CS/HB 1387

1
A bill to be entitled
2An act relating to ad valorem tax assessments; amending s.
3194.011, F.S.; providing that participation in an informal
4conference is not a prerequisite to administrative or
5judicial review of property assessments; requiring that a
6petition before the value adjustment board challenging an
7ad valorem assessment contain certain information relating
8to the property and the petitioner; prohibiting the value
9adjustment board from extending certain deadlines under
10certain circumstances; requiring that persons representing
11property owners before the value adjustment board for
12compensation be licensed brokers, appraisers, or
13attorneys; amending s. 194.013, F.S.; revising certain
14parcel petition filing fees; amending s. 194.015, F.S.;
15providing an exception to a prohibition against board
16meetings without counsel being present; amending s.
17194.032, F.S.; authorizing rescheduling of board hearings;
18providing an exception; deleting certain procedural
19requirements relating to petitioners being heard by the
20board; amending s. 194.034, F.S.; revising certain hearing
21procedures; amending s. 194.035, F.S.; authorizing the
22Department of Revenue to provide certain special
23magistrate training online; amending s. 194.037, F.S.;
24revising requirements for disclosure of tax impact notice
25forms; providing additional notice requirements for
26clerks; requiring the department to compile a report on
27the information received from the clerks and post it on
28its website; amending s. 195.096, F.S.; requiring the
29department to include proceedings of value adjustment
30boards in certain in-depth reviews; amending s. 192.0105,
31F.S.; conforming references; authorizing the executive
32director of the Department of Revenue to adopt emergency
33rules; providing for effect and renewal of such rules;
34providing an effective date.
35
36Be It Enacted by the Legislature of the State of Florida:
37
38     Section 1.  Subsections (2) and (3) of section 194.011,
39Florida Statutes, are amended to read:
40     194.011  Assessment notice; objections to assessments.-
41     (2)  Any taxpayer who objects to the assessment placed on
42any property taxable to him or her, including the assessment of
43homestead property at less than just value under s. 193.155(8),
44may request the property appraiser to informally confer with the
45taxpayer. Upon receiving the request, the property appraiser, or
46a member of his or her staff, shall confer with the taxpayer
47regarding the correctness of the assessment. At this informal
48conference, the taxpayer shall present those facts considered by
49the taxpayer to be supportive of the taxpayer's claim for a
50change in the assessment of the property appraiser. The property
51appraiser or his or her representative at this conference shall
52present those facts considered by the property appraiser to be
53supportive of the correctness of the assessment. However,
54participation in an informal conference is not nothing herein
55shall be construed to be a prerequisite to administrative or
56judicial review of property assessments.
57     (3)  A petition to the value adjustment board must be in
58substantially the form prescribed by the department.
59Notwithstanding s. 195.022, a county officer may not refuse to
60accept a form provided by the department for this purpose if the
61taxpayer chooses to use it. A petition to the value adjustment
62board shall describe the property by parcel number and shall be
63filed as follows:
64     (a)  The property appraiser shall have available and shall
65distribute forms prescribed by the Department of Revenue on
66which the petition shall be made. Such petition shall be sworn
67to by the petitioner.
68     (b)  The completed petition shall be filed with the clerk
69of the value adjustment board of the county. The clerk, who
70shall acknowledge receipt of the petition thereof and promptly
71furnish a copy of the petition thereof to the property
72appraiser.
73     (c)  The completed petition shall:
74     1.  Identify the property by parcel number.
75     2.  Contain the estimate of the market value of the
76property on January 1 of the current year, if the petition is
77challenging the valuation of the property.
78     3.  State the approximate time anticipated by the taxpayer
79to present and argue his or her petition before the board.
80     4.  Contain a declaration that the petitioner is the owner
81of the property or a person having the written consent of the
82owner to represent the owner; and
83     5.  Be sworn to by the petitioner.
84     (d)  The petition may be filed, as to valuation issues, at
85any time during the taxable year on or before the 25th day
86following the mailing of notice by the property appraiser as
87provided in subsection (1). With respect to an issue involving
88the denial of an exemption, an agricultural or high-water
89recharge classification application, an application for
90classification as historic property used for commercial or
91certain nonprofit purposes, or a deferral, the petition must be
92filed at any time during the taxable year on or before the 30th
93day following the mailing of the notice by the property
94appraiser under s. 193.461, s. 193.503, s. 193.625, or s.
95196.193 or notice by the tax collector under s. 197.253. If the
96value adjustment board accepts late-filed petitions, the board
97may not extend the deadlines in s. 194.171(2).
