima facie evidence of
  682  the fact that he or she is entitled to the exemption. The
  683  unremarried surviving spouse of such a disabled ex-servicemember
  684  who, on the date of the disabled ex-servicemember’s death, had
  685  been married to the disabled ex-servicemember for at least 5
  686  years is also entitled to the exemption.
  687         (2)An applicant for the exemption under this section may
  688  apply for the exemption before receiving the necessary
  689  documentation from the United States Government or the United
  690  States Department of Veterans Affairs or its predecessor. Upon
  691  receipt of the documentation, the exemption shall be granted as
  692  of the date of the original application, and the excess taxes
  693  paid shall be refunded. Any refund of excess taxes paid shall be
  694  limited to those paid during the 4-year period of limitation set
  695  forth in s. 197.182(1)(e).
  696         Section 24. Effective July 1, 2012, subsection (5) and
  697  paragraph (a) of subsection (10) of section 200.065, Florida
  698  Statutes, are amended to read:
  699         200.065 Method of fixing millage.—
  700         (5) Beginning in the 2009-2010 fiscal year and In each
  701  fiscal year thereafter:
  702         (a) The maximum millage rate that a county, municipality,
  703  special district dependent to a county or municipality,
  704  municipal service taxing unit, or independent special district
  705  may levy is a rolled-back rate based on the amount of taxes
  706  which would have been levied in the prior year if the maximum
  707  millage rate had been applied, adjusted for change in per capita
  708  Florida personal income, unless a higher rate was is adopted, in
  709  which case the maximum is the adopted rate. The maximum millage
  710  rate applicable to a county authorized to levy a county public
  711  hospital surtax under s. 212.055 and which did so in fiscal year
  712  2007 shall exclude the revenues required to be contributed to
  713  the county public general hospital in the current fiscal year
  714  for the purposes of making the maximum millage rate calculation,
  715  but shall be added back to the maximum millage rate allowed
  716  after the roll back has been applied, the total of which shall
  717  be considered the maximum millage rate for such a county for
  718  purposes of this subsection. The revenue required to be
  719  contributed to the county public general hospital for the
  720  upcoming fiscal year shall be calculated as 11.873 percent times
  721  the millage rate levied for countywide purposes in fiscal year
  722  2007 times 95 percent of the preliminary tax roll for the
  723  upcoming fiscal year. A higher rate may be adopted only under
  724  the following conditions:
  725         1. A rate of not more than 110 percent of the rolled-back
  726  rate based on the previous year’s maximum millage rate, adjusted
  727  for change in per capita Florida personal income, may be adopted
  728  if approved by a two-thirds vote of the membership of the
  729  governing body of the county, municipality, or independent
  730  district; or
  731         2. A rate in excess of 110 percent may be adopted if
  732  approved by a unanimous vote of the membership of the governing
  733  body of the county, municipality, or independent district or by
  734  a three-fourths vote of the membership of the governing body if
  735  the governing body has nine or more members, or if the rate is
  736  approved by a referendum.
  737         (b) The millage rate of a county or municipality, municipal
  738  service taxing unit of that county, and any special district
  739  dependent to that county or municipality may exceed the maximum
  740  millage rate calculated pursuant to this subsection if the total
  741  county ad valorem taxes levied or total municipal ad valorem
  742  taxes levied do not exceed the maximum total county ad valorem
  743  taxes levied or maximum total municipal ad valorem taxes levied
  744  respectively. Voted millage and taxes levied by a municipality
  745  or independent special district that has levied ad valorem taxes
  746  for less than 5 years are not subject to this limitation. The
  747  millage rate of a county authorized to levy a county public
  748  hospital surtax under s. 212.055 may exceed the maximum millage
  749  rate calculated pursuant to this subsection to the extent
  750  necessary to account for the revenues required to be contributed
  751  to the county public hospital. Total taxes levied may exceed the
  752  maximum calculated pursuant to subsection (6) as a result of an
  753  increase in taxable value above that certified in subsection (1)
  754  if such increase is less than the percentage amounts contained
  755  in subsection (6) or if the administrative adjustment cannot be
  756  made because the value adjustment board is still in session at
  757  the time the tax roll is extended; otherwise, millage rates
  758  subject to this subsection, s. 200.185, or s. 200.186 may be
  759  reduced so that total taxes levied do not exceed the maximum.
  760  
  761  Any unit of government operating under a home rule charter
  762  adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
  763  Constitution of 1885, as preserved by s. 6(e), Art. VIII of the
  764  State Constitution of 1968, which is granted the authority in
  765  the State Constitution to exercise all the powers conferred now
  766  or hereafter by general law upon municipalities and which
  767  exercises such powers in the unincorporated area shall be
  768  recognized as a municipality under this subsection. For a
  769  downtown development authority established before the effective
  770  date of the 1968 State Constitution which has a millage that
  771  must be approved by a municipality, the governing body of that
  772  municipality shall be considered the governing body of the
  773  downtown development authority for purposes of this subsection.
