| 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 legislative intent; providing for reimbursement |
| 5 | of a portion of the ad valorem tax levied on a house or |
| 6 | other residential building if the building is rendered |
| 7 | uninhabitable due to a named tropical system; requiring |
| 8 | that application for such reimbursement be made with the |
| 9 | property appraiser; providing application requirements; |
| 10 | requiring that the property owner provide documentation |
| 11 | that the property was uninhabitable; requiring each |
| 12 | property appraiser to determine an applicant's entitlement |
| 13 | to reimbursement and the reimbursement amount; providing a |
| 14 | formula for calculating the reimbursement amount; limiting |
| 15 | the reimbursement amount; requiring property appraisers to |
| 16 | submit reimbursement lists to the Department of Revenue by |
| 17 | a specified date; requiring the department to calculate |
| 18 | reimbursements in conformance with the amount appropriated |
| 19 | and disburse reimbursement checks accordingly; providing a |
| 20 | definition; requiring property appraisers to notify |
| 21 | certain applicants for reimbursement of ineligibility for |
| 22 | entitlement; authorizing ineligible applicants to petition |
| 23 | value adjustment boards for review; requiring value |
| 24 | adjustment boards to consider petitions expeditiously; |
| 25 | requiring property appraisers to notify the Department of |
| 26 | Revenue of the reimbursement denial amounts subject to |
| 27 | petition; requiring the department to retain certain |
| 28 | reimbursement amounts for certain purposes; prohibiting |
| 29 | the department from paying reimbursement claims from |
| 30 | retained funds until final value adjustment board appeals; |
| 31 | providing for reducing reimbursement amounts under certain |
| 32 | circumstances; providing a penalty for giving false |
| 33 | information; providing for reimbursement of the state |
| 34 | sales tax paid on the purchase of a mobile home to replace |
| 35 | a mobile home that experienced major damage from a named |
| 36 | tropical system; requiring that application for such |
| 37 | reimbursement be made with the property appraiser; |
| 38 | providing application requirements; requiring that the |
| 39 | property owner provide documentation of damage to the |
| 40 | mobile home; requiring each property appraiser to |
| 41 | determine an applicant's entitlement to reimbursement and |
| 42 | the reimbursement amount; limiting the reimbursement |
| 43 | amount; requiring property appraisers to submit |
| 44 | reimbursement lists to the Department of Revenue by a |
| 45 | specified date; requiring the Department of Revenue to |
| 46 | calculate reimbursements in conformance with the amount |
| 47 | appropriated and disburse reimbursement checks |
| 48 | accordingly; providing definitions; requiring property |
| 49 | appraisers to notify certain applicants for reimbursement |
| 50 | of ineligibility for entitlement; authorizing ineligible |
| 51 | applicants to petition value adjustment boards for review; |
| 52 | requiring value adjustment boards to consider petitions |
| 53 | expeditiously; requiring property appraisers to notify the |
| 54 | Department of Revenue of the reimbursement denial amounts |
| 55 | subject to petition; requiring the department to retain |
| 56 | certain reimbursement amounts for certain purposes; |
| 57 | prohibiting the department from paying reimbursement |
| 58 | claims from retained funds until final value adjustment |
| 59 | board appeals; providing for reducing reimbursement |
| 60 | amounts under certain circumstances; providing limitation |
| 61 | on claiming reimbursement; providing a penalty for giving |
| 62 | false information for certain purposes; requiring the |
| 63 | department to forward undeliverable reimbursement checks |
| 64 | to appropriate property appraisers for certain purposes; |
| 65 | providing appropriations; requiring the Executive Office |
| 66 | of the Governor to certify forward certain unexpended |
| 67 | appropriated funds; providing an effective date. |
| 68 |
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| 69 | Be It Enacted by the Legislature of the State of Florida: |
| 70 |
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| 71 | Section 1. It is the intent of the Legislature that |
| 72 | payments made to residents of this state under the provisions of |
| 73 | this act shall be considered disaster relief assistance within |
| 74 | the meaning of s. 139 of the Internal Revenue Code. |
| 75 | Section 2. Reimbursement for ad valorem taxes levied on |
| 76 | residential property rendered uninhabitable due to a named |
| 77 | tropical system.-- |
| 78 | (1) If a house or other residential building or structure |
| 79 | that has been granted the homestead exemption under section |
| 80 | 196.031, Florida Statutes, is damaged so that it is rendered |
