CODING: Words stricken are deletions; words underlined are additions.Senate Bill 0636
Florida Senate - 1998 SB 636
By Senator Ostalkiewicz
12-604-98 See HB
1 A bill to be entitled
2 An act relating to taxation of homes for the
3 aged; amending s. 196.1976, F.S.; providing
4 that the provisions of s. 196.1975, F.S.,
5 relating to the ad valorem tax exemption for
6 nonprofit homes for the aged, are severable,
7 rather than nonseverable; creating s. 196.1977,
8 F.S.; providing an exemption for each apartment
9 in certain continuing care facilities occupied
10 by a person who makes the apartment his or her
11 permanent home and who is not eligible for
12 homestead exemption; providing procedures and
13 requirements; providing legislative intent;
14 providing an effective date.
15
16 Be It Enacted by the Legislature of the State of Florida:
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18 Section 1. Section 196.1976, Florida Statutes, is
19 amended to read:
20 196.1976 Provisions of ss. 196.1975 and 196.197(1) or
21 (2); severability; nonseverability.--If any provision of s.
22 196.197(1) or (2), created and amended by chapter 76-234, Laws
23 of Florida, or s. 196.1975, created by chapter 76-234, Laws of
24 Florida, and amended by chapter 87-332, Laws of Florida, is
25 held to be invalid or inoperative for any reason, it is the
26 legislative intent that the invalidity shall not affect other
27 provisions or applications of said subsections or section
28 which can be given effect without the invalid provision or
29 application, and to this end the provisions of said
30 subsections and section are declared to be severable. However,
31 if any provision of s. 196.1975, created by chapter 76-234,
1
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 1998 SB 636
12-604-98 See HB
1 Laws of Florida, and amended by chapter 87-332, Laws of
2 Florida, is held to be invalid or inoperative for any reason
3 after January 1, 1988, the remaining provisions thereof shall
4 be deemed to be void and of no effect.
5 Section 2. Section 196.1977, Florida Statutes, is
6 created to read:
7 196.1977 Exemption for property used by proprietary
8 continuing care facilities.--
9 (1) Each apartment in a continuing care facility
10 certified under chapter 651, which facility is not qualified
11 for exemption under s. 196.1975, or other similar exemption,
12 is exempt to the extent of $25,000 of assessed valuation of
13 such property for each apartment which is occupied on January
14 1 of the year in which exemption from ad valorem property
15 taxation is requested by a person who resides therein and in
16 good faith makes the same his or her permanent home. No
17 apartment shall be eligible for the exemption provided under
18 this section if the resident of the apartment is eligible for
19 the homestead exemption under s. 196.031.
20 (2) Each facility applying for an exemption must file
21 with the annual application for exemption an affidavit from
22 each person who occupies an apartment for which an exemption
23 is claimed stating that the person resides therein and in good
24 faith makes that apartment his or her permanent residence.
25 (3) Any portion of such property used for nonexempt
26 purposes may be valued and placed upon the tax rolls
27 separately from any portion entitled to exemption.
28 (4) The owner shall disclose to a qualifying resident
29 the full amount of the benefit derived from the exemption and
30 the method for ensuring that the resident receives such
31 benefit. For a nonqualifying resident who subsequently
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 1998 SB 636
12-604-98 See HB
1 qualifies for the exemption, the same disclosure shall be
2 made.
3 (5) It is the intent of the Legislature that this
4 section implements s. 6(e), Art. VII of the State
5 Constitution.
6 Section 3. This act shall take effect January 1, 1998,
7 and shall apply to the 1998 tax rolls and each year
8 thereafter.
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11 LEGISLATIVE SUMMARY
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Provides that the provisions of s. 196.1975, F.S.,
13 relating to the ad valorem tax exemption for nonprofit
homes for the aged, are severable, rather than
14 nonseverable.
15
Provides an ad valorem tax exemption of $25,000 for each
16 apartment in certain continuing care facilities occupied
by a person who makes the apartment his or her permanent
17 home and who is not eligible for homestead exemption.
Provides procedures and requirements. Provides
18 legislative intent.
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