HB 1993

1	A bill to be entitled
2	An act relating to property tax administration; creating
3	s. 193.017, F.S.; providing for assessment of property
4	used for affordable housing and subject to a low-income
5	housing tax credit; providing criteria and limitations;
6	amending s. 193.501, F.S.; prohibiting restrictions on
7	normal use and maintenance for outdoor recreational
8	purposes of lands covenanted and used for such purposes;
9	amending s. 194.011, F.S.; revising procedural
10	requirements for petitioners and property appraisers with
11	respect to providing evidence lists and documentation for
12	proceedings of the value adjustment board; amending s.
13	194.032, F.S.; requiring earlier notification of a
14	petitioner of a scheduled appearance before the value
15	adjustment board; amending s. 194.181, F.S.; revising
16	provisions specifying parties to a tax suit to include
17	persons contractually responsible for payment of property
18	taxes; designating the tax collector as the defendant with
19	respect to questions relating to applications for tax
20	deeds; amending s. 195.062, F.S.; authorizing the
21	Department of Revenue to provide additional information in
22	its update of the manual of instructions for property
23	appraisers and other officials; amending s. 196.196, F.S.;
24	providing for certain property used as a bar or restaurant
25	by certain veterans' organizations to qualify for
26	exemption under charitable, religious, scientific, or
27	literary exemption provisions; amending s. 197.502, F.S.;
28	defining the term "contiguous" for purposes of ch. 197,
29	F.S.; providing that submerged sovereignty lands are not
30	contiguous for purposes of certain notice requirements;
31	requiring that a search of official records for purposes
32	of obtaining a tax deed be made by a direct and inverse
33	search; authorizing the tax collector to contract for
34	higher limits of liability than otherwise provided;
35	creating s. 689.261, F.S.; requiring a seller to give
36	notice to the prospective purchaser of homestead property
37	concerning ad valorem taxes on the property; specifying
38	the form of notice; repealing s. 373.516, F.S., relating
39	to the assessment of rights-of-way of railroads and other
40	public service corporations; providing an effective date.
41
42	Be It Enacted by the Legislature of the State of Florida:
43
44	Section 1.  Section 193.017, Florida Statutes, is created
45	to read:
46	193.017  Low-income housing tax credit.--Property used for
47	affordable housing which has received a low-income housing tax
48	credit from the Florida Housing Finance Corporation, as
49	authorized by s. 420.5099, shall be assessed under s. 193.011
50	and, consistent with s. 420.5099(5) and (6), pursuant to this
51	section.
52	(1)  The tax credits granted and the financing generated by
53	the tax credits may not be considered as income to the property.
54	(2)  The actual rental income from rent-restricted units in
55	such a property shall be recognized by the property appraiser.
56	(3)  Any costs paid for by tax credits and costs paid for
57	by additional financing proceeds received under chapter 420 may
58	not be included in the valuation of the property.
59	(4)  If an extended low-income housing agreement is filed
60	in the official public records of the county in which the
61	property is located, the agreement, and any recorded amendment
62	or supplement to the agreement, shall be considered a land-use
63	regulation and a limitation on the highest and best use of the
64	property during the term of the agreement, amendment, or
65	supplement.
66	Section 2.  Paragraph (b) of subsection (1) of section
67	193.501, Florida Statutes, is amended to read:
68	193.501  Assessment of lands subject to a conservation
69	easement, environmentally endangered lands, or lands used for
70	outdoor recreational or park purposes when land development
71	rights have been conveyed or conservation restrictions have been
72	covenanted.--
73	(1)  The owner or owners in fee of any land subject to a
74	conservation easement as described in s. 704.06(1); land
75	qualified as environmentally endangered pursuant to paragraph
76	(6)(i) and so designated by formal resolution of the governing
77	board of the municipality or county within which such land is
78	located; land designated as conservation land in a comprehensive
79	plan adopted by the appropriate municipal or county governing
80	body; or any land which is utilized for outdoor recreational or
81	park purposes may, by appropriate instrument, for a term of not
82	less than 10 years:
83	(b)  Covenant with the governing board of any public agency
84	in this state within which the land is located, or with the
85	Board of Trustees of the Internal Improvement Trust Fund, or
86	with a charitable corporation or trust as described in s.
