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 an exception for calculating the rolled-
14	back rate for certain counties; recognizing that certain
15	governmental units are municipalities; providing for
16	higher millage rates if adopted by certain required votes
17	of the governing body of the taxing authority or approved
18	by referendum; providing certain exceptions to the
19	limitations on millage rates; providing that a county or
20	municipality is subject to forfeiture of the distribution
21	of the local government half-cent sales tax revenues for
22	12 months if it or its municipal service taxing units or
23	dependent special districts do not comply with provisions
24	limiting maximum millage rates; requiring the tax
25	collector to hold revenues in escrow during the pendency
26	of any procedure to correct a millage rate or any
27	administrative or judicial challenge to such forfeiture;
28	specifying procedures that a county or municipality,
29	special district dependent thereto, or municipal service
30	taxing unit must follow if it fails to remedy such
31	noncompliance; requiring that the taxing authority repeat
32	its hearing and notice process with respect to preparing a
33	budget and setting millage rates; amending s. 200.068,
34	F.S.; requiring each taxing authority to include
35	calculations upon which maximum millage rates are based in
36	the certification of value; amending s. 218.63, F.S.;
37	prohibiting a county or municipality that levies taxes in
38	excess of the maximum aggregate taxes permitted by law
39	from participating in the distribution of local government
40	half-cent sales tax revenues; amending ss. 193.1142,
41	194.037, and 1011.71, F.S., relating to approval of the
42	assessment rolls, disclosure of tax impact, and school
43	district taxes; conforming cross-references; creating s.
44	200.185, F.S.; providing definitions; specifying the
45	maximum millage rates that a county, municipal service
46	taxing unit, municipality, dependent district, or
47	independent district may levy for the 2007-2008 fiscal
48	year based on per capita growth in ad valorem taxes;
49	providing an exception for calculating the rolled-back
50	rate for certain counties; providing that certain units of
51	government are recognized as municipalities; requiring the
52	Department of Revenue to notify property appraisers and
53	county and municipal governing bodies of tax levies used
54	to calculate certain compound annual growth rates;
55	specifying reporting duties of property appraisers and
56	governing bodies; authorizing the Governor to consider
57	reporting failures as grounds constituting malfeasance or
58	neglect of duty; requiring the Department of Revenue to
59	calculate, in consultation with the Revenue Estimating
60	Conference, and publish the annual growth rate in per
61	capita ad valorem taxes for each taxing authority;
62	providing certain exceptions to the limitations on maximum
63	millage rates; authorizing the Department of Revenue to
64	adopt emergency rules; authorizing the executive director
65	of the Department of Revenue to extend the time specified
66	in law or rule for a local government to adopt its millage
67	rate and budget for the 2007 calendar year; providing an
68	optional method by which a county or municipality may
69	determine fiscal hardship for purposes of a reduction or
70	waiver of processing fees and may be eligible for a road
71	assistance program; repealing s. 3, ch. 2006-311, Laws of
72	Florida, relating to provisions requiring the Department
73	of Revenue to conduct a study of the state's property tax
74	structure and analyze the current homestead exemptions and
75	homestead assessment limitations; amending ss. 193.155 and
76	193.1551, F.S.; revising the method of calculating
77	homestead assessments pursuant to amendments to the State
78	Constitution; limiting the continued applicability of
79	certain assessment criteria provided under the State
80	Constitution; amending s. 196.031, F.S.; revising the
81	exemption from taxation provided for homesteads;
82	specifying the amount of the exemption based on just
83	value; providing that a owner of property is entitled to
84	an alternative exemption under certain circumstances;
85	deleting certain obsolete provisions; deleting a
86	requirement that each property appraiser compile a list of
87	properties removed from the assessment roll of the school
88	district as a result of exempt value; amending s. 196.002,
89	F.S.; revising certain reporting requirements for the
90	property appraiser in order to conform to changes made by
91	the act; amending s. 197.252, F.S., relating to the
92	homestead tax deferral; conforming provisions to changes
93	made by the act; creating s. 196.183, F.S.; exempting each
94	tangible personal property tax return from a specified
95	amount of assessed value; limiting a single business
96	operation within a county to one exemption; providing a
97	procedure for waiving the requirement to file an annual
98	tangible personal property tax return if the taxpayer is
99	entitled to the exemption; requiring the Department of
100	Revenue to prescribe a form; providing penalties for
101	failure to file a return as required or to claim more
102	exemptions than allowed; providing that the exemption does
103	not apply to mobile homes; amending s. 193.017, F.S.;
104	revising provisions providing for the assessment of
105	property receiving the low-income housing tax credit;
106	providing for the assessment of structural improvements on
107	land owned by a community land trust and used to provide
108	affordable housing; defining the term "community land
109	trust"; providing for the conveyance of structural
110	improvements, subject to certain conditions; specifying
111	the criteria to be used in arriving at just valuation of a
112	structural improvement; creating s. 193.803, F.S.;
113	providing for the assessment of rental property used for
114	workforce housing or affordable housing; authorizing a
115	property owner to appeal a denial of eligibility to the
116	value adjustment board; requiring that a property owner
117	file an application for such classification with the
118	property appraiser or file a petition with the value
119	adjustment board; providing a fee for filing a petition;
120	providing for reapplication to be made on a short form
121	provided by the Department of Revenue; defining the term
122	"extenuating circumstances" for purposes of granting a
123	classification for January 1, 2008; specifying the types
124	of property that are eligible to be classified as
125	workforce rental housing or affordable rental housing;
126	requiring that property be removed from such
127	classification if its use or program eligibility changes;
128	providing the methodologies for assessing workforce rental
129	housing and affordable rental housing; requiring that the
130	property owner annually provide a rent roll and income and
131	expense statement to the property appraiser for the
132	preceding year; authorizing the property appraiser to base
133	the assessment on the best available information if the
134	property owner fails to provide the rent roll and
135	statement; providing for a tax lien to be filed against
136	property that is misclassified as workforce rental housing
137	or affordable rental housing within a specified period;
138	amending ss. 196.1978, 192.0105, 193.052, 193.461,
139	194.011, 195.073, and 195.096, F.S., relating to the
140	affordable housing property exemption, taxpayer rights,
141	the preparation and serving of returns, assessments
142	involving agricultural lands, assessment notices and
143	objections, the classification of property, and the review
144	of assessment rolls; conforming provisions to changes made
145	by the act; creating s. 200.186, F.S.; specifying a
146	formula for counties, municipalities, municipal service
147	taxing units, dependent districts, and independent
148	districts to determine a maximum millage rate for the
149	2008-2009 fiscal year; providing that a taxing authority
150	in violation of such provision forfeits its local
151	government half-cent sales tax revenues; providing certain
152	exceptions to the limitations on millage rates; providing
153	an exception for calculating the rolled-back rate for
154	certain counties; providing that certain units of
155	government are recognized as municipalities; providing
156	that certain provisions of the act apply retroactively;
157	amending ss. 196.011 and 196.111, F.S.; providing a
158	procedure by which a person may make an irrevocable
159	election to have his or her homestead assessed under s.
160	6(a), Art. VII of the State Constitution rather than under
161	s. 4(c), Art. VII of the State Constitution; requiring the
162	property appraisers to provide notice of such option by
163	mail; amending s. 195.022, F.S.; requiring the Department
164	of Revenue to adopt a form by rule; providing for
165	transitional assessments of homestead property; providing
166	for construction of the act in pari materia with laws
167	enacted during the 2007 Regular Session or any 2007
168	special session of the Legislature; providing effective
169	dates, one of which is contingent.
170
171	Be It Enacted by the Legislature of the State of Florida:
172
173	Section 1.  Paragraphs (h), (i), (j), (k), (l), and (m) are
174	added to subsection (8) of section 200.001, Florida Statutes, to
175	read:
176	200.001  Millages; definitions and general provisions.--
177	(8)
178	(h)  "Dedicated increment value" means the proportion of
179	the cumulative increase in taxable value within a defined
180	geographic area used to determine a tax increment amount to be
181	paid to a redevelopment trust fund pursuant to s. 163.387(2)(a)
182	or to be paid or applied pursuant to an ordinance, resolution,
183	or agreement to fund a project or to finance essential
184	infrastructure. Upon creating any obligation for payment to a
185	redevelopment trust fund or otherwise pursuant to an ordinance,
186	resolution, or agreement to fund a project or to finance
187	essential infrastructure based on an increase in assessed value,
188	the taxing authority shall certify to the property appraiser the
189	boundaries of the designated geographic area and the date of the
190	most recent assessment roll used in connection with the taxation
191	of such property prior to creation of the obligation. If the
192	increment amount payment is not based on a specific proportion
193	of the cumulative increase in taxable value within a defined
194	geographic area, such value shall be reduced by multiplying by a
195	proportion calculated by dividing the payment in the prior year,
196	if any, by the product of the millage rate in the prior year and
197	the cumulative increase in taxable value within the defined
198	geographic area in the prior year. For tax years beginning on or
199	after January 1, 2008, information provided to the property
200	appraiser after May 1 of any year may not be used for the
201	current year's certification.
202	(i)  "Per capita Florida personal income" means Florida
203	nominal personal income for the four quarters ending the prior
204	September 30, as published by the Bureau of Economic Analysis of
205	the United States Department of Commerce, or its successor,
206	divided by the prior April 1 official estimate of Florida
207	resident population pursuant to s. 186.901, which shall be
208	reported by the Office of Economic and Demographic Research by
209	April 1 of each year.
210	(j)  "Total county ad valorem taxes levied" means all
211	property taxes other than voted levies levied by a county, any
212	municipal service taxing units of that county, and any special
213	districts dependent to that county in a fiscal year.
214	(k)  "Total municipal ad valorem taxes levied" means all
215	property taxes other than voted levies levied by a municipality
216	and any special districts dependent to that municipality in a
217	fiscal year.
218	(l)  "Maximum total county ad valorem taxes levied" means
219	the total taxes levied by a county, municipal service taxing
220	units of that county, and special districts dependent to that
221	county at their individual maximum millages, calculated pursuant
222	to s. 200.065(5)(a) for fiscal years 2009-2010 and thereafter,
223	pursuant to s. 200.185 for fiscal years 2007-2008 and 2008-2009,
224	and pursuant to s. 200.186 for fiscal year 2008-2009 if SJR 4B
225	or HJR 3B is approved by a vote of the electors.
226	(m)  "Maximum total municipal ad valorem taxes levied"
227	means the total taxes levied by a municipality and special
228	districts dependent to that municipality at their individual
229	maximum millages, calculated pursuant to s. 200.065(5)(b) for
230	fiscal years 2009-2010 and thereafter, by s. 200.185 for fiscal
231	years 2007-2008 and 2008-2009, and pursuant to s. 200.186 for
232	fiscal year 2008-2009 if SJR 4B or HJR 3B is approved by a vote
233	of the electors.
234	Section 2.  Subsection (1), paragraph (d) of subsection
235	(2), subsection (4), and present subsection (12) of section
236	200.065, Florida Statutes, are amended, present subsections (5)
237	through (14) of that section are redesignated as subsections (6)
238	through (15), respectively, and a new subsection (5) is added to
239	that section, to read:
240	200.065  Method of fixing millage.--
241	(1)  Upon completion of the assessment of all property
242	pursuant to s. 193.023, the property appraiser shall certify to
243	each taxing authority the taxable value within the jurisdiction
244	of the taxing authority. This certification shall include a copy
245	of the statement required to be submitted under s. 195.073(3),
246	as applicable to that taxing authority. The form on which the
247	certification is made shall include instructions to each taxing
248	authority describing the proper method of computing a millage
249	rate which, exclusive of new construction, additions to
250	structures, deletions, increases in the value of improvements
251	that have undergone a substantial rehabilitation which increased
252	the assessed value of such improvements by at least 100 percent,
253	and property added due to geographic boundary changes, total
254	taxable value of tangible personal property within the
255	jurisdiction in excess of 115 percent of the previous year's
256	total taxable value, and any dedicated increment value, will
257	provide the same ad valorem tax revenue for each taxing
258	authority as was levied during the prior year less the amount,
259	if any, paid or applied as a consequence of an obligation
260	measured by the dedicated increment value. That millage rate
261	shall be known as the "rolled-back rate." The property appraiser
262	shall also include instructions, as prescribed by the Department
263	of Revenue, to each county and municipality, each special
264	district dependent to a county or municipality, each municipal
265	service taxing unit, and each independent special district
266	describing the proper method of computing the millage rates and
267	taxes levied as specified in subsection (5). The Department of
268	Revenue shall prescribe the instructions and forms that are
269	necessary to administer this subsection and subsection (5). The
270	information provided pursuant to this subsection shall also be
271	sent to the tax collector by the property appraiser at the time
272	it is sent to each taxing authority.
