Florida Senate - 2014                                     SB 842
       By Senator Latvala
       20-00470A-14                                           2014842__
    1                        A bill to be entitled                      
    2         An act relating to ad valorem taxation; creating s.
    3         196.203, F.S.; creating an ad valorem tax exemption
    4         for certain mobile home lots; providing requirements
    5         and procedures for obtaining the exemption; requiring
    6         the Department of Revenue to provide exemption forms;
    7         providing duties of the county property appraiser for
    8         determining the amount of the exemption and providing
    9         an annual notice; providing legislative intent;
   10         providing applicability; providing an effective date.
   12  Be It Enacted by the Legislature of the State of Florida:
   14         Section 1. Section 196.203, Florida Statutes, is created to
   15  read:
   16         196.203 Exemption for mobile home lots.—A mobile home owner
   17  who is eligible under subsection (1) and filed an exemption form
   18  under subsection (2) is entitled to an exemption from ad valorem
   19  taxation of 25 percent of the assessed valuation of the property
   20  that he or she occupies on January 1 of the year in which the
   21  exemption from ad valorem property taxation is requested.
   22         (1) A mobile home lot is eligible for the ad valorem tax
   23  exemption provided under this section if:
   24         (a) The mobile home lot is in a mobile home park as defined
   25  in s. 723.003 and the lot is rented or leased pursuant to s.
   26  723.011; and
   27         (b) The mobile home lot rental agreement contains a
   28  provision authorizing the mobile home park owner to pass on ad
   29  valorem taxes for the lot to the mobile home owner renting or
   30  leasing the lot as authorized under s. 723.031(5).
   31         (2) To obtain the exemption, the mobile home owner must, on
   32  or before March 1 of each year, file an exemption form stating
   33  that he or she resides thereon and in good faith is making that
   34  property his or her permanent residence.
   35         (a) The Department of Revenue shall, by electronic means or
   36  other methods designated by the department, provide an exemption
   37  form, prescribed by the department by rule, to the mobile home
   38  owner.
   39         (b) The exemption form must require the mobile home owner
   40  to annually furnish information to the property appraiser for
   41  the purpose of determining that he or she is a permanent
   42  resident. Such information may include, but need not be limited
   43  to, the factors listed in s. 196.015.
   44         (c) The mobile home owner shall provide to the mobile home
   45  park owner a copy of the annual exemption form submitted and
   46  approved by the property appraiser which demonstrates that the
   47  mobile home owner is complying with the permanent residency
   48  requirement under this section.
   49         (3) The property appraiser shall determine the amount of
   50  exemption for each mobile home lot in a mobile home park and
   51  annually reduce the taxable value of the mobile home park by an
   52  amount equal to the total of the qualified exemptions received
   53  pursuant to this section.
   54         (a) If the property appraiser needs to determine the value
   55  of a mobile home lot, he or she shall include in such valuation
   56  the proportionate share of the common areas, including the land,
   57  fairly attributable to such lot, based on the value of such lot
   58  in relation to all other lots in the mobile home park.
   59         (b) A mobile home owner who rents or leases a mobile home
   60  lot that qualifies for an exemption under subsection (1) and who
   61  requests the exemption as described under subsection (2) shall
   62  receive a reduction of the ad valorem taxes being passed on by
   63  the mobile home park owner pursuant to s. 723.031(5). Such
   64  reduction shall be calculated by the mobile home park owner as a
   65  proportionate share of the aggregate reduction in taxable value
   66  of the mobile home park determined pursuant to this paragraph.
   67         (4) As soon as practicable after February 5 of each year,
   68  the property appraiser of each county may mail to each mobile
   69  home owner to whom the mobile home ad valorem tax exemption was
   70  granted for the preceding year and whose exemption form for the
   71  current year has not been filed as of February 1, an exemption
   72  form together with a notice reading substantially as follows:
   74                   NOTICE TO TAXPAYERS ENTITLED TO                 
   75              MOBILE HOME LOT AD VALOREM TAX EXEMPTION             
   76         Records in this office indicate that you have not
   77         filed an application for ad valorem exemption for the
   78         current year.
   80         If you wish to claim such exemption, please fill out
   81         the enclosed form and file it with your property
   82         appraiser on or before March 1, (...year...).
   83         Failure to do so may constitute a waiver of the
   84         exemption for (...year...).
   85         Signature (...property appraiser...)
   86         (...county...), Florida
   88  The expenditure of funds for the requirements of this subsection
   89  is declared to be for a county purpose, and the board of county
   90  commissioners of each county shall, if the exemption form and
   91  notice are mailed pursuant to this subsection, appropriate and
   92  provide the necessary funds for such purpose.
   93         (5) It is declared to be the intent of the Legislature that
   94  this section implements s. 6(c), Art. VII of the State
   95  Constitution for purposes of granting such exemption to mobile
   96  home owners who rent or lease mobile home lots.
   97         Section 2. This act applies to tax years beginning on or
   98  after January 1, 2015.
   99         Section 3. This act shall take effect January 1, 2015.