Florida Senate - 2015 COMMITTEE AMENDMENT
Bill No. SB 972
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LEGISLATIVE ACTION
Senate . House
Comm: RCS .
03/31/2015 .
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The Committee on Finance and Tax (Flores) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Paragraph (f) of subsection (2) of section
6 192.0105, Florida Statutes, is amended to read:
7 192.0105 Taxpayer rights.—There is created a Florida
8 Taxpayer’s Bill of Rights for property taxes and assessments to
9 guarantee that the rights, privacy, and property of the
10 taxpayers of this state are adequately safeguarded and protected
11 during tax levy, assessment, collection, and enforcement
12 processes administered under the revenue laws of this state. The
13 Taxpayer’s Bill of Rights compiles, in one document, brief but
14 comprehensive statements that summarize the rights and
15 obligations of the property appraisers, tax collectors, clerks
16 of the court, local governing boards, the Department of Revenue,
17 and taxpayers. Additional rights afforded to payors of taxes and
18 assessments imposed under the revenue laws of this state are
19 provided in s. 213.015. The rights afforded taxpayers to assure
20 that their privacy and property are safeguarded and protected
21 during tax levy, assessment, and collection are available only
22 insofar as they are implemented in other parts of the Florida
23 Statutes or rules of the Department of Revenue. The rights so
24 guaranteed to state taxpayers in the Florida Statutes and the
25 departmental rules include:
26 (2) THE RIGHT TO DUE PROCESS.—
27 (f) The right, in value adjustment board proceedings, to
28 have all evidence presented and considered at a public hearing
29 at the scheduled time, to be represented by a person specified
30 in s. 194.034(1)(a) an attorney or agent, to have witnesses
31 sworn and cross-examined, and to examine property appraisers or
32 evaluators employed by the board who present testimony (see ss.
33 194.034(1)(a) and (c) and (4), and 194.035(2)).
34 Section 2. Effective July 1, 2017, subsection (3) of
35 section 193.122, Florida Statutes, is amended to read:
36 193.122 Certificates of value adjustment board and property
37 appraiser; extensions on the assessment rolls.—
38 (3) When the tax rolls have been extended pursuant to s.
39 197.323, the second certification of the value adjustment board
40 shall reflect all changes made by the board together with any
41 adjustments or changes made by the property appraiser. The value
42 adjustment board must hear all petitions and issue its second
43 certification by June 1 following the year in which the taxes
44 were assessed. Upon the value adjustment board’s second such
45 certification, the property appraiser shall recertify the tax
46 rolls with all changes to the collector and shall provide public
47 notice of the date and fact of recertification pursuant to
48 subsection (2).
49 Section 3. The amendment to s. 193.122, Florida Statutes,
50 made by this act first applies to the 2017 tax roll.
51 Section 4. Subsection (3) of section 194.011, Florida
52 Statutes, is amended to read:
53 194.011 Assessment notice; objections to assessments.—
54 (3) A petition to the value adjustment board must be in
55 substantially the form prescribed by the department.
56 Notwithstanding s. 195.022, a county officer may not refuse to
57 accept a form provided by the department for this purpose if the
58 taxpayer chooses to use it. A petition to the value adjustment
59 board must be signed by the taxpayer or accompanied by the
60 taxpayer’s written authorization for representation by a person
61 specified in s. 194.034(1)(a). A written authorization is valid
62 for 1 tax year, and a new written authorization by the taxpayer
63 shall be required for each subsequent tax year. A petition shall
64 also describe the property by parcel number and shall be filed
65 as follows:
66 (a) The property appraiser shall have available and shall
67 distribute forms prescribed by the Department of Revenue on
68 which the petition shall be made. Such petition shall be sworn
69 to by the petitioner.
70 (b) The completed petition shall be filed with the clerk of
71 the value adjustment board of the county, who shall acknowledge
72 receipt thereof and promptly furnish a copy thereof to the
73 property appraiser.
74 (c) The petition shall state the approximate time
75 anticipated by the taxpayer to present and argue his or her
76 petition before the board.
