HB 151

1	A bill to be entitled
2	An act relating to the assessment of residential real
3	property; creating s. 193.624, F.S.; providing
4	definitions; prohibiting adding the value of certain
5	improvements to the assessed value of certain real
6	property; providing a limitation on the assessed value of
7	certain real property; providing application; providing
8	procedural requirements and limitations; requiring a
9	nonrefundable filing fee; amending ss. 193.155 and
10	193.1554, F.S.; specifying additional exceptions to
11	assessments of homestead and nonhomestead property at just
12	value; amending s. 196.012, F.S.; deleting a definition;
13	conforming a cross-reference; amending ss. 196.121 and
14	196.1995, F.S.; conforming cross-references; repealing s.
15	196.175, F.S., relating to the renewable energy source
16	property tax exemption; providing application; providing
17	an effective date.
18
19	Be It Enacted by the Legislature of the State of Florida:
20
21	Section 1.  Section 193.624, Florida Statutes, is created
22	to read:
23	193.624  Assessment of residential property.--
24	(1)  For the purposes of this section:
25	(a)  "Changes or improvements made for the purpose of
26	improving a property's resistance to wind damage" means:
27	1.  Improving the strength of the roof-deck attachment;
28	2.  Creating a secondary water barrier to prevent water
29	intrusion;
30	3.  Installing hurricane-resistant shingles;
31	4.  Installing gable-end bracing;
32	5.  Reinforcing roof-to-wall connections;
33	6.  Installing storm shutters;
34	7.  Installing impact-resistant glazing; or
35	8.  Installing hurricane-resistant doors.
36	(b)  "Renewable energy source device" means any of the
37	following equipment that collects, transmits, stores, or uses
38	solar energy, wind energy, or energy derived from geothermal
39	deposits:
40	1.  Solar energy collectors, photovoltaic modules, and
41	inverters.
42	2.  Storage tanks and other storage systems, excluding
43	swimming pools used as storage tanks.
44	3.  Rockbeds.
45	4.  Thermostats and other control devices.
46	5.  Heat exchange devices.
47	6.  Pumps and fans.
48	7.  Roof ponds.
49	8.  Freestanding thermal containers.
50	9.  Pipes, ducts, refrigerant handling systems, and other
51	equipment used to interconnect such systems; however, such
52	equipment does not include conventional backup systems of any
53	type.
54	10.  Windmills and wind turbines.
55	11.  Wind-driven generators.
56	12.  Power conditioning and storage devices that use wind
57	energy to generate electricity or mechanical forms of energy.
58	13.  Pipes and other equipment used to transmit hot
59	geothermal water to a dwelling or structure from a geothermal
60	deposit.
61	(2)  In determining the assessed value of real property
62	used for residential purposes, the just value of changes or
63	improvements made for the purpose of improving a property's
64	resistance to wind damage and the just value of renewal energy
65	source devices shall not be added to the assessed value as
66	limited by s. 193.155 or s. 193.1554.
67	(3)  The assessed value of real property used for
68	residential purposes shall not exceed the total just value of
69	the property minus the combined just values of changes or
70	improvements made for the purpose of improving a property's
71	resistance to wind damage and renewal energy source devices.
72	(4)  This section applies to new and existing construction
73	used for residential purposes.
74	(5)  A parcel of residential property may not be assessed
75	pursuant to this section unless an application is filed on or
76	before March 1 of the first year the property owner claims the
77	assessment reduction for renewable energy source devices or
78	changes or improvements made for the purpose of improving the
79	property's resistance to wind damage. The property appraiser may
80	require the taxpayer or the taxpayer's representative to furnish
81	the property appraiser such information as may reasonably be
82	required to establish the just value of the renewable energy
83	source devices or changes or improvements made for the purpose
84	of improving the property's resistance to wind damage. Failure
85	to make timely application by March 1 shall constitute a waiver
86	of the property owner to have his or her assessment calculated
87	under this section. However, an applicant who fails to file an
88	application by March 1 may file a late application and may file,
89	pursuant to s. 194.011(3), a petition with the value adjustment
90	board requesting assessment under this section. The petition
91	must be filed on or before the 25th day after the mailing of the
92	notice by the property appraiser as provided in s. 194.011(1).
