HB 133

1
A bill to be entitled
2An act relating to the assessment of residential and
3nonhomestead real property; amending s. 193.114, F.S.;
4limiting a review of changes to the assessed or
5taxable value of real property resulting from certain
6informal conferences to a review by the Department of
7Revenue; creating s. 193.624, F.S.; providing
8definitions; excluding the value of certain
9improvements from the assessed value of residential
10real property; specifying a limitation on the assessed
11value of residential real property; providing for
12application of the assessment limitations; providing
13procedural requirements and limitations; requiring a
14nonrefundable filing fee for a petition to the value
15adjustment board; amending s. 193.155, F.S.;
16specifying additional exceptions to the assessment of
17homestead property at just value; amending ss.
18193.1554 and 193.1555, F.S.; specifying additional
19exceptions to assessment of nonhomestead property at
20just value; defining the term "placed on the tax
21roll"; providing for the continuity and apportionment
22of assessment limitations on combined and divided
23parcels; specifying when divided or combined parcels
24shall appear as combined or divided on a tax roll;
25amending s. 196.012, F.S.; deleting the definition of
26the terms "renewable energy source device" and
27"device"; conforming a cross-reference; amending ss.
28196.121 and 196.1995, F.S.; conforming cross-
29references; repealing s. 196.175, F.S., relating to
30the property tax exemption for renewable energy source
31devices; providing for application of the act;
32providing an effective date.
33
34Be It Enacted by the Legislature of the State of Florida:
35
36     Section 1.  Subsection (4) of section 193.114, Florida
37Statutes, is amended to read:
38     193.114  Preparation of assessment rolls.-
39     (4)(a)  For every change made to the assessed or taxable
40value of a parcel on an assessment roll subsequent to the
41mailing of the notice provided for in s. 200.069, the property
42appraiser shall document the reason for such change in the
43public records of the office of the property appraiser in a
44manner acceptable to the executive director or the executive
45director's designee. For every change made to the assessed or
46taxable value of a parcel on the assessment roll as the result
47of an informal conference under s. 194.011(2), only the
48department may review whether such changes are consistent with
49the law.
50     (b)  For every change that decreases the assessed or
51taxable value of a parcel on an assessment roll between the time
52of complete submission of the tax roll pursuant to s.
53193.1142(3) and mailing of the notice provided for in s.
54200.069, the property appraiser shall document the reason for
55such change in the public records of the office of the property
56appraiser in a manner acceptable to the executive director or
57the executive director's designee. Changes made by the value
58adjustment board are not subject to the requirements of this
59subsection.
60     Section 2.  Section 193.624, Florida Statutes, is created
61to read:
62     193.624  Assessment of residential property.-
63     (1)  For the purposes of this section:
64     (a)  "Changes or improvements made for the purpose of
65improving a property's resistance to wind damage" means:
66     1.  Improving the strength of the roof-deck attachment;
67     2.  Creating a secondary water barrier to prevent water
68intrusion;
69     3.  Installing wind-resistant shingles;
70     4.  Installing gable-end bracing;
71     5.  Reinforcing roof-to-wall connections;
72     6.  Installing storm shutters; or
73     7.  Installing opening protections.
74     (b)  "Renewable energy source device" means any of the
75following equipment that collects, transmits, stores, or uses
76solar energy, wind energy, or energy derived from geothermal
77deposits:
78     1.  Solar energy collectors, photovoltaic modules, and
79inverters.
80     2.  Storage tanks and other storage systems, excluding
81swimming pools used as storage tanks.
82     3.  Rockbeds.
83     4.  Thermostats and other control devices.
84     5.  Heat exchange devices.
85     6.  Pumps and fans.
86     7.  Roof ponds.
87     8.  Freestanding thermal containers.
88     9.  Pipes, ducts, refrigerant handling systems, and other
89equipment used to interconnect such systems; however, such
90equipment does not include conventional backup systems of any
91type.
92     10.  Windmills and wind turbines.
93     11.  Wind-driven generators.
94     12.  Power conditioning and storage devices that use wind
95energy to generate electricity or mechanical forms of energy.
96     13.  Pipes and other equipment used to transmit hot
97geothermal water to a dwelling or structure from a geothermal
98deposit.
99     (2)  In determining the assessed value of real property
100used for residential purposes, the just value of changes or
101improvements made for the purpose of improving a property's
102resistance to wind damage and the just value of renewable energy
103source devices may not be added to the assessed value as limited
104by s. 193.155 or s. 193.1554.
