HB 1B

1	A bill to be entitled
2	An act relating to ad valorem taxation; amending s.
3	200.001, F.S.; providing definitions for purposes of
4	provisions governing the fixing of millage rates; amending
5	s. 200.065, F.S.; revising the method for computing the
6	rolled-back rate; providing that the rolled-back rate
7	excludes the amount paid or applied as a consequence of an
8	obligation measured by the dedicated increment value;
9	requiring that the property appraiser provide instructions
10	to the taxing authorities for computing the maximum
11	millage rate; revising the method of calculating the
12	maximum millage rate beginning in the 2009-2010 fiscal
13	year; providing for higher millage rates if adopted by
14	certain required votes of the governing body of the taxing
15	authority or approved by referendum; providing certain
16	exceptions to the limitations on millage rates; providing
17	that a county or municipality is subject to forfeiture of
18	the distribution of the local government half-cent sales
19	tax revenues for 12 months if it or its municipal service
20	taxing units or dependent special districts do not comply
21	with provisions limiting maximum millage rates; requiring
22	the tax collector to hold revenues in escrow during the
23	pendency of any procedure to correct a millage rate or any
24	administrative or judicial challenge to such forfeiture;
25	specifying procedures that a county or municipality,
26	special district dependent thereto, or municipal service
27	taxing unit must follow if it fails to remedy such
28	noncompliance; requiring that the taxing authority repeat
29	its hearing and notice process with respect to preparing a
30	budget and setting millage rates; amending s. 200.068,
31	F.S.; requiring each taxing authority to include
32	calculations upon which maximum millage rates are based in
33	the certification of value; amending s. 218.63, F.S.;
34	prohibiting a county or municipality that levies taxes in
35	excess of the maximum aggregate taxes permitted by law
36	from participating in the distribution of local government
37	half-cent sales tax revenues; amending ss. 193.1142,
38	194.037, and 1011.71, F.S., relating to approval of the
39	assessment rolls, disclosure of tax impact, and school
40	district taxes; conforming cross-references; creating s.
41	200.185, F.S.; providing definitions; specifying the
42	maximum millage rates that a county, municipal service
43	taxing unit, municipality, dependent district, or
44	independent district may levy for the 2007-2008 fiscal
45	year based on per capita growth in ad valorem taxes;
46	requiring the Department of Revenue to calculate, in
47	consultation with the Revenue Estimating Conference, and
48	publish the annual growth rate in per capita ad valorem
49	taxes for each taxing authority; providing certain
50	exceptions to the limitations on maximum millage rates;
51	authorizing the Department of Revenue to adopt emergency
52	rules; authorizing the executive director of the
53	Department of Revenue to extend the time specified in law
54	or rule for a local government to adopt its millage rate
55	and budget for the 2007 calendar year; providing an
56	optional method by which a county or municipality may
57	determine fiscal hardship for purposes of a reduction or
58	waiver of processing fees and may be eligible for a road
59	assistance program; repealing s. 3, ch. 2006-311, Laws of
60	Florida, relating to provisions requiring the Department
61	of Revenue to conduct a study of the state's property tax
62	structure and analyze the current homestead exemptions and
63	homestead assessment limitations; amending ss. 193.155 and
64	193.1551, F.S.; revising the method of calculating
65	homestead assessments pursuant to amendments to the State
66	Constitution; limiting the continued applicability of
67	certain assessment criteria provided under the State
68	Constitution; providing that a change, addition, or
69	improvement to homestead property or the destruction or
70	removal of homestead property may limit the continued
71	applicability of certain assessment criteria; amending s.
72	196.031, F.S.; revising the exemption from taxation
73	provided for homesteads; specifying the amount of the
74	exemption based on just value; providing that a owner of
75	property is entitled to an alternative exemption under
76	certain circumstances; deleting certain obsolete
77	provisions; deleting a requirement that each property
78	appraiser compile a list of properties removed from the
79	assessment roll of the school district as a result of
80	exempt value; amending s. 196.002, F.S.; revising certain
81	reporting requirements for the property appraiser in order
82	to conform to changes made by the act; amending s.
83	197.252, F.S., relating to the homestead tax deferral;
84	conforming provisions to changes made by the act; creating
85	s. 196.183, F.S.; exempting each tangible personal
86	property tax return from a specified amount of assessed
87	value; limiting a single business operation within a
88	county to one exemption; providing a procedure for waiving
89	the requirement to file an annual tangible personal
90	property tax return if the taxpayer is entitled to the
91	exemption; requiring the Department of Revenue to
92	prescribe a form; providing penalties for failure to file
93	a return as required or to claim more exemptions than
94	allowed; providing that the exemption does not apply to
95	mobile homes; amending s. 193.017, F.S.; revising
96	provisions providing for the assessment of property
97	receiving the low-income housing tax credit; providing for
98	the assessment of structural improvements on land owned by
99	a community land trust and used to provide affordable
100	housing; defining the term "community land trust";
101	providing for the conveyance of structural improvements,
102	subject to certain conditions; specifying the criteria to
103	be used in arriving at just valuation of a structural
104	improvement; creating s. 193.803, F.S.; providing for the
105	assessment of rental property used for workforce housing
106	or affordable housing; authorizing a property owner to
107	appeal a denial of eligibility to the value adjustment
108	board; requiring that a property owner file an application
109	for such classification with the property appraiser or
110	file a petition with the value adjustment board; providing
111	a fee for filing a petition; providing for reapplication
112	to be made on a short form provided by the Department of
113	Revenue; defining the term "extenuating circumstances" for
114	purposes of granting a classification for January 1, 2008;
115	specifying the types of property that are eligible to be
116	classified as workforce rental housing or affordable
117	rental housing; requiring that property be removed from
118	such classification if its use or program eligibility
119	changes; providing the methodologies for assessing
120	workforce rental housing and affordable rental housing;
121	requiring that the property owner annually provide a rent
122	roll and income and expense statement to the property
123	appraiser for the preceding year; authorizing the property
124	appraiser to base the assessment on the best available
125	information if the property owner fails to provide the
126	rent roll and statement; providing for a tax lien to be
127	filed against property that is misclassified as workforce
128	rental housing or affordable rental housing within a
129	specified period; amending ss. 196.1978, 192.0105,
130	193.052, 193.461, 194.011, 195.073, and 195.096, F.S.,
131	relating to the affordable housing property exemption,
132	taxpayer rights, the preparation and serving of returns,
133	assessments involving agricultural lands, assessment
134	notices and objections, the classification of property,
135	and the review of assessment rolls; conforming provisions
136	to changes made by the act; creating s. 200.186, F.S.;
137	specifying a formula for counties, municipalities,
138	municipal service taxing units, dependent districts, and
139	independent districts to determine a maximum millage rate
140	for the 2008-2009 fiscal year; providing that a taxing
141	authority in violation of such provision forfeits its
142	local government half-cent sales tax revenues; providing
143	certain exceptions to the limitations on millage rates;
144	providing that certain provisions of the act apply
145	retroactively; providing for construction of the act in
146	pari materia with laws enacted during the 2007 Regular
147	Session or any 2007 special session of the Legislature;
148	providing effective dates, one of which is contingent.
149
150	Be It Enacted by the Legislature of the State of Florida:
151
152	Section 1.  Paragraphs (h), (i), (j), (k), (l), and (m) are
153	added to subsection (8) of section 200.001, Florida Statutes, to
154	read:
155	200.001  Millages; definitions and general provisions.--
156	(8)
157	(h)  "Dedicated increment value" means the proportion of
158	the cumulative increase in taxable value within a defined
159	geographic area used to determine a tax increment amount to be
160	paid to a redevelopment trust fund pursuant to s. 163.387(2)(a)
161	or to be paid or applied pursuant to an ordinance, resolution,
162	or agreement to fund a project or to finance essential
163	infrastructure. Upon creating any obligation for payment to a
164	redevelopment trust fund or otherwise pursuant to an ordinance,
165	resolution, or agreement to fund a project or to finance
166	essential infrastructure based on an increase in assessed value,
167	the taxing authority shall certify to the property appraiser the
168	boundaries of the designated geographic area and the date of the
169	most recent assessment roll used in connection with the taxation
170	of such property prior to creation of the obligation. If the
171	increment amount payment is not based on a specific proportion
172	of the cumulative increase in taxable value within a defined
173	geographic area, such value shall be reduced by multiplying by a
174	proportion calculated by dividing the payment in the prior year,
175	if any, by the product of the millage rate in the prior year and
176	the cumulative increase in taxable value within the defined
177	geographic area in the prior year. For tax years beginning on or
178	after January 1, 2008, information provided to the property
179	appraiser after May 1 of any year may not be used for the
180	current year's certification.
181	(i)  "Per capita Florida personal income" means Florida
182	nominal personal income for the four quarters ending the prior
183	September 30, as published by the Bureau of Economic Analysis of
184	the United States Department of Commerce, or its successor,
185	divided by the prior April 1 official estimate of Florida
186	resident population pursuant to s. 186.901, which shall be
187	reported by the Office of Economic and Demographic Research by
188	April 1 of each year.
189	(j)  "Total county ad valorem taxes levied" means all
190	property taxes other than voted levies, as defined in s.
191	200.001, levied by a county, any municipal service taxing units
192	of that county, and any special districts dependent to that
193	county in a fiscal year.
194	(k)  "Total municipal ad valorem taxes levied" means all
195	property taxes other than voted levies, as defined in s.
196	200.001, levied by a municipality and any special districts
197	dependent to that municipality in a fiscal year.
198	(l)  "Maximum total county ad valorem taxes levied" means
199	the total taxes levied by a county, municipal service taxing
200	units of that county, and special districts dependent to that
201	county at their individual maximum millages, calculated pursuant
202	to s. 200.065(5)(a) for fiscal years 2009-2010 and thereafter,
203	pursuant to s. 200.185 for fiscal years 2007-2008 and 2008-2009,
204	and pursuant to s. 200.186 for fiscal year 2008-2009 if SJR 4B
205	or HJR 3B is approved by a vote of the electors.
206	(m)  "Maximum total municipal ad valorem taxes levied"
207	means the total taxes levied by a municipality and special
208	districts dependent to that municipality at their individual
209	maximum millages, calculated pursuant to s. 200.065(5)(b) for
210	fiscal years 2009-2010 and thereafter, by s. 200.185 for fiscal
211	years 2007-2008 and 2008-2009, and pursuant to s. 200.186 for
212	fiscal year 2008-2009 if SJR 4B or HJR 3B is approved by a vote
213	of the electors.
