| 1 | A bill to be entitled |
| 2 | An act relating to ad valorem taxation; 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; providing an |
| 9 | effective date. |
| 10 |
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| 11 | Be It Enacted by the Legislature of the State of Florida: |
| 12 |
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| 13 | Section 1. Subsection (2) of section 193.023, Florida |
| 14 | Statutes, is amended to read: |
| 15 | 193.023 Duties of the property appraiser in making |
| 16 | assessments.-- |
| 17 | (2) In making his or her assessment of the value of real |
| 18 | property, the property appraiser is required to physically |
| 19 | inspect the property at least once every 5 years. Where |
| 20 | geographically suitable, and at the discretion of the property |
| 21 | appraiser, the property appraiser may use image technology in |
| 22 | lieu of physical inspection to ensure that the tax roll meets |
| 23 | all requirements of the law, and may review image technology, as |
| 24 | the property appraiser deems necessary, to ensure that the tax |
| 25 | roll meets all the requirements of law. However, the property |
| 26 | appraiser shall physically inspect any parcel of taxable real |
| 27 | property upon the request of the taxpayer or owner. |
| 28 | Section 2. Subsection (8) of section 196.011, Florida |
| 29 | Statutes, is amended to read: |
| 30 | 196.011 Annual application required for exemption.-- |
| 31 | (8) Any applicant who is qualified to receive any |
| 32 | exemption under subsection (1) and who fails to file an |
| 33 | application by March 1, must may file an application for the |
| 34 | exemption with the property appraiser on or before the 25th day |
| 35 | following the mailing by the property appraiser of the notices |
| 36 | required under s. 194.011(1). Upon receipt of sufficient |
| 37 | evidence, as determined by the property appraiser, demonstrating |
| 38 | the applicant was unable to apply for the exemption in a timely |
| 39 | manner or otherwise demonstrating extenuating circumstances |
| 40 | judged by the property appraiser to warrant granting the |
| 41 | exemption, the property appraiser may grant the exemption. If |
| 42 | the applicant fails to produce sufficient evidence demonstrating |
| 43 | the applicant was unable to apply for the exemption in a timely |
| 44 | manner or otherwise demonstrating extenuating circumstances as |
| 45 | judged by the property appraiser, the applicant and may file, |
| 46 | pursuant to s. 194.011(3), a petition with the value adjustment |
| 47 | board requesting that the exemption be granted. Such petition |
| 48 | must may be filed at any time during the taxable year on or |
| 49 | before the 25th day following the mailing of the notice by the |
| 50 | property appraiser as provided in s. 194.011(1). Notwithstanding |
| 51 | the provisions of s. 194.013, such person must pay a |
| 52 | nonrefundable fee of $15 upon filing the petition. Upon |
| 53 | reviewing the petition, if the person is qualified to receive |
| 54 | the exemption and demonstrates particular extenuating |
| 55 | circumstances judged by the property appraiser or the value |
| 56 | adjustment board to warrant granting the exemption, the property |
| 57 | appraiser or the value adjustment board may grant the exemption |
| 58 | for the current year. |
| 59 | Section 3. This act shall take effect July 1, 2008. |