273	(2)  No millage shall be levied until a resolution or
274	ordinance has been approved by the governing board of the taxing
275	authority which resolution or ordinance must be approved by the
276	taxing authority according to the following procedure:
277	(d)  Within 15 days after the meeting adopting the
278	tentative budget, the taxing authority shall advertise in a
279	newspaper of general circulation in the county as provided in
280	subsection (3), its intent to finally adopt a millage rate and
281	budget.  A public hearing to finalize the budget and adopt a
282	millage rate shall be held not less than 2 days or more than 5
283	days after the day that the advertisement is first published.
284	During the hearing, the governing body of the taxing authority
285	shall amend the adopted tentative budget as it sees fit, adopt a
286	final budget, and adopt a resolution or ordinance stating the
287	millage rate to be levied. The resolution or ordinance shall
288	state the percent, if any, by which the millage rate to be
289	levied exceeds the rolled-back rate computed pursuant to
290	subsection (1), which shall be characterized as the percentage
291	increase in property taxes adopted by the governing body.  The
292	adoption of the budget and the millage-levy resolution or
293	ordinance shall be by separate votes.  For each taxing authority
294	levying millage, the name of the taxing authority, the rolled-
295	back rate, the percentage increase, and the millage rate to be
296	levied shall be publicly announced prior to the adoption of the
297	millage-levy resolution or ordinance. In no event may the
298	millage rate adopted pursuant to this paragraph exceed the
299	millage rate tentatively adopted pursuant to paragraph (c). If
300	the rate tentatively adopted pursuant to paragraph (c) exceeds
301	the proposed rate provided to the property appraiser pursuant to
302	paragraph (b), or as subsequently adjusted pursuant to
303	subsection (11) (10), each taxpayer within the jurisdiction of
304	the taxing authority shall be sent notice by first-class mail of
305	his or her taxes under the tentatively adopted millage rate and
306	his or her taxes under the previously proposed rate. The notice
307	must be prepared by the property appraiser, at the expense of
308	the taxing authority, and must generally conform to the
309	requirements of s. 200.069. If such additional notice is
310	necessary, its mailing must precede the hearing held pursuant to
311	this paragraph by not less than 10 days and not more than 15
312	days.
313	(4)  The resolution or ordinance approved in the manner
314	provided for in this section shall be forwarded to the property
315	appraiser and the tax collector within 3 days after the adoption
316	of such resolution or ordinance. No millage other than that
317	approved by referendum may be levied until the resolution or
318	ordinance to levy required in subsection (2) is approved by the
319	governing board of the taxing authority and submitted to the
320	property appraiser and the tax collector. The receipt of the
321	resolution or ordinance by the property appraiser shall be
322	considered official notice of the millage rate approved by the
323	taxing authority, and that millage rate shall be the rate
324	applied by the property appraiser in extending the rolls
325	pursuant to s. 193.122, subject to the provisions of subsection
326	(6) (5). These submissions shall be made within 101 days of
327	certification of value pursuant to subsection (1).
328	(5)  Beginning in the 2009-2010 fiscal year and in each
329	year thereafter:
330	(a)  The maximum millage rate that a county, municipality,
331	special district dependent to a county or municipality,
332	municipal service taxing unit, or independent special district
333	may levy is a rolled-back rate based on the amount of taxes
334	which would have been levied in the prior year if the maximum
335	millage rate had been applied, adjusted for growth in per capita
336	Florida personal income, unless a higher rate is adopted, in
337	which case the maximum is the adopted rate. The maximum millage
338	rate applicable to a county authorized to levy a county public
339	hospital surtax under s. 212.055 shall exclude the revenues
340	required to be contributed to the county public general hospital
341	for the purposes of making the maximum millage rate calculation,
342	but shall be added back to the maximum millage rate allowed
343	after the roll back has been applied. A higher rate may be
344	adopted only under the following conditions:
345	1.  A rate of not more than 110 percent of the rolled-back
346	rate based on the previous year's maximum millage rate, adjusted
347	for growth in per capita Florida personal income, may be adopted
348	if approved by a two-thirds vote of the governing body of the
349	county, municipality, or independent district; or
350	2.  A rate in excess of 110 percent may be adopted if
351	approved by a unanimous vote of the governing body of the
352	county, municipality, or independent district or by a three-
353	fourths vote if the governing body has nine or more members or
354	if the rate is approved by a referendum.
355	(b)  The millage rate of a county or municipality,
356	municipal service taxing unit of that county, and any special
357	district dependent to that county or municipality may exceed the
358	maximum millage rate calculated pursuant to this subsection if
359	the total county ad valorem taxes levied or total municipal ad
360	valorem taxes levied do not exceed the maximum total county ad
361	valorem taxes levied or maximum total municipal ad valorem taxes
362	levied respectively. Voted millage and taxes levied by a
363	municipality or independent special district that has levied ad
364	valorem taxes for less than 5 years are not subject to this
365	limitation. Total taxes levied may exceed the maximum calculated
366	pursuant to subsection (6) as a result of an increase in taxable
367	value above that certified in subsection (1) if such increase is
368	less than the percentage amounts contained in subsection (6);
369	however, if such increase in taxable value exceeds the
370	percentage amounts contained in this subsection, millage rates
371	subject to subsection (5), s. 200.185, or s. 200.186 must be
372	reduced so that total taxes levied do not exceed the maximum.
373
374	Any unit of government operating under a home rule charter
375	adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
376	Constitution of 1885, as preserved by s. 6(e), Art. VIII of the
377	State Constitution of 1968, which is granted the authority in
378	the State Constitution to exercise all the powers conferred now
379	or hereafter by general law upon municipalities and which
380	exercises such powers in the unincorporated area shall be
381	recognized as a municipality under this subsection.
382	(13)(12)(a)  Any taxing authority in violation of this
383	section, other than subsection (5), shall be subject to
384	forfeiture of state funds otherwise available to it for the 12
385	months following a determination of noncompliance by the
386	Department of Revenue appropriate state agency.
387	(b)  Within 30 days of the deadline for certification of
388	compliance required by s. 200.068, the department shall notify
389	any taxing authority in violation of this section, other than
390	subsection (5), that it is subject to paragraph (c). Except for
391	revenues from voted levies or levies imposed pursuant to s.
392	1011.60(6), the revenues of any taxing authority in violation of
393	this section, other than subsection (5), collected in excess of
394	the rolled-back rate shall be held in escrow until the process
395	required by paragraph (c) is completed and approved by the
396	department. The department shall direct the tax collector to so
397	hold such funds.
398	(c)  Any taxing authority so noticed by the department
399	shall repeat the hearing and notice process required by
400	paragraph (2)(d), except that:
401	1.  The advertisement shall appear within 15 days of notice
402	from the department.
403	2.  The advertisement, in addition to meeting the
404	requirements of subsection (3), shall contain the following
405	statement in boldfaced type immediately after the heading:
406	THE PREVIOUS NOTICE PLACED BY THE ...(name of taxing
407	authority)... HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE
408	TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE.
409	3.  The millage newly adopted at this hearing shall not be
410	forwarded to the tax collector or property appraiser and may not
411	exceed the rate previously adopted.
412	4.  If the newly adopted millage is less than the amount
413	previously forwarded pursuant to subsection (4), any moneys
414	collected in excess of the new levy shall be held in reserve
415	until the subsequent fiscal year and shall then be utilized to
416	reduce ad valorem taxes otherwise necessary.
417	(d)  If any county or municipality, dependent special
418	district of such county or municipality, or municipal service
419	taxing unit of such county is in violation of subsection (5), s.
420	200.185, or s. 200.186 because total county or municipal ad
421	valorem taxes exceeded the maximum total county or municipal ad
422	valorem taxes, respectively, that county or municipality shall
423	forfeit the distribution of local government half-cent sales tax
424	revenues during the 12 months following a determination of
425	noncompliance by the Department of Revenue as described in s.
426	218.63(3) and this subsection. If the executive director of the
427	Department of Revenue determines that any county or
428	municipality, dependent special district of such county or
429	municipality, or municipal service taxing unit of such county is
430	in violation of subsection (5), s. 200.185, or s. 200.186, the
431	Department of Revenue and the county or municipality, dependent
432	special district of such county or municipality, or municipal
433	service taxing unit of such county shall follow the procedures
434	set forth in this paragraph or paragraph (e). During the
435	pendency of any procedure under paragraph (e) or any
436	administrative or judicial action to challenge any action taken
437	under this subsection, the tax collector shall hold in escrow
438	any revenues collected by the noncomplying county or
439	municipality, dependent special district of such county or
440	municipality, or municipal service taxing unit of such county in
441	excess of the amount allowed by subsection (5), s. 200.185, or
442	s. 200.186, as determined by the executive director. Such
443	revenues shall be held in escrow until the process required by
444	paragraph (e) is completed and approved by the department. The
445	department shall direct the tax collector to so hold such funds.
446	If the county or municipality, dependent special district of
447	such county or municipality, or municipal service taxing unit of
448	such county remedies the noncompliance, any moneys collected in
449	excess of the new levy or in excess of the amount allowed by
450	subsection (5), s. 200.185, or s. 200.186 shall be held in
451	reserve until the subsequent fiscal year and shall then be used
452	to reduce ad valorem taxes otherwise necessary. If the county or
453	municipality, dependent special district of such county or
454	municipality, or municipal service taxing unit of such county
455	does not remedy the noncompliance, the provisions of s. 218.63
456	shall apply.
457	(e)  The following procedures shall be followed when the
458	executive director notifies any county or municipality,
459	dependent special district of such county or municipality, or
460	municipal service taxing unit of such county that he or she has
461	determined that such taxing authority is in violation of
462	subsection (5), s. 200.185, or s. 200.186:
463	1.  Within 30 days after the deadline for certification of
464	compliance required by s. 200.068, the executive director shall
465	notify any such county or municipality, dependent special
466	district of such county or municipality, or municipal service
467	taxing unit of such county of his or her determination regarding
468	subsection (5), s. 200.185, or s. 200.186 and that such taxing
469	authority is subject to subparagraph 2.
470	2.  Any taxing authority so noticed by the executive
471	director shall repeat the hearing and notice process required by
472	paragraph (2)(d), except that:
473	a.  The advertisement shall appear within 15 days after
474	notice from the executive director.
475	b.  The advertisement, in addition to meeting the
476	requirements of subsection (3), must contain the following
477	statement in boldfaced type immediately after the heading:
478	THE PREVIOUS NOTICE PLACED BY THE ...(name of taxing
479	authority)... HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE
480	TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE.
481	c.  The millage newly adopted at such hearing shall not be
482	forwarded to the tax collector or property appraiser and may not
483	exceed the rate previously adopted or the amount allowed by
484	subsection (5), s. 200.185, or s. 200.186. Each taxing authority
485	provided notice pursuant to this paragraph shall recertify
486	compliance with this chapter as provided in s. 200.065 within 15
487	days after the adoption of a millage at such hearing.
488	d.  The determination of the executive director shall be
489	superseded if the executive director determines that the county
490	or municipality, dependent special district of such county or
491	municipality, or municipal service taxing unit of such county
492	has remedied the noncompliance. Such noncompliance shall be
493	determined to be remedied if any such taxing authority provided
494	notice by the executive director pursuant to this paragraph
495	adopt a new millage that does not exceed the maximum millage
496	allowed for such taxing authority under paragraph (5)(a), s.
497	200.185(1)-(5), or s. 200.186(1), or if any  such county or
498	municipality, dependent special district of such county or
499	municipality, or municipal service taxing unit of such county
500	adopts a lower millage sufficient to reduce the total taxes
501	levied such that total taxes levied do not exceed the maximum as
502	provided in paragraph (5)(b), s. 200.185(8), or s. 200.186(3).
