Florida Senate - 2017                        COMMITTEE AMENDMENT
       Bill No. SB 1350
       
       
       
       
       
       
                                Ì820170oÎ820170                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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       The Committee on Community Affairs (Young) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 34 - 69
    4  and insert:
    5         (2) The board of county commissioners and the property
    6  appraiser may contract for services to examine or audit
    7  homestead tax exemptions claimed on assessment rolls. An
    8  agreement for contracted services shall specify that the
    9  contractor may only receive a portion, not to exceed 50 percent,
   10  of the penalties and interest imposed pursuant to this chapter
   11  which are collected on any assessment made as a result of the
   12  contractor’s examination or audit. The contractor may not
   13  contact the person suspected of not being entitled to a
   14  homestead exemption. If a contractor finds that a person was not
   15  entitled to a homestead exemption, the contractor shall notify
   16  the property appraiser of the finding. If after due
   17  consideration, the property appraiser finds that the person is
   18  not entitled under the law to the exemption, the property
   19  appraiser shall immediately make out a notice of such
   20  disapproval, giving the reasons therefor, a copy of which notice
   21  must be served upon the taxpayer by the property appraiser
   22  either by personal delivery or by registered mail to the post
   23  office address given by the taxpayer. The taxpayer may appeal to
   24  the value adjustment board the decision of the property
   25  appraiser refusing to allow the exemption, and the board shall
   26  review the evidence presented to the property appraiser upon
   27  which the taxpayer based the claim for exemption and shall hear
   28  the taxpayer in person or by agent on behalf of his or her right
   29  to such exemption. The value adjustment board shall reverse the
   30  decision of the property appraiser in the cause and grant
   31  exemption to the taxpayer if in its judgment the taxpayer is
   32  entitled thereto or shall affirm the decision of the property
   33  appraiser. The action of the board is final in the cause unless
   34  the taxpayer shall, within 15 days from the date of refusal of
   35  the exemption by the board, file in the circuit court of the
   36  county in which the homestead is situated a proceeding against
   37  the property appraiser for a declaratory judgment as is provided
   38  by chapter 86 or other appropriate proceeding. The failure of
   39  the taxpayer to appear before the property appraiser or value
   40  adjustment board or to file any paper other than the application
   41  above provided does not constitute any bar or defense to the
   42  proceedings.
   43  
   44  ================= T I T L E  A M E N D M E N T ================
   45  And the title is amended as follows:
   46         Delete lines 3 - 11
   47  and insert:
   48         s. 196.141, F.S.; authorizing the board of county
   49         commissioners and the property appraiser to contract
   50         for services to examine or audit homestead tax
   51         exemptions claimed on assessment rolls; requiring
   52         agreements for contracted services to specify a
   53         limitation for the portion of penalties and interest a
   54         contractor may receive; prohibiting contractors from
   55         contacting persons suspected of not being entitled to
   56         homestead exemptions; requiring such contractors to
   57         notify the property appraiser of their findings;
   58         specifying procedures and requirements for the
   59         property appraiser’s notice of disapproval of such
   60         exemptions, for taxpayer appeals before the value
   61         adjustment board, and for certain proceedings in
   62         circuit court for a declaratory judgment; providing
   63         construction; amending s. 196.161, F.S.; revising