CS/HB 129

1
A bill to be entitled
2An act relating to just valuation of property; amending s.
3193.011, F.S.; providing for consideration of zoning
4changes and permits in determining the highest and best
5use; revising the just valuation factor relating to the
6condition of property; including cost of removal of
7tangible personal property as a consideration in the net
8sale proceeds factor; requiring property appraisers to use
9only market rent in arriving at just value of certain
10income-producing properties; providing a definition;
11providing applicability; amending s. 193.016, F.S.;
12providing for consideration of value adjustment board
13decisions for all properties; creating s. 193.018, F.S.;
14authorizing owners of certain properties to enter into
15deed-restriction agreements with counties for certain
16purposes; requiring property appraisers to consider deed-
17restriction agreements in determining just value;
18providing for payment of back taxes plus interest if the
19deed-restriction agreement is terminated early; amending
20s. 194.011, F.S.; revising provisions relating to
21provision of evidence by petitioners and property
22appraisers; amending s. 194.013, F.S.; requiring value
23adjustment boards to waive a petition filing fee for
24taxpayers eligible for certain constitutional exemptions;
25amending s. 194.015, F.S.; revising the membership of
26value adjustment boards, appointment criteria, and quorum
27requirements; amending s. 194.032, F.S.; providing for
28criteria for rescheduling certain hearings under certain
29circumstances; amending s. 194.034, F.S.; requiring value
30adjustment boards to order refund of certain filing fees
31if a determination of a property appraiser is overturned;
32amending s. 194.192, F.S.; providing for judgments against
33property appraisers under certain circumstances; providing
34for assessment and award of attorney fees to taxpayers
35under certain circumstances; amending s. 420.507, F.S.;
36correcting a cross-reference; providing an effective date.
37
38Be It Enacted by the Legislature of the State of Florida:
39
40     Section 1.  Effective upon this act becoming a law and
41applicable to assessments beginning January 1, 2009, section
42193.011, Florida Statutes, is amended to read:
43     193.011  Factors to consider in deriving just valuation.--
44     (1)  In arriving at just valuation as required under s. 4,
45Art. VII of the State Constitution, the property appraiser shall
46take into consideration the following factors:
47     (a)(1)  The present cash value of the property, which is
48the amount a willing purchaser would pay a willing seller,
49exclusive of reasonable fees and costs of purchase, in cash or
50the immediate equivalent thereof in a transaction at arm's
51length;
52     (b)(2)  The highest and best use to which the property can
53be expected to be put in the immediate future and the present
54use of the property, taking into consideration any applicable
55judicial limitation, local or state land use regulation, or
56historic preservation ordinance, and any zoning changes and
57permits necessary to achieve the highest and best use, and
58considering any moratorium imposed by executive order, law,
59ordinance, regulation, resolution, or proclamation adopted by
60any governmental body or agency or the Governor when the
61moratorium or judicial limitation prohibits or restricts the
62development or improvement of property as otherwise authorized
63by applicable law. The applicable governmental body or agency or
64the Governor shall notify the property appraiser in writing of
65any executive order, ordinance, regulation, resolution, or
66proclamation it adopts imposing any such limitation, regulation,
67or moratorium;
68     (c)(3)  The location of said property;
69     (d)(4)  The quantity or size of said property;
70     (e)(5)  The cost of said property and the present
71replacement value of any improvements thereon;
72     (f)(6)  The condition of said property. When determining
73the condition of the property, the property appraiser shall
74consider physical deterioration, functional obsolescence, and
75external obsolescence;
76     (g)(7)  The income from said property; and
77     (h)(8)  The net proceeds of the sale of the property, as
78received by the seller, after deduction of all of the usual and
79reasonable fees and costs of the sale, including the costs and
80expenses of financing, and allowance for unconventional or
81atypical terms of financing arrangements, and including the
82costs of removal of tangible personal property. When the net
83proceeds of the sale of any property are utilized, directly or
84indirectly, in the determination of just valuation of realty of
85the sold parcel or any other parcel under the provisions of this
86section, the property appraiser, for the purposes of such
87determination, shall exclude any portion of such net proceeds
88attributable to payments for household furnishings or other
89items of personal property.
90     (2)  Notwithstanding the requirement that property
91appraisers consider all of the factors enumerated in subsection
92(1) in arriving at just valuation, property appraisers, upon
93request of the property owner, shall consider only the market
94rent from income-producing property in the case of all
95residential rental property and all commercial property that is
96leased to more than one legal entity, each of which conducts a
97separate business activity on the property. For purposes of this
98subsection, the term "market rent" means the most likely rent
99that an income-producing property would command if offered for
100lease in the open market.