503	e.  If any such county or municipality, dependent special
504	district of such county or municipality, or municipal service
505	taxing unit of such county has not remedied the noncompliance or
506	recertified compliance with this chapter as provided in this
507	paragraph, and the executive director determines that the
508	noncompliance has not been remedied or compliance has not been
509	recertified, the county or municipality shall forfeit the
510	distribution of local government half-cent sales tax revenues
511	during the 12 months following a determination of noncompliance
512	by the Department of Revenue as described in s. 218.63(2) and
513	(3) and this subsection.
514	f.  The determination of the executive director is not
515	subject to chapter 120.
516	Section 3.  Section 200.068, Florida Statutes, is amended
517	to read:
518	200.068  Certification of compliance with this
519	chapter.--Not later than 30 days following adoption of an
520	ordinance or resolution establishing a property tax levy, each
521	taxing authority shall certify compliance with the provisions of
522	this chapter to the Department of Revenue.  In addition to a
523	statement of compliance, such certification shall include a copy
524	of the ordinance or resolution so adopted; a copy of the
525	certification of value showing rolled-back millage and proposed
526	millage rates, as provided to the property appraiser pursuant to
527	s. 200.065(1) and (2)(b); maximum millage rates calculated
528	pursuant to s. 200.065(5), s. 200.185, or s. 200.186, together
529	with values and calculations upon which the maximum millage
530	rates are based; and a certified copy of the advertisement, as
531	published pursuant to s. 200.065(3). In certifying compliance,
532	the governing body of the county shall also include a certified
533	copy of the notice required under s. 194.037. However, if the
534	value adjustment board completes its hearings after the deadline
535	for certification under this section, the county shall submit
536	such copy to the department not later than 30 days following
537	completion of such hearings.
538	Section 4.  Subsection (3) is added to section 218.63,
539	Florida Statutes, to read:
540	218.63  Participation requirements.--
541	(3)  A county or municipality may not participate in the
542	distribution of local government half-cent sales tax revenues
543	during the 12 months following a determination of noncompliance
544	by the Department of Revenue as provided in s. 200.065(13)(e).
545	Section 5.  Subsection (5) of section 193.1142, Florida
546	Statutes, is amended to read:
547	193.1142  Approval of assessment rolls.--
548	(5)  Whenever an assessment roll submitted to the
549	department is returned to the property appraiser for additional
550	evaluation, a review notice shall be issued for the express
551	purpose of the adjustment provided in s. 200.065(11) s.
552	200.065(10).
553	Section 6.  Paragraph (f) of subsection (1) of section
554	194.037, Florida Statutes, is amended to read:
555	194.037  Disclosure of tax impact.--
556	(1)  After hearing all petitions, complaints, appeals, and
557	disputes, the clerk shall make public notice of the findings and
558	results of the board in at least a quarter-page size
559	advertisement of a standard size or tabloid size newspaper, and
560	the headline shall be in a type no smaller than 18 point. The
561	advertisement shall not be placed in that portion of the
562	newspaper where legal notices and classified advertisements
563	appear. The advertisement shall be published in a newspaper of
564	general paid circulation in the county. The newspaper selected
565	shall be one of general interest and readership in the
566	community, and not one of limited subject matter, pursuant to
567	chapter 50.  The headline shall read: TAX IMPACT OF VALUE
568	ADJUSTMENT BOARD. The public notice shall list the members of
569	the value adjustment board and the taxing authorities to which
570	they are elected. The form shall show, in columnar form, for
571	each of the property classes listed under subsection (2), the
572	following information, with appropriate column totals:
573	(f)  In the sixth column, the net shift in taxes to parcels
574	not granted relief by the board. The shift shall be computed as
575	the amount shown in column 5 multiplied by the applicable
576	millage rates adopted by the taxing authorities in hearings held
577	pursuant to s. 200.065(2)(d) or adopted by vote of the electors
578	pursuant to s. 9(b) or s. 12, Art. VII of the State
579	Constitution, but without adjustment as authorized pursuant to
580	s. 200.065(6) s. 200.065(5). If for any taxing authority the
581	hearing has not been completed at the time the notice required
582	herein is prepared, the millage rate used shall be that adopted
583	in the hearing held pursuant to s. 200.065(2)(c).
584	Section 7.  Paragraph (i) of subsection (2) of section
585	1011.71, Florida Statutes, is amended to read:
586	1011.71  District school tax.--
587	(2)  In addition to the maximum millage levy as provided in
588	subsection (1), each school board may levy not more than 2 mills
589	against the taxable value for school purposes for district
590	schools, including charter schools at the discretion of the
591	school board, to fund:
592	(i)  Payment of the cost of school buses when a school
593	district contracts with a private entity to provide student
594	transportation services if the district meets the requirements
595	of this paragraph.
596	1.  The district's contract must require that the private
597	entity purchase, lease-purchase, or lease, and operate and
598	maintain, one or more school buses of a specific type and size
599	that meet the requirements of s. 1006.25.
600	2.  Each such school bus must be used for the daily
601	transportation of public school students in the manner required
602	by the school district.
603	3.  Annual payment for each such school bus may not exceed
604	10 percent of the purchase price of the state pool bid.
605	4.  The proposed expenditure of the funds for this purpose
606	must have been included in the district school board's notice of
607	proposed tax for school capital outlay as provided in s.
608	200.065(10) s. 200.065(9).
609
610	Violations of these expenditure provisions shall result in an
611	equal dollar reduction in the Florida Education Finance Program
612	(FEFP) funds for the violating district in the fiscal year
613	following the audit citation.
614	Section 8.  Section 200.185, Florida Statutes, is created
615	to read:
616	200.185  Maximum millage rates for the 2007-2008 and 2008-
617	2009 fiscal years.--
618	(1)  As used in this section, the term:
619	(a)  "County of special financial concern" means a county
620	considered fiscally constrained pursuant to s. 218.67 and for
621	which 1 mill will raise less than $100 per capita.
622	(b)  "Municipality of special financial concern" means a
623	municipality within a county of special financial concern or a
624	municipality that has been at any time since 2001 in a state of
625	financial emergency pursuant to s. 218.503.
626	(2)(a)  The maximum millage rate that a county, a municipal
627	service taxing unit of that county, or a special district
628	dependent to that county may levy by a majority vote of the
629	governing body for the 2007-2008 fiscal year shall be determined
630	as follows:
631	1.  For any county of special financial concern for which
632	the compound annual growth rate in total county ad valorem taxes
633	levied, as defined in s. 200.001, per capita from fiscal year
634	2001-2002 to fiscal year 2006-2007 was no more than 5 percent,
635	100 percent of the rolled-back rate, as calculated under s.
636	200.065;
637	2.  For any county not included in subparagraph 1. for
638	which the compound annual growth in total county ad valorem
639	taxes levied, as defined in s. 200.001, per capita from fiscal
640	year 2001-2002 to fiscal year 2006-2007 was no more than 7
641	percent, or, notwithstanding subparagraphs 3., 4., and 5., any
642	county that is a county of special financial concern not
643	included in subparagraph 1., 97 percent of the rolled-back rate,
644	as calculated under s. 200.065;
645	3.  For any county for which the compound annual growth in
646	total county ad valorem taxes levied, as defined in s. 200.001,
647	per capita from fiscal year 2001-2002 to fiscal year 2006-2007
648	was greater than 7 percent but no more than 9 percent, 95
649	percent of the rolled-back rate, as calculated under s. 200.065;
650	4.  For any county for which the compound annual growth in
651	total county ad valorem taxes levied, as defined in s. 200.001,
652	per capita from fiscal year 2001-2002 to fiscal year 2006-2007
653	was greater than 9 percent but no more than 11 percent, 93
654	percent of the rolled-back rate, as calculated under s. 200.065;
655	or
656	5.  For any county for which the compound annual growth in
657	total county ad valorem taxes levied, as defined in s. 200.001,
658	per capita from fiscal year 2001-2002 to fiscal year 2006-2007
659	was greater than 11 percent, 91 percent of the rolled-back rate,
660	as calculated under s. 200.065; or
661	6.  For a county authorized to levy a county public
662	hospital surtax under s. 212.055, the maximum millage rate shall
663	exclude the revenues required to be contributed to the county
664	public general hospital for the purposes of making the maximum
665	millage rate calculation, but shall be added back to the maximum
666	millage rate allowed after the applicable percentage of the
667	rolled-back rate as provided in subparagraphs 1. through 5. has
668	been applied.
669	(b)  The maximum millage rate that may be levied under
670	paragraph (a) may be increased to:
671	1.  The rolled-back rate, as calculated under s. 200.065,
672	if approved by a two-thirds vote of the governing body of the
673	county or special district dependent thereto; or
674	2.  The nonvoted millage rate that was levied in the 2006-
675	2007 fiscal year, if approved by a unanimous vote of the
676	governing body of the county or special district dependent
677	thereto or by a three-fourths vote if the governing body has
678	nine or more members.
679	(c)  Upon approval of a maximum rate as provided in
680	paragraph (b), a higher rate may be levied if approved by a
681	referendum of the voters.
682	(3)(a)  The maximum millage rate that a municipality or a
683	special district dependent to a municipality may levy by a
684	majority vote of the governing body for the 2007-2008 fiscal
685	year shall be determined as follows:
686	1.  For any municipality of special financial concern or
687	any municipality for which the compound annual growth in total
688	municipal ad valorem taxes levied, as defined in s. 200.001, per
689	capita from fiscal year 2001-2002 to fiscal year 2006-2007 was
690	no more than 6 percent, or, for a municipality that first levied
691	ad valorem taxes in the 2002-2003 fiscal year, 100 percent of
692	the rolled-back rate, as calculated under s. 200.065;
693	2.  For any municipality for which the compound annual
694	growth in total municipal ad valorem taxes levied, as defined in
695	s. 200.001, per capita from fiscal year 2001-2002 to fiscal year
696	2006-2007 was greater than 6 percent but no more than 7.5
697	percent, 97 percent of the rolled-back rate, as calculated under
698	s. 200.065;
699	3.  For any municipality for which the compound annual
700	growth in total municipal ad valorem taxes levied, as defined in
701	s. 200.001, per capita from fiscal year 2001-2002 to fiscal year
702	2006-2007 was greater than 7.5 percent but no more than 10.5
703	percent, 95 percent of the rolled-back rate, as calculated under
704	s. 200.065;
705	4.  For any municipality for which the compound annual
706	growth in total municipal ad valorem taxes levied, as defined in
707	s. 200.001, per capita from fiscal year 2001-2002 to fiscal year
708	2006-2007 was greater than 10.5 percent but no more than 12.4
709	percent, 93 percent of the rolled-back rate, as calculated under
710	s. 200.065; or
711	5.  For any municipality for which the compound annual
712	growth in total municipal ad valorem taxes levied, as defined in
713	s. 200.001, per capita from fiscal year 2001-2002 to fiscal year
714	2006-2007 was greater than 12.4 percent, 91 percent of the
715	rolled-back rate, as calculated under s. 200.065.
716	(b)  The maximum millage rate that may be levied under
717	paragraph (a) may be increased to:
718	1.  The rolled-back rate, as calculated under s. 200.065,
719	if approved by a two-thirds vote of the governing body of the
720	municipality or special district dependent thereto; or
721	2.  The nonvoted millage rate that was levied in the 2006-
722	2007 fiscal year, if approved by a unanimous vote of the
723	governing body of the municipality or special district dependent
724	thereto or by a three-fourths vote if the governing body has
725	nine or more members.
726	(c)  Upon approval of a maximum rate as provided in
727	paragraph (b), a higher rate may be levied if approved by a
728	referendum of the voters.
729	(4)  The maximum millage rate that an independent special
730	district may levy by a majority vote of the governing body for
731	the 2007-2008 fiscal year is 97 percent of the rolled-back rate,
732	as calculated under s. 200.065.
733	(a)  The maximum millage rate specified in this subsection
734	may be increased to the rolled-back rate if approved by a two-
735	thirds vote of the governing body of the independent special
736	district.
737	(b)  The maximum millage rate specified in this subsection
738	may be increased to the nonvoted millage rate that was levied in
739	the 2006-2007 fiscal year, if approved by a unanimous vote of
740	the governing body of the independent special district or by a
741	three-fourths vote if the governing body has nine or more
742	members.