105     (3)  The assessed value of real property used for
106residential purposes may not exceed the total just value of the
107property minus the combined just values of changes or
108improvements made for the purpose of improving a property's
109resistance to wind damage and renewable energy source devices.
110     (4)  This section applies to new and existing construction
111used for residential purposes.
112     (5)  A parcel of residential property may not be assessed
113pursuant to this section unless an application is filed on or
114before March 1 of the first year the property owner claims the
115assessment reduction for renewable energy source devices or
116changes or improvements made for the purpose of improving the
117property's resistance to wind damage. The property appraiser may
118require the taxpayer or the taxpayer's representative to furnish
119the property appraiser such information as may reasonably be
120required to establish the just value of the renewable energy
121source devices or changes or improvements made for the purpose
122of improving the property's resistance to wind damage. Failure
123to make timely application by March 1 constitutes a waiver of
124the property owner to have his or her assessment calculated
125under this section. However, an applicant who fails to file an
126application by March 1 may file a late application and may file,
127pursuant to s. 194.011(3), a petition with the value adjustment
128board requesting assessment under this section. The petition
129must be filed on or before the 25th day after the mailing of the
130notice by the property appraiser as provided in s. 194.011(1).
131Notwithstanding s. 194.013, the applicant must pay a
132nonrefundable fee of $15 upon filing the petition. Upon
133reviewing the petition, if the property is qualified to be
134assessed under this section and the property owner demonstrates
135particular extenuating circumstances judged by the property
136appraiser or the value adjustment board to warrant granting
137assessment under this section, the property appraiser shall
138calculate the assessment pursuant to this section.
139     Section 3.  Paragraph (a) of subsection (4) of section
140193.155, Florida Statutes, is amended to read:
141     193.155  Homestead assessments.-Homestead property shall be
142assessed at just value as of January 1, 1994. Property receiving
143the homestead exemption after January 1, 1994, shall be assessed
144at just value as of January 1 of the year in which the property
145receives the exemption unless the provisions of subsection (8)
146apply.
147     (4)(a)  Except as provided in paragraph (b) and s. 193.624,
148changes, additions, or improvements to homestead property shall
149be assessed at just value as of the first January 1 after the
150changes, additions, or improvements are substantially completed.
151     Section 4.  Subsection (1), paragraph (a) of subsection
152(6), and subsection (7) of section 193.1554, Florida Statutes,
153are amended to read:
154     193.1554  Assessment of nonhomestead residential property.-
155     (1)  As used in this section, the term:
156     (a)  "Nonhomestead residential property" means residential
157real property that contains nine or fewer dwelling units,
158including vacant property zoned and platted for residential use,
159and that does not receive the exemption under s. 196.031.
160     (b)  "Placed on the tax roll" means the year any property,
161as of January 1, becomes eligible for assessment under this
162section and becomes a nonhomestead property or a property that
163has been combined or divided.
164     (6)(a)  Except as provided in paragraph (b) and s. 193.624,
165changes, additions, or improvements to nonhomestead residential
166property shall be assessed at just value as of the first January
1671 after the changes, additions, or improvements are
168substantially completed.
169     (7)  Any property that is combined or divided after January
1701 and included as a combined or divided parcel on the tax notice
171shall receive any current assessment limitation on the newly
172combined parcel or parcels or have any current assessment
173limitation apportioned among the newly created parcel or
174parcels, and the property may not be considered combined or
175divided for purposes of this section until the following January
1761, when the parcel or parcels shall be considered placed on the
177tax roll as a combined or divided parcel or parcels. Any
178increase in the value of property assessed under this section
179which is attributable to combining or dividing parcels shall be
180assessed at just value, and the just value shall be apportioned
181among the parcels created.
182     Section 5.  Subsections (1) and (7) of section 193.1555,
183Florida Statutes, are amended to read:
184     193.1555  Assessment of certain residential and
185nonresidential real property.-
186     (1)  As used in this section, the term:
187     (a)  "Nonresidential real property" means real property
188that is not subject to the assessment limitations set forth in
189s. 4(a), (c), (d), or (g), Art. VII of the State Constitution.
190     (b)  "Improvement" means an addition or change to land or
191buildings which increases their value and is more than a repair
192or a replacement.
193     (c)  "Placed on the tax roll" means the year any property,
194as of January 1, becomes eligible for assessment under this
195section and becomes a nonhomestead property or a property that
196has been combined or divided.
