HB 595

1	A bill to be entitled
2	An act relating to property appraisers; amending s.
3	193.023, F.S.; revising authority of the property
4	appraiser to inspect property for assessment purposes;
5	amending s. 196.011, F.S.; revising required time
6	limitations for filing applications for homestead
7	exemptions; revising procedural requirements for property
8	appraiser approval of such exemptions; amending s.
9	196.015, F.S.; revising factors for consideration by
10	property appraisers in determining permanent residency for
11	homestead exemption purposes; providing an effective date.
12
13	Be It Enacted by the Legislature of the State of Florida:
14
15	Section 1.  Subsection (2) of section 193.023, Florida
16	Statutes, is amended to read:
17	193.023  Duties of the property appraiser in making
18	assessments.--
19	(2)  In making his or her assessment of the value of real
20	property, the property appraiser is required to physically
21	inspect the property at least once every 5 years. Where
22	geographically suitable, and at the discretion of the property
23	appraiser, the property appraiser may use image technology in
24	lieu of physical inspection to ensure that the tax roll meets
25	all requirements of the law, and may review image technology, as
26	the property appraiser deems necessary, to ensure that the tax
27	roll meets all the requirements of law. However, the property
28	appraiser shall physically inspect any parcel of taxable real
29	property upon the request of the taxpayer or owner.
30	Section 2.  Subsection (8) of section 196.011, Florida
31	Statutes, is amended to read:
32	196.011  Annual application required for exemption.--
33	(8)  Any applicant who is qualified to receive any
34	exemption under subsection (1) and who fails to file an
35	application by March 1, must may file an application for the
36	exemption with the property appraiser on or before the 25th day
37	following the mailing by the property appraiser of the notices
38	required under s. 194.011(1). Upon receipt of sufficient
39	evidence, as determined by the property appraiser, demonstrating
40	the applicant was unable to apply for the exemption in a timely
41	manner or otherwise demonstrating extenuating circumstances
42	judged by the property appraiser to warrant granting the
43	exemption, the property appraiser may grant the exemption. If
44	the applicant fails to produce sufficient evidence demonstrating
45	the applicant was unable to apply for the exemption in a timely
46	manner or otherwise demonstrating extenuating circumstances as
47	judged by the property appraiser, the applicant and may file,
48	pursuant to s. 194.011(3), a petition with the value adjustment
49	board requesting that the exemption be granted. Such petition
50	must may be filed at any time during the taxable year on or
51	before the 25th day following the mailing of the notice by the
52	property appraiser as provided in s. 194.011(1). Notwithstanding
53	the provisions of s. 194.013, such person must pay a
54	nonrefundable fee of $15 upon filing the petition. Upon
55	reviewing the petition, if the person is qualified to receive
56	the exemption and demonstrates particular extenuating
57	circumstances judged by the property appraiser or the value
58	adjustment board to warrant granting the exemption, the property
59	appraiser or the value adjustment board may grant the exemption
60	for the current year.
61	Section 3.  Section 196.015, Florida Statutes, is amended
62	to read:
63	196.015  Permanent residency; factual determination by
64	property appraiser.--Intention to establish a permanent
65	residence in this state is a factual determination to be made,
66	in the first instance, by the property appraiser. Although any
67	one factor is not conclusive of the establishment or
68	nonestablishment of permanent residence, the following are
69	relevant factors that may be considered by the property
70	appraiser in making his or her determination as to the intent of
71	a person claiming a homestead exemption to establish a permanent
72	residence in this state:
73	(1)  A formal declaration declarations of domicile by the
74	applicant recorded in the public records of the county in which
75	the exemption is being sought.
76	(2)  Evidence of the location where the applicant's
77	dependent children are registered for school Informal statements
78	of the applicant.
79	(3)  The place of employment of the applicant.
80	(4)  The previous permanent residency by the applicant in a
81	state other than Florida or in another country and the date non-
82	Florida residency was terminated.
83	(5)  Proof of voter registration in this state with the
84	voter-identification-card address of the applicant matching the
85	address of the physical location where the exemption is being
86	sought The place where the applicant is registered to vote.
87	(6)  A valid Florida driver's license and evidence of
88	relinquishment of driver's licenses from any other states The
89	place of issuance of a driver's license to the applicant.
90	(7)  The place of Issuance of a Florida license tag on any
91	motor vehicle owned by the applicant.
92	(8)  The address as listed on federal income tax returns
93	filed by the applicant.
94	(9)  The location where the applicant's bank statements and
95	checking accounts are registered.
96	(10)  Proof of payment for utilities at the property for
97	which permanent residency is being claimed.
98	Section 4.  This act shall take effect July 1, 2008.

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