743	(c)  Upon approval of a maximum rate in paragraph (b), a
744	higher rate may be levied if approved by a referendum of the
745	voters.
746	(d)  For the purpose of calculating maximum millage rates
747	for the 2007-2008 fiscal year under this section, municipal
748	service taxing units and special districts dependent to a county
749	or municipality, the predominant function of which is to provide
750	emergency medical or fire rescue services, shall be considered
751	independent special districts and shall not be included for
752	purposes of calculating the maximum millage rate under
753	subsections (2) and (3).
754	(5)  In the 2008-2009 fiscal year, a county, municipal
755	service taxing units of that county, and special districts
756	dependent to that county; a municipality and special districts
757	dependent to that municipality; and an independent special
758	district may levy a maximum millage determined as follows:
759	(a)  The maximum millage rate that may be levied shall be
760	the rolled-back rate calculated pursuant to s. 200.065 and
761	adjusted for growth in per capita Florida personal income,
762	except that ad valorem tax revenue levied in the 2007-2008
763	fiscal year shall be reduced by any tax revenue resulting from a
764	millage rate approved by a super majority vote of the governing
765	board of the taxing authority in excess of the maximum rate that
766	could have been levied by a majority vote as provided in this
767	section. For a county authorized to levy a county public
768	hospital surtax under s. 212.055, the maximum millage rate shall
769	exclude the revenues required to be contributed to the county
770	public general hospital for the purposes of making the maximum
771	millage rate calculation, but shall be added back to the maximum
772	millage rate allowed after the applicable percentage of the
773	rolled-back rate as provided in subparagraphs (2)(a)1. through
774	5. has been applied.
775	(b)  A rate of not more than 110 percent of the rate in
776	paragraph (a) may be levied if approved by a two-thirds vote of
777	the governing body.
778	(c)  A rate in excess of the millage rate allowed in
779	paragraph (b) may be levied if approved by a unanimous vote of
780	the governing body or by a three-fourths vote if the governing
781	body has nine or more members or if approved by a referendum of
782	the voters.
783	(6)  Any county or municipality that is in violation of
784	this section shall forfeit the distribution of the local
785	government half-cent sales tax revenues during the 12 months
786	following a determination of noncompliance by the Department of
787	Revenue, subject to the conditions provided in ss. 200.065 and
788	218.63.
789	(7)  On or before June 25, 2007, the executive director of
790	the Department of Revenue shall notify each property appraiser
791	and the chair of the governing body of each county and
792	municipality of the amount of the tax levies that will be used
793	to calculate each jurisdiction's compound annual growth rate as
794	determined in this subsection. On or before July 2, 2007, each
795	property appraiser and the chair of each such governing body, or
796	their designee, shall report to the executive director whether
797	the information that was provided is correct and, if incorrect,
798	provide corrected information along with the basis for any
799	correction. The Governor may consider failure to report as
800	required in this subsection as sufficient grounds to constitute
801	malfeasance or neglect of duty by any person required to report
802	under this subsection. On or before July 13, 2007, the executive
803	director of the Department of Revenue, after consultation with
804	the Revenue Estimating Conference, shall determine and publish
805	on the Department of Revenue's website the compound annual
806	growth rate in per capita property tax levies for each county
807	and municipality, exclusive of voted levies, calculated from
808	fiscal year 2001-2002 through fiscal year 2006-2007, based on
809	the April 1 official population estimates of 2001 and 2006,
810	respectively, for each jurisdiction pursuant to s. 186.901,
811	exclusive of inmate and patient populations. The determination
812	and publication made pursuant to this subsection is not subject
813	to the provisions of chapter 120.
814	(8)  The millage rate of a county or municipality,
815	municipal service taxing unit of that county, and any special
816	district dependent to that county or municipality may exceed in
817	any year the maximum millage rate calculated pursuant to this
818	section if the total county ad valorem taxes levied or total
819	municipal ad valorem taxes levied, as defined in s. 200.001, do
820	not exceed the maximum total county ad valorem taxes levied or
821	maximum total municipal ad valorem taxes levied, as defined in
822	s. 200.001, respectively. Voted millage, as defined in s.
823	200.001, and taxes levied by a municipality or independent
824	special district that has levied ad valorem taxes for less than
825	5 years are not subject to the limitation on millage rates
826	provided by this section. Total taxes levied may exceed the
827	maximum calculated pursuant to this section as a result of an
828	increase in taxable value above that certified in s. 200.065(1)
829	if such increase is less than the percentage amounts contained
830	in s. 200.065(6); however, if such increase in taxable value
831	exceeds the percentage amounts contained in s. 200.065(6),
832	millage rates subject to this section must be reduced so that
833	total taxes levied do not exceed the maximum. Any unit of
834	government operating under a home rule charter adopted pursuant
835	to ss. 10, 11, and 24, Art. VIII of the State Constitution of
836	1885, as preserved by s. 6(e), Art. VIII of the State
837	Constitution of 1968, which is granted the authority in the
838	State Constitution to exercise all the powers conferred now or
839	hereafter by general law upon municipalities and which exercises
840	such powers in the unincorporated area shall be recognized as a
841	municipality under this section.
842	Section 9.  The executive director of the Department of
843	Revenue is authorized, and all conditions are deemed met, to
844	adopt emergency rules under ss. 120.536(1) and 120.54(4),
845	Florida Statutes, for the purpose of implementing this act.
846	Notwithstanding any other provision of law, such emergency rules
847	shall remain in effect for 18 months after the date of adoption
848	and may be renewed during the pendency of procedures to adopt
849	rules addressing the subject of the emergency rules.
850	Section 10.  To the extent that the deadlines and
851	timeframes in current law are inconsistent with implementing the
852	requirements of this act, the executive director of the
853	Department of Revenue may extend the time periods specified by
854	statute or rule for the local government millage and budget
855	adoption process for the 2007 calendar year. The executive
856	director of the Department of Revenue may grant such extensions
857	at his or her own initiation or at the written request of a
858	local government. Such extensions may not exceed 21 calendar
859	days.
860	Section 11.  For state fiscal years 2007-2008 and 2008-
861	2009, the millage rate levied in 2006 may, at the option of a
862	county or municipality, be used for purposes of determining
863	fiscal hardship under s. 218.075, Florida Statutes, and
864	eligibility under s. 218.23, Florida Statutes, or s. 339.2816,
865	Florida Statutes.
866	Section 12.  Effective August 1, 2007, section 3 of chapter
867	2006-311, Laws of Florida, is repealed.
868	Section 13.  Section 193.155, Florida Statutes, is amended
869	to read:
870	193.155  Homestead assessments.--
871	(1)  Homestead property shall be assessed under the
872	provisions of s. 4(c), Art. VII of the State Constitution,
873	pursuant to s. 27, Art. XII of the State Constitution, at just
874	value as of January 1, 1994. Property receiving the homestead
875	exemption after January 1, 1994, shall be assessed at just value
876	as of January 1 of the year in which the property receives the
877	exemption.
878	(1)  Beginning in 1995, or the year following the year the
879	property receives homestead exemption, whichever is later, the
880	property shall be reassessed annually on January 1. Any change
881	resulting from such reassessment shall not exceed the lower of
882	the following:
883	(a)  Three percent of the assessed value of the property
884	for the prior year; or
885	(b)  The percentage change in the Consumer Price Index for
886	All Urban Consumers, U.S. City Average, all items 1967=100, or
887	successor reports for the preceding calendar year as initially
888	reported by the United States Department of Labor, Bureau of
889	Labor Statistics.
890	(2)  Homestead property shall continue to be assessed under
891	the provisions of s. 4(c), Art. VII of the State Constitution,
892	pursuant to s. 27, Art. XII of the State Constitution, until the
893	owner of the homestead property makes an irrevocable election to
894	no longer have the homestead assessed under s. 4(c), Art. VII of
895	the State Constitution. After the owner makes an irrevocable
896	election, the homestead may not be assessed under the provisions
897	of s. 4(c), Art. VII of the State Constitution.
898	(3)(2)  If the assessed value of the property as calculated
899	under subsection (1) exceeds the just value, the assessed value
900	of the property shall be lowered to the just value of the
901	property.
902	(4)(3)  Except as provided in this subsection, Property
903	assessed under this section shall be assessed at just value as
904	of January 1 of the year following a change of ownership and is
905	not eligible for assessment under this section. Thereafter, the
906	annual changes in the assessed value of the property are subject
907	to the limitations in subsections (1) and (2). For the purpose
908	of this section, a change in ownership means any sale,
909	foreclosure, or transfer of legal title or beneficial title in
910	equity to any person, except as provided in this subsection.
911	There is no change of ownership if:
912	(a)  Subsequent to the change or transfer, the same person
913	is entitled to the homestead exemption as was previously
914	entitled and:
915	1.  The transfer of title is to correct an error;
916	2.  The transfer is between legal and equitable title; or
917	3.  The change or transfer is by means of an instrument in
918	which the owner is listed as both grantor and grantee of the
919	real property and one or more other individuals are additionally
920	named as grantee. However, if any individual who is additionally
921	named as a grantee applies for a homestead exemption on the
922	property, the application shall be considered a change of
923	ownership;
924	(b)  The transfer is between husband and wife, including a
925	transfer to a surviving spouse or a transfer due to a
926	dissolution of marriage;
927	(c)  The transfer occurs by operation of law under s.
928	732.4015; or
929	(d)  Upon the death of the owner, the transfer is between
930	the owner and another who is a permanent resident and is legally
931	or naturally dependent upon the owner.
932	(5)(4)(a)  Except as provided in paragraph (b), changes,
933	additions, or improvements to homestead property shall be
934	assessed at just value as of the first January 1 after the
935	changes, additions, or improvements are substantially completed.
936	(b)  Changes, additions, or improvements that replace all
937	or a portion of homestead property damaged or destroyed by
938	misfortune or calamity shall not increase the homestead
939	property's assessed value when the square footage of the
940	homestead property as changed or improved does not exceed 110
941	percent of the square footage of the homestead property before
942	the damage or destruction. Additionally, the homestead
943	property's assessed value shall not increase if the total square
944	footage of the homestead property as changed or improved does
945	not exceed 1,500 square feet. Changes, additions, or
946	improvements that do not cause the total to exceed 110 percent
947	of the total square footage of the homestead property before the
948	damage or destruction or that do not cause the total to exceed
949	1,500 total square feet shall be reassessed as provided under
950	subsection (1). The homestead property's assessed value shall be
951	increased by the just value of that portion of the changed or
952	improved homestead property which is in excess of 110 percent of
953	the square footage of the homestead property before the damage
954	or destruction or of that portion exceeding 1,500 square feet.
955	Homestead property damaged or destroyed by misfortune or
956	calamity which, after being changed or improved, has a square
957	footage of less than 100 percent of the homestead property's
958	total square footage before the damage or destruction shall be
959	assessed pursuant to subsection (6) (5). This paragraph applies
960	to changes, additions, or improvements commenced within 3 years
961	after the January 1 following the damage or destruction of the
962	homestead.
963	(c)  Changes, additions, or improvements that replace all
964	or a portion of real property that was damaged or destroyed by
965	misfortune or calamity shall be assessed upon substantial
966	completion as if such damage or destruction had not occurred and
967	in accordance with paragraph (b) if the owner of such property:
968	1.  Was permanently residing on such property when the
969	damage or destruction occurred;
970	2.  Was not entitled to receive homestead exemption on such
971	property as of January 1 of that year; and
972	3.  Applies for and receives homestead exemption on such
973	property the following year.
974	(d)  Changes, additions, or improvements include
975	improvements made to common areas or other improvements made to
976	property other than to the homestead property by the owner or by
977	an owner association, which improvements directly benefit the
978	homestead property. Such changes, additions, or improvements
979	shall be assessed at just value, and the just value shall be
980	apportioned among the parcels benefiting from the improvement.
981	(6)(5)  When property is destroyed or removed and not
982	replaced, the assessed value of the parcel shall be reduced by
983	the assessed value attributable to the destroyed or removed
984	property.
985	(7)(6)  Only property that receives a homestead exemption
986	is subject to this section. No portion of property that is
987	assessed solely on the basis of character or use pursuant to s.
