| 1 | A bill to be entitled |
| 2 | An act relating to relief for persons whose primary |
| 3 | residences were damaged by a named tropical system; |
| 4 | providing for reimbursement of a portion of the ad valorem |
| 5 | tax levied on a house or other residential building if the |
| 6 | building is rendered uninhabitable due to a named tropical |
| 7 | system; requiring that application for such reimbursement |
| 8 | be made with the property appraiser; providing application |
| 9 | requirements; requiring that the property owner provide |
| 10 | documentation that the property was uninhabitable; |
| 11 | requiring each property appraiser to determine an |
| 12 | applicant's entitlement to reimbursement and the |
| 13 | reimbursement amount; providing a formula for calculating |
| 14 | the reimbursement amount; limiting the reimbursement |
| 15 | amount; requiring property appraisers to submit |
| 16 | reimbursement lists to the Chief Financial Officer by a |
| 17 | specified date; requiring the Chief Financial Officer to |
| 18 | calculate reimbursements in conformance with the amount |
| 19 | appropriated and disburse reimbursement checks |
| 20 | accordingly; providing a definition; providing a penalty |
| 21 | for giving false information; providing an appropriation; |
| 22 | providing an effective date. |
| 23 |
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| 24 | Be It Enacted by the Legislature of the State of Florida: |
| 25 |
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| 26 | Section 1. Reimbursement for ad valorem taxes levied on |
| 27 | residential property rendered uninhabitable due to a named |
| 28 | tropical system.-- |
| 29 | (1) If a house or other residential building or structure |
| 30 | that has been granted the homestead exemption under section |
| 31 | 196.031, Florida Statutes, is damaged so that it is rendered |
| 32 | uninhabitable due to a named tropical system during 2004, the ad |
| 33 | valorem taxes levied for that house or other residential |
| 34 | building for the 2004 tax year shall be partially reimbursed in |
| 35 | the following manner: |
| 36 | (a) An application must be filed by the owner, on or |
| 37 | before March 1, 2005, with the property appraiser in the county |
| 38 | in which the property is located. Failure to file such |
| 39 | application on or before March 1, 2005, constitutes a waiver of |
| 40 | any claim for partial reimbursement under this section. The |
| 41 | application must be filed in the manner and form prescribed by |
| 42 | the property appraiser. |
| 43 | (b) The application, attested to under oath, must identify |
| 44 | the property rendered uninhabitable by a named tropical system, |
| 45 | the date the damage occurred, and the number of days the |
| 46 | property was uninhabitable. Documentation supporting the claim |
| 47 | that the property was uninhabitable must accompany the |
| 48 | application. Such documentation may include, but is not limited |
| 49 | to, utility bills, insurance information, contractors' |
| 50 | statements, building permit applications, or building inspection |
| 51 | certificates of occupancy. |
| 52 | (c) Upon receipt of the application, the property |
| 53 | appraiser shall investigate the statements contained therein to |
| 54 | determine whether the applicant is entitled to a partial |
| 55 | reimbursement under this section. If the property appraiser |
| 56 | determines that the applicant is entitled to such reimbursement, |
| 57 | the property appraiser shall calculate the reimbursement amount. |
| 58 | The reimbursement shall be an amount equal to the total ad |
| 59 | valorem taxes levied on the homestead property for the 2004 tax |
| 60 | year, multiplied by a ratio equal to the number of days the |
| 61 | property was uninhabitable in 2004 divided by 366. However, the |
| 62 | amount of reimbursement may not exceed $1,500. |
| 63 | (d) The property appraiser shall compile a list of |
| 64 | property owners entitled to a partial reimbursement. The list |
| 65 | shall be submitted to the Chief Financial Officer by April 1, |
| 66 | 2005, in the manner and form prescribed by the Chief Financial |
| 67 | Officer. |
| 68 | (e) Upon receipt of the reimbursement lists from the |
| 69 | property appraisers, the Chief Financial Officer shall disburse |
| 70 | reimbursement checks from general revenue in the amounts and to |
| 71 | the persons indicated in the reimbursement lists received from |
| 72 | the property appraisers. Before disbursing any reimbursement |
| 73 | checks, the Chief Financial Officer shall determine the total of |
| 74 | all reimbursement requests submitted by the property appraisers. |
| 75 | If the total amount of reimbursement requested exceeds the |
| 76 | amount appropriated for that purpose in section 2, the Chief |
| 77 | Financial Officer shall reduce all reimbursement checks by a |
| 78 | percentage sufficient to reduce total reimbursement payments to |
| 79 | an amount equal to the appropriation. |
| 80 | (f) As used in this section, the term "uninhabitable" |
| 81 | means that a building or structure cannot be used during a |
| 82 | period of 60 days or more for the purpose for which it was |
| 83 | constructed. However, if a property owner is living in an |
| 84 | uninhabitable structure because alternative living quarters are |
| 85 | unavailable, the owner is eligible for reimbursement as provided |
| 86 | in this section. |
| 87 | (2) Any person who knowingly and willfully gives false |
| 88 | information for the purpose of claiming reimbursement under this |
| 89 | section commits a misdemeanor of the first degree, punishable as |
| 90 | provided in s. 775.082, Florida Statutes, or by a fine not |
| 91 | exceeding $5,000, or both. |
| 92 | Section 2. The sum of $20 million is appropriated from the |
| 93 | General Revenue Fund to the Department of Financial Services for |
| 94 | purposes of paying a partial reimbursement of property taxes as |
| 95 | provided in this act. |
| 96 | Section 3. This act shall tax effect upon becoming a law. |