HB 13B

1
A bill to be entitled
2An act relating to relief for persons whose primary
3residences were damaged by a named tropical system;
4providing for reimbursement of a portion of the ad valorem
5tax levied on a house or other residential building if the
6building is rendered uninhabitable due to a named tropical
7system; requiring that application for such reimbursement
8be made with the property appraiser; providing application
9requirements; requiring that the property owner provide
10documentation that the property was uninhabitable;
11requiring each property appraiser to determine an
12applicant's entitlement to reimbursement and the
13reimbursement amount; providing a formula for calculating
14the reimbursement amount; limiting the reimbursement
15amount; requiring property appraisers to submit
16reimbursement lists to the Department of Revenue by a
17specified date; requiring the Department of Revenue to
18determine the total reimbursement payments; providing a
19definition; authorizing an applicant to file a petition
20with the value adjustment board if the application for
21reimbursement is not fully granted; requiring that the
22department retain funds for the purpose of paying claims
23that are subsequently granted by a value adjustment board;
24providing a penalty for giving false information;
25requiring that undeliverable reimbursement checks be
26forwarded to the certifying property appraiser; providing
27appropriations; providing for certifying forward
28unexpended funds; providing for reimbursement of the state
29sales tax paid on the purchase of a mobile home to replace
30a mobile home that experienced major damage from a named
31tropical storm; requiring that application for such
32reimbursement be made with the property appraiser;
33providing application requirements; requiring that the
34property owner provide documentation of damage to the
35mobile home; requiring each property appraiser to
36determine an applicant's entitlement to reimbursement and
37the reimbursement amount; limiting the reimbursement
38amount; requiring property appraisers to submit
39reimbursement lists to the Department of Revenue by a
40specified date; requiring the Department of Revenue to
41determine the total reimbursement payments; providing
42definitions; authorizing an applicant to file a petition
43with the value adjustment board if the application for
44reimbursement is not fully granted; requiring that the
45department retain funds for the purpose of paying claims
46that are subsequently granted by a value adjustment board;
47providing a penalty for giving false information;
48providing an appropriation; providing that the Legislature
49intends for payments made under the act to be considered
50disaster relief for purposes of the Internal Revenue Code;
51providing an effective date.
52
53Be It Enacted by the Legislature of the State of Florida:
54
55     Section 1.  Reimbursement for ad valorem taxes levied on
56residential property rendered uninhabitable due to a named
57tropical system.--
58     (1)  If a house or other residential building or structure
59that has been granted the homestead exemption under s. 196.031,
60Florida Statutes, is damaged so that it is rendered
61uninhabitable due to a named tropical system during 2005, the ad
62valorem taxes levied for that house or other residential
63building for the 2005 tax year shall be partially reimbursed in
64the following manner:
65     (a)  An application must be filed by the owner, on or
66before March 1, 2006, with the property appraiser in the county
67where the property is located. Failure to file such application
68on or before March 1, 2006, constitutes a waiver of any claim
69for partial reimbursement under this section. The application
70must be filed in the manner and form prescribed by the property
71appraiser.
72     (b)  The application, attested to under oath, must identify
73the property rendered uninhabitable by a named tropical system,
74the date the damage occurred, and the number of days the
75property was uninhabitable after the damage occurred.
76Documentation supporting the claim that the property was
77uninhabitable must accompany the application. The documentation
78may include, but is not limited to, utility bills, insurance
79information, contractors' statements, building permit
80applications, or building inspection certificates of occupancy.
81     (c)  Upon receipt of the application, the property
82appraiser shall investigate the statements contained therein to
83determine whether the applicant is entitled to a partial
84reimbursement under this section. If the property appraiser
85determines that the applicant is entitled to a reimbursement,
86the property appraiser shall calculate the reimbursement amount.
87The reimbursement shall be an amount equal to the total ad
88valorem taxes levied on the homestead property for the 2005 tax
89year, multiplied by a ratio equal to the number of days the
90property was uninhabitable after the damage occurred in 2005
91divided by 365. However, the amount of reimbursement may not
92exceed $1,500.
93     (d)  The property appraiser shall compile a list of
94property owners entitled to a partial reimbursement. The list
95shall be submitted to the Department of Revenue no later than
96April 1, 2006, through an electronic, web-based application
97provided by the department.
98     (e)  Upon receipt of the reimbursement lists from the
99property appraisers, the Department of Revenue shall disburse
100reimbursement checks from its Administrative Trust Fund in the
101amounts and to the persons indicated in the reimbursement lists
102received from the property appraisers. Before disbursing any
103reimbursement checks, the Department of Revenue shall determine
104the total of all reimbursement requests submitted by the
105property appraisers. If the total amount of reimbursement
106requested exceeds the amount available for that purpose, the
107department shall reduce all reimbursement checks by a percentage
108sufficient to reduce total reimbursement payments to an amount
109equal to the appropriation, less any amount retained pursuant to
110paragraph (2)(c).