214	Section 2.  Subsection (1), paragraph (d) of subsection
215	(2), subsection (4), and present subsection (12) of section
216	200.065, Florida Statutes, are amended, present subsections (5)
217	through (14) of that section are redesignated as subsections (6)
218	through (15), respectively, and a new subsection (5) is added to
219	that section, to read:
220	200.065  Method of fixing millage.--
221	(1)  Upon completion of the assessment of all property
222	pursuant to s. 193.023, the property appraiser shall certify to
223	each taxing authority the taxable value within the jurisdiction
224	of the taxing authority. This certification shall include a copy
225	of the statement required to be submitted under s. 195.073(3),
226	as applicable to that taxing authority. The form on which the
227	certification is made shall include instructions to each taxing
228	authority describing the proper method of computing a millage
229	rate which, exclusive of new construction, additions to
230	structures, deletions, increases in the value of improvements
231	that have undergone a substantial rehabilitation which increased
232	the assessed value of such improvements by at least 100 percent,
233	and property added due to geographic boundary changes, total
234	taxable value of tangible personal property within the
235	jurisdiction in excess of 115 percent of the previous year's
236	total taxable value, and any dedicated increment value, will
237	provide the same ad valorem tax revenue for each taxing
238	authority as was levied during the prior year less the amount,
239	if any, paid or applied as a consequence of an obligation
240	measured by the dedicated increment value. That millage rate
241	shall be known as the "rolled-back rate." The property appraiser
242	shall also include instructions, as prescribed by the Department
243	of Revenue, to each county and municipality, each special
244	district dependent to a county or municipality, each municipal
245	service taxing unit, and each independent special district
246	describing the proper method of computing the millage rates and
247	taxes levied as specified in subsection (5). The Department of
248	Revenue shall prescribe the instructions and forms that are
249	necessary to administer this subsection and subsection (5). The
250	information provided pursuant to this subsection shall also be
251	sent to the tax collector by the property appraiser at the time
252	it is sent to each taxing authority.
253	(2)  No millage shall be levied until a resolution or
254	ordinance has been approved by the governing board of the taxing
255	authority which resolution or ordinance must be approved by the
256	taxing authority according to the following procedure:
257	(d)  Within 15 days after the meeting adopting the
258	tentative budget, the taxing authority shall advertise in a
259	newspaper of general circulation in the county as provided in
260	subsection (3), its intent to finally adopt a millage rate and
261	budget.  A public hearing to finalize the budget and adopt a
262	millage rate shall be held not less than 2 days or more than 5
263	days after the day that the advertisement is first published.
264	During the hearing, the governing body of the taxing authority
265	shall amend the adopted tentative budget as it sees fit, adopt a
266	final budget, and adopt a resolution or ordinance stating the
267	millage rate to be levied. The resolution or ordinance shall
268	state the percent, if any, by which the millage rate to be
269	levied exceeds the rolled-back rate computed pursuant to
270	subsection (1), which shall be characterized as the percentage
271	increase in property taxes adopted by the governing body.  The
272	adoption of the budget and the millage-levy resolution or
273	ordinance shall be by separate votes.  For each taxing authority
274	levying millage, the name of the taxing authority, the rolled-
275	back rate, the percentage increase, and the millage rate to be
276	levied shall be publicly announced prior to the adoption of the
277	millage-levy resolution or ordinance. In no event may the
278	millage rate adopted pursuant to this paragraph exceed the
279	millage rate tentatively adopted pursuant to paragraph (c). If
280	the rate tentatively adopted pursuant to paragraph (c) exceeds
281	the proposed rate provided to the property appraiser pursuant to
282	paragraph (b), or as subsequently adjusted pursuant to
283	subsection (11) (10), each taxpayer within the jurisdiction of
284	the taxing authority shall be sent notice by first-class mail of
285	his or her taxes under the tentatively adopted millage rate and
286	his or her taxes under the previously proposed rate. The notice
287	must be prepared by the property appraiser, at the expense of
288	the taxing authority, and must generally conform to the
289	requirements of s. 200.069. If such additional notice is
290	necessary, its mailing must precede the hearing held pursuant to
291	this paragraph by not less than 10 days and not more than 15
292	days.
293	(4)  The resolution or ordinance approved in the manner
294	provided for in this section shall be forwarded to the property
295	appraiser and the tax collector within 3 days after the adoption
296	of such resolution or ordinance. No millage other than that
297	approved by referendum may be levied until the resolution or
298	ordinance to levy required in subsection (2) is approved by the
299	governing board of the taxing authority and submitted to the
300	property appraiser and the tax collector. The receipt of the
301	resolution or ordinance by the property appraiser shall be
302	considered official notice of the millage rate approved by the
303	taxing authority, and that millage rate shall be the rate
304	applied by the property appraiser in extending the rolls
305	pursuant to s. 193.122, subject to the provisions of subsection
306	(6) (5). These submissions shall be made within 101 days of
307	certification of value pursuant to subsection (1).
308	(5)(a)  Beginning in the 2009-2010 fiscal year and in each
309	year thereafter, the maximum millage rate that a county,
310	municipality, special district dependent to a county or
311	municipality, municipal service taxing unit, or independent
312	special district may levy is a rolled-back rate based on the
313	amount of taxes which would have been levied in the prior year
314	if the maximum millage rate had been applied, adjusted for
315	growth in per capita Florida personal income, unless a higher
316	rate is adopted, in which case the maximum is the adopted rate.
317	A higher rate may be adopted only under the following
318	conditions:
319	1.  A rate of not more than 110 percent of the rolled-back
320	rate based on the previous year's maximum millage rate, adjusted
321	for growth in per capita Florida personal income, may be adopted
322	if approved by a two-thirds vote of the governing body of the
323	county, municipality, or independent district; or
324	2.  A rate in excess of 110 percent may be adopted if
325	approved by a unanimous vote of the governing body of the
326	county, municipality, or independent district or if the rate is
327	approved by a referendum.
328	(b)  The millage rate of a county or municipality,
329	municipal service taxing unit of that county, and any special
330	district dependent to that county or municipality may exceed in
331	any year the maximum millage rate calculated pursuant to this
332	subsection if the total county ad valorem taxes levied or total
333	municipal ad valorem taxes levied, as defined in s. 200.001, do
334	not exceed the maximum total county ad valorem taxes levied or
335	maximum total municipal ad valorem taxes levied, as defined in
336	s. 200.001, respectively. Voted millage as defined in this
337	chapter and taxes levied by a municipality or independent
338	special district that has levied ad valorem taxes for less than
339	5 years are not subject to the limitation on millage rates
340	provided by this subsection. Total taxes levied may exceed the
341	maximum calculated pursuant to subsection (6) as a result of an
342	increase in taxable value above that certified in subsection (1)
343	if such increase is less than the percentage amounts contained
344	in subsection (6); however, if such increase in taxable value
345	exceeds the percentage amounts contained in this subsection,
346	millage rates subject to subsection (6), s. 200.185, or s.
347	200.186 must be reduced so that total taxes levied do not exceed
348	the maximum.
349	(13)(12)(a)  Any taxing authority in violation of this
350	section, other than subsection (5), shall be subject to
351	forfeiture of state funds otherwise available to it for the 12
352	months following a determination of noncompliance by the
353	Department of Revenue appropriate state agency.
354	(b)  Within 30 days of the deadline for certification of
355	compliance required by s. 200.068, the department shall notify
356	any taxing authority in violation of this section, other than
357	subsection (5), that it is subject to paragraph (c). Except for
358	revenues from voted levies or levies imposed pursuant to s.
359	1011.60(6), the revenues of any taxing authority in violation of
360	this section, other than subsection (5), collected in excess of
361	the rolled-back rate shall be held in escrow until the process
362	required by paragraph (c) is completed and approved by the
363	department. The department shall direct the tax collector to so
364	hold such funds.
365	(c)  Any taxing authority so noticed by the department
366	shall repeat the hearing and notice process required by
367	paragraph (2)(d), except that:
368	1.  The advertisement shall appear within 15 days of notice
369	from the department.
370	2.  The advertisement, in addition to meeting the
371	requirements of subsection (3), shall contain the following
372	statement in boldfaced type immediately after the heading:
373	THE PREVIOUS NOTICE PLACED BY THE ...(name of taxing
374	authority)... HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE
375	TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE.
376	3.  The millage newly adopted at this hearing shall not be
377	forwarded to the tax collector or property appraiser and may not
378	exceed the rate previously adopted.
379	4.  If the newly adopted millage is less than the amount
380	previously forwarded pursuant to subsection (4), any moneys
381	collected in excess of the new levy shall be held in reserve
382	until the subsequent fiscal year and shall then be utilized to
383	reduce ad valorem taxes otherwise necessary.
384	(d)  If any county or municipality is in violation of
385	subsection (5), s. 200.185, or s. 200.186 because total county
386	or municipal ad valorem taxes exceeded the maximum total county
387	or municipal ad valorem taxes, respectively, that county shall
388	forfeit the distribution of local government half-cent sales tax
389	revenues during the 12 months following a determination of
390	noncompliance by the Department of Revenue as described in s.
391	218.63(3) and this subsection. If the executive director of the
392	Department of Revenue determines that any county or municipality
393	may be in violation of subsection (5), s. 200.185, or s.
394	200.186, the Department of Revenue and the county or
395	municipality shall follow the procedures set forth in paragraph
396	(e). During the pendency of any procedure under paragraph (e) or
397	any administrative or judicial action to challenge any action
398	taken under this subsection, the tax collector shall hold in
399	escrow any revenues collected in excess of the amount allowed by
400	subsection (5), s. 200.185, or s. 200.186, as determined by the
401	executive director. Such revenues shall be held in escrow until
402	the process required by paragraph (e) is completed and approved
403	by the department. The department shall direct the tax collector
404	to so hold such funds. If the county or municipality remedies
405	the noncompliance, any moneys collected in excess of the new
406	levy or in excess of the amount allowed by subsection (5), s.
407	200.185, or s. 200.186 shall be held in reserve until the
408	subsequent fiscal year, and shall then be used to reduce ad
409	valorem taxes otherwise necessary. If the county or municipality
410	does not remedy the noncompliance, the provisions of s. 218.63
411	shall apply.
