Amendment
Bill No. HB 7131

Amendment No. 394785

CHAMBER ACTION
Senate		House
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1	Representative Cannon offered the following:
2
3	Amendment (with conforming amendment)
4	Remove line(s) 338-471 and insert:
5	(e)  If one or more persons who previously owned a single
6	homestead and each received the homestead exemption qualify for
7	a new homestead where all persons who qualify for homestead
8	exemption in the new homestead also qualified for homestead
9	exemption in the previous homestead without an additional person
10	qualifying for homestead exemption in the new homestead, the
11	reduction in just value shall be calculated pursuant to
12	paragraph (a) or paragraph (b), without application of paragraph
13	(c) or paragraph (d).
14	(f)  For purposes of receiving an assessment reduction
15	pursuant to this subsection, a person entitled to assessment
16	under this section may abandon his or her homestead even though
17	it remains his or her primary residence by notifying the
18	property appraiser of the county where the homestead is located.
19	This notification must be in writing and delivered at the same
20	time as or before timely filing a new application for homestead
21	exemption on the property.
22	(g)(e)  In order to have his or her homestead property
23	assessed under this subsection, a person must file a form
24	provided by the department as an attachment to the application
25	for homestead exemption. This form, which must include a sworn
26	statement attesting to the applicant's entitlement to assessment
27	under this subsection, shall be considered sufficient
28	documentation for applying for assessment under this subsection
29	provide to the property appraiser a copy of his or her notice of
30	proposed property taxes for an eligible prior homestead or other
31	similar documentation at the same time he or she applies for the
32	homestead exemption, and must sign a sworn statement, on a form
33	prescribed by the department, attesting to his or her
34	entitlement to the assessment.
35
36	The department shall require by rule that the required form
37	documentation be submitted with the application for homestead
38	exemption application under the timeframes and processes set
39	forth in chapter 196 to the extent practicable, and that the
40	filing of the statement be supported by copies of such notices.
41	(h)1.  If the previous homestead was located in a county
42	different from where the new homestead is located, the property
43	appraiser in the county where the new homestead is located must
44	transmit a copy of the completed form together with a completed
45	application for homestead exemption to the property appraiser in
46	the county where the previous homestead was located. If the
47	previous homesteads of applicants for transfer were in more than
48	one county, each applicant from a different county must submit a
49	separate form.
50	2.  The property appraiser in the county where the previous
51	homestead was located must return information to the property
52	appraiser in the county where the new homestead is located by
53	April 1 or within 2 weeks after receipt of the completed
54	application from that property appraiser, whichever is later. As
55	part of the information returned, the property appraiser in the
56	county where the previous homestead was located must provide
57	sufficient information concerning the previous homestead to
58	allow the property appraiser in the county where the new
59	homestead is located to calculate the amount of the assessment
60	limitation difference that may be transferred and must certify
61	whether the previous homestead was abandoned and has been or
62	will be reassessed at just value or reassessed according to this
63	subsection as of the January 1 following its abandonment.
64	3.  Based on the information provided on the form from the
65	property appraiser in the county where the previous homestead
66	was located, the property appraiser in the county where the new
67	homestead is located shall calculate the amount of the
68	assessment limitation difference that may be transferred and
69	apply such difference to the January 1 assessment of the new
70	homestead.
71	4.  All property appraisers having information-sharing
72	agreements with the department are authorized to share
73	confidential tax information with each other pursuant to s.
74	195.084, including social security numbers and linked
75	information on the forms provided pursuant to this section.
76	5.  The transfer of any limitation is not final until all
77	values on the assessment roll on which the transfer is based are
78	final. If such values are final after tax notice bills have been
79	sent, the property appraiser shall make appropriate corrections
80	and a corrected tax notice bill shall be sent. Any values that
81	are under administrative or judicial review shall be noticed to
82	the tribunal or court for accelerated hearing and resolution so
83	that the intent of this subsection may be carried out.
84	6.  If the property appraiser in the county where the
85	previous homestead was located has not provided information
86	sufficient to identify the previous homestead and the assessment
87	limitation difference is transferable, the taxpayer may file an
88	action in circuit court, in that county, seeking to establish
89	that such property appraiser must provide such information.
90	7.  If the information from the property appraiser in the
91	county where the previous homestead was located is provided
92	after the procedures in this section are exercised, the property
93	appraiser in the county where the new homestead is located shall
94	make appropriate corrections and a corrected tax notice and tax
95	bill shall be sent.
96	8.  This subsection does not authorize the consideration or
97	adjustment of the just, assessed, or taxable value of the
98	previous homestead property.
99	9.  The property appraiser in the county where the new
100	homestead is located shall promptly notify a taxpayer if the
101	information received, or available, is insufficient to identify
102	the previous homestead and the amount of the assessment
103	limitation difference that is transferable. Such notification
104	shall be sent on or before July 1 as specified in s. 196.151.
105	10.  The taxpayer may correspond with the property
106	appraiser in the county where the previous homestead was located
107	to further seek to identify the homestead and the amount of the
108	assessment limitation difference that is transferable.
109	11.  If the property appraiser in the county where the
110	previous homestead was located supplies sufficient information
111	to the property appraiser in the county where the new homestead
112	is located, such information shall be considered timely if
113	provided in time for inclusion on the notice of proposed
114	property taxes sent pursuant to ss. 194.011 and 200.065(1).
115	12.  If the property appraiser has not received information
116	sufficient to identify the previous homestead and the amount of
117	the assessment limitation difference that is transferable before
118	mailing the notice of proposed property taxes, the taxpayer may
119	file a petition with the value adjustment board in the county
120	where the new homestead is located.
121	(i)  Any person who is qualified to have his or her
122	property assessed under this subsection and who fails to file an
123	application by March 1 may file an application for assessment
124	under this subsection and may file, pursuant to s. 194.011(3), a
125	petition with the value adjustment board requesting that an
126	assessment under this subsection be granted. Such petition may
127	be filed at any time during the taxable year on or before the
128	25th day following the mailing of the notice by the property
129	appraiser as provided in s. 194.011(1). Notwithstanding s.
130	194.013, such person must pay a nonrefundable fee of $15 upon
131	filing the petition. Upon reviewing the petition, if the person
132	is qualified to receive the assessment under this subsection and
133	demonstrates particular extenuating circumstances judged by the
134	property appraiser or the value adjustment board to warrant
135	granting the assessment, the property appraiser or the value
136	adjustment board may grant an assessment under this subsection.
137	For the 2008 assessments, all such petitioners for assessment
138	under this subsection shall be considered to have demonstrated
139	particular extenuating circumstances.
140	(j)  Any person who is qualified to have his or her
141	property assessed under this subsection and who fails to timely
142	file an application for his or her new homestead in the first
143	year following eligibility may file in a subsequent year. The
144	assessment reduction shall be applied to assessed value in the
145	year the transfer is first approved, and refunds of tax may not
146	be made for previous years.
147	(k)  The property appraisers of the state shall, as soon as
148
149
150	====== C O N F O R M I N G  A M E N D M E N T =====
151	Remove line 1025 and insert:
152	193.155(8)(f) and (g), Florida Statutes, as amended by this act,

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