| 81 | uninhabitable due to a named tropical system during 2004, the ad |
| 82 | valorem taxes levied for that house or other residential |
| 83 | building for the 2004 tax year shall be partially reimbursed in |
| 84 | the following manner: |
| 85 | (a) An application must be filed by the owner, on or |
| 86 | before March 1, 2005, with the property appraiser in the county |
| 87 | in which the property is located. Failure to file such |
| 88 | application on or before March 1, 2005, constitutes a waiver of |
| 89 | any claim for partial reimbursement under this section. The |
| 90 | application must be filed in the manner and form prescribed by |
| 91 | the property appraiser. |
| 92 | (b) The application, attested to under oath, must identify |
| 93 | the property rendered uninhabitable by a named tropical system, |
| 94 | the date the damage occurred, and the number of days after the |
| 95 | damage occurred the property was uninhabitable. Documentation |
| 96 | supporting the claim that the property was uninhabitable must |
| 97 | accompany the application. Such documentation may include, but |
| 98 | is not limited to, utility bills, insurance information, |
| 99 | contractors' statements, building permit applications, or |
| 100 | building inspection certificates of occupancy. |
| 101 | (c) Upon receipt of the application, the property |
| 102 | appraiser shall investigate the statements contained therein to |
| 103 | determine whether the applicant is entitled to a partial |
| 104 | reimbursement under this section. If the property appraiser |
| 105 | determines that the applicant is entitled to such reimbursement, |
| 106 | the property appraiser shall calculate the reimbursement amount. |
| 107 | The reimbursement shall be an amount equal to the total ad |
| 108 | valorem taxes levied on the homestead property for the 2004 tax |
| 109 | year, multiplied by a ratio equal to the number of days the |
| 110 | property was uninhabitable after the damage occurred in 2004 |
| 111 | divided by 366. However, the amount of reimbursement may not |
| 112 | exceed $1,500. |
| 113 | (d) The property appraiser shall compile a list of |
| 114 | property owners entitled to a partial reimbursement. The list |
| 115 | shall be submitted to the Department of Revenue no later than |
| 116 | April 1, 2005, through an electronic, web-based application |
| 117 | provided by the department. |
| 118 | (e) Upon receipt of the reimbursement lists from the |
| 119 | property appraisers, the Department of Revenue shall disburse |
| 120 | reimbursement checks from the department's Administrative Trust |
| 121 | Fund in the amounts and to the persons indicated in the |
| 122 | reimbursement lists received from the property appraisers. |
| 123 | Before disbursing any reimbursement checks, the department shall |
| 124 | determine the total of all reimbursement requests submitted by |
| 125 | the property appraisers. If the total amount of reimbursement |
| 126 | requested exceeds the amount available for that purpose, the |
| 127 | department shall reduce all reimbursement checks by a percentage |
| 128 | sufficient to reduce total reimbursement payments to an amount |
| 129 | equal to the appropriation less any amount retained pursuant to |
| 130 | paragraph (2)(c). |
| 131 | (f) As used in this section, the term "uninhabitable" |
| 132 | means that a building or structure cannot be used during a |
| 133 | period of 60 days or more for the purpose for which it was |
| 134 | constructed. However, if a property owner is living in an |
| 135 | uninhabitable structure because alternative living quarters are |
| 136 | unavailable, the owner is eligible for reimbursement as provided |
| 137 | in this section. |
| 138 | (2)(a) The property appraiser shall notify the applicant |
| 139 | by mail if the property appraiser determines the applicant is |
| 140 | not entitled to receive the reimbursement the applicant applied |
| 141 | for under this section. Such notification shall be made on or |
| 142 | before April 1, 2005. The applicant whose application for |
| 143 | reimbursement was not fully granted may file a petition with the |
| 144 | value adjustment board for review of that decision. The petition |
| 145 | must be filed with the value adjustment board on or before the |
| 146 | 30th day following the mailing of the notice by the property |
| 147 | appraiser. |
| 148 | (b) The value adjustment board shall consider these |
| 149 | petitions as expeditiously as possible at the same time the |
| 150 | board is considering denials of homestead exemptions pursuant to |
| 151 | s. 194.032, Florida Statutes, or s. 196.151, Florida Statutes. |
| 152 | (c) By May 10, 2005, the property appraiser shall notify |
| 153 | the Department of Revenue of the total amount of reimbursements |
| 154 | denied for which a petition with the value adjustment board has |
| 155 | been filed. The Department of Revenue shall retain an amount |