412	(e)  The following procedures shall be followed when the
413	executive director notifies a county or municipality, special
414	district dependent thereto, or municipal service taxing unit of
415	the county that he or she has determined that it may be in
416	violation of subsection (5), s. 200.185, or s. 200.186:
417	1.  Within 30 days after the deadline for certification of
418	compliance required by s. 200.068, the executive director shall
419	notify the taxing authority of his or her determination
420	regarding subsection (5), s. 200.185, or s. 200.186 and that it
421	is subject to subparagraph 2.
422	2.  Any taxing authority so noticed by the executive
423	director shall repeat the hearing and notice process required by
424	paragraph (2)(d), except that:
425	a.  The advertisement shall appear within 15 days after
426	notice from the executive director.
427	b.  The advertisement, in addition to meeting the
428	requirements of subsection (3), must contain the following
429	statement in boldfaced type immediately after the heading:
430	THE PREVIOUS NOTICE PLACED BY THE ...(name of taxing
431	authority)... HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE
432	TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE.
433	c.  The millage newly adopted at this hearing shall not be
434	forwarded to the tax collector or property appraiser and may not
435	exceed the rate previously adopted or the amount allowed by
436	subsection (5), s. 200.185, or s. 200.186.
437	d.  The determination of the executive director is not
438	subject to chapter 120.
439	Section 3.  Section 200.068, Florida Statutes, is amended
440	to read:
441	200.068  Certification of compliance with this
442	chapter.--Not later than 30 days following adoption of an
443	ordinance or resolution establishing a property tax levy, each
444	taxing authority shall certify compliance with the provisions of
445	this chapter to the Department of Revenue.  In addition to a
446	statement of compliance, such certification shall include a copy
447	of the ordinance or resolution so adopted; a copy of the
448	certification of value showing rolled-back millage and proposed
449	millage rates, as provided to the property appraiser pursuant to
450	s. 200.065(1) and (2)(b); maximum millage rates calculated
451	pursuant to s. 200.065(5), s. 200.185, or s. 200.186, together
452	with values and calculations upon which the maximum millage
453	rates are based; and a certified copy of the advertisement, as
454	published pursuant to s. 200.065(3). In certifying compliance,
455	the governing body of the county shall also include a certified
456	copy of the notice required under s. 194.037. However, if the
457	value adjustment board completes its hearings after the deadline
458	for certification under this section, the county shall submit
459	such copy to the department not later than 30 days following
460	completion of such hearings.
461	Section 4.  Subsection (3) is added to section 218.63,
462	Florida Statutes, to read:
463	218.63  Participation requirements.--
464	(3)  A county or municipality may not participate in the
465	distribution of local government half-cent sales tax revenues
466	during the 12 months following a determination of noncompliance
467	by the Department of Revenue as provided in s. 200.065(13)(e).
468	Section 5.  Subsection (5) of section 193.1142, Florida
469	Statutes, is amended to read:
470	193.1142  Approval of assessment rolls.--
471	(5)  Whenever an assessment roll submitted to the
472	department is returned to the property appraiser for additional
473	evaluation, a review notice shall be issued for the express
474	purpose of the adjustment provided in s. 200.065(11) s.
475	200.065(10).
476	Section 6.  Paragraph (f) of subsection (1) of section
477	194.037, Florida Statutes, is amended to read:
478	194.037  Disclosure of tax impact.--
479	(1)  After hearing all petitions, complaints, appeals, and
480	disputes, the clerk shall make public notice of the findings and
481	results of the board in at least a quarter-page size
482	advertisement of a standard size or tabloid size newspaper, and
483	the headline shall be in a type no smaller than 18 point. The
484	advertisement shall not be placed in that portion of the
485	newspaper where legal notices and classified advertisements
486	appear. The advertisement shall be published in a newspaper of
487	general paid circulation in the county. The newspaper selected
488	shall be one of general interest and readership in the
489	community, and not one of limited subject matter, pursuant to
490	chapter 50.  The headline shall read: TAX IMPACT OF VALUE
491	ADJUSTMENT BOARD. The public notice shall list the members of
492	the value adjustment board and the taxing authorities to which
493	they are elected. The form shall show, in columnar form, for
494	each of the property classes listed under subsection (2), the
495	following information, with appropriate column totals:
496	(f)  In the sixth column, the net shift in taxes to parcels
497	not granted relief by the board. The shift shall be computed as
498	the amount shown in column 5 multiplied by the applicable
499	millage rates adopted by the taxing authorities in hearings held
500	pursuant to s. 200.065(2)(d) or adopted by vote of the electors
501	pursuant to s. 9(b) or s. 12, Art. VII of the State
502	Constitution, but without adjustment as authorized pursuant to
503	s. 200.065(6) s. 200.065(5). If for any taxing authority the
504	hearing has not been completed at the time the notice required
505	herein is prepared, the millage rate used shall be that adopted
506	in the hearing held pursuant to s. 200.065(2)(c).
507	Section 7.  Paragraph (i) of subsection (2) of section
508	1011.71, Florida Statutes, is amended to read:
509	1011.71  District school tax.--
510	(2)  In addition to the maximum millage levy as provided in
511	subsection (1), each school board may levy not more than 2 mills
512	against the taxable value for school purposes for district
513	schools, including charter schools at the discretion of the
514	school board, to fund:
515	(i)  Payment of the cost of school buses when a school
516	district contracts with a private entity to provide student
517	transportation services if the district meets the requirements
518	of this paragraph.
519	1.  The district's contract must require that the private
520	entity purchase, lease-purchase, or lease, and operate and
521	maintain, one or more school buses of a specific type and size
522	that meet the requirements of s. 1006.25.
523	2.  Each such school bus must be used for the daily
524	transportation of public school students in the manner required
525	by the school district.
526	3.  Annual payment for each such school bus may not exceed
527	10 percent of the purchase price of the state pool bid.
528	4.  The proposed expenditure of the funds for this purpose
529	must have been included in the district school board's notice of
530	proposed tax for school capital outlay as provided in s.
531	200.065(10) s. 200.065(9).
532
533	Violations of these expenditure provisions shall result in an
534	equal dollar reduction in the Florida Education Finance Program
535	(FEFP) funds for the violating district in the fiscal year
536	following the audit citation.
537	Section 8.  Section 200.185, Florida Statutes, is created
538	to read:
539	200.185  Maximum millage rates for the 2007-2008 and 2008-
540	2009 fiscal years.--
541	(1)  As used in this section, the term:
542	(a)  "County of special financial concern" means a county
543	considered fiscally constrained pursuant to s. 218.67 and for
544	which 1 mill will raise less than $100 per capita.
545	(b)  "Municipality of special financial concern" means a
546	municipality within a county of special financial concern or a
547	municipality that has been at any time since 2001 in a state of
548	financial emergency pursuant to s. 218.503.
549	(2)(a)  The maximum millage rate that a county, municipal
550	service taxing unit of that county, or a special district
551	dependent to that county may levy by a majority vote of the
552	governing body for the 2007-2008 fiscal year shall be determined
553	as follows:
554	1.  For any county of special financial concern for which
555	the compound annual growth rate in total county ad valorem taxes
556	levied, as defined in s. 200.001, per capita from fiscal year
557	2001-2002 to fiscal year 2006-2007 was no more than 5 percent,
558	100 percent of the rolled-back rate, as calculated under s.
559	200.065;
560	2.  For any county not included in subparagraph 1. for
561	which the compound annual growth in total county ad valorem
562	taxes levied, as defined in s. 200.001, per capita from fiscal
563	year 2001-2002 to fiscal year 2006-2007 was no more than 7
564	percent, or, notwithstanding subparagraphs 3., 4., and 5., any
565	county that is a county of special financial concern not
566	included in subparagraph 1., 97 percent of the rolled-back rate,
567	as calculated under s. 200.065;
568	3.  For any county for which the compound annual growth in
569	total county ad valorem taxes levied, as defined in s. 200.001,
570	per capita from fiscal year 2001-2002 to fiscal year 2006-2007
571	was greater than 7 percent but no more than 9 percent, 95
572	percent of the rolled-back rate, as calculated under s. 200.065;
573	4.  For any county for which the compound annual growth in
574	total county ad valorem taxes levied, as defined in s. 200.001,
575	per capita from fiscal year 2001-2002 to fiscal year 2006-2007
576	was greater than 9 percent but no more than 11 percent, 93
577	percent of the rolled-back rate, as calculated under s. 200.065;
578	5.  For any county for which the compound annual growth in
579	total county ad valorem taxes levied, as defined in s. 200.001,
580	per capita from fiscal year 2001-2002 to fiscal year 2006-2007
581	was greater than 11 percent, 91 percent of the rolled-back rate,
582	as calculated under s. 200.065;
583	(b)  The maximum millage rate that may be levied under
584	paragraph (a) may be increased to:
585	1.  The rolled-back rate, as calculated under s. 200.065,
586	if approved by a two-thirds vote of the governing body of the
587	county or special district dependent thereto; or
588	2.  The nonvoted millage rate that was levied in the 2006-
589	2007 fiscal year, if approved by a unanimous vote of the
590	governing body of the county or special district dependent
591	thereto.
592	(c)  Upon approval of a maximum rate as provided in
593	paragraph (b), a higher rate may be levied if approved by a
594	referendum of the voters.
595	(3)(a)  The maximum millage rate that a municipality or a
596	special district dependent to a municipality may levy by a
597	majority vote of the governing body for the 2007-2008 fiscal
598	year shall be determined as follows:
599	1.  For any municipality for which the compound annual
600	growth in total municipal ad valorem taxes levied, as defined in
601	s. 200.001, per capita from fiscal year 2001-2002 to fiscal year
602	2006-2007 was no more than 6 percent, or, for a municipality
603	that first levied ad valorem taxes in the 2002-2003 fiscal year,
604	100 percent of the rolled-back rate, as calculated under s.