101     Section 2.  Section 193.016, Florida Statutes, is amended
102to read:
103     193.016  Property appraiser's assessment; effect of
104determinations by value adjustment board.--If the property
105appraiser's assessment of the same items of tangible personal
106property in the previous year was adjusted by the value
107adjustment board and the decision of the board to reduce the
108assessment was not successfully appealed by the property
109appraiser, the property appraiser shall consider the reduced
110value values determined by the value adjustment board in
111assessing the those items of tangible personal property. If the
112property appraiser adjusts upward the reduced value values
113previously determined by the value adjustment board, the
114property appraiser shall assert additional basic and underlying
115facts not properly considered by the value adjustment board as
116the basis for the increased valuation notwithstanding the prior
117adjustment by the board.
118     Section 3.  Section 193.018, Florida Statutes, is created
119to read:
120     193.018  Assessment of deed-restricted property.--
121     (1)  The owner of residential rental property, multiunit
122commercial rental property, property used as a marina,
123waterfront property used exclusively for commercial fishing
124purposes, or property rented for use by mobile homes may enter
125into a deed-restriction agreement with the county to maintain
126the property at its current use for a period of at least 5
127years.
128     (2)  The property appraiser shall consider the deed-
129restriction agreement in determining the just value of the
130property.
131     (3)  If, prior to the expiration of the deed-restriction
132agreement, the property is not used for the purposes set forth
133in the deed-restriction agreement, the deed-restriction
134agreement shall be terminated and the property owner shall pay
135to the county an amount equal to the additional taxes that would
136have been paid in prior years had the deed-restriction agreement
137not been in effect, plus 12 percent interest.
138     Section 4.  Subsection (4) of section 194.011, Florida
139Statutes, is amended to read:
140     194.011  Assessment notice; objections to assessments.--
141     (4)(a)  At least 15 days before the hearing, the petitioner
142shall provide to the property appraiser a list of evidence to be
143presented at the hearing, together with copies of all
144documentation to be considered by the value adjustment board and
145a summary of evidence to be presented by witnesses.
146     (b)  At least 15 No later than 7 days before the hearing,
147if the petitioner has provided the information required under
148paragraph (a), and if requested in writing by the petitioner,
149the property appraiser shall provide to the petitioner a list of
150evidence to be presented at the hearing, together with copies of
151all documentation to be considered by the value adjustment board
152and a summary of evidence to be presented by witnesses. The
153evidence list must contain the property record card if provided
154by the clerk. Failure of the property appraiser to timely comply
155with the requirements of this paragraph shall result in a
156rescheduling of the hearing.
157     Section 5.  Subsection (2) of section 194.013, Florida
158Statutes, is amended to read:
159     194.013  Filing fees for petitions; disposition; waiver.--
160     (2)  The value adjustment board shall waive the filing fee
161with respect to a petition filed by a taxpayer who is eligible
162to receive one or more of the exemptions under s. 6(c), (f), or
163(g), Art. VII of the State Constitution, regardless of whether
164the taxpayer's local government grants the additional local
165homestead exemptions. The filing fee also shall be waived for a
166taxpayer who demonstrates at the time of filing, by an
167appropriate certificate or other documentation issued by the
168Department of Children and Family Services and submitted with
169the petition, that the petitioner is then an eligible recipient
170of temporary assistance under chapter 414.
171     Section 6.  Section 194.015, Florida Statutes, is amended
172to read:
173     194.015  Value adjustment board.--
174     (1)  There is hereby created a value adjustment board for
175each county, which shall consist of five members.
176     (2)(a)1.  Three members shall be appointed by of the
177governing body of the county, as follows:
178     a.  One member must own a homestead property within the
179county.
180     b.  One member must own a business that occupies commercial
181space located within the county.
182     c.  An appointee may not be a member or an employee of any
183taxing authority.
184     2.  as elected from the membership of the board of said
185governing body, One of such appointees whom shall be elected
186chairperson.
187     (b)  , and Two members shall be appointed by of the school
188board, as follows:
189     1.  One member must own a business that occupies commercial
190space located within the school district.
191     2.  One member must be eligible to receive one or more of
192the exemptions under s. 6(c), (f), or (g), Art. VII of the State
193Constitution, regardless of whether the taxpayer's local
194government grants the additional local homestead exemptions.
195     3.  An appointee may not be a member or an employee of any
196taxing authority as elected from the membership of the school
197board. The members of the board may be temporarily replaced by
198other members of the respective boards on appointment by their
199respective chairpersons.
200     (3)  Any three members shall constitute a quorum of the
201board, except that each quorum must include at least one member
202of said governing board and at least one member of the school
203board, and no meeting of the board shall take place unless a
204quorum is present.
205     (4)  Members of the board may receive such per diem
206compensation as is allowed by law for state employees if both
207bodies elect to allow such compensation.
208     (5)  The clerk of the governing body of the county shall be
209the clerk of the value adjustment board.