93	Notwithstanding s. 194.013, the applicant must pay a
94	nonrefundable fee of $15 upon filing the petition. Upon
95	reviewing the petition, if the property is qualified to be
96	assessed under this section and the property owner demonstrates
97	particular extenuating circumstances judged by the property
98	appraiser or the value adjustment board to warrant granting
99	assessment under this section, the property appraiser shall
100	calculate the assessment in accordance with this section.
101	Section 2.  Paragraph (a) of subsection (4) of section
102	193.155, Florida Statutes, is amended to read:
103	193.155  Homestead assessments.--Homestead property shall
104	be assessed at just value as of January 1, 1994. Property
105	receiving the homestead exemption after January 1, 1994, shall
106	be assessed at just value as of January 1 of the year in which
107	the property receives the exemption unless the provisions of
108	subsection (8) apply.
109	(4)(a)  Except as provided in paragraph (b) and s. 193.624,
110	changes, additions, or improvements to homestead property shall
111	be assessed at just value as of the first January 1 after the
112	changes, additions, or improvements are substantially completed.
113	Section 3.  Paragraph (a) of subsection (6) of section
114	193.1554, Florida Statutes, is amended to read:
115	193.1554  Assessment of nonhomestead residential
116	property.--
117	(6)(a)  Except as provided in paragraph (b) and s. 193.624,
118	changes, additions, or improvements to nonhomestead residential
119	property shall be assessed at just value as of the first January
120	1 after the changes, additions, or improvements are
121	substantially completed.
122	Section 4.  Subsections (14) through (20) of section
123	196.012, Florida Statutes, are amended to read:
124	196.012  Definitions.--For the purpose of this chapter, the
125	following terms are defined as follows, except where the context
126	clearly indicates otherwise:
127	(14)  "Renewable energy source device" or "device" means
128	any of the following equipment which, when installed in
129	connection with a dwelling unit or other structure, collects,
130	transmits, stores, or uses solar energy, wind energy, or energy
131	derived from geothermal deposits:
132	(a)  Solar energy collectors.
133	(b)  Storage tanks and other storage systems, excluding
134	swimming pools used as storage tanks.
135	(c)  Rockbeds.
136	(d)  Thermostats and other control devices.
137	(e)  Heat exchange devices.
138	(f)  Pumps and fans.
139	(g)  Roof ponds.
140	(h)  Freestanding thermal containers.
141	(i)  Pipes, ducts, refrigerant handling systems, and other
142	equipment used to interconnect such systems; however,
143	conventional backup systems of any type are not included in this
144	definition.
145	(j)  Windmills.
146	(k)  Wind-driven generators.
147	(l)  Power conditioning and storage devices that use wind
148	energy to generate electricity or mechanical forms of energy.
149	(m)  Pipes and other equipment used to transmit hot
150	geothermal water to a dwelling or structure from a geothermal
151	deposit.
152	(14)(15)  "New business" means:
153	(a)1.  A business establishing 10 or more jobs to employ 10
154	or more full-time employees in this state, which manufactures,
155	processes, compounds, fabricates, or produces for sale items of
156	tangible personal property at a fixed location and which
157	comprises an industrial or manufacturing plant;
158	2.  A business establishing 25 or more jobs to employ 25 or
159	more full-time employees in this state, the sales factor of
160	which, as defined by s. 220.15(5), for the facility with respect
161	to which it requests an economic development ad valorem tax
162	exemption is less than 0.50 for each year the exemption is
163	claimed; or
164	3.  An office space in this state owned and used by a
165	corporation newly domiciled in this state; provided such office
166	space houses 50 or more full-time employees of such corporation;
167	provided that such business or office first begins operation on
168	a site clearly separate from any other commercial or industrial
169	operation owned by the same business.
170	(b)  Any business located in an enterprise zone or
171	brownfield area that first begins operation on a site clearly
172	separate from any other commercial or industrial operation owned
173	by the same business.
174	(c)  A business that is situated on property annexed into a
175	municipality and that, at the time of the annexation, is
176	receiving an economic development ad valorem tax exemption from
177	the county under s. 196.1995.
178	(15)(16)  "Expansion of an existing business" means:
179	(a)1.  A business establishing 10 or more jobs to employ 10
180	or more full-time employees in this state, which manufactures,
181	processes, compounds, fabricates, or produces for sale items of
182	tangible personal property at a fixed location and which
183	comprises an industrial or manufacturing plant; or
184	2.  A business establishing 25 or more jobs to employ 25 or
185	more full-time employees in this state, the sales factor of
186	which, as defined by s. 220.15(5), for the facility with respect
187	to which it requests an economic development ad valorem tax
188	exemption is less than 0.50 for each year the exemption is
189	claimed; provided that such business increases operations on a
190	site colocated with a commercial or industrial operation owned
191	by the same business, resulting in a net increase in employment
192	of not less than 10 percent or an increase in productive output
193	of not less than 10 percent.