605	200.065;
606	2.  For any municipality for which the compound annual
607	growth in total municipal ad valorem taxes levied, as defined in
608	s. 200.001, per capita from fiscal year 2001-2002 to fiscal year
609	2006-2007 was greater than 6 percent but no more than 7.5
610	percent, or, notwithstanding subparagraphs 3., 4., and 5., any
611	municipality that is a municipality of special financial concern
612	not included in subparagraph 1., 97 percent of the rolled-back
613	rate, as calculated under s. 200.065;
614	3.  For any municipality for which the compound annual
615	growth in total municipal ad valorem taxes levied, as defined in
616	s. 200.001, per capita from fiscal year 2001-2002 to fiscal year
617	2006-2007 was greater than 7.5 percent but no more than 10.5
618	percent, 95 percent of the rolled-back rate, as calculated under
619	s. 200.065;
620	4.  For any municipality for which the compound annual
621	growth in total municipal ad valorem taxes levied, as defined in
622	s. 200.001, per capita from fiscal year 2001-2002 to fiscal year
623	2006-2007 was greater than 10.5 percent but no more than 12.4
624	percent, 93 percent of the rolled-back rate, as calculated under
625	s. 200.065;
626	5.  For any municipality for which the compound annual
627	growth in total municipal ad valorem taxes levied, as defined in
628	s. 200.001, per capita from fiscal year 2001-2002 to fiscal year
629	2006-2007 was greater than 12.4 percent, 91 percent of the
630	rolled-back rate, as calculated under s. 200.065;
631	(b)  The maximum millage rate that may be levied under
632	paragraph (a) may be increased to:
633	1.  The rolled-back rate, as calculated under s. 200.065,
634	if approved by a two-thirds vote of the governing body of the
635	municipality or special district dependent thereto; or
636	2.  The nonvoted millage rate that was levied in the 2006-
637	2007 fiscal year, if approved by a unanimous vote of the
638	governing body of the municipality or special district dependent
639	thereto.
640	(c)  Upon approval of a maximum rate as provided in
641	paragraph (b), a higher rate may be levied if approved by a
642	referendum of the voters.
643	(4)  The maximum millage rate that an independent special
644	district may levy by a majority vote of the governing body for
645	the 2007-2008 fiscal year is 97 percent of the rolled-back rate,
646	as calculated under s. 200.065.
647	(a)  The maximum millage rate specified in this subsection
648	may be increased to the rolled-back rate if approved by a two-
649	thirds vote of the governing body of the independent special
650	district.
651	(b)  The maximum millage rate specified in this subsection
652	may be increased to the nonvoted millage rate that was levied in
653	the 2006-2007 fiscal year, if approved by a unanimous vote of
654	the governing body of the independent special district.
655	(c)  Upon approval of a maximum rate in paragraph (b), a
656	higher rate may be levied if approved by a referendum of the
657	voters.
658	(5)  In the 2008-2009 fiscal year, a county, municipal
659	service taxing units of that county, and special districts
660	dependent to that county; a municipality and special districts
661	dependent to that municipality; and an independent special
662	district may levy a maximum millage determined as follows:
663	(a)  The maximum millage rate that may be levied shall be
664	the rolled-back rate calculated pursuant to s. 200.065 and
665	adjusted for growth in per capita Florida personal income,
666	except that ad valorem tax revenue levied in the 2007-2008
667	fiscal year shall be reduced by any tax revenue resulting from a
668	millage rate approved by a super majority vote of the governing
669	board of the taxing authority in excess of the maximum rate that
670	could have been levied by a majority vote as provided in this
671	section.
672	(b)  A rate of not more than 110 percent of the rate in
673	paragraph (a) may be levied if approved by a two-thirds vote of
674	the governing body.
675	(c)  A rate in excess of the millage rate allowed in
676	paragraph (b) may be levied if approved by a unanimous vote of
677	the governing body or if approved by a referendum of the voters.
678	(6)  Any county or municipality that is in violation of
679	this section shall forfeit the distribution of the local
680	government half-cent sales tax revenues during the 12 months
681	following a determination of noncompliance by the Department of
682	Revenue, subject to the conditions provided in ss. 200.065 and
683	218.63.
684	(7)  On or before July 13, 2007, the executive director of
685	the Department of Revenue, after consultation with the Revenue
686	Estimating Conference, shall determine and publish on the
687	Department of Revenue's website and in the next available issue
688	of the Florida Administrative Weekly the compound annual growth
689	rate in per capita property tax levies for each county and
690	municipality, exclusive of voted levies, calculated from fiscal
691	year 2001-2002 through fiscal year 2006-2007, based on the April
692	1 official population estimates of 2001 and 2006, respectively,
693	for each jurisdiction pursuant to s. 186.901, exclusive of
694	inmate and patient populations. The determination and
695	publication made pursuant to this subsection is not subject to
696	the provisions of chapter 120.
697	(8)  The millage rate of a county or municipality,
698	municipal service taxing unit of that county, and any special
699	district dependent to that county or municipality may exceed in
700	any year the maximum millage rate calculated pursuant to this
701	section if the total county ad valorem taxes levied or total
702	municipal ad valorem taxes levied, as defined in s. 200.001, do
703	not exceed the maximum total county ad valorem taxes levied or
704	maximum total municipal ad valorem taxes levied, as defined in
705	s. 200.001, respectively. Voted millage, as defined in s.
706	200.001, and taxes levied by a municipality or independent
707	special district that has levied ad valorem taxes for less than
708	5 years are not subject to the limitation on millage rates
709	provided by this section. Total taxes levied may exceed the
710	maximum calculated pursuant to this section as a result of an
711	increase in taxable value above that certified in s. 200.065(1)
712	if such increase is less than the percentage amounts contained
713	in s. 200.065(6); however, if such increase in taxable value
714	exceeds the percentage amounts contained in s. 200.065(6),
715	millage rates subject to this section must be reduced so that
716	total taxes levied do not exceed the maximum.
717	Section 9.  The executive director of the Department of
718	Revenue is authorized, and all conditions are deemed met, to
719	adopt emergency rules under ss. 120.536(1) and 120.54(4),
720	Florida Statutes, for the purpose of implementing this act.
721	Notwithstanding any other provision of law, such emergency rules
722	shall remain in effect for 18 months after the date of adoption
723	and may be renewed during the pendency of procedures to adopt
724	rules addressing the subject of the emergency rules.
725	Section 10.  To the extent that the deadlines and
726	timeframes in current law are inconsistent with implementing the
727	requirements of this act, the executive director of the
728	Department of Revenue may extend the time periods specified by
729	statute or rule for the local government millage and budget
730	adoption process for the 2007 calendar year. The executive
731	director of the Department of Revenue may grant such extensions
732	at his or her own initiation or at the written request of a
733	local government. Such extensions may not exceed 21 calendar
734	days.
735	Section 11.  For state fiscal years 2007-2008 and 2008-
736	2009, the millage rate levied in 2006 may, at the option of a
737	county or municipality, be used for purposes of determining
738	fiscal hardship under s. 218.075, Florida Statutes, and
739	eligibility under s. 339.2816, Florida Statutes.
740	Section 12.  Effective August 1, 2007, section 3 of chapter
741	2006-311, Laws of Florida, is repealed.
742	Section 13.  Section 193.155, Florida Statutes, is amended
743	to read:
744	193.155  Homestead assessments.--
745	(1)  Homestead property shall be assessed under the
746	provisions of s. 4(c), Art. VII of the State Constitution,
747	pursuant to s. 27, Art. XII of the State Constitution, at just
748	value as of January 1, 1994. Property receiving the homestead
749	exemption after January 1, 1994, shall be assessed at just value
750	as of January 1 of the year in which the property receives the
751	exemption.
752	(1)  Beginning in 1995, or the year following the year the
753	property receives homestead exemption, whichever is later, the
754	property shall be reassessed annually on January 1. Any change
755	resulting from such reassessment shall not exceed the lower of
756	the following:
757	(a)  Three percent of the assessed value of the property
758	for the prior year; or
759	(b)  The percentage change in the Consumer Price Index for
760	All Urban Consumers, U.S. City Average, all items 1967=100, or
761	successor reports for the preceding calendar year as initially
762	reported by the United States Department of Labor, Bureau of
763	Labor Statistics.
764	(2)  Homestead property shall continue to be assessed under
765	the provisions of s. 4(c), Art. VII of the State Constitution,
766	pursuant to s. 27, Art. XII of the State Constitution, so long
767	as, on January 1 of any year, the sum of the exemption that the
768	property would have been entitled to under s. 6(a) through (d),
769	Art. VII of the State Constitution, as it existed on December
770	31, 2007, and the difference between the homestead's just value
771	and its assessed value determined pursuant to s. 4(c), Art. VII
772	of the State Constitution, as it existed on December 31, 2007,
773	is greater than the exemption provided in s. 6(a), Art. VII of
774	the State Constitution. After the exemption provided in s. 6(a),
775	Art. VII of the State Constitution exceeds the sum referred to
776	above in any year, the homestead may not be assessed under the
777	provisions of s. 4(c), Art. VII of the State Constitution.
778	(2)  If the assessed value of the property as calculated
779	under subsection (1) exceeds the just value, the assessed value
780	of the property shall be lowered to the just value of the
781	property.
782	(3)  Except as provided in this subsection, Property
783	assessed under this section shall be assessed at just value as
784	of January 1 of the year following a change of ownership and is
785	not eligible for assessment under this section. Thereafter, the
786	annual changes in the assessed value of the property are subject
787	to the limitations in subsections (1) and (2). For the purpose
788	of this section, a change in ownership means any sale,
789	foreclosure, or transfer of legal title or beneficial title in
790	equity to any person, except as provided in this subsection.
791	There is no change of ownership if:
792	(a)  Subsequent to the change or transfer, the same person
793	is entitled to the homestead exemption as was previously
794	entitled and:
795	1.  The transfer of title is to correct an error;
796	2.  The transfer is between legal and equitable title; or
797	3.  The change or transfer is by means of an instrument in
798	which the owner is listed as both grantor and grantee of the
799	real property and one or more other individuals are additionally
800	named as grantee. However, if any individual who is additionally
801	named as a grantee applies for a homestead exemption on the
802	property, the application shall be considered a change of
803	ownership;
804	(b)  The transfer is between husband and wife, including a
805	transfer to a surviving spouse or a transfer due to a
806	dissolution of marriage;
807	(c)  The transfer occurs by operation of law under s.
808	732.4015; or
809	(d)  Upon the death of the owner, the transfer is between
810	the owner and another who is a permanent resident and is legally
811	or naturally dependent upon the owner.
812	(4)(a)  Except as provided in paragraph (b), changes,
813	additions, or improvements to homestead property shall be
814	assessed at just value as of the first January 1 after the
815	changes, additions, or improvements are substantially completed.
816	If a change, addition, or improvement to homestead property
817	assessed under this section results in failure to meet the
818	condition required under subsection (2), the property shall no
819	longer qualify for assessment under this section.
