Florida Senate - 2017 SB 1350
By Senator Young
18-00713A-17 20171350__
1 A bill to be entitled
2 An act relating to homestead exemption fraud; amending
3 s. 196.141, F.S.; authorizing property appraisers to
4 contract for services to examine or audit claimed
5 homestead tax exemptions; specifying requirements for
6 agreements for such services; requiring property
7 appraisers to remove unentitled exemptions from
8 previous tax rolls; specifying the distribution of
9 collected back taxes, penalties, and interest;
10 specifying requirements and prohibited acts of
11 contractors; amending s. 196.161, F.S.; revising
12 duties of property appraisers and tax collectors when
13 such property appraisers make a certain determination
14 relating to unentitled homestead exemptions;
15 specifying the basis of a certain interest assessment;
16 revising procedures for the collection of certain
17 taxes, penalties, fees, and interest; amending s.
18 213.30, F.S.; revising the applicability of a
19 provision that specifies the sole means of
20 compensation for information relating to tax law
21 violations; providing a finding of important state
22 interest; providing an effective date.
23
24 Be It Enacted by the Legislature of the State of Florida:
25
26 Section 1. Section 196.141, Florida Statutes, is amended to
27 read:
28 196.141 Homestead exemptions; duty of property appraiser.—
29 (1) The property appraiser shall examine each claim for
30 exemption filed with or referred to him or her and shall allow
31 the exemption same, if found to be in accordance with law, by
32 marking the exemption same approved and by making the proper
33 deductions on the assessment rolls tax books.
34 (2) The property appraiser may contract for services to
35 examine or audit homestead tax exemptions claimed on assessment
36 rolls. An agreement for contracted services shall specify that
37 the contractor may only receive a portion of the back taxes,
38 penalties, and interest imposed pursuant to this chapter which
39 are collected on any assessment made as a result of the
40 contractor’s examination or audit. If a contractor finds that an
41 owner was not entitled to an exemption, the property appraiser
42 shall remove the homestead exemption from previous tax rolls.
43 After paying the contractor for the contracted services and
44 distributing the fees as set forth in s. 196.161(1)(b) to the
45 property appraiser and the tax collector, the tax collector
46 shall distribute the remainder of the interest and any back
47 taxes collected as set forth in chapter 197.
48 (3) A contractor retained pursuant to this section may only
49 contact persons claiming a homestead exemption in a manner
50 prescribed by the property appraiser. At a minimum, the
51 contractor shall notify the person claiming the homestead
52 exemption that:
53 (a) The contractor is a third party who has been contracted
54 by the property appraiser to examine or audit homestead tax
55 exemptions.
56 (b) The person should contact the property appraiser if he
57 or she has any questions. The contractor shall provide the
58 property appraiser’s contact information.
59 (4) The contractor may not:
60 (a) Simulate a governmental official in any manner.
61 (b) Communicate with the person between the hours of 9 p.m.
62 and 8 a.m. in the person’s time zone without prior consent of
63 the person.
64 (c) Suggest, communicate, or threaten that the person owes
65 any money.
66 (d) Publish or post, threaten to publish or post, or cause
67 to be published or posted before the general public individual
68 names or any list of names of people who have claimed a
69 homestead exemption.
70 Section 2. Paragraph (b) of subsection (1) and subsection
71 (2) of section 196.161, Florida Statutes, are amended to read:
72 196.161 Homestead exemptions; lien imposed on property of
73 person claiming exemption although not a permanent resident.—
74 (1)
75 (b)1. In addition, upon determination by the property
76 appraiser that for any year or years within the prior 10 years a
77 person who was not entitled to a homestead exemption was granted
78 a homestead exemption from ad valorem taxes, it shall be the
79 duty of the property appraiser making such determination shall
80 immediately certify to the county tax collector the additional
81 assessment for each year that the owner was not entitled to the
82 exemption and shall provide the owner the same information. The
83 tax collector may provide the notice to the owner by United
84 States Postal Service to the address of record and shall to
85 serve upon the owner a notice of intent to record in the public
86 records of the county a notice of tax lien against any property
87 owned by that person in the county., and Such property shall be
88 identified in the notice of tax lien. Such property which is
89 situated in this state shall be subject to the taxes exempted
90 thereby, plus a penalty of 50 percent of the unpaid taxes for
91 each year; and 15 percent interest on the unpaid taxes per
92 annum. However, if a homestead exemption is improperly granted
93 as a result of a clerical mistake or an omission by the property
94 appraiser, the person improperly receiving the exemption shall
95 not be assessed penalty and interest. Before any such lien may
96 be filed, the owner so notified must be given 30 days to pay the
97 taxes, penalties, and interest.
98 2. If a homestead exemption is improperly granted as a
99 result of a clerical mistake or an omission by the property
100 appraiser, the person improperly receiving the exemption may not
101 be assessed a penalty, interest, or fees.
102 (2) Except when the property appraiser makes a clerical
103 error and improperly grants a homestead exemption, the taxes,
104 penalties, fees, and interest assessed pursuant to this section
105 which are not paid in full shall be included in the next tax
106 notice and shall be collected in the same manner as, and in
107 addition to, the current ad valorem taxes under chapter 197,
108 including the annual tax certificate sale when appropriate The
109 collection of the taxes provided in this section shall be in the
110 same manner as existing ad valorem taxes, and the above
111 procedure of recapturing such taxes shall be supplemental to any
112 existing provision under the laws of this state.
113 Section 3. Subsection (3) of section 213.30, Florida
114 Statutes, is amended to read:
115 213.30 Compensation for information relating to a violation
116 of the tax laws.—
117 (3) Notwithstanding any other provision of law, this
118 section and s. 196.141 are is the sole means by which a any
119 person may seek or obtain any moneys as the result of, in
120 relation to, or founded upon the failure by another person to
121 comply with the tax laws of this state. A person’s use of any
122 other law to seek or obtain moneys for such failure is in
123 derogation of this section and s. 196.141 and conflicts with the
124 state’s duty to administer the tax laws.
125 Section 4. The Legislature finds that this act fulfills an
126 important state interest.
127 Section 5. This act shall take effect July 1, 2017.