210     (6)(a)  The office of the county attorney may be counsel to
211the board unless the county attorney represents the property
212appraiser, in which instance the board shall appoint private
213counsel who has practiced law for over 5 years and who shall
214receive such compensation as may be established by the board.
215     (b)  Meetings No meeting of the board may not shall take
216place unless counsel to the board is present. However, counsel
217for the property appraiser shall not be required when the county
218attorney represents only the board at the board hearings, even
219though the county attorney may represent the property appraiser
220in other matters or at a different time.
221     (7)  Two-fifths of the expenses of the board shall be borne
222by the district school board and three-fifths by the district
223county commission.
224     Section 7.  Subsection (2) of section 194.032, Florida
225Statutes, is amended to read:
226     194.032  Hearing purposes; timetable.--
227     (2)  The clerk of the governing body of the county shall
228prepare a schedule of appearances before the board based on
229petitions timely filed with him or her. The clerk shall notify
230each petitioner of the scheduled time of his or her appearance
231no less than 25 calendar days prior to the day of such scheduled
232appearance. Upon receipt of this notification, the petitioner
233shall have the right to reschedule the hearing for the failure
234of the property appraiser to comply with the requirements of s.
235194.011(4)(b). The hearing shall be rescheduled no sooner than
23615 days after the property appraiser complies with the
237requirements of s. 194.011(4)(b). The petitioner shall also have
238the right to reschedule the hearing a single time by submitting
239to the clerk of the governing body of the county a written
240request to reschedule, no less than 5 calendar days before the
241day of the originally scheduled hearing. Additional rescheduling
242of the hearing may be granted to the taxpayer upon receipt of an
243affidavit from a physician that states a medical reason as to
244why the petitioner needs to reschedule the hearing. A copy of
245the property record card containing relevant information used in
246computing the taxpayer's current assessment shall be included
247with such notice, if said card was requested by the taxpayer.
248Such request shall be made by checking an appropriate box on the
249petition form. No petitioner shall be required to wait for more
250than 2 4 hours from the scheduled time; and, if his or her
251petition is not heard in that time, the petitioner may, at his
252or her option, report to the chairperson of the meeting that he
253or she intends to leave; and, if he or she is not heard
254immediately, the petitioner's hearing shall be rescheduled for a
255time reserved exclusively for the petitioner administrative
256remedies will be deemed to be exhausted, and he or she may seek
257further relief as he or she deems appropriate. Failure on three
258occasions with respect to any single tax year to convene at the
259scheduled time of meetings of the board shall constitute grounds
260for removal from office by the Governor for neglect of duties.
261     Section 8.  Subsection (2) of section 194.034, Florida
262Statutes, is amended to read:
263     194.034  Hearing procedures; rules.--
264     (2)  In each case, except when a complaint is withdrawn by
265the petitioner or is acknowledged as correct by the property
266appraiser, the value adjustment board shall render a written
267decision. All such decisions shall be issued within 20 calendar
268days of the last day the board is in session under s. 194.032.
269The decision of the board shall contain findings of fact and
270conclusions of law and shall include reasons for upholding or
271overturning the determination of the property appraiser. If the
272determination of the property appraiser is overturned, the board
273shall order the refunding of the filing fee required by s.
274194.013. When a special magistrate has been appointed, the
275recommendations of the special magistrate shall be considered by
276the board. The clerk, upon issuance of the decisions, shall, on
277a form provided by the Department of Revenue, notify by first-
278class mail each taxpayer, the property appraiser, and the
279department of the decision of the board.
280     Section 9.  Subsection (3) is added to section 194.192,
281Florida Statutes, to read:
282     194.192  Costs; interest on unpaid taxes; penalty; attorney
283fees.--
284     (3)  If the court finds that the amount owed by the
285taxpayer is less than the amount of tax paid, the court shall
286enter judgment against the appraiser for the difference and for
287interest on the difference at the rate of 12 percent per year
288from the date of payment. If the final assessment established by
289the court is lower than the value assessed by the property
290appraiser by more than 10 percent, the court shall assess and
291award reasonable attorney fees to the taxpayer.
292     Section 10.  Subsection (46) of section 420.507, Florida
293Statutes, is amended to read:
294     420.507  Powers of the corporation.--The corporation shall
295have all the powers necessary or convenient to carry out and
296effectuate the purposes and provisions of this part, including
297the following powers which are in addition to all other powers
298granted by other provisions of this part:
299     (46)  To require, as a condition of financing a multifamily
300rental project, that an agreement be recorded in the official
301records of the county where the real property is located, which
302requires that the project be used for housing defined as
303affordable in s. 420.0004(3) by persons defined in s.
304420.0004(8), (10), (11), and (15). Such an agreement is a state
305land use regulation that limits the highest and best use of the
306property within the meaning of s. 193.011(1)(b)(2).
307     Section 11.  This act shall take effect upon becoming a
308law.


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