197     (7)  Any property that is combined or divided after January
1981 and included as a combined or divided parcel on the tax notice
199shall receive any current assessment limitation on the newly
200combined parcel or parcels or have any current assessment
201limitation apportioned among the newly created parcel or
202parcels, and the property may not be considered combined or
203divided for purposes of this section until the following January
2041, when the parcel or parcels shall be considered placed on the
205tax roll as a combined or divided parcel or parcels. Any
206increase in the value of property assessed under this section
207which is attributable to combining or dividing parcels shall be
208assessed at just value, and the just value shall be apportioned
209among the parcels created.
210     Section 6.  Subsections (14) through (20) of section
211196.012, Florida Statutes, are amended to read:
212     196.012  Definitions.-For the purpose of this chapter, the
213following terms are defined as follows, except where the context
214clearly indicates otherwise:
215     (14)  "Renewable energy source device" or "device" means
216any of the following equipment which, when installed in
217connection with a dwelling unit or other structure, collects,
218transmits, stores, or uses solar energy, wind energy, or energy
219derived from geothermal deposits:
220     (a)  Solar energy collectors.
221     (b)  Storage tanks and other storage systems, excluding
222swimming pools used as storage tanks.
223     (c)  Rockbeds.
224     (d)  Thermostats and other control devices.
225     (e)  Heat exchange devices.
226     (f)  Pumps and fans.
227     (g)  Roof ponds.
228     (h)  Freestanding thermal containers.
229     (i)  Pipes, ducts, refrigerant handling systems, and other
230equipment used to interconnect such systems; however,
231conventional backup systems of any type are not included in this
232definition.
233     (j)  Windmills.
234     (k)  Wind-driven generators.
235     (l)  Power conditioning and storage devices that use wind
236energy to generate electricity or mechanical forms of energy.
237     (m)  Pipes and other equipment used to transmit hot
238geothermal water to a dwelling or structure from a geothermal
239deposit.
240     (14)(15)  "New business" means:
241     (a)1.  A business or organization establishing 10 or more
242new jobs to employ 10 or more full-time employees in this state,
243paying an average wage for such new jobs that is above the
244average wage in the area, which principally engages in any one
245or more of the following operations:
246     a.  Manufactures, processes, compounds, fabricates, or
247produces for sale items of tangible personal property at a fixed
248location and which comprises an industrial or manufacturing
249plant; or
250     b.  Is a target industry business as defined in s.
251288.106(2)(t);
252     2.  A business or organization establishing 25 or more new
253jobs to employ 25 or more full-time employees in this state, the
254sales factor of which, as defined by s. 220.15(5), for the
255facility with respect to which it requests an economic
256development ad valorem tax exemption is less than 0.50 for each
257year the exemption is claimed; or
258     3.  An office space in this state owned and used by a
259business or organization newly domiciled in this state; provided
260such office space houses 50 or more full-time employees of such
261business or organization; provided that such business or
262organization office first begins operation on a site clearly
263separate from any other commercial or industrial operation owned
264by the same business or organization.
265     (b)  Any business or organization located in an enterprise
266zone or brownfield area that first begins operation on a site
267clearly separate from any other commercial or industrial
268operation owned by the same business or organization.
269     (c)  A business or organization that is situated on
270property annexed into a municipality and that, at the time of
271the annexation, is receiving an economic development ad valorem
272tax exemption from the county under s. 196.1995.
273     (15)(16)  "Expansion of an existing business" means:
274     (a)1.  A business or organization establishing 10 or more
275new jobs to employ 10 or more full-time employees in this state,
276paying an average wage for such new jobs that is above the
277average wage in the area, which principally engages in any of
278the operations referred to in subparagraph (15)(a)1.; or
279     2.  A business or organization establishing 25 or more new
280jobs to employ 25 or more full-time employees in this state, the
281sales factor of which, as defined by s. 220.15(5), for the
282facility with respect to which it requests an economic
283development ad valorem tax exemption is less than 0.50 for each
284year the exemption is claimed; provided that such business
285increases operations on a site located within the same county,
286municipality, or both colocated with a commercial or industrial
287operation owned by the same business or organization under
288common control with the same business or organization, resulting
289in a net increase in employment of not less than 10 percent or
290an increase in productive output or sales of not less than 10
291percent.