| 156 | equal to the total amount of claims which had petitions filed |
| 157 | with the value adjustment board, or $1 million, whichever is |
| 158 | less. This retained amount shall be used for purposes of paying |
| 159 | those claims which were denied by the property appraiser but |
| 160 | granted by a value adjustment board. The Department of Revenue |
| 161 | shall distribute the remaining funds in accordance with the |
| 162 | provisions of paragraph (1)(e) to those property owners whose |
| 163 | applications for reimbursement were granted by the property |
| 164 | appraiser. |
| 165 | (d) The Department of Revenue shall not pay claims for |
| 166 | reimbursement from the retained funds until all appeals to the |
| 167 | value adjustment board have become final. If reimbursements made |
| 168 | under paragraph (1)(e) were reduced by the Department of |
| 169 | Revenue, reimbursements granted by the value adjustment boards |
| 170 | shall be reduced by the same percentage. If the total adjusted |
| 171 | reimbursements approved by the value adjustment boards exceeds |
| 172 | the amount retained by the department for paying these |
| 173 | reimbursements, the department shall further reduce all |
| 174 | reimbursement checks by a percentage sufficient to reduce total |
| 175 | reimbursement payments to an amount equal to the amount |
| 176 | retained. |
| 177 | (3) Any person who knowingly and willfully gives false |
| 178 | information for the purpose of claiming reimbursement under this |
| 179 | section commits a misdemeanor of the first degree, punishable as |
| 180 | provided in s. 775.082, Florida Statutes, or by a fine not |
| 181 | exceeding $5,000, or both. |
| 182 | Section 3. Reimbursement for sales taxes paid on mobile |
| 183 | homes purchased to replace mobile homes damaged by a named |
| 184 | tropical system.-- |
| 185 | (1) If a mobile home is purchased to replace a mobile home |
| 186 | that experienced major damage from a named tropical system and |
| 187 | the damaged mobile home was the permanent residence of a |
| 188 | permanent resident of this state, an amount equal to the state |
| 189 | sales tax paid on the purchase of the replacement mobile home |
| 190 | shall be reimbursed in the following manner: |
| 191 | (a) An application must be filed on or before May 1, 2005, |
| 192 | by the owner with the property appraiser in the county in which |
| 193 | the damaged mobile home was located. Failure to file such |
| 194 | application on or before May 1, 2005, constitutes a waiver of |
| 195 | any claim for reimbursement under this section. The application |
| 196 | must be filed in the manner and form prescribed by the property |
| 197 | appraiser. |
| 198 | (b) The application, attested to under oath, must identify |
| 199 | the mobile home that experienced major damage from a named |
| 200 | tropical system and the date the damage occurred. Documentation |
| 201 | of major damage and a copy of the invoice for the replacement |
| 202 | mobile home must accompany the application. Such documentation |
| 203 | may include, but is not limited to, insurance information or |
| 204 | information from the Federal Emergency Management Agency or the |
| 205 | American Red Cross attesting to the major damage of the mobile |
| 206 | home. |
| 207 | (c) Upon receipt of the application, the property |
| 208 | appraiser shall investigate the statements contained in the |
| 209 | application to determine whether the applicant is entitled to |
| 210 | reimbursement under this section. If the property appraiser |
| 211 | determines that the applicant is entitled to reimbursement, the |
| 212 | property appraiser shall calculate the reimbursement amount. The |
| 213 | reimbursement shall be an amount equal to the state sales tax |
| 214 | paid on the purchase price of the replacement mobile home, as |
| 215 | determined by the tax tables of the Department of Revenue, which |
| 216 | amount may not exceed $1,500. |
| 217 | (d) The property appraiser shall compile a list of mobile |
| 218 | home owners entitled to reimbursement. The list shall be |
| 219 | submitted to the Department of Revenue by June 1, 2005, through |
| 220 | an electronic, web-based application provided by the department. |
| 221 | (e) Upon receipt of the reimbursement lists from the |
| 222 | property appraisers, the Department of Revenue shall disburse |
| 223 | reimbursement checks from its Administrative Trust Fund in the |
| 224 | amounts and to the persons indicated in the reimbursement lists |
| 225 | received from the property appraisers. Before disbursing any |
| 226 | reimbursement checks, the Department of Revenue shall determine |
| 227 | the total of all reimbursement requests submitted by the |
| 228 | property appraisers. If the total amount of reimbursement |
| 229 | requested exceeds the amount available for that purpose, the |
| 230 | department shall reduce all reimbursement checks by a percentage |