111     (f)  As used in this section, the term "uninhabitable"
112means that a building or structure cannot be used during a
113period of 60 days or more for the purpose for which it was
114constructed. However, if a property owner is living in an
115uninhabitable structure because alternative living quarters are
116unavailable, the owner is eligible for reimbursement as provided
117in this section.
118     (2)(a)  The property appraiser shall notify the applicant
119by mail if the property appraiser determines that the applicant
120is not entitled to receive the reimbursement that he or she
121applied for under this section. The notification must be made on
122or before April 1, 2006. If an applicant's application for
123reimbursement is not fully granted, the applicant may file a
124petition with the value adjustment board for review of that
125decision. The petition must be filed with the value adjustment
126board on or before the 30th day following the mailing of the
127notice by the property appraiser.
128     (b)  The value adjustment board shall consider these
129petitions as expeditiously as possible at the same time it is
130considering denials of homestead exemptions pursuant to ss.
131194.032 and 196.151, Florida Statutes.
132     (c)  By May 10, 2006, the property appraiser shall notify
133the Department of Revenue of the total amount of reimbursements
134denied for which a petition with the value adjustment board has
135been filed. The Department of Revenue shall retain an amount
136equal to the total amount of claims which had petitions filed
137with the value adjustment board, or $1 million, whichever is
138less. This retained amount shall be used for the purpose of
139paying those claims that were denied by the property appraiser
140but granted by a value adjustment board. The Department of
141Revenue shall distribute the remaining funds in accordance with
142the provisions of paragraph (1)(e) to those property owners
143whose applications for reimbursement were granted by the
144property appraiser.
145     (d)  The Department of Revenue may not pay claims for
146reimbursement from the retained funds until all appeals to the
147value adjustment board have become final. If reimbursements made
148under paragraph (1)(e) were reduced by the Department of
149Revenue, reimbursements granted by the value adjustment boards
150shall be reduced by the same percentage. If the total adjusted
151reimbursements approved by the value adjustment boards exceeds
152the amount retained by the department for paying these
153reimbursements, the department shall further reduce all
154reimbursement checks by a percentage sufficient to reduce total
155reimbursement payments to an amount equal to the amount
156retained.
157     (3)  Any person who knowingly and willfully gives false
158information for the purpose of claiming reimbursement under this
159section commits a misdemeanor of the first degree, punishable as
160provided in s. 775.082, Florida Statutes, or by a fine not
161exceeding $5,000, or both.
162     Section 2.  The Department of Revenue shall forward all
163undeliverable reimbursement checks to the certifying property
164appraiser for subsequent delivery attempts.
165     Section 3.  The sum of $70,000 is appropriated from the
166General Revenue Fund to the Administrative Trust Fund of the
167Department of Revenue for the purpose of administering this act.
168     Section 4.  Notwithstanding the provisions of s. 216.301,
169Florida Statutes, to the contrary and in accordance with s.
170216.351, Florida Statutes, the Executive Office of the Governor
171shall, on July 1, certify forward all unexpended funds
172appropriated pursuant to this act.
173     Section 5.  The sum of $20 million is appropriated from the
174General Revenue Fund to the Administrative Trust Fund of the
175Department of Revenue for purposes of paying a partial
176reimbursement of property taxes as provided in this act.
177     Section 6.  Reimbursement for sales taxes paid on mobile
178homes purchased to replace mobile homes damaged by a named
179tropical system.--
180     (1)  If a mobile home is purchased to replace a mobile home
181that experienced major damage from a named tropical system, and
182if the damaged mobile home was the permanent residence of a
183permanent resident of this state, the state sales tax paid on
184the purchase of the replacement mobile home shall be reimbursed
185in the following manner:
186     (a)  An application must be filed on or before May 1, 2006,
187by the owner with the property appraiser in the county in which
188the damaged mobile home was located. Failure to file an
189application on or before May 1, 2006, constitutes a waiver of
190any claim for reimbursement under this section. The application
191must be filed in the manner and form prescribed by the property
192appraiser.
193     (b)  The application, attested to under oath, must identify
194the mobile home that experienced major damage from a named
195tropical system and the date the damage occurred. Documentation
196of major damage and a copy of the invoice for the replacement
197mobile home must accompany the application. The documentation
198may include, but is not limited to, insurance information or
199information from the Federal Emergency Management Agency or the
200American Red Cross attesting to the major damage of the mobile
201home.
