| 1 | A bill to be entitled |
| 2 | An act relating to property tax administration; amending |
| 3 | s. 195.096, F.S.; requiring that a county property |
| 4 | appraiser forward a copy of the findings from the |
| 5 | Department of Revenue regarding its review of the county |
| 6 | tax assessment roll to the county commissioner or to the |
| 7 | corresponding official under a consolidated charter; |
| 8 | requiring that the copy include all statistical and |
| 9 | analytical measures computed for the real property |
| 10 | assessment roll as a whole, the personal property |
| 11 | assessment roll as a whole, and the results of any audit |
| 12 | of procedures used by the county to appraise property; |
| 13 | requiring that the copy include any value-weighted mean |
| 14 | levels of assessment projected by the department for a |
| 15 | county not studied in the current year; providing an |
| 16 | effective date. |
| 17 |
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| 18 | Be It Enacted by the Legislature of the State of Florida: |
| 19 |
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| 20 | Section 1. Paragraph (f) of subsection (2) of section |
| 21 | 195.096, Florida Statutes, is amended to read: |
| 22 | 195.096 Review of assessment rolls.-- |
| 23 | (2) The department shall conduct, no less frequently than |
| 24 | once every 2 years, an in-depth review of the assessment rolls |
| 25 | of each county. The department need not individually study every |
| 26 | use-class of property set forth in s. 195.073, but shall at a |
| 27 | minimum study the level of assessment in relation to just value |
| 28 | of each classification specified in subsection (3). Such in- |
| 29 | depth review may include proceedings of the value adjustment |
| 30 | board and the audit or review of procedures used by the counties |
| 31 | to appraise property. |
| 32 | (f) Within 120 days following the receipt of a county |
| 33 | assessment roll by the executive director of the department |
| 34 | pursuant to s. 193.1142(1), or within 10 days after approval of |
| 35 | the assessment roll, whichever is later, the department shall |
| 36 | complete the review for that county and forward its findings, |
| 37 | including a statement of the confidence interval for the median |
| 38 | and such other measures as may be appropriate for each |
| 39 | classification or subclassification studied and for the roll as |
| 40 | a whole, employing a 95-percent level of confidence, and related |
| 41 | statistical and analytical details to the committees of the |
| 42 | Senate and the House of Representatives with oversight |
| 43 | responsibilities for taxation Finance, Taxation, and Claims |
| 44 | Committee; the House Finance and Taxation Committee; and to the |
| 45 | appropriate property appraiser, who shall, within 90 days after |
| 46 | receipt of the findings, forward a copy of the findings to the |
| 47 | chairperson of the appropriate county commission or to the |
| 48 | corresponding official under a consolidated charter. The copy |
| 49 | must include all statistical and analytical measures computed |
| 50 | under this section for the real property assessment roll as a |
| 51 | whole, the personal property assessment roll as a whole, and the |
| 52 | results of any audit or review of procedures used by the county |
| 53 | to appraise property, listed independently for each class or |
| 54 | subclass of real property studied. For a county not studied in |
| 55 | the current year, the copy must include any value-weighted mean |
| 56 | levels of assessment projected by the department pursuant to |
| 57 | paragraph (3)(b). |
| 58 | Section 2. This act shall take effect July 1, 2006. |