98     (e)  A condominium association, cooperative association, or
99any homeowners' association as defined in s. 723.075, with
100approval of its board of administration or directors, may file
101with the value adjustment board a single joint petition on
102behalf of any association members who own parcels of property
103which the property appraiser determines are substantially
104similar with respect to location, proximity to amenities, number
105of rooms, living area, and condition. The condominium
106association, cooperative association, or homeowners' association
107as defined in s. 723.075 shall provide the unit owners with
108notice of its intent to petition the value adjustment board and
109shall provide at least 20 days for a unit owner to elect, in
110writing, that his or her unit not be included in the petition.
111     (f)  An owner of contiguous, undeveloped parcels may file
112with the value adjustment board a single joint petition if the
113property appraiser determines such parcels are substantially
114similar in nature.
115     (g)  The individual, agent, or legal entity that signs the
116petition becomes an agent of the taxpayer for the purpose of
117serving process to obtain personal jurisdiction over the
118taxpayer for the entire value adjustment board proceedings,
119including any appeals of a board decision by the property
120appraiser pursuant to s. 194.036.
121     (h)  If the person filing a petition or representing the
122property owner before the value adjustment board receives
123compensation, the person must be licensed under chapter 475 or
124be a member of The Florida Bar in good standing.
125     Section 2.  Subsection (1) of section 194.013, Florida
126Statutes, is amended to read:
127     194.013  Filing fees for petitions; disposition; waiver.-
128     (1)  If so required by resolution of the value adjustment
129board, a petition filed pursuant to s. 194.011 shall be
130accompanied by a filing fee to be paid to the clerk of the value
131adjustment board in an amount determined by the board not to
132exceed $15 for each separate parcel of property, real or
133personal, covered by the petition and subject to appeal.
134However, no such filing fee may be required with respect to an
135appeal from the disapproval of homestead exemption under s.
136196.151 or from the denial of tax deferral under s. 197.253.
137Only a single filing fee shall be charged under this section as
138to any particular parcel of property despite the existence of
139multiple issues and hearings pertaining to such parcel. For
140joint petitions filed pursuant to s. 194.011(3)(e) or (f), a
141single filing fee shall be charged. Such fee shall be $15 for
142the first parcel and calculated as the cost of the special
143magistrate for the time involved in hearing the joint petition
144and shall not exceed $5 for each additional per parcel. Said fee
145is to be proportionately paid by affected parcel owners.
146     Section 3.  Section 194.015, Florida Statutes, is amended
147to read:
148     194.015  Value adjustment board.-There is hereby created a
149value adjustment board for each county, which shall consist of
150two members of the governing body of the county as elected from
151the membership of the board of said governing body, one of whom
152shall be elected chairperson, and one member of the school board
153as elected from the membership of the school board, and two
154citizen members, one of whom shall be appointed by the governing
155body of the county and must own homestead property within the
156county and one of whom must be appointed by the school board and
157must own a business occupying commercial space located within
158the school district. A citizen member may not be a member or an
159employee of any taxing authority, and may not be a person who
160represents property owners in any administrative or judicial
161review of property taxes. The members of the board may be
162temporarily replaced by other members of the respective boards
163on appointment by their respective chairpersons. Any three
164members shall constitute a quorum of the board, except that each
165quorum must include at least one member of said governing board,
166at least one member of the school board, and at least one
167citizen member and no meeting of the board shall take place
168unless a quorum is present. Members of the board may receive
169such per diem compensation as is allowed by law for state
170employees if both bodies elect to allow such compensation. The
171clerk of the governing body of the county shall be the clerk of
172the value adjustment board. The board shall appoint private
173counsel who has practiced law for over 5 years and who shall
174receive such compensation as may be established by the board.
175The private counsel may not represent the property appraiser,
176the tax collector, any taxing authority, or any property owner
177in any administrative or judicial review of property taxes. A No
178meeting of the board may not shall take place unless counsel to
179the board is present, except for a meeting to appoint or hire
180counsel. Two-fifths of the expenses of the board shall be borne
181by the district school board and three-fifths by the district
182county commission.
