Florida Senate - 2011                             CS for SB 1766
       
       
       
       By the Committee on Community Affairs; and Senator Storms
       
       
       
       
       578-03776-11                                          20111766c1
    1                        A bill to be entitled                      
    2         An act relating to proceedings to challenge the
    3         assessment of real property for the purposes of ad
    4         valorem taxation; amending s. 193.074, F.S.; providing
    5         that the disclosure of a confidential property tax
    6         return without the written consent of the taxpayer may
    7         be grounds for removal from office; amending s.
    8         194.011, F.S.; prohibiting the value adjustment board
    9         from considering certain evidence or documentation
   10         that was not timely disclosed; amending s. 194.034,
   11         F.S.; deleting a provision prohibiting a value
   12         adjustment board or special magistrate from
   13         considering certain evidence from a petitioner which
   14         was not timely provided to the property appraiser;
   15         amending s. 194.035, F.S.; requiring the Department of
   16         Revenue to create a process by rule for the random
   17         selection of special magistrates by a value adjustment
   18         board; providing that an attempt to influence the
   19         selection of a special magistrate by the property
   20         appraiser constitutes misfeasance or malfeasance and
   21         may be grounds for removal from office; amending s.
   22         195.027, F.S.; authorizing the trier of fact in an
   23         administrative or judicial proceeding challenging the
   24         assessment of nonhomestead property from considering
   25         the financial records of a taxpayer which the taxpayer
   26         failed to disclose as previously required; requiring
   27         the property appraiser, the Department of Revenue, and
   28         the Auditor General to return a taxpayer’s financial
   29         records within 10 days after receipt if requested by
   30         the taxpayer; requiring the taxpayer to be notified
   31         and receive an explanation of the purpose of sharing
   32         the taxpayer’s financial records with certain entities
   33         authorized to have access to those records; providing
   34         for application of the act; providing an effective
   35         date.
   36  
   37  Be It Enacted by the Legislature of the State of Florida:
   38  
   39         Section 1. Section 193.074, Florida Statutes, is amended to
   40  read:
   41         193.074 Confidentiality of returns.—All returns of property
   42  and returns required by former s. 201.022 submitted by the
   43  taxpayer pursuant to law shall be deemed to be confidential in
   44  the hands of the property appraiser, the clerk of the circuit
   45  court, the department, the tax collector, the Auditor General,
   46  and the Office of Program Policy Analysis and Government
   47  Accountability, and their employees and persons acting under
   48  their supervision and control, except upon court order or order
   49  of an administrative body having quasi-judicial powers in ad
   50  valorem tax matters, and such returns are exempt from the
   51  provisions of s. 119.07(1). The deliberate or intentional
   52  disclosure of any such records without the written consent of
   53  the taxpayer constitutes misfeasance or malfeasance and may be
   54  grounds for removal from office.
   55         Section 2. Subsection (4) of section 194.011, Florida
   56  Statutes, is amended to read:
   57         194.011 Assessment notice; objections to assessments.—
   58         (4)(a) At least 15 days before the hearing the petitioner
   59  must shall provide to the property appraiser a list of evidence
   60  to be presented at the hearing, together with copies of all
   61  documentation to be considered by the value adjustment board and
   62  a summary of evidence to be presented by witnesses.
   63         (b) At least No later than 7 days before the hearing, if
   64  the petitioner has provided the information required under
   65  paragraph (a), and if requested in writing by the petitioner,
   66  the property appraiser must shall provide to the petitioner a
   67  list of evidence to be presented at the hearing, together with
   68  copies of all documentation to be considered by the value
   69  adjustment board and a summary of evidence to be presented by
   70  witnesses. The evidence list must contain the property record
   71  card if provided by the clerk. Failure of the property appraiser
   72  to timely comply with the requirements of this paragraph shall
   73  result in a rescheduling of the hearing.
   74         (c) The value adjustment board may not consider evidence or
   75  documentation that the petitioner or property appraiser failed
   76  to provide within the time specified in this subsection to the
   77  other party.
   78         Section 3. Section 194.034, Florida Statutes, is amended to
   79  read:
   80         194.034 Hearing procedures; rules.—
   81         (1)(a) A petitioner Petitioners before the board may be
   82  represented by an attorney or agent and present testimony and
   83  other evidence. The property appraiser or his or her authorized
   84  representative representatives may be represented by an attorney
   85  in defending the property appraiser’s assessment or opposing an
   86  exemption and may present testimony and other evidence. The
   87  property appraiser, each petitioner, and all witnesses shall be
   88  required, upon the request of either party, to testify under
   89  oath as administered by the chairperson of the board. Hearings
   90  shall be conducted in the manner prescribed by rules of the
   91  department. The rules must allow a party to cross-examine, which
   92  rules shall include the right of cross-examination of any
   93  witness.