988	193.461 or s. 193.501, or assessed pursuant to s. 193.505, is
989	subject to this section. When property is assessed under s.
990	193.461, s. 193.501, or s. 193.505 and contains a residence
991	under the same ownership, the portion of the property consisting
992	of the residence and curtilage must be assessed separately,
993	pursuant to s. 193.011, for the assessment to be subject to the
994	limitation in this section.
995	(8)(7)  If a person received a homestead exemption limited
996	to that person's proportionate interest in real property, the
997	provisions of this section apply only to that interest.
998	(9)(8)  Erroneous assessments of homestead property
999	assessed under this section may be corrected in the following
1000	manner:
1001	(a)  If errors are made in arriving at any assessment under
1002	this section due to a material mistake of fact concerning an
1003	essential characteristic of the property, the just value and
1004	assessed value must be recalculated for every such year,
1005	including the year in which the mistake occurred.
1006	(b)  If changes, additions, or improvements are not
1007	assessed at just value as of the first January 1 after they were
1008	substantially completed, the property appraiser shall determine
1009	the just value for such changes, additions, or improvements for
1010	the year they were substantially completed. Assessments for
1011	subsequent years shall be corrected, applying this section if
1012	applicable.
1013	(c)  If back taxes are due pursuant to s. 193.092, the
1014	corrections made pursuant to this subsection shall be used to
1015	calculate such back taxes.
1016	(10)(9)  If the property appraiser determines that for any
1017	year or years within the prior 10 years a person who was not
1018	entitled to the homestead property assessment limitation granted
1019	under this section was granted the homestead property assessment
1020	limitation, the property appraiser making such determination
1021	shall record in the public records of the county a notice of tax
1022	lien against any property owned by that person in the county,
1023	and such property must be identified in the notice of tax lien.
1024	Such property that is situated in this state is subject to the
1025	unpaid taxes, plus a penalty of 50 percent of the unpaid taxes
1026	for each year and 15 percent interest per annum. However, when a
1027	person entitled to exemption pursuant to s. 196.031
1028	inadvertently receives the limitation pursuant to this section
1029	following a change of ownership, the assessment of such property
1030	must be corrected as provided in paragraph (9)(8)(a), and the
1031	person need not pay the unpaid taxes, penalties, or interest.
1032	Section 14.  Section 193.1551, Florida Statutes, is amended
1033	to read:
1034	193.1551  Assessment of certain homestead property damaged
1035	in 2004 named storms.--Notwithstanding the provisions of s.
1036	193.155(5)(4), the assessment at just value for changes,
1037	additions, or improvements to homestead property assessed under
1038	the provisions of s. 4(c), Art. VII of the State Constitution,
1039	pursuant to s. 27, Art. XII of the State Constitution, which was
1040	rendered uninhabitable in one or more of the named storms of
1041	2004 shall be limited to the square footage exceeding 110
1042	percent of the homestead property's total square footage.
1043	Additionally, homes having square footage of 1,350 square feet
1044	or less which were rendered uninhabitable may rebuild up to
1045	1,500 total square feet and the increase in square footage shall
1046	not be considered as a change, an addition, or an improvement
1047	that is subject to assessment at just value. The provisions of
1048	this section are limited to homestead properties in which
1049	repairs are completed by January 1, 2008, and apply
1050	retroactively to January 1, 2005.
1051	Section 15.  Subsections (1), (2), (3), and (4) of section
1052	196.031, Florida Statutes, are amended to read:
1053	196.031  Exemption of homesteads.--
1054	(1)  Every person who, on January 1, has the legal title or
1055	beneficial title in equity to real property in this state and
1056	who resides thereon and in good faith makes the same his or her
1057	permanent residence, or the permanent residence of another or
1058	others legally or naturally dependent upon such person, is
1059	entitled to an exemption from all taxation, except for
1060	assessments for special benefits, of 75 percent of the just
1061	value up to $200,000 and 15 percent of the just value from
1062	$200,001 up to $500,000 up to the assessed valuation of $5,000
1063	on the residence and contiguous real property, as defined in s.
1064	6, Art. VII of the State Constitution. The $500,000 threshold
1065	shall be adjusted each year by the percentage change in per
1066	capita Florida personal income, as defined in s. 200.001. The
1067	exemption may not be less than $50,000; however, for low-income
1068	seniors who meet the eligibility criteria under s. 196.075, the
1069	exemption may not be less than $100,000. Such title may be held
1070	by the entireties, jointly, or in common with others, and the
1071	exemption may be apportioned among such of the owners as shall
1072	reside thereon, as their respective interests shall appear. If
1073	only one of the owners of an estate held by the entireties or
1074	held jointly with the right of survivorship resides on the
1075	property, that owner is allowed an exemption as specified in
1076	this subsection of up to the assessed valuation of $5,000 on the
1077	residence and contiguous real property. However, no such
1078	exemption of more than the amount specified in this subsection
1079	$5,000 is allowed to any one person or on any one dwelling
1080	house, except that an exemption up to the amount specified in
1081	this subsection assessed valuation of $5,000 may be allowed on
1082	each apartment or mobile home occupied by a tenant-stockholder
1083	or member of a cooperative corporation and on each condominium
1084	parcel occupied by its owner. Except for owners of an estate
1085	held by the entireties or held jointly with the right of
1086	survivorship, the amount of the exemption may not exceed the
1087	proportionate assessed valuation of all owners who reside on the
1088	property. Before such exemption may be granted, the deed or
1089	instrument shall be recorded in the official records of the
1090	county in which the property is located. The property appraiser
1091	may request the applicant to provide additional ownership
1092	documents to establish title.
1093	(2)  For persons whose homestead property is assessed under
1094	s. 4(c), Art. VII of the State Constitution, pursuant to s. 27,
1095	Art. XII of the State Constitution, the exemption provided in
1096	subsection (1) is limited to the exemption to which they would
1097	have been entitled under s. 6(a) through (d), Art. VII of the
1098	State Constitution as it existed on December 31, 2007.
1099	(3)(2)  As used in subsection (1), the term "cooperative
1100	corporation" means a corporation, whether for profit or not for
1101	profit, organized for the purpose of owning, maintaining, and
1102	operating an apartment building or apartment buildings or a
1103	mobile home park to be occupied by its stockholders or members;
1104	and the term "tenant-stockholder or member" means an individual
1105	who is entitled, solely by reason of his or her ownership of
1106	stock or membership in a cooperative corporation, as evidenced
1107	in the official records of the office of the clerk of the
1108	circuit court of the county in which the apartment building is
1109	located, to occupy for dwelling purposes an apartment in a
1110	building owned by such corporation or to occupy for dwelling
1111	purposes a mobile home which is on or a part of a cooperative
1112	unit.  A corporation leasing land for a term of 98 years or more
1113	for the purpose of maintaining and operating a cooperative
1114	thereon shall be deemed the owner for purposes of this
1115	exemption.
1116	(4)(3)(a)  For every person who is entitled to the
1117	exemption provided in subsection (1), who is a permanent
1118	resident of this state, and who is 65 years of age or older, the
1119	exemption is increased to $10,000 of assessed valuation for
1120	taxes levied by governing bodies of counties, municipalities,
1121	and special districts.
1122	(b)  For every person who is entitled to the exemption
1123	provided in subsection (1), who has been a permanent resident of
1124	this state for the 5 consecutive years prior to claiming the
1125	exemption under this subsection, and who qualifies for the
1126	exemption granted pursuant to s. 196.202 as a totally and
1127	permanently disabled person, the exemption is increased to
1128	$9,500 of assessed valuation for taxes levied by governing
1129	bodies of counties, municipalities, and special districts.
1130	(c)  No homestead shall be exempted under both paragraphs
1131	(a) and (b). In no event shall the combined exemptions of s.
1132	196.202 and paragraph (a) or paragraph (b) exceed $10,000.
1133	(d)  For every person who is entitled to the exemption
1134	provided in subsection (1) and who is a permanent resident of
1135	this state, the exemption is increased to a total of $25,000 of
1136	assessed valuation for taxes levied by governing bodies of
1137	school districts.
1138	(e)  For every person who is entitled to the exemption
1139	provided in subsection (1) and who is a resident of this state,
1140	the exemption is increased to a total of $25,000 of assessed
1141	valuation for levies of taxing authorities other than school
1142	districts. The exemption provided in subsection (1) does
1143	However, the increase provided in this paragraph shall not apply
1144	with respect to the assessment roll of a county unless and until
1145	the roll of that county has been approved by the executive
1146	director pursuant to s. 193.1142.
1147	(4)  The property appraisers of the various counties shall
1148	each year compile a list of taxable property and its value
1149	removed from the assessment rolls of each school district as a
1150	result of the excess of exempt value above that amount allowed
1151	for nonschool levies as provided in subsections (1) and (3), as
1152	well as a statement of the loss of tax revenue to each school
1153	district from levies other than the minimum financial effort
1154	required pursuant to s. 1011.60(6), and shall deliver a copy
1155	thereof to the Department of Revenue upon certification of the
1156	assessment roll to the tax collector.
1157	Section 16.  Section 196.002, Florida Statutes, is amended
1158	to read:
1159	196.002  Legislative intent.--For the purposes of
1160	assessment roll recordkeeping and reporting,:
1161	(1)  The increase in the homestead exemption provided in s.
1162	196.031(3)(d) shall be reported separately for those persons
1163	entitled to exemption under paragraph (a) or paragraph (b) of s.
1164	196.031(3) and for those persons entitled to exemption under s.
1165	196.031(1) but not under said paragraphs; and
1166	(2)  the exemptions authorized by each provision of this
1167	chapter shall be reported separately for each category of
1168	exemption in each such provision, both as to total value
1169	exempted and as to the number of exemptions granted.
1170	Section 17.  Paragraph (b) of subsection (2) of section
1171	197.252, Florida Statutes, is amended to read:
1172	197.252  Homestead tax deferral.--
1173	(2)
1174	(b)  If the applicant is 65 years of age or older entitled
1175	to claim the increased exemption by reason of age and residency
1176	as provided in s. 196.031(3)(a), approval of the application
1177	shall defer that portion of the ad valorem taxes plus non-ad
1178	valorem assessments which exceeds 3 percent of the applicant's
1179	household income for the prior calendar year. If any applicant's
1180	household income for the prior calendar year is less than
1181	$10,000, or is less than the amount of the household income
1182	designated for the additional homestead exemption pursuant to s.
1183	196.075, and the applicant is 65 years of age or older, approval
1184	of the application shall defer the ad valorem taxes plus non-ad
1185	valorem assessments in their entirety.
1186	Section 18.  Section 196.183, Florida Statutes, is created
1187	to read:
1188	196.183  Exemption for tangible personal property.--
1189	(1)  Each tangible personal property tax return is eligible
1190	for an exemption from ad valorem taxation of up to $25,000 of
1191	assessed value. A single return must be filed for each site in
1192	the county where the owner of tangible personal property
1193	transacts business. Owners of freestanding property placed at
1194	multiple sites, other than sites where the owner transacts
1195	business, must file a single return, including all such property
1196	located in the county. Freestanding property placed at multiple
1197	sites includes vending and amusement machines, LP/propane tanks,
1198	utility and cable company property, billboards, leased
1199	equipment, and similar property that is not customarily located
1200	in the offices, stores, or plants of the owner, but is placed
1201	throughout the county. Railroads, private carriers, and other
1202	companies assessed pursuant to s. 193.085 shall be allowed one
1203	$25,000 exemption for each county to which the value of their
1204	property is allocated.
1205	(2)  The requirement that an annual tangible personal
1206	property tax return pursuant to s. 193.052 be filed for
1207	taxpayers owning taxable property the value of which, as listed
1208	on the return, does not exceed the exemption provided in this
1209	section is waived. In order to qualify for this waiver, a
1210	taxpayer must file an initial return on which the exemption is
1211	taken. If, in subsequent years, the taxpayer owns taxable
1212	property the value of which, as listed on the return, exceeds
1213	the exemption, the taxpayer is obligated to file a return. The
1214	taxpayer may again qualify for the waiver only after filing a
1215	return on which the value as listed on the return does not
1216	exceed the exemption. A return filed or required to be filed
1217	shall be considered an application filed or required to be filed
1218	for the exemption under this section.