820	(b)  Changes, additions, or improvements that replace all
821	or a portion of homestead property damaged or destroyed by
822	misfortune or calamity shall not increase the homestead
823	property's assessed value when the square footage of the
824	homestead property as changed or improved does not exceed 110
825	percent of the square footage of the homestead property before
826	the damage or destruction. Additionally, the homestead
827	property's assessed value shall not increase if the total square
828	footage of the homestead property as changed or improved does
829	not exceed 1,500 square feet. Changes, additions, or
830	improvements that do not cause the total to exceed 110 percent
831	of the total square footage of the homestead property before the
832	damage or destruction or that do not cause the total to exceed
833	1,500 total square feet shall be reassessed as provided under
834	subsection (1). The homestead property's assessed value shall be
835	increased by the just value of that portion of the changed or
836	improved homestead property which is in excess of 110 percent of
837	the square footage of the homestead property before the damage
838	or destruction or of that portion exceeding 1,500 square feet.
839	Homestead property damaged or destroyed by misfortune or
840	calamity which, after being changed or improved, has a square
841	footage of less than 100 percent of the homestead property's
842	total square footage before the damage or destruction shall be
843	assessed pursuant to subsection (5). This paragraph applies to
844	changes, additions, or improvements commenced within 3 years
845	after the January 1 following the damage or destruction of the
846	homestead.
847	(c)  Changes, additions, or improvements that replace all
848	or a portion of real property that was damaged or destroyed by
849	misfortune or calamity shall be assessed upon substantial
850	completion as if such damage or destruction had not occurred and
851	in accordance with paragraph (b) if the owner of such property:
852	1.  Was permanently residing on such property when the
853	damage or destruction occurred;
854	2.  Was not entitled to receive homestead exemption on such
855	property as of January 1 of that year; and
856	3.  Applies for and receives homestead exemption on such
857	property the following year.
858	(d)  Changes, additions, or improvements include
859	improvements made to common areas or other improvements made to
860	property other than to the homestead property by the owner or by
861	an owner association, which improvements directly benefit the
862	homestead property. Such changes, additions, or improvements
863	shall be assessed at just value, and the just value shall be
864	apportioned among the parcels benefiting from the improvement.
865	(5)  When property is destroyed or removed and not
866	replaced, the assessed value of the parcel shall be reduced by
867	the assessed value attributable to the destroyed or removed
868	property. If the destruction or removal of homestead property
869	assessed under this section results in failure to meet the
870	condition required under subsection (2), the property shall no
871	longer qualify for assessment under this section.
872	(6)  Only property that receives a homestead exemption is
873	subject to this section. No portion of property that is assessed
874	solely on the basis of character or use pursuant to s. 193.461
875	or s. 193.501, or assessed pursuant to s. 193.505, is subject to
876	this section. When property is assessed under s. 193.461, s.
877	193.501, or s. 193.505 and contains a residence under the same
878	ownership, the portion of the property consisting of the
879	residence and curtilage must be assessed separately, pursuant to
880	s. 193.011, for the assessment to be subject to the limitation
881	in this section.
882	(7)  If a person received a homestead exemption limited to
883	that person's proportionate interest in real property, the
884	provisions of this section apply only to that interest.
885	(8)  Erroneous assessments of homestead property assessed
886	under this section may be corrected in the following manner:
887	(a)  If errors are made in arriving at any assessment under
888	this section due to a material mistake of fact concerning an
889	essential characteristic of the property, the just value and
890	assessed value must be recalculated for every such year,
891	including the year in which the mistake occurred.
892	(b)  If changes, additions, or improvements are not
893	assessed at just value as of the first January 1 after they were
894	substantially completed, the property appraiser shall determine
895	the just value for such changes, additions, or improvements for
896	the year they were substantially completed. Assessments for
897	subsequent years shall be corrected, applying this section if
898	applicable.
899	(c)  If back taxes are due pursuant to s. 193.092, the
900	corrections made pursuant to this subsection shall be used to
901	calculate such back taxes.
902	(9)  If the property appraiser determines that for any year
903	or years within the prior 10 years a person who was not entitled
904	to the homestead property assessment limitation granted under
905	this section was granted the homestead property assessment
906	limitation, the property appraiser making such determination
907	shall record in the public records of the county a notice of tax
908	lien against any property owned by that person in the county,
909	and such property must be identified in the notice of tax lien.
910	Such property that is situated in this state is subject to the
911	unpaid taxes, plus a penalty of 50 percent of the unpaid taxes
912	for each year and 15 percent interest per annum. However, when a
913	person entitled to exemption pursuant to s. 196.031
914	inadvertently receives the limitation pursuant to this section
915	following a change of ownership, the assessment of such property
916	must be corrected as provided in paragraph (8)(a), and the
917	person need not pay the unpaid taxes, penalties, or interest.
918	Section 14.  Section 193.1551, Florida Statutes, is amended
919	to read:
920	193.1551  Assessment of certain homestead property damaged
921	in 2004 named storms.--Notwithstanding the provisions of s.
922	193.155(4), the assessment at just value for changes, additions,
923	or improvements to homestead property assessed under the
924	provisions of s. 4(c), Art. VII of the State Constitution,
925	pursuant to s. 27, Art. XII of the State Constitution, which was
926	rendered uninhabitable in one or more of the named storms of
927	2004 shall be limited to the square footage exceeding 110
928	percent of the homestead property's total square footage.
929	Additionally, homes having square footage of 1,350 square feet
930	or less which were rendered uninhabitable may rebuild up to
931	1,500 total square feet and the increase in square footage shall
932	not be considered as a change, an addition, or an improvement
933	that is subject to assessment at just value. The provisions of
934	this section are limited to homestead properties in which
935	repairs are completed by January 1, 2008, and apply
936	retroactively to January 1, 2005.
937	Section 15.  Subsections (1), (2), (3), and (4) of section
938	196.031, Florida Statutes, are amended to read:
939	196.031  Exemption of homesteads.--
940	(1)  Every person who, on January 1, has the legal title or
941	beneficial title in equity to real property in this state and
942	who resides thereon and in good faith makes the same his or her
943	permanent residence, or the permanent residence of another or
944	others legally or naturally dependent upon such person, is
945	entitled to an exemption from all taxation, except for
946	assessments for special benefits, of 75 percent of the just
947	value up to $200,000 and 15 percent of the just value from
948	$200,001 up to $500,000 up to the assessed valuation of $5,000
949	on the residence and contiguous real property, as defined in s.
950	6, Art. VII of the State Constitution. The $500,000 threshold
951	shall be adjusted each year by the percentage change in per
952	capita Florida personal income, as defined in s. 200.001. The
953	exemption may not be less than $50,000; however, for low-income
954	seniors who meet the eligibility criteria under s. 196.075, the
955	exemption may not be less than $100,000. Such title may be held
956	by the entireties, jointly, or in common with others, and the
957	exemption may be apportioned among such of the owners as shall
958	reside thereon, as their respective interests shall appear. If
959	only one of the owners of an estate held by the entireties or
960	held jointly with the right of survivorship resides on the
961	property, that owner is allowed an exemption as specified in
962	this subsection of up to the assessed valuation of $5,000 on the
963	residence and contiguous real property. However, no such
964	exemption of more than the amount specified in this subsection
965	$5,000 is allowed to any one person or on any one dwelling
966	house, except that an exemption up to the amount specified in
967	this subsection assessed valuation of $5,000 may be allowed on
968	each apartment or mobile home occupied by a tenant-stockholder
969	or member of a cooperative corporation and on each condominium
970	parcel occupied by its owner. Except for owners of an estate
971	held by the entireties or held jointly with the right of
972	survivorship, the amount of the exemption may not exceed the
973	proportionate assessed valuation of all owners who reside on the
974	property. Before such exemption may be granted, the deed or
975	instrument shall be recorded in the official records of the
976	county in which the property is located. The property appraiser
977	may request the applicant to provide additional ownership
978	documents to establish title.
979	(2)  For persons whose homestead property is assessed under
980	s. 4(c), Art. VII of the State Constitution, pursuant to s. 27,
981	Art. XII of the State Constitution, the exemption provided in
982	subsection (1) is limited to the exemption to which they would
983	have been entitled under s. 6(a) through (d), Art. VII of the
984	State Constitution as it existed on December 31, 2007.
985	(3)(2)  As used in subsection (1), the term "cooperative
986	corporation" means a corporation, whether for profit or not for
987	profit, organized for the purpose of owning, maintaining, and
988	operating an apartment building or apartment buildings or a
989	mobile home park to be occupied by its stockholders or members;
990	and the term "tenant-stockholder or member" means an individual
991	who is entitled, solely by reason of his or her ownership of
992	stock or membership in a cooperative corporation, as evidenced
993	in the official records of the office of the clerk of the
994	circuit court of the county in which the apartment building is
995	located, to occupy for dwelling purposes an apartment in a
996	building owned by such corporation or to occupy for dwelling
997	purposes a mobile home which is on or a part of a cooperative
998	unit.  A corporation leasing land for a term of 98 years or more
999	for the purpose of maintaining and operating a cooperative
1000	thereon shall be deemed the owner for purposes of this
1001	exemption.
1002	(4)(3)(a)  For every person who is entitled to the
1003	exemption provided in subsection (1), who is a permanent
1004	resident of this state, and who is 65 years of age or older, the
1005	exemption is increased to $10,000 of assessed valuation for
1006	taxes levied by governing bodies of counties, municipalities,
1007	and special districts.
1008	(b)  For every person who is entitled to the exemption
1009	provided in subsection (1), who has been a permanent resident of
1010	this state for the 5 consecutive years prior to claiming the
1011	exemption under this subsection, and who qualifies for the
1012	exemption granted pursuant to s. 196.202 as a totally and
1013	permanently disabled person, the exemption is increased to
1014	$9,500 of assessed valuation for taxes levied by governing
1015	bodies of counties, municipalities, and special districts.
1016	(c)  No homestead shall be exempted under both paragraphs
1017	(a) and (b). In no event shall the combined exemptions of s.
1018	196.202 and paragraph (a) or paragraph (b) exceed $10,000.
1019	(d)  For every person who is entitled to the exemption
1020	provided in subsection (1) and who is a permanent resident of
1021	this state, the exemption is increased to a total of $25,000 of
1022	assessed valuation for taxes levied by governing bodies of
1023	school districts.