77 (d) The petition may be filed, as to valuation issues, at
78 any time during the taxable year on or before the 25th day
79 following the mailing of notice by the property appraiser as
80 provided in subsection (1). With respect to an issue involving
81 the denial of an exemption, an agricultural or high-water
82 recharge classification application, an application for
83 classification as historic property used for commercial or
84 certain nonprofit purposes, or a deferral, the petition must be
85 filed at any time during the taxable year on or before the 30th
86 day following the mailing of the notice by the property
87 appraiser under s. 193.461, s. 193.503, s. 193.625, s. 196.173,
88 or s. 196.193 or notice by the tax collector under s. 197.2425.
89 (e) A condominium association, cooperative association, or
90 any homeowners’ association as defined in s. 723.075, with
91 approval of its board of administration or directors, may file
92 with the value adjustment board a single joint petition on
93 behalf of any association members who own parcels of property
94 which the property appraiser determines are substantially
95 similar with respect to location, proximity to amenities, number
96 of rooms, living area, and condition. The condominium
97 association, cooperative association, or homeowners’ association
98 as defined in s. 723.075 shall provide the unit owners with
99 notice of its intent to petition the value adjustment board and
100 shall provide at least 20 days for a unit owner to elect, in
101 writing, that his or her unit not be included in the petition.
102 (f) An owner of contiguous, undeveloped parcels may file
103 with the value adjustment board a single joint petition if the
104 property appraiser determines such parcels are substantially
105 similar in nature.
106 (g) The individual, agent, or legal entity that signs the
107 petition becomes an agent of the taxpayer for the purpose of
108 serving process to obtain personal jurisdiction over the
109 taxpayer for the entire value adjustment board proceedings,
110 including any appeals of a board decision by the property
111 appraiser pursuant to s. 194.036.
112 Section 5. Subsection (2) of section 194.014, Florida
113 Statutes, is amended to read:
114 194.014 Partial payment of ad valorem taxes; proceedings
115 before value adjustment board.—
116 (2) If the value adjustment board determines that the
117 petitioner owes ad valorem taxes in excess of the amount paid,
118 the unpaid amount accrues interest at an annual percentage rate
119 equal to the interest rate determined by the executive director
120 of the Department of Revenue under s. 213.235 less 4 percentage
121 points, beginning on the rate of 12 percent per year from the
122 date the taxes became delinquent pursuant to s. 197.333 until
123 the unpaid amount is paid. If the value adjustment board
124 determines that a refund is due, the overpaid amount accrues
125 interest at an annual percentage rate equal to the interest rate
126 determined by the executive director of the Department of
127 Revenue under s. 213.235 less 4 percentage points, beginning on
128 the rate of 12 percent per year from the date the taxes became
129 delinquent pursuant to s. 197.333 until a refund is paid.
130 Interest does not accrue on amounts paid in excess of 100
131 percent of the current taxes due as provided on the tax notice
132 issued pursuant to s. 197.322.
133 Section 6. Section 194.015, Florida Statutes, is amended to
134 read:
135 194.015 Value adjustment board.—There is hereby created A
136 value adjustment board is created for each county, which shall
137 consist of two members of the governing body of the county as
138 elected from the membership of the board of said governing body,
139 one of whom shall be elected chairperson, and one member of the
140 school board as elected from the membership of the school board,
141 and two citizen members, one of whom shall be appointed by the
142 governing body of the county and must own homestead property
143 within the county and one of whom must be appointed by the
144 school board and must own a business occupying commercial space
145 located within the school district. A citizen member may not be
146 a member or an employee of any taxing authority, and may not be
147 a person who represents property owners in any administrative or
148 judicial review of property taxes. The members of the board may
149 be temporarily replaced by other members of the respective
150 boards on appointment by their respective chairpersons. Any
151 three members shall constitute a quorum of the board, except
152 that each quorum must include at least one member of said
153 governing board, at least one member of the school board, and at
154 least one citizen member and no meeting of the board shall take
155 place unless a quorum is present. Members of the board may
156 receive such per diem compensation as is allowed by law for
157 state employees if both bodies elect to allow such compensation.
158 The clerk of the governing body of the county shall be the clerk
159 of the value adjustment board. The board shall appoint private
160 counsel who has practiced law for over 5 years and who shall
161 receive such compensation as may be established by the board.
