CS/HB 7113

1	A bill to be entitled
2	An act relating to the assessment of residential property;
3	creating s. 193.624, F.S.; providing definitions;
4	prohibiting a property appraiser from considering certain
5	improvements to real property in determining the assessed
6	value of residential property; providing application;
7	amending s. 196.012, F.S.; deleting a definition;
8	conforming a cross-reference; amending ss. 196.121 and
9	196.1995, F.S.; conforming cross-references; repealing s.
10	196.175, F.S., relating to the renewable energy source
11	property tax exemption; providing application; providing
12	an effective date.
13
14	Be It Enacted by the Legislature of the State of Florida:
15
16	Section 1.  Section 193.624, Florida Statutes, is created
17	to read:
18	193.624  Definitions; assessment of residential property.--
19	(1)  For the purpose of this section:
20	(a)  "Changes or improvements made for the purpose of
21	improving a property's resistance to wind damage" means:
22	1.  Improving the strength of the roof deck attachment;
23	2.  Creating a secondary water barrier to prevent water
24	intrusion;
25	3.  Installing hurricane-resistant shingles;
26	4.  Installing gable-end bracing;
27	5.  Reinforcing roof-to-wall connections;
28	6.  Installing storm shutters;
29	7.  Installing impact-resistant glazing; or
30	8.  Installing hurricane-resistant doors.
31	(b)  "Renewable energy source device" means any of the
32	following equipment which collects, transmits, stores, or uses
33	solar energy, wind energy, or energy derived from geothermal
34	deposits:
35	1.  Solar energy collectors, photovoltaic modules, and
36	inverters.
37	2.  Storage tanks and other storage systems, excluding
38	swimming pools used as storage tanks.
39	3.  Rockbeds.
40	4.  Thermostats and other control devices.
41	5.  Heat exchange devices.
42	6.  Pumps and fans.
43	7.  Roof ponds.
44	8.  Freestanding thermal containers.
45	9.  Pipes, ducts, refrigerant handling systems, and other
46	equipment used to interconnect such systems; however, such
47	equipment does not include conventional backup systems of any
48	type.
49	10.  Windmills and wind turbines.
50	11.  Wind-driven generators.
51	12.  Power conditioning and storage devices that use wind
52	energy to generate electricity or mechanical forms of energy.
53	13.  Pipes and other equipment used to transmit hot
54	geothermal water to a dwelling or structure from a geothermal
55	deposit.
56	(2)  In determining the assessed value of real property
57	used for residential purposes, the property appraiser may not
58	consider:
59	(a)  Changes or improvements made for the purpose of
60	improving a property's resistance to wind damage.
61	(b)  The installation and operation of a renewable energy
62	source device.
63	(3)  This section applies to new and existing construction
64	used for residential purposes.
65	Section 2.  Subsections (14) through (20) of section
66	196.012, Florida Statutes, are amended to read:
67	196.012  Definitions.--For the purpose of this chapter, the
68	following terms are defined as follows, except where the context
69	clearly indicates otherwise:
70	(14)  "Renewable energy source device" or "device" means
71	any of the following equipment which, when installed in
72	connection with a dwelling unit or other structure, collects,
73	transmits, stores, or uses solar energy, wind energy, or energy
74	derived from geothermal deposits:
75	(a)  Solar energy collectors.
76	(b)  Storage tanks and other storage systems, excluding
77	swimming pools used as storage tanks.
78	(c)  Rockbeds.
79	(d)  Thermostats and other control devices.
80	(e)  Heat exchange devices.
81	(f)  Pumps and fans.
82	(g)  Roof ponds.
83	(h)  Freestanding thermal containers.
84	(i)  Pipes, ducts, refrigerant handling systems, and other
85	equipment used to interconnect such systems; however,
86	conventional backup systems of any type are not included in this
87	definition.
88	(j)  Windmills.
89	(k)  Wind-driven generators.
90	(l)  Power conditioning and storage devices that use wind
91	energy to generate electricity or mechanical forms of energy.
92	(m)  Pipes and other equipment used to transmit hot
93	geothermal water to a dwelling or structure from a geothermal
94	deposit.
95	(14)(15)  "New business" means:
96	(a)1.  A business establishing 10 or more jobs to employ 10
97	or more full-time employees in this state, which manufactures,
98	processes, compounds, fabricates, or produces for sale items of
99	tangible personal property at a fixed location and which
100	comprises an industrial or manufacturing plant;
101	2.  A business establishing 25 or more jobs to employ 25 or
102	more full-time employees in this state, the sales factor of
103	which, as defined by s. 220.15(5), for the facility with respect
104	to which it requests an economic development ad valorem tax
105	exemption is less than 0.50 for each year the exemption is
106	claimed; or
107	3.  An office space in this state owned and used by a
108	corporation newly domiciled in this state; provided such office
109	space houses 50 or more full-time employees of such corporation;
110	provided that such business or office first begins operation on
111	a site clearly separate from any other commercial or industrial
112	operation owned by the same business.
113	(b)  Any business located in an enterprise zone or
114	brownfield area that first begins operation on a site clearly
115	separate from any other commercial or industrial operation owned
116	by the same business.