202     (c)  Upon receipt of the application, the property
203appraiser shall investigate the statements contained therein to
204determine whether the applicant is entitled to reimbursement
205under this section. If the property appraiser determines that
206the applicant is entitled to reimbursement, the property
207appraiser shall calculate the reimbursement amount. The
208reimbursement shall be an amount equal to the state sales tax
209paid on the purchase price of the replacement mobile home, as
210determined by the tax tables of the Department of Revenue, which
211amount may not exceed $1,500.
212     (d)  The property appraiser shall compile a list of mobile
213home owners entitled to reimbursement. The list shall be
214submitted to the Department of Revenue by June 1, 2006, through
215an electronic, web-based application provided by the department.
216     (e)  Upon receipt of the reimbursement lists from the
217property appraisers, the Department of Revenue shall disburse
218reimbursement checks from its Administrative Trust Fund in the
219amounts and to the persons indicated in the reimbursement lists
220received from the property appraisers. Before disbursing any
221reimbursement checks, the Department of Revenue shall determine
222the total of all reimbursement requests submitted by the
223property appraisers. If the total amount of reimbursement
224requested exceeds the amount available for that purpose, the
225department shall reduce all reimbursement checks by a percentage
226sufficient to reduce total reimbursement payments to an amount
227equal to the appropriation, less any amount retained pursuant to
228paragraph (2)(c).
229     (f)  As used in this section, the term:
230     1.  "Major damage" means that a mobile home is more than
23150-percent destroyed or that a mobile home cannot be inhabited
232and cannot be repaired for less than the amount of its value
233before the named tropical system.
234     2.  "Mobile home" means a mobile home as defined in s.
235320.01(2)(a), Florida Statutes, a manufactured home as defined
236in s. 320.01(2)(b), Florida Statutes, or a trailer as defined in
237s. 320.08(10), Florida Statutes.
238     3.  "Permanent residence" and "permanent resident" have the
239same meanings as provided in s. 196.012, Florida Statutes.
240     (2)(a)  The property appraiser shall notify the applicant
241by mail if the property appraiser determines that the applicant
242is not entitled to receive the reimbursement that he or she
243applied for under this section. The notification must be made on
244or before June 1, 2006. If an applicant's application for
245reimbursement is not fully granted, the applicant may file a
246petition with the value adjustment board for review of that
247decision. The petition must be filed with the value adjustment
248board on or before the 30th day following the mailing of the
249notice by the property appraiser.
250     (b)  The value adjustment board shall consider these
251petitions as expeditiously as possible at the same time it is
252considering denials of homestead exemptions pursuant to ss.
253194.032 and 196.151, Florida Statutes.
254     (c)  By July 10, 2006, the property appraiser shall notify
255the Department of Revenue of the total amount of reimbursements
256denied for which a petition with the value adjustment board has
257been filed. The Department of Revenue shall retain an amount
258equal to the total amount of claims which had petitions filed
259with the value adjustment board, or $665,000, whichever is less.
260This retained amount shall be used for the purpose of paying
261those claims that were denied by the property appraiser but
262granted by a value adjustment board. The Department of Revenue
263shall distribute the remaining funds in accordance with the
264provisions of paragraph (1)(e) to those mobile home owners whose
265applications for reimbursement were granted by the property
266appraiser.
267     (d)  The Department of Revenue may not pay claims for
268reimbursement from the retained funds until all appeals to the
269value adjustment board have become final. If reimbursements made
270under paragraph (1)(e) were reduced by the Department of
271Revenue, reimbursements granted by the value adjustment boards
272shall be reduced by the same percentage. If the total adjusted
273reimbursements approved by the value adjustment boards exceeds
274the amount retained by the department for paying these
275reimbursements, the department shall further reduce all
276reimbursement checks by a percentage sufficient to reduce total
277reimbursement payments to an amount equal to the amount
278retained.
279     (3)  Any person who claims reimbursement under section 1 of
280this act is not eligible for the reimbursement provided by this
281section.
282     (4)  Any person who knowingly and willfully gives false
283information for the purpose of claiming reimbursement under this
284section commits a misdemeanor of the first degree, punishable as
285provided in s. 775.082, Florida Statutes, or by a fine not
286exceeding $5,000, or both.
287     Section 7.  The sum of $15 million is appropriated from the
288General Revenue fund to the Administrative Trust Fund of the
289Department of Revenue for the purposes of paying sales tax
290reimbursements as provided in this act.
291     Section 8.  It is the intent of the Legislature that
292payments made to residents under this act shall be considered
293disaster-relief assistance within the meaning of section 139 of
294the Internal Revenue Code.
295     Section 9.  This act shall take effect upon becoming a law.


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