Florida Senate - 2013              PROPOSED COMMITTEE SUBSTITUTE
       Bill No. SB 1200
       
       
       
       
       
                                Barcode 971948                          
       
       576-04170-13                                                    
       Proposed Committee Substitute by the Committee on Appropriations
       (Appropriations Subcommittee on Finance and Tax)
    1                        A bill to be entitled                      
    2         An act relating to the taxation of property; amending
    3         s. 193.461, F.S.; deleting authorization for a value
    4         adjustment board upon its own motion to review lands
    5         classified by a property appraiser as agricultural or
    6         nonagricultural; deleting a requirement that the
    7         property appraiser must reclassify as nonagricultural
    8         certain lands that have been zoned to a
    9         nonagricultural use; deleting authorization for a
   10         board of county commissioners to reclassify as
   11         nonagricultural certain lands that are contiguous to
   12         urban or metropolitan development under specified
   13         circumstances; amending s. 193.503, F.S.; deleting
   14         authorization for a value adjustment board upon its
   15         own motion to review property granted or denied
   16         classification by a property appraiser as historic
   17         property that is being used for commercial or certain
   18         nonprofit purposes; amending s. 193.625, F.S.;
   19         deleting authorization for a value adjustment board
   20         upon its own motion to review land granted or denied a
   21         high-water recharge classification by a property
   22         appraiser; amending s. 196.194, F.S.; deleting
   23         authorization for a value adjustment board to review
   24         property tax exemptions upon its own motion or motion
   25         of the property appraiser and deleting certain notice
   26         requirements relating to the review of such
   27         exemptions; providing for retroactive application;
   28         providing an effective date.
   29  
   30  Be It Enacted by the Legislature of the State of Florida:
   31  
   32         Section 1. Subsections (2) and (4) of section 193.461,
   33  Florida Statutes, are amended to read:
   34         193.461 Agricultural lands; classification and assessment;
   35  mandated eradication or quarantine program.—
   36         (2) Any landowner whose land is denied agricultural
   37  classification by the property appraiser may appeal to the value
   38  adjustment board. The property appraiser shall notify the
   39  landowner in writing of the denial of agricultural
   40  classification on or before July 1 of the year for which the
   41  application was filed. The notification shall advise the
   42  landowner of his or her right to appeal to the value adjustment
   43  board and of the filing deadline. The board may also review all
   44  lands classified by the property appraiser upon its own motion.
   45  The property appraiser shall have available at his or her office
   46  a list by ownership of all applications received showing the
   47  acreage, the full valuation under s. 193.011, the valuation of
   48  the land under the provisions of this section, and whether or
   49  not the classification requested was granted.
   50         (4)(a) The property appraiser shall reclassify the
   51  following lands as nonagricultural:
   52         (a)1. Land diverted from an agricultural to a
   53  nonagricultural use.
   54         (b)2. Land no longer being utilized for agricultural
   55  purposes.
   56         3. Land that has been zoned to a nonagricultural use at the
   57  request of the owner subsequent to the enactment of this law.
   58         (b) The board of county commissioners may also reclassify
   59  lands classified as agricultural to nonagricultural when there
   60  is contiguous urban or metropolitan development and the board of
   61  county commissioners finds that the continued use of such lands
   62  for agricultural purposes will act as a deterrent to the timely
   63  and orderly expansion of the community.
   64         (c) Sale of land for a purchase price that which is three
   65  or more times the agricultural assessment placed on the land
   66  creates shall create a presumption that such land is not used
   67  primarily for bona fide agricultural purposes. Upon a showing of
   68  special circumstances by the landowner demonstrating that the
   69  land is to be continued in bona fide agriculture, this
   70  presumption may be rebutted.
   71         Section 2. Subsection (7) of section 193.503, Florida
   72  Statutes, is amended to read:
   73         193.503 Classification and assessment of historic property
   74  used for commercial or certain nonprofit purposes.—
   75         (7) Any property owner who is denied classification under
   76  this section may appeal to the value adjustment board. The
   77  property appraiser shall notify the property owner in writing of
   78  the denial of such classification on or before July 1 of the
   79  year for which the application was filed. The notification shall
   80  advise the property owner of his or her right to appeal to the
   81  value adjustment board and of the filing deadline. The board may
   82  also review all property classified by the property appraiser
   83  upon its own motion. The property appraiser shall have available
   84  at his or her office a list by ownership of all applications
   85  received showing the full valuation under s. 193.011, the
   86  valuation of the property under the provisions of this section,
   87  and whether or not the classification requested was granted.
   88         Section 3. Subsection (2) of section 193.625, Florida
   89  Statutes, is amended to read:
   90         193.625 High-water recharge lands; classification and
   91  assessment.—
   92         (2) Any landowner whose land is within a county that has a
   93  high-water recharge protection tax assessment program and whose
   94  land is denied high-water recharge classification by the
   95  property appraiser may appeal to the value adjustment board. The
   96  property appraiser shall notify the landowner in writing of the
   97  denial of high-water recharge classification on or before July 1
   98  of the year for which the application was filed. The
   99  notification must advise the landowner of a right to appeal to
  100  the value adjustment board and of the filing deadline. The board
  101  may also review all lands classified by the property appraiser
  102  upon its own motion. The property appraiser shall have available
  103  at her or his office a list by ownership of all applications
  104  received showing the acreage, the full valuation under s.
  105  193.011, the valuation of the land under the provisions of this
  106  section, and whether or not the classification requested was
  107  granted.
  108         Section 4. Subsection (1) of section 196.194, Florida
  109  Statutes, is amended to read:
  110         196.194 Value adjustment board; notice; hearings;
  111  appearance before the board.—
  112         (1) The value adjustment board shall hear disputed or
  113  appealed applications for exemption and shall grant such
  114  exemptions in whole or in part in accordance with criteria set
  115  forth in this chapter. It may review exemptions on its own
  116  motion or upon motion of the property appraiser. Review of an
  117  exemption application upon motion of the board shall not be held
  118  until the applicant has had at least 5 calendar days’ notice of
  119  the intent of the board to review the application.
  120         Section 5. This act shall take effect upon becoming a law
  121  and apply retroactively to January 1, 2013.