194	(b)  Any business located in an enterprise zone or
195	brownfield area that increases operations on a site colocated
196	with a commercial or industrial operation owned by the same
197	business.
198	(16)(17)  "Permanent resident" means a person who has
199	established a permanent residence as defined in subsection (17)
200	(18).
201	(17)(18)  "Permanent residence" means that place where a
202	person has his or her true, fixed, and permanent home and
203	principal establishment to which, whenever absent, he or she has
204	the intention of returning. A person may have only one permanent
205	residence at a time; and, once a permanent residence is
206	established in a foreign state or country, it is presumed to
207	continue until the person shows that a change has occurred.
208	(18)(19)  "Enterprise zone" means an area designated as an
209	enterprise zone pursuant to s. 290.0065. This subsection expires
210	on the date specified in s. 290.016 for the expiration of the
211	Florida Enterprise Zone Act.
212	(19)(20)  "Ex-servicemember" means any person who has
213	served as a member of the United States Armed Forces on active
214	duty or state active duty, a member of the Florida National
215	Guard, or a member of the United States Reserve Forces.
216	Section 5.  Subsection (2) of section 196.121, Florida
217	Statutes, is amended to read:
218	196.121  Homestead exemptions; forms.--
219	(2)  The forms shall require the taxpayer to furnish
220	certain information to the property appraiser for the purpose of
221	determining that the taxpayer is a permanent resident as defined
222	in s. 196.012(16)(17). Such information may include, but need
223	not be limited to, the factors enumerated in s. 196.015.
224	Section 6.  Subsection (6), paragraph (d) of subsection
225	(8), paragraph (d) of subsection (9), and paragraph (d) of
226	subsection (10) of section 196.1995, Florida Statutes, are
227	amended to read:
228	196.1995  Economic development ad valorem tax exemption.--
229	(6)  With respect to a new business as defined by s.
230	196.012(14)(15)(c), the municipality annexing the property on
231	which the business is situated may grant an economic development
232	ad valorem tax exemption under this section to that business for
233	a period that will expire upon the expiration of the exemption
234	granted by the county. If the county renews the exemption under
235	subsection (7), the municipality may also extend its exemption.
236	A municipal economic development ad valorem tax exemption
237	granted under this subsection may not extend beyond the duration
238	of the county exemption.
239	(8)  Any person, firm, or corporation which desires an
240	economic development ad valorem tax exemption shall, in the year
241	the exemption is desired to take effect, file a written
242	application on a form prescribed by the department with the
243	board of county commissioners or the governing authority of the
244	municipality, or both. The application shall request the
245	adoption of an ordinance granting the applicant an exemption
246	pursuant to this section and shall include the following
247	information:
248	(d)  Proof, to the satisfaction of the board of county
249	commissioners or the governing authority of the municipality,
250	that the applicant is a new business or an expansion of an
251	existing business, as defined in s. 196.012(15) or (16); and
252	(9)  Before it takes action on the application, the board
253	of county commissioners or the governing authority of the
254	municipality shall deliver a copy of the application to the
255	property appraiser of the county. After careful consideration,
256	the property appraiser shall report the following information to
257	the board of county commissioners or the governing authority of
258	the municipality:
259	(d)  A determination as to whether the property for which
260	an exemption is requested is to be incorporated into a new
261	business or the expansion of an existing business, as defined in
262	s. 196.012(15) or (16), or into neither, which determination the
263	property appraiser shall also affix to the face of the
264	application. Upon the request of the property appraiser, the
265	department shall provide to him or her such information as it
266	may have available to assist in making such determination.
267	(10)  An ordinance granting an exemption under this section
268	shall be adopted in the same manner as any other ordinance of
269	the county or municipality and shall include the following:
270	(d)  A finding that the business named in the ordinance
271	meets the requirements of s. 196.012(14)(15) or (15) (16).
272	Section 7.  Section 196.175, Florida Statutes, is repealed.
273	Section 8.  This act shall take effect July 1, 2010, and
274	shall apply to assessments beginning January 1, 2011.

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