292     (b)  Any business or organization located in an enterprise
293zone or brownfield area that increases operations on a site
294located within the same zone or area colocated with a commercial
295or industrial operation owned by the same business or
296organization under common control with the same business or
297organization.
298     (16)(17)  "Permanent resident" means a person who has
299established a permanent residence as defined in subsection (17)
300(18).
301     (17)(18)  "Permanent residence" means that place where a
302person has his or her true, fixed, and permanent home and
303principal establishment to which, whenever absent, he or she has
304the intention of returning. A person may have only one permanent
305residence at a time; and, once a permanent residence is
306established in a foreign state or country, it is presumed to
307continue until the person shows that a change has occurred.
308     (18)(19)  "Enterprise zone" means an area designated as an
309enterprise zone pursuant to s. 290.0065. This subsection expires
310on the date specified in s. 290.016 for the expiration of the
311Florida Enterprise Zone Act.
312     (19)(20)  "Ex-servicemember" means any person who has
313served as a member of the United States Armed Forces on active
314duty or state active duty, a member of the Florida National
315Guard, or a member of the United States Reserve Forces.
316     Section 7.  Subsection (2) of section 196.121, Florida
317Statutes, is amended to read:
318     196.121  Homestead exemptions; forms.-
319     (2)  The forms shall require the taxpayer to furnish
320certain information to the property appraiser for the purpose of
321determining that the taxpayer is a permanent resident as defined
322in s. 196.012(16)(17). Such information may include, but need
323not be limited to, the factors enumerated in s. 196.015.
324     Section 8.  Subsections (6) and (8), paragraph (d) of
325subsection (9), and paragraph (d) of subsection (11) of section
326196.1995, Florida Statutes, are amended to read:
327     196.1995  Economic development ad valorem tax exemption.-
328     (6)  With respect to a new business as defined by s.
329196.012(14)(15)(c), the municipality annexing the property on
330which the business is situated may grant an economic development
331ad valorem tax exemption under this section to that business for
332a period that will expire upon the expiration of the exemption
333granted by the county. If the county renews the exemption under
334subsection (7), the municipality may also extend its exemption.
335A municipal economic development ad valorem tax exemption
336granted under this subsection may not extend beyond the duration
337of the county exemption.
338     (8)  Any person, firm, or corporation which desires an
339economic development ad valorem tax exemption shall, in the year
340the exemption is desired to take effect, file a written
341application on a form prescribed by the department with the
342board of county commissioners or the governing authority of the
343municipality, or both. The application shall request the
344adoption of an ordinance granting the applicant an exemption
345pursuant to this section and shall include the following
346information:
347     (a)  The name and location of the new business or the
348expansion of an existing business;
349     (b)  A description of the improvements to real property for
350which an exemption is requested and the date of commencement of
351construction of such improvements;
352     (c)  A description of the tangible personal property for
353which an exemption is requested and the dates when such property
354was or is to be purchased;
355     (d)  Proof, to the satisfaction of the board of county
356commissioners or the governing authority of the municipality,
357that the applicant is a new business or an expansion of an
358existing business, as defined in s. 196.012(15) or (16);
359     (e)  The number of jobs the applicant expects to create
360along with the average wage of the jobs and whether the jobs are
361full-time or part-time;
362     (f)  The expected time schedule for job creation; and
363     (g)  Other information deemed necessary or appropriate by
364the department, county, or municipality.
365     (9)  Before it takes action on the application, the board
366of county commissioners or the governing authority of the
367municipality shall deliver a copy of the application to the
368property appraiser of the county. After careful consideration,
369the property appraiser shall report the following information to
370the board of county commissioners or the governing authority of
371the municipality:
372     (d)  A determination as to whether the property for which
373an exemption is requested is to be incorporated into a new
374business or the expansion of an existing business, as defined in
375s. 196.012(15) or (16), or into neither, which determination the
376property appraiser shall also affix to the face of the
377application. Upon the request of the property appraiser, the
378department shall provide to him or her such information as it
379may have available to assist in making such determination.
380     (11)  An ordinance granting an exemption under this section
381shall be adopted in the same manner as any other ordinance of
382the county or municipality and shall include the following:
383     (d)  A finding that the business named in the ordinance
384meets the requirements of s. 196.012(14)(15) or (15)(16).
385     Section 9.  Section 196.175, Florida Statutes, is repealed.
386     Section 10.  This act shall take effect July 1, 2012, and
387applies to assessments beginning January 1, 2013.


CODING: Words stricken are deletions; words underlined are additions.