   94         (b) This section does not prohibit Nothing herein shall
   95  preclude an aggrieved taxpayer from contesting his or her
   96  assessment in circuit court pursuant to the manner provided by
   97  s. 194.171, whether or not he or she has initiated an action
   98  pursuant to s. 194.011.
   99         (c) Hearings shall be conducted in the manner prescribed by
  100  rules of the department. The rules must:
  101         1. Allow a party to cross-examine any witness; The rules
  102  shall provide that no evidence shall be considered by
  103         2. Prohibit the board from considering evidence except when
  104  presented during the time scheduled for the petitioner’s hearing
  105  or at a time when the petitioner has been given reasonable
  106  notice;
  107         3. Require the board to make that a verbatim record of the
  108  proceedings shall be made, to preserve and proof of any
  109  documentary evidence presented, and to make the evidence shall
  110  be preserved and made available to the Department of Revenue, if
  111  requested; and
  112         4. State that the petitioner may appeal the decision of the
  113  board pursuant to s. 194.171 or further judicial proceedings
  114  shall be as provided in s. 194.036.
  115         (d) Notwithstanding the provisions of this subsection, no
  116  petitioner may present for consideration, nor may a board or
  117  special magistrate accept for consideration, testimony or other
  118  evidentiary materials that were requested of the petitioner in
  119  writing by the property appraiser of which the petitioner had
  120  knowledge and denied to the property appraiser.
  121         (d)(e) Chapter 120 does not apply to hearings of the value
  122  adjustment board.
  123         (e)(f) An assessment may not be contested until a return
  124  required by s. 193.052 has been filed.
  125         (2) In each case, except when a complaint is withdrawn by
  126  the petitioner or is acknowledged as correct by the property
  127  appraiser, the value adjustment board shall render a written
  128  decision. All such decisions shall be issued within 20 calendar
  129  days of the last day the board is in session under s. 194.032.
  130  The decision of the board shall contain findings of fact and
  131  conclusions of law and shall include reasons for upholding or
  132  overturning the determination of the property appraiser. If When
  133  a special magistrate is has been appointed, the recommendations
  134  of the special magistrate must shall be considered by the board.
  135  The clerk, upon issuance of the decisions, must shall, on a form
  136  provided by the Department of Revenue, notify by first-class
  137  mail each taxpayer, the property appraiser, and the department
  138  of the decision of the board.
  139         (3) Appearance before an advisory board or agency created
  140  by The county may not require a taxpayer to appear before an
  141  advisory board or agency created by the county be required as a
  142  prerequisite condition to appearing before the value adjustment
  143  board.
  144         (4) A condominium homeowners’ association may appear before
  145  the board to present testimony and evidence regarding the
  146  assessment of condominium units that which the association
  147  represents. Such testimony and evidence must shall be considered
  148  by the board with respect to hearing petitions filed by
  149  individual condominium unit owners, unless the owner requests
  150  otherwise.
  151         (5) For the purposes of review of a petition, the board may
  152  consider assessments among comparable properties within
  153  homogeneous areas or neighborhoods.
  154         (6) For purposes of hearing joint petitions filed pursuant
  155  to s. 194.011(3)(e), each included parcel shall be considered by
  156  the board as a separate petition. Such separate petitions shall
  157  be heard consecutively by the board. If a special magistrate is
  158  appointed, such separate petitions must shall all be assigned to
  159  the same special magistrate.
  160         Section 4. Subsection (1) of section 194.035, Florida
  161  Statutes, is amended to read:
  162         194.035 Special magistrates; property evaluators.—
  163         (1)(a) In counties having a population of more than 75,000,
  164  the board shall appoint special magistrates for the purpose of
  165  taking testimony and making recommendations to the board, which
  166  recommendations the board may act upon without further hearing.
