| 1 | A bill to be entitled |
| 2 | An act relating to ad valorem taxation of homestead |
| 3 | property; creating s. 196.082, F.S.; requiring that |
| 4 | certain disabled veterans receive a discount from ad |
| 5 | valorem taxes levied on homestead property; providing |
| 6 | conditions under which the discount applies; providing |
| 7 | application procedures; imposing requirements upon |
| 8 | property appraisers who deny such an application; |
| 9 | providing for an appeal to the value adjustment board; |
| 10 | authorizing reapplication in a subsequent year; providing |
| 11 | requirements for property appraisers in applying the |
| 12 | discount; amending s. 196.011, F.S.; authorizing the |
| 13 | governing body of a county to waive the requirement that |
| 14 | an annual application be made for a veteran's disability |
| 15 | discount; requiring a veteran receiving such a discount to |
| 16 | notify the property appraiser of any changes in the use of |
| 17 | the property or in the degree of disability; providing |
| 18 | penalties for noncompliance; amending s. 192.0105, F.S.; |
| 19 | conforming a cross-reference; providing for retroactive |
| 20 | operation; providing an effective date. |
| 21 |
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| 22 | Be It Enacted by the Legislature of the State of Florida: |
| 23 |
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| 24 | Section 1. Section 196.082, Florida Statutes, is created |
| 25 | to read: |
| 26 | 196.082 Discounts for disabled veterans.-- |
| 27 | (1) Each veteran who is age 65 or older and is partially |
| 28 | or totally permanently disabled shall receive a discount from |
| 29 | the amount of the ad valorem tax otherwise owed on homestead |
| 30 | property the veteran owns and resides in if: |
| 31 | (a) The disability was combat related; |
| 32 | (b) The veteran was a resident of this state at the time |
| 33 | of entering the military service of the United States; and |
| 34 | (c) The veteran was honorably discharged upon separation |
| 35 | from military service. |
| 36 | (2) The discount shall be in a percentage equal to the |
| 37 | percentage of the veteran's permanent, service-connected |
| 38 | disability as determined by the United States Department of |
| 39 | Veterans Affairs. |
| 40 | (3) To qualify for the discount granted under this |
| 41 | section, an applicant must submit to the county property |
| 42 | appraiser by March 1: |
| 43 | (a) Proof of residency at the time of entering military |
| 44 | service; |
| 45 | (b) An official letter from the United States Department |
| 46 | of Veterans Affairs that states the percentage of the veteran's |
| 47 | service-connected disability and evidence that reasonably |
| 48 | identifies the disability as being combat related; |
| 49 | (c) A copy of the veteran's honorable discharge; and |
| 50 | (d) Proof of age as of January 1 of the year to which the |
| 51 | discount will apply. |
| 52 |
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| 53 | Any applicant who is qualified to receive a discount under this |
| 54 | section and fails to file an application by March 1 may file an |
| 55 | application for the discount and may file, pursuant to s. |
| 56 | 194.011(3), a petition with the value adjustment board |
| 57 | requesting that the discount be granted. Such application and |
| 58 | petition shall be subject to the same procedures as for |
| 59 | exemptions set forth in s. 196.011(8). |
| 60 | (4) If the property appraiser denies the request for a |
| 61 | discount, the property appraiser shall notify the applicant, in |
| 62 | writing, stating the reasons for denial on or before July 1 of |
| 63 | the year for which the application was filed. The applicant may |
| 64 | reapply for the discount in a subsequent year pursuant to the |
| 65 | procedure provided in this section. All notifications must |
| 66 | specify the right to appeal to the value adjustment board and |
| 67 | the procedures to follow in obtaining such an appeal under s. |
| 68 | 196.193(5). |
| 69 | (5) The property appraiser shall apply the discount by |
| 70 | reducing the taxable value of such property before certifying |
| 71 | the tax roll to the tax collector. |
| 72 | (a) The property appraiser shall first ascertain all other |
| 73 | applicable exemptions, including exemptions provided pursuant to |
| 74 | local option, and deduct all other exemptions from the assessed |
| 75 | value. |
| 76 | (b) The percentage discount portion of the remaining value |
| 77 | that is attributable to service-connected disabilities shall be |
| 78 | subtracted to yield the discounted taxable value. |
| 79 | (c) The resulting taxable value shall be included in the |
| 80 | certification for use by taxing authorities in setting millage. |
| 81 | (d) The property appraiser shall place the discounted |
| 82 | amount on the tax roll when it is extended. |
| 83 | Section 2. Subsection (9) of section 196.011, Florida |
| 84 | Statutes, is amended to read: |
| 85 | 196.011 Annual application required for exemption.-- |
| 86 | (9)(a) A county may, at the request of the property |
| 87 | appraiser and by a majority vote of its governing body, waive |
| 88 | the requirement that an annual application or statement be made |
| 89 | for exemption of property within the county after an initial |
| 90 | application is made and the exemption granted. The waiver under |
| 91 | this subsection of the annual application or statement |
| 92 | requirement applies to all exemptions under this chapter except |
| 93 | the exemption under s. 196.1995. Notwithstanding such waiver, |
| 94 | refiling of an application or statement shall be required when |
| 95 | any property granted an exemption is sold or otherwise disposed |
| 96 | of, when the ownership changes in any manner, when the applicant |
| 97 | for homestead exemption ceases to use the property as his or her |
| 98 | homestead, or when the status of the owner changes so as to |
| 99 | change the exempt status of the property. In its deliberations |