117	(c)  A business that is situated on property annexed into a
118	municipality and that, at the time of the annexation, is
119	receiving an economic development ad valorem tax exemption from
120	the county under s. 196.1995.
121	(15)(16)  "Expansion of an existing business" means:
122	(a)1.  A business establishing 10 or more jobs to employ 10
123	or more full-time employees in this state, which manufactures,
124	processes, compounds, fabricates, or produces for sale items of
125	tangible personal property at a fixed location and which
126	comprises an industrial or manufacturing plant; or
127	2.  A business establishing 25 or more jobs to employ 25 or
128	more full-time employees in this state, the sales factor of
129	which, as defined by s. 220.15(5), for the facility with respect
130	to which it requests an economic development ad valorem tax
131	exemption is less than 0.50 for each year the exemption is
132	claimed; provided that such business increases operations on a
133	site colocated with a commercial or industrial operation owned
134	by the same business, resulting in a net increase in employment
135	of not less than 10 percent or an increase in productive output
136	of not less than 10 percent.
137	(b)  Any business located in an enterprise zone or
138	brownfield area that increases operations on a site colocated
139	with a commercial or industrial operation owned by the same
140	business.
141	(16)(17)  "Permanent resident" means a person who has
142	established a permanent residence as defined in subsection (17)
143	(18).
144	(17)(18)  "Permanent residence" means that place where a
145	person has his or her true, fixed, and permanent home and
146	principal establishment to which, whenever absent, he or she has
147	the intention of returning. A person may have only one permanent
148	residence at a time; and, once a permanent residence is
149	established in a foreign state or country, it is presumed to
150	continue until the person shows that a change has occurred.
151	(18)(19)  "Enterprise zone" means an area designated as an
152	enterprise zone pursuant to s. 290.0065. This subsection expires
153	on the date specified in s. 290.016 for the expiration of the
154	Florida Enterprise Zone Act.
155	(19)(20)  "Ex-servicemember" means any person who has
156	served as a member of the United States Armed Forces on active
157	duty or state active duty, a member of the Florida National
158	Guard, or a member of the United States Reserve Forces.
159	Section 3.  Subsection (2) of section 196.121, Florida
160	Statutes, is amended to read:
161	196.121  Homestead exemptions; forms.--
162	(2)  The forms shall require the taxpayer to furnish
163	certain information to the property appraiser for the purpose of
164	determining that the taxpayer is a permanent resident as defined
165	in s. 196.012(16)(17). Such information may include, but need
166	not be limited to, the factors enumerated in s. 196.015.
167	Section 4.  Subsection (6), paragraph (d) of subsection
168	(8), paragraph (d) of subsection (9), and paragraph (d) of
169	subsection (10) of section 196.1995, Florida Statutes, are
170	amended to read:
171	196.1995  Economic development ad valorem tax exemption.--
172	(6)  With respect to a new business as defined by s.
173	196.012(14)(15)(c), the municipality annexing the property on
174	which the business is situated may grant an economic development
175	ad valorem tax exemption under this section to that business for
176	a period that will expire upon the expiration of the exemption
177	granted by the county. If the county renews the exemption under
178	subsection (7), the municipality may also extend its exemption.
179	A municipal economic development ad valorem tax exemption
180	granted under this subsection may not extend beyond the duration
181	of the county exemption.
182	(8)  Any person, firm, or corporation which desires an
183	economic development ad valorem tax exemption shall, in the year
184	the exemption is desired to take effect, file a written
185	application on a form prescribed by the department with the
186	board of county commissioners or the governing authority of the
187	municipality, or both. The application shall request the
188	adoption of an ordinance granting the applicant an exemption
189	pursuant to this section and shall include the following
190	information:
191	(d)  Proof, to the satisfaction of the board of county
192	commissioners or the governing authority of the municipality,
193	that the applicant is a new business or an expansion of an
194	existing business, as defined in s. 196.012(15) or (16); and
195	(9)  Before it takes action on the application, the board
196	of county commissioners or the governing authority of the
197	municipality shall deliver a copy of the application to the
198	property appraiser of the county. After careful consideration,
199	the property appraiser shall report the following information to
200	the board of county commissioners or the governing authority of
201	the municipality:
202	(d)  A determination as to whether the property for which
203	an exemption is requested is to be incorporated into a new
204	business or the expansion of an existing business, as defined in
205	s. 196.012(15) or (16), or into neither, which determination the
206	property appraiser shall also affix to the face of the
207	application. Upon the request of the property appraiser, the
208	department shall provide to him or her such information as it
209	may have available to assist in making such determination.
210	(10)  An ordinance granting an exemption under this section
211	shall be adopted in the same manner as any other ordinance of
212	the county or municipality and shall include the following:
213	(d)  A finding that the business named in the ordinance
214	meets the requirements of s. 196.012(14)(15) or (15) (16).
215	Section 5.  Section 196.175, Florida Statutes, is repealed.
216	Section 6.  This act shall take effect July 1, 2009, and
217	shall apply to assessments beginning January 1, 2010.

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