87	704.06(3), that such land be subject to one or more of the
88	conservation restrictions provided in s. 704.06(1) or not be
89	used by the owner for any purpose other than outdoor
90	recreational or park purposes. If land is covenanted and used
91	for an outdoor recreational purpose, the normal use and
92	maintenance of the land for that purpose, consistent with the
93	covenant, shall not be restricted.
94	Section 3.  Subsection (4) of section 194.011, Florida
95	Statutes, is amended to read:
96	194.011  Assessment notice; objections to assessments.--
97	(4)(a)  At least 15 10 days before the hearing, the
98	petitioner shall provide to the property appraiser a list of
99	evidence to be presented at the hearing, together with copies of
100	all documentation to be considered by the value adjustment board
101	and a summary of evidence to be presented by witnesses.
102	(b)  No later than 7 5 days before the hearing, if after
103	the petitioner has provided provides the information required
104	under paragraph (a), and if requested in writing by the
105	petitioner, the property appraiser shall provide to the
106	petitioner a list of evidence to be presented at the hearing,
107	together with copies of all documentation to be considered by
108	the value adjustment board and a summary of evidence to be
109	presented by witnesses. The evidence list must contain the
110	property record card if provided by the clerk. Failure of the
111	property appraiser to timely comply with the requirements of
112	this paragraph shall result in a rescheduling of the hearing.
113	Section 4.  Subsection (2) of section 194.032, Florida
114	Statutes, is amended to read:
115	194.032  Hearing purposes; timetable.--
116	(2)  The clerk of the governing body of the county shall
117	prepare a schedule of appearances before the board based on
118	petitions timely filed with him or her. The clerk shall notify
119	each petitioner of the scheduled time of his or her appearance
120	no less than 25 20 calendar days prior to the day of such
121	scheduled appearance. Upon receipt of this notification, the
122	petitioner shall have the right to reschedule the hearing a
123	single time by submitting to the clerk of the governing body of
124	the county a written request to reschedule, no less than 5
125	calendar days before the day of the originally scheduled
126	hearing. A copy of the property record card containing relevant
127	information used in computing the taxpayer's current assessment
128	shall be included with such notice, if said card was requested
129	by the taxpayer. Such request shall be made by checking an
130	appropriate box on the petition form. No petitioner shall be
131	required to wait for more than 4 hours from the scheduled time;
132	and, if his or her petition is not heard in that time, the
133	petitioner may, at his or her option, report to the chairperson
134	of the meeting that he or she intends to leave; and, if he or
135	she is not heard immediately, the petitioner's administrative
136	remedies will be deemed to be exhausted, and he or she may seek
137	further relief as he or she deems appropriate. Failure on three
138	occasions with respect to any single tax year to convene at the
139	scheduled time of meetings of the board shall constitute grounds
140	for removal from office by the Governor for neglect of duties.
141	Section 5.  Subsections (1) and (3) of section 194.181,
142	Florida Statutes, are amended to read:
143	194.181  Parties to a tax suit.--
144	(1)  The plaintiff in any tax suit shall be:
145	(a)  The taxpayer or other person contesting the assessment
146	of any tax, the payment of which he or she is responsible for
147	under the law or a person who is responsible for the entire tax
148	payment pursuant to a contract and has the written consent of
149	the property owner, or the condominium association, cooperative
150	association, or homeowners' association as defined in s. 723.075
151	which operates the units subject to the assessment; or
152	(b)  The property appraiser pursuant to s. 194.036.
153	(3)  In any suit involving the collection of any tax on
154	property, as well as questions relating to tax certificates or
155	applications for tax deeds, the tax collector charged under the
156	law with collecting such tax shall be the defendant.
157	Section 6.  Subsection (1) of section 195.062, Florida
158	Statutes, is amended to read:
159	195.062  Manual of instructions.--
160	(1)  The department shall prepare and maintain a current
161	manual of instructions for property appraisers and other
162	officials connected with the administration of property taxes.
163	This manual shall contain all:
164	(a)  Rules and regulations.
165	(b)  Standard measures of value.
166	(c)  Forms and instructions relating to the use of forms
167	and maps.