1024	(e)  For every person who is entitled to the exemption
1025	provided in subsection (1) and who is a resident of this state,
1026	the exemption is increased to a total of $25,000 of assessed
1027	valuation for levies of taxing authorities other than school
1028	districts. The exemption provided in subsection (1) does
1029	However, the increase provided in this paragraph shall not apply
1030	with respect to the assessment roll of a county unless and until
1031	the roll of that county has been approved by the executive
1032	director pursuant to s. 193.1142.
1033	(4)  The property appraisers of the various counties shall
1034	each year compile a list of taxable property and its value
1035	removed from the assessment rolls of each school district as a
1036	result of the excess of exempt value above that amount allowed
1037	for nonschool levies as provided in subsections (1) and (3), as
1038	well as a statement of the loss of tax revenue to each school
1039	district from levies other than the minimum financial effort
1040	required pursuant to s. 1011.60(6), and shall deliver a copy
1041	thereof to the Department of Revenue upon certification of the
1042	assessment roll to the tax collector.
1043	Section 16.  Section 196.002, Florida Statutes, is amended
1044	to read:
1045	196.002  Legislative intent.--For the purposes of
1046	assessment roll recordkeeping and reporting,:
1047	(1)  The increase in the homestead exemption provided in s.
1048	196.031(3)(d) shall be reported separately for those persons
1049	entitled to exemption under paragraph (a) or paragraph (b) of s.
1050	196.031(3) and for those persons entitled to exemption under s.
1051	196.031(1) but not under said paragraphs; and
1052	(2)  the exemptions authorized by each provision of this
1053	chapter shall be reported separately for each category of
1054	exemption in each such provision, both as to total value
1055	exempted and as to the number of exemptions granted.
1056	Section 17.  Paragraph (b) of subsection (2) of section
1057	197.252, Florida Statutes, is amended to read:
1058	197.252  Homestead tax deferral.--
1059	(2)
1060	(b)  If the applicant is 65 years of age or older entitled
1061	to claim the increased exemption by reason of age and residency
1062	as provided in s. 196.031(3)(a), approval of the application
1063	shall defer that portion of the ad valorem taxes plus non-ad
1064	valorem assessments which exceeds 3 percent of the applicant's
1065	household income for the prior calendar year. If any applicant's
1066	household income for the prior calendar year is less than
1067	$10,000, or is less than the amount of the household income
1068	designated for the additional homestead exemption pursuant to s.
1069	196.075, and the applicant is 65 years of age or older, approval
1070	of the application shall defer the ad valorem taxes plus non-ad
1071	valorem assessments in their entirety.
1072	Section 18.  Section 196.183, Florida Statutes, is created
1073	to read:
1074	196.183  Exemption for tangible personal property.--
1075	(1)  Each tangible personal property tax return is eligible
1076	for an exemption from ad valorem taxation of up to $25,000 of
1077	assessed value. A single return must be filed for each site in
1078	the county where the owner of tangible personal property
1079	transacts business. Owners of freestanding property placed at
1080	multiple sites, other than sites where the owner transacts
1081	business, must file a single return, including all such property
1082	located in the county. Freestanding property placed at multiple
1083	sites includes vending and amusement machines, LP/propane tanks,
1084	utility and cable company property, billboards, leased
1085	equipment, and similar property that is not customarily located
1086	in the offices, stores, or plants of the owner, but is placed
1087	throughout the county. Railroads, private carriers, and other
1088	companies assessed pursuant to s. 193.085 shall be allowed one
1089	$25,000 exemption for each county to which the value of their
1090	property is allocated.
1091	(2)  The requirement that an annual tangible personal
1092	property tax return pursuant to s. 193.052 be filed for
1093	taxpayers owning taxable property the value of which, as listed
1094	on the return, does not exceed the exemption provided in this
1095	section is waived. In order to qualify for this waiver, a
1096	taxpayer must file an initial return on which the exemption is
1097	taken. If, in subsequent years, the taxpayer owns taxable
1098	property the value of which, as listed on the return, exceeds
1099	the exemption, the taxpayer is obligated to file a return. The
1100	taxpayer may again qualify for the waiver only after filing a
1101	return on which the value as listed on the return does not
1102	exceed the exemption. A return filed or required to be filed
1103	shall be considered an application filed or required to be filed
1104	for the exemption under this section.
1105	(3)  The exemption provided in this section does not apply
1106	in any year a taxpayer fails to file a return that is not waived
1107	pursuant to subsection (2). Any taxpayer who received a waiver
1108	pursuant to subsection (2) and who owns taxable property the
1109	value of which, as listed on the return, exceeds the exemption
1110	in a subsequent year and who fails to file a return with the
1111	property appraiser is subject to the penalty contained in s.
1112	193.072(1)(a) calculated without the benefit of the exemption
1113	pursuant to this section. Any taxpayer claiming more exemptions
1114	than allowed pursuant to subsection (1) is subject to the taxes
1115	exempted as a result of wrongfully claiming the additional
1116	exemptions plus 15 percent interest per annum and a penalty of
1117	50 percent of the taxes exempted.
1118	(4)  The exemption provided in this section does not apply
1119	to a mobile home that is presumed to be tangible personal
1120	property pursuant to s. 193.075(2).
1121	Section 19.  Section 193.017, Florida Statutes, is amended
1122	to read:
1123	(Substantial rewording of section. See
1124	s. 193.017, F.S., for present text.)
1125	193.017  Assessment of structural improvements on land
1126	owned by a community land trust and used to provide affordable
1127	housing.--
1128	(1)  As used in this section, the term "community land
1129	trust" means a nonprofit entity that is qualified as charitable
1130	under s. 501(c)(3) of the Internal Revenue Code and has as one
1131	of its purposes the acquisition of land to be held in perpetuity
1132	for the primary purpose of providing affordable homeownership.
1133	(2)  A community land trust may convey structural
1134	improvements located on specific parcels of such land which are
1135	identified by a legal description contained in and subject to a
1136	ground lease having a term of at least 99 years to natural
1137	persons or families who meet the extremely-low, very-low, low,
1138	and moderate income limits, as specified in s. 420.0004, or the
1139	income limits for workforce housing, as defined in s.
1140	420.5095(3). A community land trust shall retain a preemptive
1141	option to purchase any structural improvements on the land at a
1142	price determined by a formula specified in the ground lease
1143	which is designed to ensure that the structural improvements
1144	remain affordable.
1145	(3)  In arriving at just valuation under s. 193.011, a
1146	structural improvement that provides affordable housing on land
1147	owned by a community land trust and subject to a 99-year or
1148	longer ground lease shall be assessed using the following
1149	criteria:
1150	(a)  The amount a willing purchaser would pay a willing
1151	seller shall be limited to the amount determined by the formula
1152	in the ground lease.
1153	(b)  If the ground lease and all amendments and supplements
1154	thereto, or a memorandum documenting how such lease and
1155	amendments or supplements restrict the price at which the
1156	improvements may be sold, is recorded in the official public
1157	records of the county in which the leased land is located, the
1158	recorded lease and any amendments and supplements, or the
1159	recorded memorandum, shall be deemed a land use regulation
1160	during the term of the lease as amended or supplemented.
1161	Section 20.  Section 193.803, Florida Statutes, is created
1162	to read:
1163	193.803  Assessment of eligible rental property used for
1164	workforce and affordable housing; classification.--
1165	(1)  Upon the property owner's application on a form
1166	prescribed by the Department of Revenue, the property appraiser
1167	shall annually classify for assessment purposes all eligible
1168	property used for workforce rental housing or affordable rental
1169	housing. Eligibility shall be as provided in this section.
1170	(2)  A property owner whose eligible property is denied
1171	classification as workforce rental housing or affordable rental
1172	housing by the property appraiser may appeal to the value
1173	adjustment board. The property appraiser shall notify the
1174	property owner in writing of the denial of the workforce rental
1175	housing or affordable rental housing classification on or before
1176	July 1 of the year for which the application was filed. The
1177	written notification must advise the property owner of his or
1178	her right to appeal the denial of classification to the value
1179	adjustment board and must contain the deadline for filing an
1180	appeal. The property appraiser shall have available at his or
1181	her office a list, by property owner, of all applications for
1182	classification received, and the list must identify whether or
1183	not the classification requested was granted.
1184	(3)(a)  Eligible property may not be classified as
1185	workforce rental housing or affordable rental housing unless an
1186	application is filed on or before March 1 of each year. Before
1187	approving a classification, the property appraiser may require
1188	the property owner to furnish such information as may reasonably
1189	be required to establish that the property was actually used as
1190	required by this section. Failure by a property owner to apply
1191	for classification of eligible property as workforce rental
1192	housing or affordable rental housing by March 1 constitutes a 1-
1193	year waiver of the privilege granted under this section for
1194	workforce rental housing assessment or affordable rental housing
1195	assessment. However, a property owner who is qualified to
1196	receive a workforce rental housing classification or an
1197	affordable rental housing classification but who fails to file
1198	an application by March 1, may file an application for the
1199	classification, and may file, under s. 194.011(3), a petition
1200	with the value adjustment board requesting that the
1201	classification be granted. The petition may be filed at any time
1202	during the taxable year on or before the 25th day following the
1203	mailing of the assessment notice by the property appraiser as
1204	required under s. 194.011(1). Notwithstanding the provisions of
1205	s. 194.013, the applicant must pay a nonrefundable fee of $15
1206	upon filing the petition. Upon review of the petition, if the
1207	person is qualified to receive the classification and
1208	demonstrates particular extenuating circumstances judged by the
1209	property appraiser or the value adjustment board to warrant
1210	granting the classification, the property appraiser or the value
1211	adjustment board may grant the classification. An owner of
1212	property classified as workforce rental housing or affordable
1213	rental housing in the previous tax year whose ownership or use
1214	has not changed may reapply on a short form prescribed by the
1215	department. A county may, at the request of the property
1216	appraiser and by a majority vote of its governing body, waive
1217	the requirement that an annual application or statement be made
1218	for the renewal of the classification of property within the
1219	county as workforce rental housing or affordable rental housing
1220	after an initial classification is granted by the property
1221	appraiser. Such waiver may be revoked by a majority vote of the
1222	governing body of the county. Notwithstanding such waiver, an
1223	application must be refiled when any property granted the
1224	classification is sold or otherwise disposed of, when the
1225	ownership changes in any manner, when the applicant ceases to
1226	use the property as workforce rental housing or affordable
1227	rental housing, or when the status of the owner changes so as to
1228	change the classified status of the property.