183     Section 4.  Subsection (2) of section 194.032, Florida
184Statutes, is amended to read:
185     194.032  Hearing purposes; timetable.-
186     (2)  The clerk of the governing body of the county shall
187prepare a schedule of appearances before the board based on
188petitions timely filed with him or her. The clerk shall notify
189each petitioner of the scheduled time of his or her appearance
190no less than 25 calendar days prior to the day of such scheduled
191appearance. Upon receipt of this notification, the petitioner
192shall have the right to reschedule the hearing a single time by
193submitting to the clerk of the governing body of the county a
194written request to reschedule, no less than 5 calendar days
195before the day of the originally scheduled hearing. Additional
196hearing reschedulings may be made at the discretion of the clerk
197but may not extend the scheduled end of proceedings of the value
198adjustment board. A copy of the property record card containing
199relevant information used in computing the taxpayer's current
200assessment shall be included with such notice, if such said card
201was requested by the taxpayer. Such request shall be made by
202checking an appropriate box on the petition form. No petitioner
203shall be required to wait for more than 4 hours from the
204scheduled time; and, if his or her petition is not heard in that
205time, the petitioner may, at his or her option, report to the
206chairperson of the meeting that he or she intends to leave; and,
207if he or she is not heard immediately, the petitioner's
208administrative remedies will be deemed to be exhausted, and he
209or she may seek further relief as he or she deems appropriate.
210Failure on three occasions with respect to any single tax year
211to convene at the scheduled time of meetings of the board shall
212constitute grounds for removal from office by the Governor for
213neglect of duties.
214     Section 5.  Subsection (2) of section 194.034, Florida
215Statutes, is amended to read:
216     194.034  Hearing procedures; rules.-
217     (2)  In each case, except when a petition complaint is
218withdrawn by the petitioner or when the petitioner or agent
219fails to appear is acknowledged as correct by the property
220appraiser, the value adjustment board shall render a written
221decision. All such decisions shall be issued within 20 calendar
222days of the last day the board is in session under s. 194.032.
223The decision of the board shall contain findings of fact and
224conclusions of law and shall include reasons for upholding or
225overturning the determination of the property appraiser. When a
226special magistrate has been appointed, the recommendations of
227the special magistrate shall be considered by the board. The
228clerk, upon issuance of the decisions, shall, on a form provided
229by the Department of Revenue, notify by first-class mail each
230taxpayer, the property appraiser, and the department of the
231decision of the board.
232     Section 6.  Subsection (3) of section 194.035, Florida
233Statutes, is amended to read:
234     194.035  Special magistrates; property evaluators.-
235     (3)  The department shall provide and conduct training for
236special magistrates at least once each state fiscal year in at
237least five locations throughout the state or may provide such
238training online. Such training shall emphasize the department's
239standard measures of value, including the guidelines for real
240and tangible personal property. Notwithstanding subsection (1),
241a person who has 3 years of relevant experience and who has
242completed the training provided by the department under this
243subsection may be appointed as a special magistrate. The
244training shall be open to the public. The department shall
245charge tuition fees to any person attending this training in an
246amount sufficient to fund the department's costs to conduct all
247aspects of the training. The department shall deposit the fees
248collected into the Certification Program Trust Fund pursuant to
249s. 195.002(2).
250     Section 7.  Section 194.037, Florida Statutes, is amended
251to read:
252     194.037  Disclosure of tax impact.-
253     (1)  After hearing all petitions, complaints, appeals, and
254disputes, the clerk shall make public notice of the findings and
255results of the board in at least a quarter-page size
256advertisement of a standard size or tabloid size newspaper, and
257the headline shall be in a type no smaller than 18 point. The
258advertisement shall not be placed in that portion of the
259newspaper where legal notices and classified advertisements
260appear. The advertisement shall be published in a newspaper of
261general paid circulation in the county. The newspaper selected
262shall be one of general interest and readership in the
263community, and not one of limited subject matter, pursuant to
264chapter 50. The headline shall read: TAX IMPACT OF VALUE
265ADJUSTMENT BOARD. The public notice shall list the members of
266the value adjustment board and the taxing authorities to which
267they are elected. The form shall show, in columnar form, for
268each of the property classes listed under subsection (2), the
269following information, with appropriate column totals:
270     (a)  In the first column, the number of parcels for which
271the board granted exemptions that had been denied or that had
272not been acted upon by the property appraiser.
273     (b)  In the second column, the number of parcels for which
274petitions were filed concerning a property tax exemption.
275     (c)  In the third column, the number of parcels for which
276the board considered the petition and reduced the assessment
277from that made by the property appraiser on the initial
278assessment roll.
279     (d)  In the fourth column, the number of parcels for which
280petitions were filed but not considered by the board because
281such petitions were withdrawn or settled prior to the board's
282consideration or the petitioner or agent failed to appear.
283     (e)  In the fifth column, the number of parcels for which
284petitions were filed requesting a change in assessed value,
285including requested changes in assessment classification.