168
169	Consistent with s. 195.032, the standard measures of value shall
170	be adopted in general conformity with the procedures set forth
171	in s. 120.54, but shall not have the force or effect of such
172	rules and shall be used only to assist tax officers in the
173	assessment of property as provided by s. 195.002. Guidelines may
174	be updated annually to incorporate new market data, which may be
175	in tabular form, technical changes, changes indicated by
176	established decisions of the Supreme Court and, if a summary of
177	justification is set forth in the notice required under s.
178	120.54, other changes relevant to appropriate assessment
179	practices or standard measurement of value. Such new data may be
180	incorporated into the guidelines on the approval of the
181	executive director if after notice in substantial conformity
182	with s. 120.54 there is no objection filed with the department
183	within 45 days, and the procedures set forth in s. 120.54 do not
184	apply.
185	Section 7.  Subsection (3) of section 196.196, Florida
186	Statutes, is amended to read:
187	196.196  Determining whether property is entitled to
188	charitable, religious, scientific, or literary exemption.--
189	(3)  Except as otherwise provided herein, property claimed
190	as exempt for literary, scientific, religious, or charitable
191	purposes which is used for profitmaking purposes shall be
192	subject to ad valorem taxation. Use of property for functions
193	not requiring a business or occupational license conducted by
194	the organization at its primary residence, the revenue of which
195	is used wholly for exempt purposes, shall not be considered
196	profit making. In this connection the playing of bingo on such
197	property shall not be considered as using such property in such
198	a manner as would impair its exempt status. Portions of property
199	owned and used by a not-for-profit veterans' organization or
200	post which holds a current exemption from federal income tax
201	under s. 501(c)(19)(C) of the Internal Revenue Code for a bar or
202	restaurant shall not be considered profitmaking and shall be
203	exempt as long as no part of the net earnings inure to the
204	benefit of any individual and any net earnings from the
205	operation are used in furtherance of the organization's
206	charitable, educational, literary, scientific, or religious
207	purposes.
208	Section 8.  Subsection (4) and paragraph (a) of subsection
209	(5) of section 197.502, Florida Statutes, are amended to read:
210	197.502  Application for obtaining tax deed by holder of
211	tax sale certificate; fees.--
212	(4)  The tax collector shall deliver to the clerk of the
213	circuit court a statement that payment has been made for all
214	outstanding certificates or, if the certificate is held by the
215	county, that all appropriate fees have been deposited, and
216	stating that the following persons are to be notified prior to
217	the sale of the property:
218	(a)  Any legal titleholder of record if the address of the
219	owner appears on the record of conveyance of the lands to the
220	owner. However, if the legal titleholder of record is the same
221	as the person to whom the property was assessed on the tax roll
222	for the year in which the property was last assessed, then the
223	notice may only be mailed to the address of the legal
224	titleholder as it appears on the latest assessment roll.
225	(b)  Any lienholder of record who has recorded a lien
226	against the property described in the tax certificate if an
227	address appears on the recorded lien.
228	(c)  Any mortgagee of record if an address appears on the
229	recorded mortgage.
230	(d)  Any vendee of a recorded contract for deed if an
231	address appears on the recorded contract or, if the contract is
232	not recorded, any vendee who has applied to receive notice
233	pursuant to s. 197.344(1)(c).
234	(e)  Any other lienholder who has applied to the tax
235	collector to receive notice if an address is supplied to the
236	collector by such lienholder.
237	(f)  Any person to whom the property was assessed on the
238	tax roll for the year in which the property was last assessed.
239	The certificate shall be signed by the collector and the
240	collector's seal affixed. The collector may purchase a
241	reasonable bond for errors and omissions of his or her office in
242	making such certificate.
243	(g)  Any lienholder of record who has recorded a lien
244	against a mobile home located on the property described in the
245	tax certificate if an address appears on the recorded lien and
246	if the lien is recorded with the clerk of the circuit court in
247	the county where the mobile home is located.