1229	(b)  For purposes of granting a workforce rental housing or
1230	affordable rental housing classification for January 1, 2008,
1231	only, the term "extenuating circumstances" as used in paragraph
1232	(a) includes the failure of the property owner to return the
1233	application for classification by March 1, 2008.
1234	(4)  The following types of property are eligible to be
1235	classified by a property appraiser as workforce rental housing
1236	or affordable rental housing property, and shall be assessed
1237	based upon their character and use and as further described in
1238	this section:
1239	(a)  Property that is funded and rent restricted by the
1240	United States Department of Housing and Urban Development under
1241	s. 8 of the United States Housing Act of 1937 and that provides
1242	affordable housing for eligible persons as defined by s. 159.603
1243	or the elderly, extremely-low-income persons, or very-low-income
1244	persons as specified in s. 420.0004.
1245	(b)  Rental property for multifamily housing, commercial
1246	fishing workers and farmworkers, families, persons who are
1247	homeless, or the elderly which is funded and rent restricted by
1248	the Florida Housing Finance Corporation under s. 420.5087, s.
1249	420.5089, s. 420.509, or s. 420.5095, the State Housing
1250	Initiatives Partnership Program under s. 420.9072, s. 420.9075,
1251	or s. 42 of the Internal Revenue Code of 1986, 26 U.S.C. s. 42;
1252	the HOME Investment Partnership Program under the Cranston-
1253	Gonzalez National Affordable Housing Act, 42 U.S.C. ss. 12741 et
1254	seq.; or the Federal Home Loan Bank's Affordable Housing Program
1255	established pursuant to the Financial Institutions Reform,
1256	Recovery and Enforcement Act of 1989, Pub. L. No. 101-73.
1257	(c)  Multifamily residential rental property of 10 or more
1258	units which is certified by the local public housing agency as
1259	having 100 percent of its units used to provide affordable
1260	housing for extremely-low-income persons, very-low-income
1261	persons, low-income persons, or moderate-income persons as
1262	specified in s. 420.0004 and which is subject to a land use
1263	agreement or other agreement that is recorded in the official
1264	records of the county in which the property is located and which
1265	recorded agreement restricts the use of the property to
1266	affordable housing for a period of at least 20 years.
1267	(5)  The property appraiser shall remove from the
1268	classification of workforce rental housing or affordable rental
1269	housing any properties for which the classified use has been
1270	abandoned or discontinued, the property has been diverted to
1271	another use, or the participation in and eligibility for the
1272	programs specified in this section has been terminated. Such
1273	removed property shall be assessed at just value under s.
1274	193.011.
1275	(6)  In years in which the proper application for
1276	classification as workforce rental housing or affordable rental
1277	housing has been made and granted, the assessment of such
1278	property shall be based upon its use as workforce rental housing
1279	or affordable rental housing and by applying the following
1280	methodologies, subject to the provisions of subsection (7):
1281	(a)  Property used for workforce rental housing or
1282	affordable rental housing as described in subsection (4) shall
1283	be assessed under the income approach using the actual net
1284	operating income.
1285	(b)  Property used for workforce rental housing and
1286	affordable rental housing which has received low-income housing
1287	tax credits from the Florida Housing Finance Corporation under
1288	s. 420.5099 shall be assessed under the income approach using
1289	the actual net operating income and the following applies:
1290	1.  The tax credits granted and the financing generated by
1291	the tax credits may not be considered as income.
1292	2.  The actual rental income from rent-restricted units in
1293	such property shall be used by the property appraiser.
1294	3.  Any costs paid with the tax credits and costs paid with
1295	the proceeds from additional financing under chapter 420 may not
1296	be included as income.
1297	(7)  By April 1 of each year, the property owner must
1298	provide the property appraiser with a return on a form and in a
1299	manner prescribed by the Department of Revenue which includes a
1300	rent roll and an income and expense statement for the preceding
1301	year. After a review of the rent roll and the income and expense
1302	statement, the property appraiser may request additional
1303	information from the property owner as may be reasonably
1304	required to consider the methodologies in subsection (6).
1305	Failure to timely provide the property appraiser with the
1306	requested information, including failure to meet any extension
1307	that may be granted for the submission of information, shall
1308	result in an estimated assessment based on the best available
1309	information instead of an assessment based on the methodologies
1310	provided in subsection (6). Such assessment shall be deemed to
1311	be prima facie correct and may be included on the tax roll, and
1312	taxes may be extended on the tax roll in the same manner as for
1313	all other taxes.
1314	(8)  It is the duty of the owner of any property used for
1315	workforce rental housing or affordable rental housing that has
1316	been granted the classification for assessment under this
1317	section who is not required to file an annual application or
1318	statement to notify the property appraiser promptly whenever the
1319	use of the property, or the status or condition of the owner,
1320	changes so as to change the classified status of the property.
1321	If any property owner fails to so notify the property appraiser
1322	and the property appraiser determines that for any year within
1323	the prior 10 years the owner was not entitled to receive such
1324	classification, the owner of the property is subject to the
1325	taxes otherwise due and owing as a result of such failure plus
1326	15 percent interest per annum and a penalty of 50 percent of the
1327	additional taxes owed. It is the duty of the property appraiser
1328	making such determination to record in the public records of the
1329	county in which the rental property is located a notice of tax
1330	lien against any property owned by that person or entity in the
1331	county, and such property must be identified in the notice of
1332	tax lien. Such property is subject to the payment of all taxes
1333	and penalties. Such lien, when filed, attaches to any property
1334	identified in the notice of tax lien owned by the person or
1335	entity that illegally or improperly received the classification.
1336	If such person or entity no longer owns property in that county
1337	but owns property in another county or counties in the state,
1338	the property appraiser shall record in such other county or
1339	counties a notice of tax lien identifying the property owned by
1340	such person or entity in such county or counties which becomes a
1341	lien against the identified property.
1342	Section 21.  Section 196.1978, Florida Statutes, is amended
1343	to read:
1344	196.1978  Affordable housing property exemption.--Property
1345	used to provide affordable housing serving eligible persons as
1346	defined by s. 159.603(7) and natural persons or families meeting
1347	the extremely-low, very-low, low, or moderate persons meeting
1348	income limits specified in s. 420.0004 s. 420.0004(8), (10),
1349	(11), and (15), which property is owned entirely by a nonprofit
1350	entity that which is a corporation not for profit which is
1351	qualified as charitable under s. 501(c)(3) of the Internal
1352	Revenue Code and which complies with Rev. Proc. 96-32, 1996-1
1353	C.B. 717 or a limited partnership, the sole general partner of
1354	which is a corporation not for profit which is qualified as
1355	charitable under s. 501(c)(3) of the Internal Revenue Code and
1356	which complies with Rev. Proc. 96-32, 1996-1 C.B. 717, shall be
1357	considered property owned by an exempt entity and used for a
1358	charitable purpose, and those portions of the affordable housing
1359	property which provide housing to natural persons or families
1360	that meet the extremely-low, very-low, low, or moderate income
1361	limits specified individuals with incomes as defined in s.
1362	420.0004 s. 420.0004(10) and (15) shall be exempt from ad
1363	valorem taxation to the extent authorized in s. 196.196. All
1364	property identified in this section shall comply with the
1365	criteria for determination of exempt status to be applied by
1366	property appraisers on an annual basis as defined in s. 196.195.
1367	The Legislature intends that any property owned by a limited
1368	liability company or a limited partnership that which is
1369	disregarded as an entity for federal income tax purposes
1370	pursuant to Treasury Regulation 301.7701-3(b)(1)(ii) shall be
1371	treated as owned by its sole member or sole general partner. The
1372	exemption provided in this section also extends to land that is
1373	owned by an exempt entity and that is subject to a 99-year or
1374	longer ground lease for the purpose of providing affordable
1375	homeownership.
1376	Section 22.  Paragraph (a) of subsection (1) and paragraphs
1377	(b) and (c) of subsection (2) of section 192.0105, Florida
1378	Statutes, are amended to read:
1379	192.0105  Taxpayer rights.--There is created a Florida
1380	Taxpayer's Bill of Rights for property taxes and assessments to
1381	guarantee that the rights, privacy, and property of the
1382	taxpayers of this state are adequately safeguarded and protected
1383	during tax levy, assessment, collection, and enforcement
1384	processes administered under the revenue laws of this state. The
1385	Taxpayer's Bill of Rights compiles, in one document, brief but
1386	comprehensive statements that summarize the rights and
1387	obligations of the property appraisers, tax collectors, clerks
1388	of the court, local governing boards, the Department of Revenue,
1389	and taxpayers. Additional rights afforded to payors of taxes and
1390	assessments imposed under the revenue laws of this state are
1391	provided in s. 213.015. The rights afforded taxpayers to assure
1392	that their privacy and property are safeguarded and protected
1393	during tax levy, assessment, and collection are available only
1394	insofar as they are implemented in other parts of the Florida
1395	Statutes or rules of the Department of Revenue. The rights so
1396	guaranteed to state taxpayers in the Florida Statutes and the
1397	departmental rules include:
1398	(1)  THE RIGHT TO KNOW.--
1399	(a)  The right to be mailed notice of proposed property
1400	taxes and proposed or adopted non-ad valorem assessments (see
1401	ss. 194.011(1), 200.065(2)(b) and (d) and (14)(a) (13)(a), and
1402	200.069). The notice must also inform the taxpayer that the
1403	final tax bill may contain additional non-ad valorem assessments
1404	(see s. 200.069(10)).
1405	(2)  THE RIGHT TO DUE PROCESS.--
1406	(b)  The right to petition the value adjustment board over
1407	objections to assessments, denial of exemption, denial of
1408	agricultural classification, denial of historic classification,
1409	denial of high-water recharge classification, denial of
1410	workforce rental housing or affordable rental housing
1411	classification, disapproval of tax deferral, and any penalties
1412	on deferred taxes imposed for incorrect information willfully
1413	filed. Payment of estimated taxes does not preclude the right of
1414	the taxpayer to challenge his or her assessment (see ss.
1415	194.011(3), 196.011(6) and (9)(a), 196.151, 196.193(1)(c) and
1416	(5), 193.461(2), 193.503(7), 193.625(2), 193.803(2), 197.253(2),
1417	197.301(2), and 197.2301(11)).