  167  These special magistrates may not be elected or appointed
  168  officials or employees of the county but shall be selected from
  169  a list of those qualified individuals who are willing to serve
  170  as special magistrates. Employees and elected or appointed
  171  officials of a taxing jurisdiction or of the state may not serve
  172  as special magistrates. The clerk of the board shall annually
  173  notify such individuals or their professional associations to
  174  make known to them that opportunities to serve as special
  175  magistrates exist. The Department of Revenue shall provide a
  176  list of qualified special magistrates to any county with a
  177  population of 75,000 or less. Subject to appropriation, the
  178  department shall reimburse counties with a population of 75,000
  179  or less for payments made to special magistrates appointed for
  180  the purpose of taking testimony and making recommendations to
  181  the value adjustment board pursuant to this section. The
  182  department shall establish a reasonable range for payments per
  183  case to special magistrates based on such payments in other
  184  counties. Requests for reimbursement of payments outside this
  185  range shall be justified by the county. If the total of all
  186  requests for reimbursement in any year exceeds the amount
  187  available pursuant to this section, payments to all counties
  188  shall be prorated accordingly. If a county having a population
  189  less than 75,000 does not appoint a special magistrate to hear
  190  each petition, the person or persons designated to hear
  191  petitions before the value adjustment board or the attorney
  192  appointed to advise the value adjustment board shall attend the
  193  training provided pursuant to subsection (3), regardless of
  194  whether the person would otherwise be required to attend, but
  195  shall not be required to pay the tuition fee specified in
  196  subsection (3). A special magistrate appointed to hear issues of
  197  exemptions and classifications shall be a member of The Florida
  198  Bar with no less than 5 years’ experience in the area of ad
  199  valorem taxation. A special magistrate appointed to hear issues
  200  regarding the valuation of real estate shall be a state
  201  certified real estate appraiser with not less than 5 years’
  202  experience in real property valuation. A special magistrate
  203  appointed to hear issues regarding the valuation of tangible
  204  personal property shall be a designated member of a nationally
  205  recognized appraiser’s organization with not less than 5 years’
  206  experience in tangible personal property valuation. A special
  207  magistrate need not be a resident of the county in which he or
  208  she serves. A special magistrate may not represent a person
  209  before the board in any tax year during which he or she has
  210  served that board as a special magistrate. Before appointing a
  211  special magistrate, a value adjustment board shall verify the
  212  special magistrate’s qualifications. The value adjustment board
  213  shall ensure that the selection of special magistrates is based
  214  solely upon the experience and qualifications of the special
  215  magistrate and is not influenced by the property appraiser. The
  216  special magistrate shall accurately and completely preserve all
  217  testimony and, in making recommendations to the value adjustment
  218  board, shall include proposed findings of fact, conclusions of
  219  law, and reasons for upholding or overturning the determination
  220  of the property appraiser. The expense of hearings before
  221  magistrates and any compensation of special magistrates shall be
  222  borne three-fifths by the board of county commissioners and two
  223  fifths by the school board.
  224         (b) The department shall create a process by rule for the
  225  random selection of special magistrates by a value adjustment
  226  board. The process may not allow the property appraiser to have
  227  any influence over the selection of a special magistrate. An
  228  attempt by a property appraiser to influence the selection of a
  229  special magistrate constitutes misfeasance or malfeasance and
  230  may be grounds for removal from office.
  231         Section 5. Subsection (3) of section 195.027, Florida
  232  Statutes, is amended to read:
  233         195.027 Rules and regulations.—
  234         (3)(a) The rules and regulations shall provide procedures
  235  whereby the property appraiser, the Department of Revenue, and
  236  the Auditor General may shall be able to obtain access, if where
  237  necessary, the to financial records of a taxpayer relating to
  238  nonhomestead property which records are required to make a
  239  determination of the proper assessment as to the particular
  240  property in question. Access to a taxpayer’s records shall be
  241  provided only in those instances in which it is determined that
  242  such records are necessary to determine either the
  243  classification or the value of the taxable nonhomestead
  244  property. Access shall be provided only to those records which
  245  pertain to the property physically located in the taxing county
  246  as of January 1 of each year and to the income from such
  247  property generated in the taxing county for the year in which a
  248  proper assessment is made. The failure of a taxpayer to provide
  249  the financial records does not preclude the trier of fact in an
  250  administrative or judicial proceeding from considering those
  251  records to determine the just value of the taxpayer’s property.
  252  All records produced by the taxpayer under this subsection are
  253  shall be deemed to be confidential in the hands of the property
  254  appraiser, the department, the tax collector, and the Auditor
  255  General and may shall not be divulged to any person, firm, or
  256  corporation, except upon court order or order of an
  257  administrative body having quasi-judicial powers in ad valorem
  258  tax matters, and such records are exempt from the provisions of
  259  s. 119.07(1).
  260         (b) The rules prescribed by the department shall require
  261  the property appraiser, the department, and the Auditor General
  262  to return the financial records to the taxpayer within 10 days
  263  after receipt if requested by the taxpayer. The rules shall also
  264  require the property appraiser, the department, or the Auditor
  265  General to provide advance notice to the taxpayer if the
  266  taxpayer’s financial records are shared with another entity that
  267  is authorized under this subsection to request access to those
  268  records. The notice must include an explanation of the purpose
  269  for sharing the records.
  270         Section 6. This act shall take effect upon becoming a law,
  271  and applies to all administrative or judicial proceedings to
  272  challenge an assessment of real property pending or initiated on
  273  or after that date.