248	(h)  Any legal titleholder of record of property that is
249	contiguous to the property described in the tax certificate,
250	when the property described is either submerged land or common
251	elements of a subdivision, if the address of the titleholder of
252	contiguous property appears on the record of conveyance of the
253	land to that legal titleholder. However, if the legal
254	titleholder of property contiguous to the property described in
255	the tax certificate is the same as the person to whom the
256	property described in the tax certificate was assessed on the
257	tax roll for the year in which the property was last assessed,
258	the notice may be mailed only to the address of the legal
259	titleholder as it appears on the latest assessment roll. As used
260	in this chapter, the term "contiguous" means touching, meeting,
261	or joining at the surface or border, other than at a corner or a
262	single point, and not separated by submerged lands. Submerged
263	lands lying below the ordinary high-water mark which are
264	sovereignty lands are not part of the upland contiguous property
265	for purposes of notification.
266
267	The statement must be signed by the tax collector, with the tax
268	collector's seal affixed. The tax collector may purchase a
269	reasonable bond for errors and omissions of his or her office in
270	making such statement. The search of the official records must
271	be made by a direct and inverse search. The term "direct" means
272	the index in straight and continuous alphabetic order by
273	grantor. The term "inverse" means the index in straight and
274	continuous alphabetic order by grantee.
275	(5)(a)  The tax collector may contract with a title company
276	or an abstract company at a reasonable fee to provide the
277	minimum information required in subsection (4), consistent with
278	rules adopted by the department. If additional information is
279	required, the tax collector must make a written request to the
280	title or abstract company stating the additional requirements.
281	The tax collector may select any title or abstract company,
282	regardless of its location, as long as the fee is reasonable,
283	the minimum information is submitted, and the title or abstract
284	company is authorized to do business in this state. The tax
285	collector may advertise and accept bids for the title or
286	abstract company if he or she considers it appropriate to do so.
287	1.  The ownership and encumbrance report must be printed or
288	typed on stationery or other paper showing a letterhead of the
289	person, firm, or company that makes the search, and the
290	signature of the person who makes the search or of an officer of
291	the firm must be attached. The tax collector is not liable for
292	payment to the firm unless these requirements are met.
293	2.  The tax collector may not accept or pay for any title
294	search or abstract if no financial responsibility is assumed for
295	the search. However, reasonable restrictions as to the liability
296	or responsibility of the title or abstract company are
297	acceptable. Notwithstanding s. 627.7843(3), the tax collector
298	may contract for higher maximum liability limits.
299	3.  In order to establish uniform prices for ownership and
300	encumbrance reports within the county, the tax collector shall
301	ensure that the contract for ownership and encumbrance reports
302	include all requests for title searches or abstracts for a given
303	period of time.
304	Section 9.  Section 689.261, Florida Statutes, is created
305	to read:
306	689.261  Sale of homestead property; disclosure of ad
307	valorem taxes to prospective purchaser.--
308	(1)  A prospective purchaser of residential property must
309	be presented a disclosure summary at or before executing the
310	contract for sale. Unless a substantially similar disclosure
311	summary is included in the contract for sale, a separate
312	disclosure summary must be attached to the contract for sale.
313	The disclosure summary, whether separate or included in the
314	contract, must be in a form substantially similar to the
315	following:
316
317	PROPERTY TAX DISCLOSURE SUMMARY
318
319	BUYER SHOULD NOT RELY ON THE SELLER'S CURRENT PROPERTY
320	TAXES AS THE AMOUNT OF PROPERTY TAXES THAT THE BUYER MAY
321	BE OBLIGATED TO PAY IN THE YEAR SUBSEQUENT TO PURCHASE. A
322	CHANGE OF OWNERSHIP OR PROPERTY IMPROVEMENTS TRIGGERS
323	REASSESSMENTS OF THE PROPERTY THAT COULD RESULT IN HIGHER
324	PROPERTY TAXES. IF YOU HAVE ANY QUESTIONS CONCERNING
325	VALUATION AND AD VALOREM TAXES, PLEASE CONTACT YOUR
326	COUNTY PROPERTY APPRAISER.
327
328	(2)  Unless included in the contract, the disclosure must
329	be provided by the seller. If the disclosure summary is not
330	included in the contract for sale, the contract for sale must
331	refer to and incorporate by reference the disclosure summary and
332	all contracts for sale must include, in prominent language, a
333	statement that the potential purchaser should not execute the
334	contract until he or she has read the disclosure summary
335	required by this section.
336	Section 10.  Section 373.516, Florida Statutes, is
337	repealed.
338	Section 11.  This act shall take effect January 1, 2005.

CODING: Words stricken are deletions; words underlined are additions.