1418	(c)  The right to file a petition for exemption, or
1419	agricultural classification, or workforce rental housing or
1420	affordable rental housing classification with the value
1421	adjustment board when an application deadline is missed, upon
1422	demonstration of particular extenuating circumstances for filing
1423	late (see ss. 193.461(3)(a), 193.803(3)(a), and 196.011(1), (7),
1424	(8), and (9)(c)).
1425	Section 23.  Subsection (2) of section 193.052, Florida
1426	Statutes, is amended to read:
1427	193.052  Preparation and serving of returns.--
1428	(2)  No return shall be required for real property the
1429	ownership of which is reflected in instruments recorded in the
1430	public records of the county in which the property is located,
1431	unless otherwise required in this title.  In order for land to
1432	be considered for agricultural classification under s. 193.461,
1433	or high-water recharge classification under s. 193.625, or
1434	workforce rental housing or affordable rental housing
1435	classification under s. 193.803, an application for
1436	classification must be filed on or before March 1 of each year
1437	with the property appraiser of the county in which the land is
1438	located, except as provided in s. 193.461(3)(a). The application
1439	must state that the lands on January 1 of that year were used
1440	primarily for bona fide commercial agricultural or high-water
1441	recharge purposes or for workforce rental housing or affordable
1442	rental housing classified under s. 193.803.
1443	Section 24.  Paragraph (d) of subsection (3) of section
1444	193.461, Florida Statutes, is amended to read:
1445	193.461  Agricultural lands; classification and assessment;
1446	mandated eradication or quarantine program.--
1447	(3)
1448	(d)  When property receiving an agricultural classification
1449	contains a residence under the same ownership, the portion of
1450	the property consisting of the residence and curtilage must be
1451	assessed separately, pursuant to s. 193.011, to qualify for the
1452	assessment limitation set forth in s. 193.155 or to qualify for
1453	the homestead exemption under s. 196.031(1). The remaining
1454	property may be classified under the provisions of paragraphs
1455	(a) and (b).
1456	Section 25.  Paragraph (d) of subsection (3) of section
1457	194.011, Florida Statutes, is amended to read:
1458	194.011  Assessment notice; objections to assessments.--
1459	(3)  A petition to the value adjustment board must be in
1460	substantially the form prescribed by the department.
1461	Notwithstanding s. 195.022, a county officer may not refuse to
1462	accept a form provided by the department for this purpose if the
1463	taxpayer chooses to use it. A petition to the value adjustment
1464	board shall describe the property by parcel number and shall be
1465	filed as follows:
1466	(d)  The petition may be filed, as to valuation issues, at
1467	any time during the taxable year on or before the 25th day
1468	following the mailing of notice by the property appraiser as
1469	provided in subsection (1).  With respect to an issue involving
1470	the denial of an exemption, an agricultural or high-water
1471	recharge classification application, an application for
1472	classification as historic property used for commercial or
1473	certain nonprofit purposes, an application for classification as
1474	workforce rental housing or affordable rental housing, or a
1475	deferral, the petition must be filed at any time during the
1476	taxable year on or before the 30th day following the mailing of
1477	the notice by the property appraiser under s. 193.461, s.
1478	193.503, s. 193.625, s. 193.803, or s. 196.193 or notice by the
1479	tax collector under s. 197.253.
1480	Section 26.  Subsection (1) of section 195.073, Florida
1481	Statutes, is amended to read:
1482	195.073  Classification of property.--All items required by
1483	law to be on the assessment rolls must receive a classification
1484	based upon the use of the property.  The department shall
1485	promulgate uniform definitions for all classifications.  The
1486	department may designate other subclassifications of property.
1487	No assessment roll may be approved by the department which does
1488	not show proper classifications.
1489	(1)  Real property must be classified according to the
1490	assessment basis of the land into the following classes:
1491	(a)  Residential, subclassified into categories, one
1492	category for homestead property and one for nonhomestead
1493	property:
1494	1.  Single family.
1495	2.  Mobile homes.
1496	3.  Multifamily.
1497	4.  Condominiums.
1498	5.  Cooperatives.
1499	6.  Retirement homes.
1500	(b)  Commercial and industrial.
1501	(c)  Agricultural.
1502	(d)  Nonagricultural acreage.
1503	(e)  High-water recharge.
1504	(f)  Historic property used for commercial or certain
1505	nonprofit purposes.
1506	(g)  Exempt, wholly or partially.
1507	(h)  Centrally assessed.
1508	(i)  Leasehold interests.
1509	(j)  Time-share property.
1510	(k)  Workforce rental housing and affordable rental housing
1511	property.
1512	(l)(k)  Other.
1513	Section 27.  Paragraph (a) of subsection (3) of section
1514	195.096, Florida Statutes, is amended to read:
1515	195.096  Review of assessment rolls.--
1516	(3)(a)  Upon completion of review pursuant to paragraph
1517	(2)(f), the department shall publish the results of reviews
1518	conducted under this section. The results must include all
1519	statistical and analytical measures computed under this section
1520	for the real property assessment roll as a whole, the personal
1521	property assessment roll as a whole, and independently for the
1522	following real property classes whenever the classes constituted
1523	5 percent or more of the total assessed value of real property
1524	in a county on the previous tax roll:
1525	1.  Residential property that consists of one primary
1526	living unit, including, but not limited to, single-family
1527	residences, condominiums, cooperatives, and mobile homes.
1528	2.  Residential property that consists of two or more
1529	primary living units.
1530	3.  Agricultural, high-water recharge, historic property
1531	used for commercial or certain nonprofit purposes, workforce
1532	rental housing and affordable rental housing property, and other
1533	use-valued property.
1534	4.  Vacant lots.
1535	5.  Nonagricultural acreage and other undeveloped parcels.
1536	6.  Improved commercial and industrial property.
1537	7.  Taxable institutional or governmental, utility, locally
1538	assessed railroad, oil, gas and mineral land, subsurface rights,
1539	and other real property.
1540
1541	When one of the above classes constituted less than 5 percent of
1542	the total assessed value of all real property in a county on the
1543	previous assessment roll, the department may combine it with one
1544	or more other classes of real property for purposes of
1545	assessment ratio studies or use the weighted average of the
1546	other classes for purposes of calculating the level of
1547	assessment for all real property in a county.  The department
1548	shall also publish such results for any subclassifications of
1549	the classes or assessment rolls it may have chosen to study.
1550	Section 28.  Section 200.186, Florida Statutes, is created
1551	to read:
1552	200.186  Maximum millage rates for the 2008-2009 fiscal
1553	year.--
1554	(1)  In the 2008-2009 fiscal year, a county, municipal
1555	service taxing units of that county, and special districts
1556	dependent to that county; a municipality and special districts
1557	dependent to that municipality; and an independent special
1558	district may levy a maximum millage that is determined as
1559	follows:
1560	(a)  The maximum millage rate shall be the rolled-back rate
1561	calculated pursuant to s. 200.065 and adjusted for growth in per
1562	capita Florida personal income, except that:
1563	1.  Ad valorem tax revenue levied in the 2007-2008 fiscal
1564	year, as used in the calculation of the rolled-back rate, shall
1565	be reduced by any tax revenue resulting from a millage rate
1566	approved by a super majority vote of the governing board of the
1567	taxing authority in excess of the maximum rate that could have
1568	been levied by a majority vote as provided in s. 200.185; and
1569	2.  The taxable value within the jurisdiction of each
1570	taxing authority, as used in the calculation of the rolled-back
1571	rate, shall be increased by the amount necessary to offset any
1572	reduction in taxable value occurring as a result of the
1573	amendments to the State Constitution contained in SJR 4B or HJR
1574	3B revising the homestead tax exemption and providing an
1575	exemption from ad valorem taxation for tangible personal
1576	property.
1577	(b)  If approved by a two-thirds vote of the governing
1578	body, a rate may be levied in excess of the rate calculated
1579	pursuant to paragraph (a) if the excess is not more than 67
1580	percent of the difference between the rolled-back rate
1581	calculated pursuant to s. 200.065, and the rate calculated in
1582	paragraph (a).
1583	(c)  A rate may be levied in excess of the millage rate
1584	allowed in paragraph (b) if the rate is approved by a unanimous
1585	vote of the governing body or if approved by a referendum of the
1586	voters.
1587	(2)  Any county or municipality that is in violation of
1588	this section shall forfeit the distribution of the local
1589	government half-cent sales tax revenues during the 12 months
1590	following a determination of noncompliance by the Department of
1591	Revenue, subject to the conditions provided in ss. 200.065 and
1592	218.63.
1593	(3)  The millage rate of a county or municipality,
1594	municipal service taxing unit of that county, and any special
1595	district dependent to that county or municipality may exceed in
1596	any year the maximum millage rate calculated pursuant to this
1597	section if the total county ad valorem taxes levied or total
1598	municipal ad valorem taxes levied, as defined in s. 200.001, do
1599	not exceed the maximum total county ad valorem taxes levied or
1600	maximum total municipal ad valorem taxes levied, as defined in
1601	s. 200.001, respectively. Total taxes levied may exceed the
1602	maximum calculated pursuant to this section as a result of an
1603	increase in taxable value above that certified in s. 200.065(1)
1604	if such increase is less than the percentage amounts contained
1605	in s. 200.065(6); however, if such increase in taxable value
1606	exceeds the percentage amounts contained in s. 200.065(6),
1607	millage rates subject to this section must be reduced so that
1608	total taxes levied do not exceed the maximum.
1609	(4)  If the amendments to the State Constitution contained
1610	in SJR 4B or HJR 3B revising the homestead tax exemption and
1611	providing an exemption from ad valorem taxation for tangible
1612	personal property, are approved by a vote of the electors, this
1613	section shall supersede the provisions of s. 200.185(5).
1614	Section 29.  If any law that is amended by this act was
1615	also amended by a law enacted during the 2007 Regular Session or
1616	any 2007 special session of the Legislature, such laws shall be
1617	construed as if they had been enacted during the same session of
1618	the Legislature, and full effect should be given to each if that
1619	is possible.
1620	Section 30.  Except as otherwise expressly provided in this
1621	act, this act and section 29 of this act shall take effect upon
1622	becoming a law, sections 13 through 28 of this act shall take
1623	effect only upon the effective date of amendments to the State
1624	Constitution contained in Senate Joint Resolution 4B or House
1625	Joint Resolution 3B revising the homestead tax exemption and
1626	providing an exemption from ad valorem taxation for tangible
1627	personal property and property used for workforce and affordable
1628	rental housing, and sections 13 through 28 of this act shall
1629	apply retroactively to the 2008 tax roll.

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