286     (f)  In the sixth column, the net change in taxable value
287from the assessor's initial roll which results from board
288decisions.
289     (g)  In the seventh column, the net shift in taxes to
290parcels not granted relief by the board. The shift shall be
291computed as the amount shown in column 6 multiplied by the
292applicable millage rates adopted by the taxing authorities in
293hearings held pursuant to s. 200.065(2)(d) or adopted by vote of
294the electors pursuant to s. 9(b) or s. 12, Art. VII of the State
295Constitution, but without adjustment as authorized pursuant to
296s. 200.065(6). If for any taxing authority the hearing has not
297been completed at the time the notice required herein is
298prepared, the millage rate used shall be that adopted in the
299hearing held pursuant to s. 200.065(2)(c).
300     (2)  There must be a line entry in each of the columns
301described in subsection (1), for each of the following property
302classes:
303     (a)  Improved residential property, which must be
304identified as "Residential."
305     (b)  Improved commercial property, which must be identified
306as "Commercial."
307     (c)  Improved industrial property, utility property,
308leasehold interests, subsurface rights, and other property not
309properly attributable to other classes listed in this section,
310which must be identified as "Industrial and Misc."
311     (d)  Agricultural property, which must be identified as
312"Agricultural."
313     (e)  High-water recharge property, which must be identified
314as "High-Water Recharge."
315     (f)  Historic property used for commercial or certain
316nonprofit purposes, which shall be identified as "Historic
317Commercial or Nonprofit."
318     (g)  Tangible personal property, which must be identified
319as "Business Machinery and Equipment."
320     (h)  Vacant land and nonagricultural acreage, which must be
321identified as "Vacant Lots and Acreage."
322     (2)(3)  The form of the notice, including appropriate
323narrative and column descriptions, shall be prescribed by
324department rule and shall be brief and nontechnical to minimize
325confusion for the average taxpayer.
326     (3)  The clerk shall submit a copy of the notice to the
327Department of Revenue. In addition, the clerk shall prepare and
328submit to the department, on a form provided by the department,
329the same information contained in the notice for the following
330property classes: improved residential property, improved
331commercial property, improved industrial or utility property and
332other property not properly attributable to other classes listed
333in this subsection, agricultural property, high-water recharge
334property, historic property used for commercial or certain
335nonprofit purposes, tangible personal property, vacant land, and
336nonagricultural acreage. The department shall prepare a report
337containing the information provided by each clerk and a
338statewide compilation of the information. The report shall be
339posted on the department's website.
340     Section 8.  Subsection (2) of section 195.096, Florida
341Statutes, is amended to read:
342     195.096  Review of assessment rolls.-
343     (2)  The department shall conduct, no less frequently than
344once every 2 years, an in-depth review of the assessment rolls
345of each county. The department need not individually study every
346use-class of property set forth in s. 195.073, but shall at a
347minimum study the level of assessment in relation to just value
348of each classification specified in subsection (3). Such in-
349depth review shall may include proceedings of the value
350adjustment board and may include the audit or review of
351procedures used by the counties to appraise property.
352     (a)  The department shall, at least 30 days prior to the
353beginning of an in-depth review in any county, notify the
354property appraiser in the county of the pending review. At the
355request of the property appraiser, the department shall consult
356with the property appraiser regarding the classifications and
357strata to be studied, in order that the review will be useful to
358the property appraiser in evaluating his or her procedures.
359     (b)  Every property appraiser whose upcoming roll is
360subject to an in-depth review shall, if requested by the
361department on or before January 1, deliver upon completion of
362the assessment roll a list of the parcel numbers of all parcels
363that did not appear on the assessment roll of the previous year,
364indicating the parcel number of the parent parcel from which
365each new parcel was created or "cut out."
366     (c)  In conducting assessment ratio studies, the department
367must use all practicable steps, including stratified statistical
368and analytical reviews and sale-qualification studies, to
369maximize the representativeness or statistical reliability of
370samples of properties in tests of each classification, stratum,
371or roll made the subject of a ratio study published by it. The
372department shall document and retain records of the measures of
373representativeness of the properties studied in compliance with
374this section. Such documentation must include a record of
375findings used as the basis for the approval or disapproval of
376the tax roll in each county pursuant to s. 193.1142. In
377addition, to the greatest extent practicable, the department
378shall study assessment roll strata by subclassifications such as
379value groups and market areas for each classification or stratum
380to be studied, to maximize the representativeness of ratio study
381samples. For purposes of this section, the department shall rely
382primarily on an assessment-to-sales-ratio study in conducting
383assessment ratio studies in those classifications of property
384specified in subsection (3) for which there are adequate market
385sales. The department shall compute the median and the value-
386weighted mean for each classification or subclassification
387studied and for the roll as a whole.