1219	(3)  The exemption provided in this section does not apply
1220	in any year a taxpayer fails to file a return that is not waived
1221	pursuant to subsection (2). Any taxpayer who received a waiver
1222	pursuant to subsection (2) and who owns taxable property the
1223	value of which, as listed on the return, exceeds the exemption
1224	in a subsequent year and who fails to file a return with the
1225	property appraiser is subject to the penalty contained in s.
1226	193.072(1)(a) calculated without the benefit of the exemption
1227	pursuant to this section. Any taxpayer claiming more exemptions
1228	than allowed pursuant to subsection (1) is subject to the taxes
1229	exempted as a result of wrongfully claiming the additional
1230	exemptions plus 15 percent interest per annum and a penalty of
1231	50 percent of the taxes exempted.
1232	(4)  The exemption provided in this section does not apply
1233	to a mobile home that is presumed to be tangible personal
1234	property pursuant to s. 193.075(2).
1235	Section 19.  Section 193.017, Florida Statutes, is amended
1236	to read:
1237	(Substantial rewording of section. See
1238	s. 193.017, F.S., for present text.)
1239	193.017  Assessment of structural improvements on land
1240	owned by a community land trust and used to provide affordable
1241	housing.--
1242	(1)  As used in this section, the term "community land
1243	trust" means a nonprofit entity that is qualified as charitable
1244	under s. 501(c)(3) of the Internal Revenue Code and has as one
1245	of its purposes the acquisition of land to be held in perpetuity
1246	for the primary purpose of providing affordable homeownership.
1247	(2)  A community land trust may convey structural
1248	improvements located on specific parcels of such land which are
1249	identified by a legal description contained in and subject to a
1250	ground lease having a term of at least 99 years to natural
1251	persons or families who meet the extremely-low, very-low, low,
1252	and moderate income limits, as specified in s. 420.0004, or the
1253	income limits for workforce housing, as defined in s.
1254	420.5095(3). A community land trust shall retain a preemptive
1255	option to purchase any structural improvements on the land at a
1256	price determined by a formula specified in the ground lease
1257	which is designed to ensure that the structural improvements
1258	remain affordable.
1259	(3)  In arriving at just valuation under s. 193.011, a
1260	structural improvement that provides affordable housing on land
1261	owned by a community land trust and subject to a 99-year or
1262	longer ground lease shall be assessed using the following
1263	criteria:
1264	(a)  The amount a willing purchaser would pay a willing
1265	seller shall be limited to the amount determined by the formula
1266	in the ground lease.
1267	(b)  If the ground lease and all amendments and supplements
1268	thereto, or a memorandum documenting how such lease and
1269	amendments or supplements restrict the price at which the
1270	improvements may be sold, is recorded in the official public
1271	records of the county in which the leased land is located, the
1272	recorded lease and any amendments and supplements, or the
1273	recorded memorandum, shall be deemed a land use regulation
1274	during the term of the lease as amended or supplemented.
1275	Section 20.  Section 193.803, Florida Statutes, is created
1276	to read:
1277	193.803  Assessment of eligible rental property used for
1278	workforce and affordable housing; classification.--
1279	(1)  Upon the property owner's application on a form
1280	prescribed by the Department of Revenue, the property appraiser
1281	shall annually classify for assessment purposes all eligible
1282	property used for workforce rental housing or affordable rental
1283	housing. Eligibility shall be as provided in this section.
1284	(2)  A property owner whose eligible property is denied
1285	classification as workforce rental housing or affordable rental
1286	housing by the property appraiser may appeal to the value
1287	adjustment board. The property appraiser shall notify the
1288	property owner in writing of the denial of the workforce rental
1289	housing or affordable rental housing classification on or before
1290	July 1 of the year for which the application was filed. The
1291	written notification must advise the property owner of his or
1292	her right to appeal the denial of classification to the value
1293	adjustment board and must contain the deadline for filing an
1294	appeal. The property appraiser shall have available at his or
1295	her office a list, by property owner, of all applications for
1296	classification received, and the list must identify whether or
1297	not the classification requested was granted.
1298	(3)(a)  Eligible property may not be classified as
1299	workforce rental housing or affordable rental housing unless an
1300	application is filed on or before March 1 of each year. Before
1301	approving a classification, the property appraiser may require
1302	the property owner to furnish such information as may reasonably
1303	be required to establish that the property was actually used as
1304	required by this section. Failure by a property owner to apply
1305	for classification of eligible property as workforce rental
1306	housing or affordable rental housing by March 1 constitutes a 1-
1307	year waiver of the privilege granted under this section for
1308	workforce rental housing assessment or affordable rental housing
1309	assessment. However, a property owner who is qualified to
1310	receive a workforce rental housing classification or an
1311	affordable rental housing classification but who fails to file
1312	an application by March 1, may file an application for the
1313	classification, and may file, under s. 194.011(3), a petition
1314	with the value adjustment board requesting that the
1315	classification be granted. The petition may be filed at any time
1316	during the taxable year on or before the 25th day following the
1317	mailing of the assessment notice by the property appraiser as
1318	required under s. 194.011(1). Notwithstanding the provisions of
1319	s. 194.013, the applicant must pay a nonrefundable fee of $15
1320	upon filing the petition. Upon review of the petition, if the
1321	person is qualified to receive the classification and
1322	demonstrates particular extenuating circumstances judged by the
1323	property appraiser or the value adjustment board to warrant
1324	granting the classification, the property appraiser or the value
1325	adjustment board may grant the classification. An owner of
1326	property classified as workforce rental housing or affordable
1327	rental housing in the previous tax year whose ownership or use
1328	has not changed may reapply on a short form prescribed by the
1329	department. A county may, at the request of the property
1330	appraiser and by a majority vote of its governing body, waive
1331	the requirement that an annual application or statement be made
1332	for the renewal of the classification of property within the
1333	county as workforce rental housing or affordable rental housing
1334	after an initial classification is granted by the property
1335	appraiser. Such waiver may be revoked by a majority vote of the
1336	governing body of the county. Notwithstanding such waiver, an
1337	application must be refiled when any property granted the
1338	classification is sold or otherwise disposed of, when the
1339	ownership changes in any manner, when the applicant ceases to
1340	use the property as workforce rental housing or affordable
1341	rental housing, or when the status of the owner changes so as to
1342	change the classified status of the property.
1343	(b)  For purposes of granting a workforce rental housing or
1344	affordable rental housing classification for January 1, 2008,
1345	only, the term "extenuating circumstances" as used in paragraph
1346	(a) includes the failure of the property owner to return the
1347	application for classification by March 1, 2008.
1348	(4)  The following types of property are eligible to be
1349	classified by a property appraiser as workforce rental housing
1350	or affordable rental housing property, and shall be assessed
1351	based upon their character and use and as further described in
1352	this section:
1353	(a)  Property that is funded and rent restricted by the
1354	United States Department of Housing and Urban Development under
1355	s. 8 of the United States Housing Act of 1937 and that provides
1356	affordable housing for eligible persons as defined by s. 159.603
1357	or the elderly, extremely-low-income persons, or very-low-income
1358	persons as specified in s. 420.0004.
1359	(b)  Rental property for multifamily housing, commercial
1360	fishing workers and farmworkers, families, persons who are
1361	homeless, or the elderly which is funded and rent restricted by
1362	the Florida Housing Finance Corporation under s. 420.5087, s.
1363	420.5089, s. 420.509, or s. 420.5095, the State Housing
1364	Initiatives Partnership Program under s. 420.9072, s. 420.9075,
1365	or s. 42 of the Internal Revenue Code of 1986, 26 U.S.C. s. 42;
1366	the HOME Investment Partnership Program under the Cranston-
1367	Gonzalez National Affordable Housing Act, 42 U.S.C. ss. 12741 et
1368	seq.; or the Federal Home Loan Bank's Affordable Housing Program
1369	established pursuant to the Financial Institutions Reform,
1370	Recovery and Enforcement Act of 1989, Pub. L. No. 101-73.
1371	(c)  Multifamily residential rental property of 10 or more
1372	units which is certified by the local public housing agency as
1373	having 100 percent of its units used to provide affordable
1374	housing for extremely-low-income persons, very-low-income
1375	persons, low-income persons, or moderate-income persons as
1376	specified in s. 420.0004 and which is subject to a land use
1377	agreement or other agreement that is recorded in the official
1378	records of the county in which the property is located and which
1379	recorded agreement restricts the use of the property to
1380	affordable housing for a period of at least 20 years.
1381	(5)  The property appraiser shall remove from the
1382	classification of workforce rental housing or affordable rental
1383	housing any properties for which the classified use has been
1384	abandoned or discontinued, the property has been diverted to
1385	another use, or the participation in and eligibility for the
1386	programs specified in this section has been terminated. Such
1387	removed property shall be assessed at just value under s.
1388	193.011.
1389	(6)  In years in which the proper application for
1390	classification as workforce rental housing or affordable rental
1391	housing has been made and granted, the assessment of such
1392	property shall be based upon its use as workforce rental housing
1393	or affordable rental housing and by applying the following
1394	methodologies, subject to the provisions of subsection (7):
1395	(a)  Property used for workforce rental housing or
1396	affordable rental housing as described in subsection (4) shall
1397	be assessed under the income approach using the actual net
1398	operating income.
1399	(b)  Property used for workforce rental housing and
1400	affordable rental housing which has received low-income housing
1401	tax credits from the Florida Housing Finance Corporation under
1402	s. 420.5099 shall be assessed under the income approach using
1403	the actual net operating income and the following applies:
1404	1.  The tax credits granted and the financing generated by
1405	the tax credits may not be considered as income.
1406	2.  The actual rental income from rent-restricted units in
1407	such property shall be used by the property appraiser.
1408	3.  Any costs paid with the tax credits and costs paid with
1409	the proceeds from additional financing under chapter 420 may not
1410	be included as income.
1411	(7)  By April 1 of each year, the property owner must
1412	provide the property appraiser with a return on a form and in a
1413	manner prescribed by the Department of Revenue which includes a
1414	rent roll and an income and expense statement for the preceding
1415	year. After a review of the rent roll and the income and expense
1416	statement, the property appraiser may request additional
1417	information from the property owner as may be reasonably
1418	required to consider the methodologies in subsection (6).
1419	Failure to timely provide the property appraiser with the
1420	requested information, including failure to meet any extension
1421	that may be granted for the submission of information, shall
1422	result in an estimated assessment based on the best available
1423	information instead of an assessment based on the methodologies
1424	provided in subsection (6). Such assessment shall be deemed to
1425	be prima facie correct and may be included on the tax roll, and
1426	taxes may be extended on the tax roll in the same manner as for
1427	all other taxes.
1428	(8)  It is the duty of the owner of any property used for
1429	workforce rental housing or affordable rental housing that has
1430	been granted the classification for assessment under this
1431	section who is not required to file an annual application or
1432	statement to notify the property appraiser promptly whenever the
1433	use of the property, or the status or condition of the owner,
1434	changes so as to change the classified status of the property.
1435	If any property owner fails to so notify the property appraiser
1436	and the property appraiser determines that for any year within
1437	the prior 10 years the owner was not entitled to receive such
1438	classification, the owner of the property is subject to the
1439	taxes otherwise due and owing as a result of such failure plus
1440	15 percent interest per annum and a penalty of 50 percent of the
1441	additional taxes owed. It is the duty of the property appraiser
1442	making such determination to record in the public records of the
1443	county in which the rental property is located a notice of tax
1444	lien against any property owned by that person or entity in the
1445	county, and such property must be identified in the notice of
1446	tax lien. Such property is subject to the payment of all taxes
1447	and penalties. Such lien, when filed, attaches to any property
1448	identified in the notice of tax lien owned by the person or
1449	entity that illegally or improperly received the classification.
1450	If such person or entity no longer owns property in that county
1451	but owns property in another county or counties in the state,
1452	the property appraiser shall record in such other county or
1453	counties a notice of tax lien identifying the property owned by
1454	such person or entity in such county or counties which becomes a
1455	lien against the identified property.