| 100 | on whether to waive the annual application or statement |
| 101 | requirement, the governing body shall consider the possibility |
| 102 | of fraudulent exemption claims which may occur due to the waiver |
| 103 | of the annual application requirement. It is the duty of the |
| 104 | owner of any property granted an exemption who is not required |
| 105 | to file an annual application or statement to notify the |
| 106 | property appraiser promptly whenever the use of the property or |
| 107 | the status or condition of the owner changes so as to change the |
| 108 | exempt status of the property. If any property owner fails to so |
| 109 | notify the property appraiser and the property appraiser |
| 110 | determines that for any year within the prior 10 years the owner |
| 111 | was not entitled to receive such exemption, the owner of the |
| 112 | property is subject to the taxes exempted as a result of such |
| 113 | failure plus 15 percent interest per annum and a penalty of 50 |
| 114 | percent of the taxes exempted. Except for homestead exemptions |
| 115 | controlled by s. 196.161, it is the duty of the property |
| 116 | appraiser making such determination to record in the public |
| 117 | records of the county a notice of tax lien against any property |
| 118 | owned by that person or entity in the county, and such property |
| 119 | must be identified in the notice of tax lien. Such property is |
| 120 | subject to the payment of all taxes and penalties. Such lien |
| 121 | when filed shall attach to any property, identified in the |
| 122 | notice of tax lien, owned by the person who illegally or |
| 123 | improperly received the exemption. Should such person no longer |
| 124 | own property in that county, but own property in some other |
| 125 | county or counties in the state, it shall be the duty of the |
| 126 | property appraiser to record a notice of tax lien in such other |
| 127 | county or counties, identifying the property owned by such |
| 128 | person or entity in such county or counties, and it shall become |
| 129 | a lien against such property in such county or counties. |
| 130 | (b) A county may, at the request of the property appraiser |
| 131 | and by a majority vote of the governing body of the county, |
| 132 | waive the requirement that an annual application be made for the |
| 133 | veteran's disability discount granted pursuant to s. 6(g), Art. |
| 134 | VII of the State Constitution after an initial application is |
| 135 | made and the discount is granted. A disabled veteran receiving a |
| 136 | discount for which annual application has been waived shall |
| 137 | notify the property appraiser promptly whenever the use of the |
| 138 | property or the percentage of disability to which the veteran is |
| 139 | entitled changes. If a disabled veteran fails to notify the |
| 140 | property appraiser and the property appraiser determines that |
| 141 | for any year within the prior 10 years the veteran was not |
| 142 | entitled to receive all or a portion of such discount, the |
| 143 | penalties and processes in paragraph (a) relating to the failure |
| 144 | to notify the property appraiser of ineligibility for an |
| 145 | exemption shall apply. |
| 146 | (c)(b) For any exemption under s. 196.101(2), the |
| 147 | statement concerning gross income must be filed with the |
| 148 | property appraiser not later than March 1 of every year. |
| 149 | (d)(c) If an exemption for which the annual application is |
| 150 | waived pursuant to this subsection will be denied by the |
| 151 | property appraiser in the absence of the refiling of the |
| 152 | application, notification of an intent to deny the exemption |
| 153 | shall be mailed to the owner of the property prior to February |
| 154 | 1. If the property appraiser fails to timely mail such notice, |
| 155 | the application deadline for such property owner pursuant to |
| 156 | subsection (1) shall be extended to 28 days after the date on |
| 157 | which the property appraiser mails such notice. |
| 158 | Section 3. Paragraph (c) of subsection (2) of section |
| 159 | 192.0105, Florida Statutes, is amended to read: |
| 160 | 192.0105 Taxpayer rights.--There is created a Florida |
| 161 | Taxpayer's Bill of Rights for property taxes and assessments to |
| 162 | guarantee that the rights, privacy, and property of the |
| 163 | taxpayers of this state are adequately safeguarded and protected |
| 164 | during tax levy, assessment, collection, and enforcement |
| 165 | processes administered under the revenue laws of this state. The |
| 166 | Taxpayer's Bill of Rights compiles, in one document, brief but |
| 167 | comprehensive statements that summarize the rights and |
| 168 | obligations of the property appraisers, tax collectors, clerks |
| 169 | of the court, local governing boards, the Department of Revenue, |
| 170 | and taxpayers. Additional rights afforded to payors of taxes and |
| 171 | assessments imposed under the revenue laws of this state are |
| 172 | provided in s. 213.015. The rights afforded taxpayers to assure |
| 173 | that their privacy and property are safeguarded and protected |
| 174 | during tax levy, assessment, and collection are available only |
| 175 | insofar as they are implemented in other parts of the Florida |
| 176 | Statutes or rules of the Department of Revenue. The rights so |
| 177 | guaranteed to state taxpayers in the Florida Statutes and the |
| 178 | departmental rules include: |
| 179 | (2) THE RIGHT TO DUE PROCESS.-- |
| 180 | (c) The right to file a petition for exemption or |
| 181 | agricultural classification with the value adjustment board when |
| 182 | an application deadline is missed, upon demonstration of |
| 183 | particular extenuating circumstances for filing late (see ss. |
| 184 | 193.461(3)(a) and 196.011(1), (7), (8), and (9)(d)(c)). |
| 185 | Section 4. This act shall take effect upon becoming a law |
| 186 | and shall operate retroactively to December 7, 2006. |