388     (d)  In the conduct of these reviews, the department shall
389adhere to all standards to which the property appraisers are
390required to adhere.
391     (e)  The department and each property appraiser shall
392cooperate in the conduct of these reviews, and each shall make
393available to the other all matters and records bearing on the
394preparation and computation of the reviews. The property
395appraisers shall provide any and all data requested by the
396department in the conduct of the studies, including electronic
397data processing tapes. Any and all data and samples developed or
398obtained by the department in the conduct of the studies shall
399be confidential and exempt from the provisions of s. 119.07(1)
400until a presentation of the findings of the study is made to the
401property appraiser. After the presentation of the findings, the
402department shall provide any and all data requested by a
403property appraiser developed or obtained in the conduct of the
404studies, including tapes. Direct reimbursable costs of providing
405the data shall be borne by the party who requested it. Copies of
406existing data or records, whether maintained or required
407pursuant to law or rule, or data or records otherwise
408maintained, shall be submitted within 30 days from the date
409requested, in the case of written or printed information, and
410within 14 days from the date requested, in the case of
411computerized information.
412     (f)  Within 120 days following the receipt of a county
413assessment roll by the executive director of the department
414pursuant to s. 193.1142(1), or within 10 days after approval of
415the assessment roll, whichever is later, the department shall
416complete the review for that county and forward its findings,
417including a statement of the confidence interval for the median
418and such other measures as may be appropriate for each
419classification or subclassification studied and for the roll as
420a whole, employing a 95-percent level of confidence, and related
421statistical and analytical details to the Senate and the House
422of Representatives committees with oversight responsibilities
423for taxation, and the appropriate property appraiser. Upon
424releasing its findings, the department shall notify the
425chairperson of the appropriate county commission or the
426corresponding official under a consolidated charter that the
427department's findings are available upon request. The department
428shall, within 90 days after receiving a written request from the
429chairperson of the appropriate county commission or the
430corresponding official under a consolidated charter, forward a
431copy of its findings, including the confidence interval for the
432median and such other measures of each classification or
433subclassification studied and for all the roll as a whole, and
434related statistical and analytical details, to the requesting
435party.
436     Section 9.  Paragraphs (d) and (g) of subsection (2) of
437section 192.0105, Florida Statutes, are amended to read:
438     192.0105  Taxpayer rights.-There is created a Florida
439Taxpayer's Bill of Rights for property taxes and assessments to
440guarantee that the rights, privacy, and property of the
441taxpayers of this state are adequately safeguarded and protected
442during tax levy, assessment, collection, and enforcement
443processes administered under the revenue laws of this state. The
444Taxpayer's Bill of Rights compiles, in one document, brief but
445comprehensive statements that summarize the rights and
446obligations of the property appraisers, tax collectors, clerks
447of the court, local governing boards, the Department of Revenue,
448and taxpayers. Additional rights afforded to payors of taxes and
449assessments imposed under the revenue laws of this state are
450provided in s. 213.015. The rights afforded taxpayers to assure
451that their privacy and property are safeguarded and protected
452during tax levy, assessment, and collection are available only
453insofar as they are implemented in other parts of the Florida
454Statutes or rules of the Department of Revenue. The rights so
455guaranteed to state taxpayers in the Florida Statutes and the
456departmental rules include:
457     (2)  THE RIGHT TO DUE PROCESS.-
458     (d)  The right to prior notice of the value adjustment
459board's hearing date and the right to the hearing within 4 hours
460of scheduled time (see s. 194.032(2)).
461     (g)  The right to be mailed a timely written decision by
462the value adjustment board containing findings of fact and
463conclusions of law and reasons for upholding or overturning the
464determination of the property appraiser, and the right to
465advertised notice of all board actions, including appropriate
466narrative and column descriptions, in brief and nontechnical
467language (see ss. 194.034(2) and 194.037(2)(3)).
468     Section 10.  The executive director of the Department of
469Revenue may, and all conditions are deemed met to, adopt
470emergency rules under ss. 120.536(1) and 120.54(4), Florida
471Statutes, for the purpose of implementing this act.
472Notwithstanding any other provision of law, such emergency rules
473shall remain in effect for 6 months after the date of adoption
474and may be renewed during the pendency of procedures to adopt
475rules addressing the subject of the emergency rules.
476     Section 11.  This act shall take effect July 1, 2010.


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