  774         (10)(a) In addition to the notice required in subsection
  775  (3), a district school board shall publish a second notice of
  776  intent to levy additional taxes under s. 1011.71(2) or (3). The
  777  Such notice shall specify the projects or number of school buses
  778  anticipated to be funded by the such additional taxes and shall
  779  be published in the size, within the time periods, adjacent to,
  780  and in substantial conformity with the advertisement required
  781  under subsection (3). The projects shall be listed in priority
  782  within each category as follows: construction and remodeling;
  783  maintenance, renovation, and repair; motor vehicle purchases;
  784  new and replacement equipment; payments for educational
  785  facilities and sites due under a lease-purchase agreement;
  786  payments for renting and leasing educational facilities and
  787  sites; payments of loans approved pursuant to ss. 1011.14 and
  788  1011.15; payment of costs of compliance with environmental
  789  statutes and regulations; payment of premiums for property and
  790  casualty insurance necessary to insure the educational and
  791  ancillary plants of the school district; payment of costs of
  792  leasing relocatable educational facilities; and payments to
  793  private entities to offset the cost of school buses pursuant to
  794  s. 1011.71(2)(i). The additional notice shall be in the
  795  following form, except that if the district school board is
  796  proposing to levy the same millage under s. 1011.71(2) or (3)
  797  which it levied in the prior year, the words “continue to” shall
  798  be inserted before the word “impose” in the first sentence, and
  799  except that the second sentence of the second paragraph shall be
  800  deleted if the district is advertising pursuant to paragraph
  801  (3)(e):
  802  
  803                      NOTICE OF TAX FOR SCHOOL                     
  804                           CAPITAL OUTLAY                          
  805  
  806         The ...(name of school district)... will soon consider a
  807  measure to impose a ...(number)... mill property tax for the
  808  capital outlay projects listed herein.
  809         This tax is in addition to the school board’s proposed tax
  810  of ...(number)... mills for operating expenses and is proposed
  811  solely at the discretion of the school board. THE PROPOSED
  812  COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES
  813  AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE.
  814         The capital outlay tax will generate approximately
  815  $...(amount)..., to be used for the following projects:
  816  
  817               ...(list of capital outlay projects)...             
  818  
  819         All concerned citizens are invited to a public hearing to
  820  be held on ...(date and time)... at ...(meeting place)....
  821         A DECISION on the proposed CAPITAL OUTLAY TAXES will be
  822  made at this hearing.
  823         Section 25. Effective July 1, 2012, subsection (2) of
  824  section 218.12, Florida Statutes, is amended to read:
  825         218.12 Appropriations to offset reductions in ad valorem
  826  tax revenue in fiscally constrained counties.—
  827         (2) On or before November 15 of each year, beginning in
  828  2008, each fiscally constrained county shall apply to the
  829  Department of Revenue to participate in the distribution of the
  830  appropriation and provide documentation supporting the county’s
  831  estimated reduction in ad valorem tax revenue in the form and
  832  manner prescribed by the Department of Revenue. The
  833  documentation must include an estimate of the reduction in
  834  taxable value directly attributable to revisions of Art. VII of
  835  the State Constitution for all county taxing jurisdictions
  836  within the county and shall be prepared by the property
  837  appraiser in each fiscally constrained county. The documentation
  838  must also include the county millage rates applicable in all
  839  such jurisdictions for both the current year and the prior year;
  840  rolled-back rates, determined as provided in s. 200.065, for
  841  each county taxing jurisdiction; and maximum millage rates that
  842  could have been levied by majority vote pursuant to s.
  843  200.065(5) s. 200.185. For purposes of this section, each
  844  fiscally constrained county’s reduction in ad valorem tax
  845  revenue shall be calculated as 95 percent of the estimated
  846  reduction in taxable value times the lesser of the 2007
  847  applicable millage rate or the applicable millage rate for each
  848  county taxing jurisdiction in the current prior year. If a
  849  fiscally constrained county fails to apply for the distribution,
  850  its share shall revert to the fund from which the appropriation
  851  was made.
  852         Section 26. Effective July 1, 2012, subsection (2) of
  853  section 218.125, Florida Statutes, is amended to read:
  854         218.125 Offset for tax loss associated with certain
  855  constitutional amendments affecting fiscally constrained
  856  counties.—
  857         (2) On or before November 15 of each year, beginning in
  858  2010, each fiscally constrained county shall apply to the
  859  Department of Revenue to participate in the distribution of the
  860  appropriation and provide documentation supporting the county’s
  861  estimated reduction in ad valorem tax revenue in the form and
  862  manner prescribed by the Department of Revenue. The
  863  documentation must include an estimate of the reduction in
  864  taxable value directly attributable to revisions of Art. VII of
  865  the State Constitution for all county taxing jurisdictions
  866  within the county and shall be prepared by the property
  867  appraiser in each fiscally constrained county. The documentation
  868  must also include the county millage rates applicable in all
  869  such jurisdictions for the current year and the prior year,
  870  rolled-back rates determined as provided in s. 200.065 for each
  871  county taxing jurisdiction, and maximum millage rates that could
  872  have been levied by majority vote pursuant to s. 200.065(5)
  873  200.185. For purposes of this section, each fiscally constrained
  874  county’s reduction in ad valorem tax revenue shall be calculated
  875  as 95 percent of the estimated reduction in taxable value
  876  multiplied by the lesser of the 2010 applicable millage rate or
  877  the applicable millage rate for each county taxing jurisdiction
  878  in the current prior year. If a fiscally constrained county
  879  fails to apply for the distribution, its share shall revert to
  880  the fund from which the appropriation was made.
  881         Section 27. Except as otherwise expressly provided in this
  882  act, this act shall take effect upon becoming a law.