Florida Senate - 2017                                      SB 90
       
       
        
       By Senator Brandes
       
       24-00198B-17                                            201790__
    1                        A bill to be entitled                      
    2         An act relating to renewable energy source devices;
    3         amending s. 193.624, F.S.; revising the definition of
    4         the term “renewable energy source device”; prohibiting
    5         the consideration of just value of property
    6         attributable to a renewable energy source device in
    7         determining the assessed value of any real property;
    8         deleting a provision relating to applicability as of a
    9         specified date; creating s. 196.182, F.S.; exempting a
   10         renewable energy source device from the tangible
   11         personal property tax; providing for expiration;
   12         reenacting ss. 193.155(4)(a) and 193.1554(6)(a), F.S.,
   13         relating to homestead assessments and nonhomestead
   14         residential property assessments, respectively, to
   15         incorporate the amendment made to s. 193.624, F.S., in
   16         references thereto; providing that specified
   17         amendments made by the act expire on a certain date;
   18         providing an effective date.
   19          
   20  Be It Enacted by the Legislature of the State of Florida:
   21  
   22         Section 1. Section 193.624, Florida Statutes, is amended to
   23  read:
   24         193.624 Assessment of renewable energy source devices
   25  residential property.—
   26         (1) As used in this section, the term “renewable energy
   27  source device” means any of the following equipment that
   28  collects, transmits, stores, or uses solar energy, wind energy,
   29  or energy derived from geothermal deposits:
   30         (a) Solar energy collectors, photovoltaic modules, power
   31  conditioning and storage devices, and inverters.
   32         (b) Storage tanks and other storage systems, excluding
   33  swimming pools used as storage tanks.
   34         (c) Rockbeds.
   35         (d) Thermostats and other control devices.
   36         (e) Heat exchange devices.
   37         (f) Pumps and fans.
   38         (g) Roof ponds.
   39         (h) Freestanding thermal containers.
   40         (i) Pipes, ducts, wiring, structural supports, refrigerant
   41  handling systems, and other components equipment used as
   42  integral parts of to interconnect such systems; however, such
   43  equipment does not include conventional backup systems of any
   44  type or any equipment or structure that would be required in the
   45  absence of the renewable energy source device.
   46         (j) Windmills and wind turbines.
   47         (k) Wind-driven generators.
   48         (l) Power conditioning and storage devices that store or
   49  use solar energy, wind energy, or energy derived from geothermal
   50  deposits to generate electricity or mechanical forms of energy.
   51         (m) Pipes and other equipment used to transmit hot
   52  geothermal water to a dwelling or structure from a geothermal
   53  deposit.
   54         (2) In determining the assessed value of real property used
   55  for residential purposes, an increase in the just value of the
   56  property attributable to the installation of a renewable energy
   57  source device may not be considered.
   58         (3)This section applies to the installation of a renewable
   59  energy source device installed on or after January 1, 2013, to
   60  new and existing residential real property.
   61         Section 2. Section 196.182, Florida Statutes, is created to
   62  read:
   63         196.182 Exemption of renewable energy source devices.—A
   64  renewable energy source device, as defined in s. 193.624, which
   65  is considered tangible personal property is exempt from ad
   66  valorem taxation. This section expires December 31, 2037.
   67         Section 3. For the purpose of incorporating the amendment
   68  made by this act to section 193.624, Florida Statutes, in a
   69  reference thereto, paragraph (a) of subsection (4) of section
   70  193.155, Florida Statutes, is reenacted to read:
   71         193.155 Homestead assessments.—Homestead property shall be
   72  assessed at just value as of January 1, 1994. Property receiving
   73  the homestead exemption after January 1, 1994, shall be assessed
   74  at just value as of January 1 of the year in which the property
   75  receives the exemption unless the provisions of subsection (8)
   76  apply.
   77         (4)(a) Except as provided in paragraph (b) and s. 193.624,
   78  changes, additions, or improvements to homestead property shall
   79  be assessed at just value as of the first January 1 after the
   80  changes, additions, or improvements are substantially completed.
   81         Section 4. For the purpose of incorporating the amendment
   82  made by this act to section 193.624, Florida Statutes, in a
   83  reference thereto, paragraph (a) of subsection (6) of section
   84  193.1554, Florida Statutes, is reenacted to read:
   85         193.1554 Assessment of nonhomestead residential property.—
   86         (6)(a) Except as provided in paragraph (b) and s. 193.624,
   87  changes, additions, or improvements to nonhomestead residential
   88  property shall be assessed at just value as of the first January
   89  1 after the changes, additions, or improvements are
   90  substantially completed.
   91         Section 5. The amendments made by this act to s. 193.624(2)
   92  and (3), Florida Statutes, expire December 31, 2037, and the
   93  text of those subsections shall revert to that in existence on
   94  December 31, 2017, except that any amendments to such text
   95  enacted other than by this act shall be preserved and continue
   96  to operate to the extent that such amendments are not dependent
   97  upon the portions of text which expire pursuant to this section.
   98         Section 6. This act shall take effect January 1, 2018.