1456	Section 21.  Section 196.1978, Florida Statutes, is amended
1457	to read:
1458	196.1978  Affordable housing property exemption.--Property
1459	used to provide affordable housing serving eligible persons as
1460	defined by s. 159.603(7) and natural persons or families meeting
1461	the extremely-low, very-low, low, or moderate persons meeting
1462	income limits specified in s. 420.0004 s. 420.0004(8), (10),
1463	(11), and (15), which property is owned entirely by a nonprofit
1464	entity that which is a corporation not for profit which is
1465	qualified as charitable under s. 501(c)(3) of the Internal
1466	Revenue Code and which complies with Rev. Proc. 96-32, 1996-1
1467	C.B. 717 or a limited partnership, the sole general partner of
1468	which is a corporation not for profit which is qualified as
1469	charitable under s. 501(c)(3) of the Internal Revenue Code and
1470	which complies with Rev. Proc. 96-32, 1996-1 C.B. 717, shall be
1471	considered property owned by an exempt entity and used for a
1472	charitable purpose, and those portions of the affordable housing
1473	property which provide housing to natural persons or families
1474	that meet the extremely-low, very-low, low, or moderate income
1475	limits specified individuals with incomes as defined in s.
1476	420.0004 s. 420.0004(10) and (15) shall be exempt from ad
1477	valorem taxation to the extent authorized in s. 196.196. All
1478	property identified in this section shall comply with the
1479	criteria for determination of exempt status to be applied by
1480	property appraisers on an annual basis as defined in s. 196.195.
1481	The Legislature intends that any property owned by a limited
1482	liability company or a limited partnership that which is
1483	disregarded as an entity for federal income tax purposes
1484	pursuant to Treasury Regulation 301.7701-3(b)(1)(ii) shall be
1485	treated as owned by its sole member or sole general partner. The
1486	exemption provided in this section also extends to land that is
1487	owned by an exempt entity and that is subject to a 99-year or
1488	longer ground lease for the purpose of providing affordable
1489	homeownership.
1490	Section 22.  Paragraph (a) of subsection (1) and paragraphs
1491	(b) and (c) of subsection (2) of section 192.0105, Florida
1492	Statutes, are amended to read:
1493	192.0105  Taxpayer rights.--There is created a Florida
1494	Taxpayer's Bill of Rights for property taxes and assessments to
1495	guarantee that the rights, privacy, and property of the
1496	taxpayers of this state are adequately safeguarded and protected
1497	during tax levy, assessment, collection, and enforcement
1498	processes administered under the revenue laws of this state. The
1499	Taxpayer's Bill of Rights compiles, in one document, brief but
1500	comprehensive statements that summarize the rights and
1501	obligations of the property appraisers, tax collectors, clerks
1502	of the court, local governing boards, the Department of Revenue,
1503	and taxpayers. Additional rights afforded to payors of taxes and
1504	assessments imposed under the revenue laws of this state are
1505	provided in s. 213.015. The rights afforded taxpayers to assure
1506	that their privacy and property are safeguarded and protected
1507	during tax levy, assessment, and collection are available only
1508	insofar as they are implemented in other parts of the Florida
1509	Statutes or rules of the Department of Revenue. The rights so
1510	guaranteed to state taxpayers in the Florida Statutes and the
1511	departmental rules include:
1512	(1)  THE RIGHT TO KNOW.--
1513	(a)  The right to be mailed notice of proposed property
1514	taxes and proposed or adopted non-ad valorem assessments (see
1515	ss. 194.011(1), 200.065(2)(b) and (d) and (14)(a) (13)(a), and
1516	200.069). The notice must also inform the taxpayer that the
1517	final tax bill may contain additional non-ad valorem assessments
1518	(see s. 200.069(10)).
1519	(2)  THE RIGHT TO DUE PROCESS.--
1520	(b)  The right to petition the value adjustment board over
1521	objections to assessments, denial of exemption, denial of
1522	agricultural classification, denial of historic classification,
1523	denial of high-water recharge classification, denial of
1524	workforce rental housing or affordable rental housing
1525	classification, disapproval of tax deferral, and any penalties
1526	on deferred taxes imposed for incorrect information willfully
1527	filed. Payment of estimated taxes does not preclude the right of
1528	the taxpayer to challenge his or her assessment (see ss.
1529	194.011(3), 196.011(6) and (9)(a), 196.151, 196.193(1)(c) and
1530	(5), 193.461(2), 193.503(7), 193.625(2), 193.803(2), 197.253(2),
1531	197.301(2), and 197.2301(11)).
1532	(c)  The right to file a petition for exemption, or
1533	agricultural classification, or workforce rental housing or
1534	affordable rental housing classification with the value
1535	adjustment board when an application deadline is missed, upon
1536	demonstration of particular extenuating circumstances for filing
1537	late (see ss. 193.461(3)(a), 193.803(3)(a), and 196.011(1), (7),
1538	(8), and (9)(c)).
1539	Section 23.  Subsection (2) of section 193.052, Florida
1540	Statutes, is amended to read:
1541	193.052  Preparation and serving of returns.--
1542	(2)  No return shall be required for real property the
1543	ownership of which is reflected in instruments recorded in the
1544	public records of the county in which the property is located,
1545	unless otherwise required in this title.  In order for land to
1546	be considered for agricultural classification under s. 193.461,
1547	or high-water recharge classification under s. 193.625, or
1548	workforce rental housing or affordable rental housing
1549	classification under s. 193.803, an application for
1550	classification must be filed on or before March 1 of each year
1551	with the property appraiser of the county in which the land is
1552	located, except as provided in s. 193.461(3)(a). The application
1553	must state that the lands on January 1 of that year were used
1554	primarily for bona fide commercial agricultural or high-water
1555	recharge purposes or for workforce rental housing or affordable
1556	rental housing classified under s. 193.803.
1557	Section 24.  Paragraph (d) of subsection (3) of section
1558	193.461, Florida Statutes, is amended to read:
1559	193.461  Agricultural lands; classification and assessment;
1560	mandated eradication or quarantine program.--
1561	(3)
1562	(d)  When property receiving an agricultural classification
1563	contains a residence under the same ownership, the portion of
1564	the property consisting of the residence and curtilage must be
1565	assessed separately, pursuant to s. 193.011, to qualify for the
1566	assessment limitation set forth in s. 193.155 or to qualify for
1567	the homestead exemption under s. 196.031(1). The remaining
1568	property may be classified under the provisions of paragraphs
1569	(a) and (b).
1570	Section 25.  Paragraph (d) of subsection (3) of section
1571	194.011, Florida Statutes, is amended to read:
1572	194.011  Assessment notice; objections to assessments.--
1573	(3)  A petition to the value adjustment board must be in
1574	substantially the form prescribed by the department.
1575	Notwithstanding s. 195.022, a county officer may not refuse to
1576	accept a form provided by the department for this purpose if the
1577	taxpayer chooses to use it. A petition to the value adjustment
1578	board shall describe the property by parcel number and shall be
1579	filed as follows:
1580	(d)  The petition may be filed, as to valuation issues, at
1581	any time during the taxable year on or before the 25th day
1582	following the mailing of notice by the property appraiser as
1583	provided in subsection (1).  With respect to an issue involving
1584	the denial of an exemption, an agricultural or high-water
1585	recharge classification application, an application for
1586	classification as historic property used for commercial or
1587	certain nonprofit purposes, an application for classification as
1588	workforce rental housing or affordable rental housing, or a
1589	deferral, the petition must be filed at any time during the
1590	taxable year on or before the 30th day following the mailing of
1591	the notice by the property appraiser under s. 193.461, s.
1592	193.503, s. 193.625, s. 193.803, or s. 196.193 or notice by the
1593	tax collector under s. 197.253.
1594	Section 26.  Subsection (1) of section 195.073, Florida
1595	Statutes, is amended to read:
1596	195.073  Classification of property.--All items required by
1597	law to be on the assessment rolls must receive a classification
1598	based upon the use of the property.  The department shall
1599	promulgate uniform definitions for all classifications.  The
1600	department may designate other subclassifications of property.
1601	No assessment roll may be approved by the department which does
1602	not show proper classifications.
1603	(1)  Real property must be classified according to the
1604	assessment basis of the land into the following classes:
1605	(a)  Residential, subclassified into categories, one
1606	category for homestead property and one for nonhomestead
1607	property:
1608	1.  Single family.
1609	2.  Mobile homes.
1610	3.  Multifamily.
1611	4.  Condominiums.
1612	5.  Cooperatives.
1613	6.  Retirement homes.
1614	(b)  Commercial and industrial.
1615	(c)  Agricultural.
1616	(d)  Nonagricultural acreage.
1617	(e)  High-water recharge.
1618	(f)  Historic property used for commercial or certain
1619	nonprofit purposes.
1620	(g)  Exempt, wholly or partially.
1621	(h)  Centrally assessed.
1622	(i)  Leasehold interests.
1623	(j)  Time-share property.
1624	(k)  Workforce rental housing and affordable rental housing
1625	property.
1626	(l)(k)  Other.
1627	Section 27.  Paragraph (a) of subsection (3) of section
1628	195.096, Florida Statutes, is amended to read:
1629	195.096  Review of assessment rolls.--
1630	(3)(a)  Upon completion of review pursuant to paragraph
1631	(2)(f), the department shall publish the results of reviews
1632	conducted under this section. The results must include all
1633	statistical and analytical measures computed under this section
1634	for the real property assessment roll as a whole, the personal
1635	property assessment roll as a whole, and independently for the
1636	following real property classes whenever the classes constituted
1637	5 percent or more of the total assessed value of real property
1638	in a county on the previous tax roll:
1639	1.  Residential property that consists of one primary
1640	living unit, including, but not limited to, single-family
1641	residences, condominiums, cooperatives, and mobile homes.
1642	2.  Residential property that consists of two or more
1643	primary living units.
1644	3.  Agricultural, high-water recharge, historic property
1645	used for commercial or certain nonprofit purposes, workforce
1646	rental housing and affordable rental housing property, and other
1647	use-valued property.
1648	4.  Vacant lots.
1649	5.  Nonagricultural acreage and other undeveloped parcels.
1650	6.  Improved commercial and industrial property.
1651	7.  Taxable institutional or governmental, utility, locally
1652	assessed railroad, oil, gas and mineral land, subsurface rights,
1653	and other real property.
1654
1655	When one of the above classes constituted less than 5 percent of
1656	the total assessed value of all real property in a county on the
1657	previous assessment roll, the department may combine it with one
1658	or more other classes of real property for purposes of
1659	assessment ratio studies or use the weighted average of the
1660	other classes for purposes of calculating the level of
1661	assessment for all real property in a county.  The department
1662	shall also publish such results for any subclassifications of
1663	the classes or assessment rolls it may have chosen to study.
1664	Section 28.  Section 200.186, Florida Statutes, is created
1665	to read:
1666	200.186  Maximum millage rates for the 2008-2009 fiscal
1667	year.--
1668	(1)  In the 2008-2009 fiscal year, a county, municipal
1669	service taxing units of that county, and special districts
1670	dependent to that county; a municipality and special districts
1671	dependent to that municipality; and an independent special
1672	district may levy a maximum millage that is determined as
1673	follows:
1674	(a)  The maximum millage rate shall be the rolled-back rate
1675	calculated pursuant to s. 200.065 and adjusted for growth in per
1676	capita Florida personal income, except that:
1677	1.  Ad valorem tax revenue levied in the 2007-2008 fiscal
1678	year, as used in the calculation of the rolled-back rate, shall
1679	be reduced by any tax revenue resulting from a millage rate
1680	approved by a super majority vote of the governing board of the
1681	taxing authority in excess of the maximum rate that could have
1682	been levied by a majority vote as provided in s. 200.185; and
1683	2.  The taxable value within the jurisdiction of each
1684	taxing authority, as used in the calculation of the rolled-back
1685	rate, shall be increased by the amount necessary to offset any
1686	reduction in taxable value occurring as a result of the
1687	amendments to the State Constitution contained in SJR 4B or HJR
1688	3B revising the homestead tax exemption and providing an
1689	exemption from ad valorem taxation for tangible personal
1690	property. The maximum millage rate applicable to a county
1691	authorized to levy a county public hospital surtax under s.
1692	212.055 shall exclude the revenues required to be contributed to
1693	the county public general hospital for the purposes of making
1694	the maximum millage rate calculation, but shall be added back to
1695	the maximum millage rate allowed after the roll back has been
1696	applied.
