| 1 | A bill to be entitled |
| 2 | An act relating to partial ad valorem tax reimbursement; |
| 3 | providing for partial reimbursement of taxes on homestead |
| 4 | residential property rendered uninhabitable by a named |
| 5 | tropical system; providing application requirements; |
| 6 | providing procedures; providing duties of property |
| 7 | appraisers in determining uninhabitability; requiring that |
| 8 | a property owner provide documentation that the property |
| 9 | was uninhabitable; requiring each property appraiser to |
| 10 | determine an applicant's entitlement to reimbursement and |
| 11 | the reimbursement amount; providing a formula for |
| 12 | calculating the reimbursement amount; limiting the |
| 13 | reimbursement amount; requiring property appraisers to |
| 14 | submit reimbursement lists to the Chief Financial Officer |
| 15 | by a specified date; requiring the Chief Financial Officer |
| 16 | to calculate reimbursements in conformance with the amount |
| 17 | appropriated and disburse reimbursement checks |
| 18 | accordingly; providing an appropriation; providing for |
| 19 | future repeal; providing an effective date. |
| 20 |
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| 21 | Be It Enacted by the Legislature of the State of Florida: |
| 22 |
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| 23 | Section 1. Reimbursement of taxes upon uninhabitability |
| 24 | caused by a named tropical system.-- |
| 25 | (1) If a house or other residential building or structure |
| 26 | on land that has been granted the homestead exemption under s. |
| 27 | 196.031, Florida Statutes, is rendered uninhabitable due to a |
| 28 | named tropical system, upon application filed with the property |
| 29 | appraiser, taxes may be partially reimbursed in the following |
| 30 | manner: |
| 31 | (a) Application must be filed by the owner with the |
| 32 | property appraiser before March 1 following the tax year in |
| 33 | which the residential building or structure became uninhabitable |
| 34 | due to a named tropical system. Failure to file such application |
| 35 | before March 1 constitutes a waiver of any claim for partial |
| 36 | reimbursement under this section. |
| 37 | (b) The application must identify the property rendered |
| 38 | uninhabitable by a named tropical system and specify the date |
| 39 | the uninhabitability occurred and the number of months of lost |
| 40 | occupancy. Documentation supporting the claim that the property |
| 41 | was uninhabitable must accompany the application. Such |
| 42 | documentation may include, but is not limited to, utility bills, |
| 43 | insurance information, contractors' statements, building permit |
| 44 | applications, or building inspection certificates of occupancy. |
| 45 | (c) Upon receipt of the application, the property |
| 46 | appraiser shall investigate the statements contained in the |
| 47 | application to determine whether the applicant is entitled to a |
| 48 | partial reimbursement under this section. If the property |
| 49 | appraiser determines that the applicant is entitled to such |
| 50 | partial reimbursement, the property appraiser shall calculate |
| 51 | the reimbursement amount. The reimbursement shall be an amount |
| 52 | equal to the total ad valorem taxes levied on the homestead |
| 53 | property for the 2004 tax year, multiplied by a ratio equal to |
| 54 | the number of days the property was uninhabitable in 2004 |
| 55 | divided by 366. However, the amount of reimbursement may not |
| 56 | exceed $1,500. |
| 57 | (d) The property appraiser shall compile a list of |
| 58 | property owners entitled to a partial reimbursement. The list |
| 59 | shall be submitted to the Chief Financial Officer by April 1, |
| 60 | 2005, in the manner and form prescribed by the Chief Financial |
| 61 | Officer. |
| 62 | (e) Upon receipt of the reimbursement lists from the |
| 63 | property appraisers, the Chief Financial Officer shall disburse |
| 64 | reimbursement checks from general revenue in the amounts and to |
| 65 | the persons indicated in the reimbursement lists received from |
| 66 | the property appraisers. Before disbursing any reimbursement |
| 67 | checks, the Chief Financial Officer shall determine the total of |
| 68 | all reimbursement requests submitted by the property appraisers. |
| 69 | If the total amount of reimbursement requested exceeds the |
| 70 | amount appropriated for that purpose in section 2, the Chief |
| 71 | Financial Officer shall reduce all reimbursement checks by a |
| 72 | percentage sufficient to reduce total reimbursement payments to |
| 73 | an amount equal to the appropriation. |
| 74 | (f) By May 1, the tax collector shall notify the board of |
| 75 | county commissioners and the Department of Revenue of the total |
| 76 | reduction in taxes for all property that received a partial |
| 77 | reimbursement of taxes under this section. |
| 78 | (g) As used in this section, the term "uninhabitable" |
| 79 | means that the building or structure cannot be used for the |
| 80 | purpose for which it was constructed during a period of 15 days |
| 81 | or more. However, if a property owner is living in an |
| 82 | uninhabitable structure because alternative living quarters are |
| 83 | unavailable, the owner is eligible for reimbursement as provided |
| 84 | in this section. |
| 85 | (2) This section is repealed July 1, 2005. |
| 86 | Section 2. The sum of $50 million is appropriated from the |
| 87 | General Revenue Fund to the Department of Financial Services for |
| 88 | purposes of paying a partial reimbursement of property taxes as |
| 89 | provided in this act. |
| 90 | Section 3. This act shall take effect upon becoming a law. |