162 The private counsel may not represent the property appraiser,
163 the tax collector, any taxing authority, or any property owner
164 in any administrative or judicial review of property taxes. A No
165 meeting of the board may not shall take place unless counsel to
166 the board is present. Two-fifths of the expenses of the board
167 shall be borne by the district school board and three-fifths by
168 the district county commission. The district school board and
169 the county commission may audit the expenses related to the
170 value adjustment board process.
171 Section 7. Paragraph (a) of subsection (2) of section
172 194.032, Florida Statutes, is amended to read:
173 194.032 Hearing purposes; timetable.—
174 (2)(a) The clerk of the governing body of the county shall
175 prepare a schedule of appearances before the board based on
176 petitions timely filed with him or her. The clerk shall notify
177 each petitioner of the scheduled time of his or her appearance
178 at least 25 calendar days before the day of the scheduled
179 appearance. The notice must indicate whether the petition has
180 been scheduled to be heard at a particular time or during a
181 block of time. If the petition has been scheduled to be heard
182 within a block of time, the beginning and ending of that block
183 of time must be indicated on the notice; however, as provided in
184 paragraph (b), a petitioner may not be required to wait for more
185 than a reasonable time, not to exceed 2 hours, after the
186 beginning of the block of time. If the petitioner checked the
187 appropriate box on the petition form to request a copy of the
188 property record card containing relevant information used in
189 computing the current assessment, the property appraiser must
190 provide the copy to the petitioner upon receipt of the petition
191 from the clerk regardless of whether the petitioner initiates
192 evidence exchange, unless the property record card is available
193 online from the property appraiser, in which case the property
194 appraiser must notify the petitioner that the property record
195 card is available online. Upon receipt of the notice, the
196 petitioner, for good cause, may reschedule the hearing no more
197 than twice a single time by submitting to the clerk a written
198 request to reschedule, at least 5 calendar days before the day
199 of the originally scheduled hearing.
200 Section 8. Paragraph (a) of subsection (1) of section
201 194.034, Florida Statutes, is amended to read:
202 194.034 Hearing procedures; rules.—
203 (1)(a) Petitioners before the board may be represented by a
204 corporate representative of the taxpayer, an attorney who is a
205 member of The Florida Bar, a real estate appraiser licensed
206 under chapter 475, a real estate broker licensed under chapter
207 475, or a certified public accountant licensed under chapter
208 473, retained by the taxpayer, or an individual with power of
209 attorney to act on behalf of the taxpayer who receives no
210 compensation, an attorney or agent and such person may present
211 testimony and other evidence. The property appraiser or his or
212 her authorized representatives may be represented by an attorney
213 in defending the property appraiser’s assessment or opposing an
214 exemption and may present testimony and other evidence. The
215 property appraiser, each petitioner, and all witnesses shall be
216 required, upon the request of either party, to testify under
217 oath as administered by the chairperson of the board. Hearings
218 shall be conducted in the manner prescribed by rules of the
219 department, which rules shall include the right of cross
220 examination of any witness.
221 Section 9. Except as otherwise expressly provided in this
222 act, this act shall take effect July 1, 2015.
223
224 ================= T I T L E A M E N D M E N T ================
225 And the title is amended as follows:
226 Delete everything before the enacting clause
227 and insert:
228 A bill to be entitled
229 An act relating to value adjustment boards; amending
230 s. 192.0105, F.S.; conforming a provision to changes
231 made by the act; amending s. 193.122, F.S.;
232 establishing deadlines for value adjustment boards to
233 hear petitions and issue the second tax roll
234 certification; providing applicability; amending s.
235 194.011, F.S.; specifying procedures for filing
236 petitions to the value adjustment board; amending s.
237 194.014, F.S.; revising the interest rate upon which
238 unpaid and overpaid ad valorem taxes accrue; amending
239 s. 194.015, F.S.; authorizing the district school
240 board and county commission to audit certain expenses
241 of the value adjustment board; amending s. 194.032,
242 F.S.; requiring a property appraiser to notify a
243 petitioner when property record cards are available
244 online; requiring a petitioner to show good cause to
245 reschedule a hearing related to an assessment;
246 limiting a petitioner to rescheduling a hearing twice;
247 amending s. 194.034, F.S.; revising the entities that
248 may represent a taxpayer before the value adjustment
249 board; providing effective dates.