1697	a.  A rate of not more than 110 percent of the rolled-back
1698	rate based on the previous year's maximum millage rate, adjusted
1699	for growth in per capita Florida personal income, may be adopted
1700	if approved by a two-thirds vote of the governing body of the
1701	county, municipality, or independent district; or
1702	b.  A rate in excess of 110 percent may be adopted if
1703	approved by a unanimous vote of the governing body of the
1704	county, municipality, or independent district or if the rate is
1705	approved by a referendum.
1706	(b)  If approved by a two-thirds vote of the governing
1707	body, a rate may be levied in excess of the rate calculated
1708	pursuant to paragraph (a) if the excess is not more than 67
1709	percent of the difference between the rolled-back rate
1710	calculated pursuant to s. 200.065, and the rate calculated in
1711	paragraph (a).
1712	(c)  A rate may be levied in excess of the millage rate
1713	allowed in paragraph (b) if the rate is approved by a unanimous
1714	vote of the governing body or by a three-fourths vote if the
1715	governing body has nine or more members or if approved by a
1716	referendum of the voters.
1717	(2)  Any county or municipality that is in violation of
1718	this section shall forfeit the distribution of the local
1719	government half-cent sales tax revenues during the 12 months
1720	following a determination of noncompliance by the Department of
1721	Revenue, subject to the conditions provided in ss. 200.065 and
1722	218.63.
1723	(3)  The millage rate of a county or municipality,
1724	municipal service taxing unit of that county, and any special
1725	district dependent to that county or municipality may exceed in
1726	any year the maximum millage rate calculated pursuant to this
1727	section if the total county ad valorem taxes levied or total
1728	municipal ad valorem taxes levied, as defined in s. 200.001, do
1729	not exceed the maximum total county ad valorem taxes levied or
1730	maximum total municipal ad valorem taxes levied, as defined in
1731	s. 200.001, respectively. Total taxes levied may exceed the
1732	maximum calculated pursuant to this section as a result of an
1733	increase in taxable value above that certified in s. 200.065(1)
1734	if such increase is less than the percentage amounts contained
1735	in s. 200.065(6); however, if such increase in taxable value
1736	exceeds the percentage amounts contained in s. 200.065(6),
1737	millage rates subject to this section must be reduced so that
1738	total taxes levied do not exceed the maximum. Any unit of
1739	government operating under a home rule charter adopted pursuant
1740	to ss. 10, 11, and 24, Art. VIII of the State Constitution of
1741	1885, as preserved by s. 6(e), Art. VIII of the State
1742	Constitution of 1968, which is granted the authority in the
1743	State Constitution to exercise all the powers conferred now or
1744	hereafter by general law upon municipalities and which exercises
1745	such powers in the unincorporated area shall be recognized as a
1746	municipality under this section.
1747	(4)  If the amendments to the State Constitution contained
1748	in SJR 4B or HJR 3B revising the homestead tax exemption and
1749	providing an exemption from ad valorem taxation for tangible
1750	personal property, are approved by a vote of the electors, this
1751	section shall supersede the provisions of s. 200.185(5).
1752	Section 29.  Subsection (6) and paragraph (a) of subsection
1753	(9) of section 196.011, Florida Statutes, are amended to read:
1754	196.011  Annual application required for exemption.--
1755	(6)(a)  Once an original application for tax exemption has
1756	been granted, in each succeeding year on or before February 1,
1757	the property appraiser shall mail a renewal application to the
1758	applicant, and the property appraiser shall accept from each
1759	such applicant a renewal application on a form to be prescribed
1760	by the Department of Revenue.  Such renewal application shall be
1761	accepted as evidence of exemption by the property appraiser
1762	unless he or she denies the application.  Upon denial, the
1763	property appraiser shall serve, on or before July 1 of each
1764	year, a notice setting forth the grounds for denial on the
1765	applicant by first-class mail.  Any applicant objecting to such
1766	denial may file a petition as provided for in s. 194.011(3).
1767	(b)  Any person who is entitled to a homestead assessment
1768	limitation in the prior year under s. 4(c), Art. VII of the
1769	State Constitution shall have the option to file an application
1770	for exemption under s. 6(a), Art. VII of the State Constitution
1771	no later than March 1 of each year. The application shall advise
1772	the applicant of his or her option to make an irrevocable
1773	election to no longer have his or her homestead assessed under
1774	s. 4(c), Art. VII of the State Constitution. After the
1775	irrevocable election, the person's homestead shall be assessed
1776	under s. 6(a), Art. VII of the State Constitution.
1777	(9)(a)  A county may, at the request of the property
1778	appraiser and by a majority vote of its governing body, waive
1779	the requirement that an annual application or statement be made
1780	for exemption of property within the county after an initial
1781	application is made and the exemption granted. The waiver under
1782	this subsection of the annual application or statement
1783	requirement applies to all exemptions under this chapter except
1784	the exemption under s. 196.1995. Notwithstanding such waiver,
1785	refiling of an application or statement shall be required when
1786	any property granted an exemption is sold or otherwise disposed
1787	of, when the ownership changes in any manner, when the applicant
1788	for homestead exemption ceases to use the property as his or her
1789	homestead, or when the status of the owner changes so as to
1790	change the exempt status of the property, or when an irrevocable
1791	election is made to no longer have the homestead assessment
1792	limitation under s. 4(c), Art. VII of the State Constitution and
1793	the homestead receives the exemption under s. 6(a), Art. VII of
1794	the State Constitution. In its deliberations on whether to waive
1795	the annual application or statement requirement, the governing
1796	body shall consider the possibility of fraudulent exemption
1797	claims which may occur due to the waiver of the annual
1798	application requirement. It is the duty of the owner of any
1799	property granted an exemption who is not required to file an
1800	annual application or statement to notify the property appraiser
1801	promptly whenever the use of the property or the status or
1802	condition of the owner changes so as to change the exempt status
1803	of the property. If any property owner fails to so notify the
1804	property appraiser and the property appraiser determines that
1805	for any year within the prior 10 years the owner was not
1806	entitled to receive such exemption, the owner of the property is
1807	subject to the taxes exempted as a result of such failure plus
1808	15 percent interest per annum and a penalty of 50 percent of the
1809	taxes exempted. Except for homestead exemptions controlled by s.
1810	196.161, it is the duty of the property appraiser making such
1811	determination to record in the public records of the county a
1812	notice of tax lien against any property owned by that person or
1813	entity in the county, and such property must be identified in
1814	the notice of tax lien. Such property is subject to the payment
1815	of all taxes and penalties. Such lien when filed shall attach to
1816	any property, identified in the notice of tax lien, owned by the
1817	person who illegally or improperly received the exemption.
1818	Should such person no longer own property in that county, but
1819	own property in some other county or counties in the state, it
1820	shall be the duty of the property appraiser to record a notice
1821	of tax lien in such other county or counties, identifying the
1822	property owned by such person or entity in such county or
1823	counties, and it shall become a lien against such property in
1824	such county or counties.
1825	Section 30.  Subsection (3) is added to section 196.111,
1826	Florida Statutes, to read:
1827	196.111  Property appraisers may notify persons entitled to
1828	homestead exemption; publication of notice; costs.--
1829	(3)  The notice mailed to any person whose property
1830	heretofore was entitled to a homestead assessment limitation in
1831	the prior year pursuant to s. 4(c), Art. VII of the State
1832	Constitution shall also include the option to file an
1833	application to make an irrevocable election to no longer have
1834	his or her homestead assessed pursuant to s. 4(c), Art. VII of
1835	the State Constitution and to apply for homestead exemption
1836	pursuant to s. 6(a), Art. VII of the State Constitution,
1837	consistent with the requirements of s. 196.011(6)(b).
1838	Section 31.  Section 195.022, Florida Statutes, is amended
1839	to read:
1840	195.022  Forms to be prescribed by Department of Revenue.--
1841	The Department of Revenue shall prescribe all forms to be used
1842	by property appraisers, tax collectors, clerks of the circuit
1843	court, and value adjustment boards in administering and
1844	collecting ad valorem taxes. The department shall prescribe a
1845	form for each purpose. For counties with a population of 100,000
1846	or fewer, the Department of Revenue shall furnish the forms. For
1847	counties with a population greater than 100,000, the county
1848	officer shall reproduce forms for distribution at the expense of
1849	his or her office. A county officer may use a form other than
1850	the form prescribed by the department upon obtaining written
1851	permission from the executive director of the department;
1852	however, no county officer shall use a form the substantive
1853	content of which is at variance with the form prescribed by the
1854	department for the same or a similar purpose. If the executive
1855	director finds good cause to grant such permission he or she may
1856	do so. The county officer may continue to use such approved form
1857	until the law which specifies the form is amended or repealed or
1858	until the officer receives written disapproval from the
1859	executive director. Otherwise, all such officers and their
1860	employees shall use the forms, and follow the instructions
1861	applicable to the forms, which are prescribed by the department.
1862	The department, upon request of any property appraiser or, in
1863	any event, at least once every 3 years, shall prescribe and
1864	furnish such aerial photographs and nonproperty ownership maps
1865	to the property appraisers as are necessary to ensure that all
1866	real property within the state is properly listed on the roll.
1867	All forms and maps furnished by the department shall be paid for
1868	by the department as provided by law. All forms and maps and
1869	instructions relating to their use shall be substantially
1870	uniform throughout the state. An officer may employ supplemental
1871	forms and maps, at the expense of his or her office, which he or
1872	she deems expedient for the purpose of administering and
1873	collecting ad valorem taxes. The forms required in ss.
1874	193.461(3)(a) and 196.011(1) for renewal purposes shall require
1875	sufficient information for the property appraiser to evaluate
1876	the changes in use since the prior year. The form required in s.
1877	193.155(2) for election to retain benefits under s. 27, Art. XII
1878	of the State Constitution shall be adopted by the department. If
1879	the property appraiser determines, in the case of a taxpayer,
1880	that he or she has insufficient current information upon which
1881	to approve the exemption, or if the information on the renewal
1882	form is inadequate for him or her to evaluate the taxable status
1883	of the property, he or she may require the resubmission of an
1884	original application.
1885	Section 32.  Transitional assessment of homestead property;
1886	effective date.--
1887	(1)  Each person entitled to a homestead exemption under
1888	Section 6 of Article VII of the State Constitution shall
1889	continue to have his or her current homestead assessed under
1890	Section 4(c) of Article VII of the State Constitution until the
1891	person makes an irrevocable election to no longer have his or
1892	her homestead assessed under Section 4(c) of Article VII of the
1893	State Constitution. After the irrevocable election is made, the
1894	homestead may not be assessed under Section 4(c) of Article VII
1895	of the State Constitution.
1896	(2)  The exemption provided in Section 6(a) of Article VII
1897	of the State Constitution to each person entitled to have the
1898	person's homestead assessed under Section 4(c) of Article VII of
1899	the State Constitution pursuant to subsection (1) shall be
1900	limited to the exemption the person would have been entitled to
1901	under Section 6(a)-(d) of Article VII of the State Constitution
1902	as it existed on the day before the effective date of this
1903	section.
1904	Section 33.  If any law that is amended by this act was
1905	also amended by a law enacted during the 2007 Regular Session or
1906	any 2007 special session of the Legislature, such laws shall be
1907	construed as if they had been enacted during the same session of
1908	the Legislature, and full effect should be given to each if that
1909	is possible.
1910	Section 34.  Except as otherwise expressly provided in this
1911	act, this act and section 33 of this act shall take effect upon
1912	becoming a law, sections 13 through 32 of this act shall take
1913	effect only upon the effective date of amendments to the State
1914	Constitution contained in Senate Joint Resolution 4B or House
1915	Joint Resolution 3B revising the homestead tax exemption and
1916	providing an exemption from ad valorem taxation for tangible
1917	personal property and property used for workforce and affordable
1918	rental housing, and sections 13 through 32 of this act shall
1919	apply retroactively to the 2008 tax roll if the amendments to
1920	the State Constitution contained in Senate Joint Resolution 4B
1921	or House Joint Resolution 3B are approved in a special election
1922	held on January 29, 2008, or shall apply to the 2009 tax roll if
1923	the amendments to the State Constitution contained in Senate
1924	Joint Resolution 4B or House Joint Resolution 3B are approved in
1925	the general election held in November of 2008.

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