| 231 | sufficient to reduce total reimbursement payments to an amount |
| 232 | equal to the appropriation less any amount retained pursuant to |
| 233 | paragraph (2)(c). |
| 234 | (f) As used in this section, the term: |
| 235 | 1. "Major damage" means that a mobile home is more than 50 |
| 236 | percent destroyed or that a mobile home cannot be inhabited and |
| 237 | cannot be repaired for less than the amount of its value before |
| 238 | being damaged by the named tropical system. |
| 239 | 2. "Permanent residence" and "permanent resident" have the |
| 240 | same meanings as provided in s. 196.012, Florida Statutes. |
| 241 | (2)(a) The property appraiser shall notify the applicant |
| 242 | by mail if the property appraiser determines the applicant is |
| 243 | not entitled to receive the reimbursement they applied for under |
| 244 | this section. Such notification shall be made on or before June |
| 245 | 1, 2005. The applicant whose application for reimbursement was |
| 246 | not fully granted may file a petition with the value adjustment |
| 247 | board for review of that decision. The petition must be filed |
| 248 | with the value adjustment board on or before the 30th day |
| 249 | following the mailing of the notice by the property appraiser. |
| 250 | (b) The value adjustment board shall consider these |
| 251 | petitions as expeditiously as possible at the same time the |
| 252 | board is considering denials of homestead exemptions pursuant to |
| 253 | s. 194.032, Florida Statutes, or s. 196.151, Florida Statutes. |
| 254 | (c) By July 10, 2005, the property appraiser shall notify |
| 255 | the Department of Revenue of the total amount of reimbursements |
| 256 | denied for which a petition with the value adjustment board has |
| 257 | been filed. The Department of Revenue shall retain an amount |
| 258 | equal to the total amount of claims which had petitions filed |
| 259 | with the value adjustment board, or $665,000, whichever is less. |
| 260 | This retained amount shall be used for purposes of paying those |
| 261 | claims which were denied by the property appraiser but granted |
| 262 | by a value adjustment board. The Department of Revenue shall |
| 263 | distribute the remaining funds in accordance with the provisions |
| 264 | of paragraph (1)(e) to those mobile home owners whose |
| 265 | applications for reimbursement were granted by the property |
| 266 | appraiser. |
| 267 | (d) The Department of Revenue shall not pay claims for |
| 268 | reimbursement from the retained funds until all appeals to the |
| 269 | value adjustment board have become final. If reimbursements made |
| 270 | under paragraph (1)(e) were reduced by the Department of |
| 271 | Revenue, reimbursements granted by the value adjustment boards |
| 272 | shall be reduced by the same percentage. If the total adjusted |
| 273 | reimbursements approved by the value adjustment boards exceeds |
| 274 | the amount retained by the department for paying these |
| 275 | reimbursements, the department shall further reduce all |
| 276 | reimbursement checks by a percentage sufficient to reduce total |
| 277 | reimbursement payments to an amount equal to the amount |
| 278 | retained. |
| 279 | (3) Any person who claims reimbursement under section 1 is |
| 280 | not eligible for the reimbursement provided by this section. |
| 281 | (4) Any person who knowingly and willfully gives false |
| 282 | information for the purpose of claiming reimbursement under this |
| 283 | section commits a misdemeanor of the first degree, punishable as |
| 284 | provided in s. 775.082, Florida Statutes, or by a fine not |
| 285 | exceeding $5,000, or both. |
| 286 | Section 4. The Department of Revenue shall forward all |
| 287 | undeliverable reimbursement checks to the appropriate property |
| 288 | appraiser for subsequent delivery attempts. |
| 289 | Section 5. The sum of $50,000 is appropriated from the |
| 290 | General Revenue Fund to the Administrative Trust Fund of the |
| 291 | Department of Revenue for purposes of administering this act. |
| 292 | Section 6. The sum of $20 million is appropriated from the |
| 293 | General Revenue Fund to the Administrative Trust of the |
| 294 | Department of Revenue for purposes of paying a partial |
| 295 | reimbursement of property taxes as provided in this act. |
| 296 | Section 7. The sum of $15 million is appropriated from the |
| 297 | General Revenue fund to the Administrative Trust Fund of the |
| 298 | Department of Revenue for the purpose of paying sales tax |
| 299 | reimbursements as provided in this act. |
| 300 | Section 8. Notwithstanding the provisions of s. 216.301, |
| 301 | Florida Statutes, and in accordance with s. 216.351, Florida |
| 302 | Statutes, the Executive Office of the Governor shall certify |
| 303 | forward on July 1 all unexpended funds appropriated pursuant to |
| 304 | this act. |
| 305 | Section 9. This act shall take effect upon becoming a law. |