Florida Senate - 2019                                     SB 444
       
       
        
       By Senator Bean
       
       
       
       
       
       4-00331E-19                                            2019444__
    1                        A bill to be entitled                      
    2         An act relating to homestead taxation; amending s.
    3         193.155, F.S.; adding exceptions to the definition of
    4         a change of ownership of a homestead for purposes of a
    5         certain homestead property assessment limitation;
    6         revising the penalties and interest that may be
    7         imposed, under certain circumstances, by a property
    8         appraiser who determines that a person was improperly
    9         granted the assessment limitation; amending ss.
   10         196.075 and 196.161, F.S.; revising the penalties and
   11         interest that may be imposed, under certain
   12         circumstances, by a property appraiser who determines
   13         that a person was improperly granted certain homestead
   14         exemptions; reenacting s. 194.032(1)(a), F.S.,
   15         relating to hearing purposes, to incorporate the
   16         amendment made to s. 193.155, F.S., in a reference
   17         thereto; providing an effective date.
   18          
   19  Be It Enacted by the Legislature of the State of Florida:
   20  
   21         Section 1. Paragraph (a) of subsection (3) and subsection
   22  (10) of section 193.155, Florida Statutes, are amended to read:
   23         193.155 Homestead assessments.—Homestead property shall be
   24  assessed at just value as of January 1, 1994. Property receiving
   25  the homestead exemption after January 1, 1994, shall be assessed
   26  at just value as of January 1 of the year in which the property
   27  receives the exemption unless the provisions of subsection (8)
   28  apply.
   29         (3)(a) Except as provided in this subsection or subsection
   30  (8), property assessed under this section shall be assessed at
   31  just value as of January 1 of the year following a change of
   32  ownership. Thereafter, the annual changes in the assessed value
   33  of the property are subject to the limitations in subsections
   34  (1) and (2). For the purpose of this section, a change of
   35  ownership means any sale, foreclosure, or transfer of legal
   36  title or beneficial title in equity to any person, except if:
   37         1. Subsequent to the change or transfer, the same person is
   38  entitled to the homestead exemption as was previously entitled
   39  and:
   40         a. The transfer of title is to correct an error;
   41         b. The transfer is between legal and equitable title or
   42  equitable and equitable title and no additional person applies
   43  for a homestead exemption on the property;
   44         c. The change or transfer is by means of an instrument in
   45  which the owner is listed as both grantor and grantee of the
   46  real property and one or more other individuals are additionally
   47  named as grantee. However, if any individual who is additionally
   48  named as a grantee applies for a homestead exemption on the
   49  property, the application is considered a change of ownership;
   50  or
   51         d. The change or transfer is by means of an instrument in
   52  which the owner entitled to the homestead exemption is listed as
   53  both grantor and grantee of the real property and one or more
   54  other owners, all of whom are holding title as joint tenants
   55  with right of survivorship, are listed only as grantor, removing
   56  them from the title; or
   57         e.d. The person is a lessee entitled to the homestead
   58  exemption under s. 196.041(1);.
   59         2. Legal or equitable title is changed or transferred
   60  between husband and wife, including a change or transfer to a
   61  surviving spouse or a transfer due to a dissolution of marriage;
   62         3. The transfer occurs by operation of law to the surviving
   63  spouse or minor child or children under s. 732.401; or
   64         4. Upon the death of the owner, the transfer is between the
   65  owner and another who is a permanent resident and who is legally
   66  or naturally dependent upon the owner; or.
   67         5.The transfer occurs upon the death of one or more
   68  multiple owners holding title as joint tenants with right of
   69  survivorship and, subsequent to the transfer, the same owner is
   70  entitled to the homestead exemption as was previously entitled.
   71         (10) If the property appraiser determines that for any year
   72  or years within the prior 10 years a person who was not entitled
   73  to the homestead property assessment limitation granted under
   74  this section was granted the homestead property assessment
   75  limitation, the property appraiser making such determination
   76  shall serve upon the owner a notice of intent to record in the
   77  public records of the county a notice of tax lien against any
   78  property owned by that person in the county, and such property
   79  must be identified in the notice of tax lien. Such property that
   80  is situated in this state is subject to the unpaid taxes, plus a
   81  penalty of 25 50 percent of the unpaid taxes for each year and
   82  15 percent interest at the adjusted prime rate charged by banks,
   83  as defined under s. 213.235(4), plus 4 percentage points per
   84  annum. However, when a person entitled to exemption pursuant to
   85  s. 196.031 inadvertently receives the limitation pursuant to
   86  this section following a change of ownership, the assessment of
   87  such property must be corrected as provided in paragraph (9)(a),
   88  and the person need not pay the unpaid taxes, penalties, or
   89  interest. Before a lien may be filed, the person or entity so
   90  notified must be given 30 days to pay the taxes and any
   91  applicable penalties and interest. If the property appraiser
   92  improperly grants the property assessment limitation as a result
   93  of a clerical mistake or an omission, the person or entity
   94  improperly receiving the property assessment limitation may not
   95  be assessed a penalty or interest.
   96         Section 2. Subsection (9) of section 196.075, Florida
   97  Statutes, is amended to read:
   98         196.075 Additional homestead exemption for persons 65 and
   99  older.—
  100         (9) If the property appraiser determines that for any year
  101  within the immediately previous 10 years a person who was not
  102  entitled to the additional homestead exemption under this
  103  section was granted such an exemption, the property appraiser
  104  shall serve upon the owner a notice of intent to record in the
  105  public records of the county a notice of tax lien against any
  106  property owned by that person in the county, and that property
  107  must be identified in the notice of tax lien. Any property that
  108  is owned by the taxpayer and is situated in this state is
  109  subject to the taxes exempted by the improper homestead
  110  exemption, plus a penalty of 25 50 percent of the unpaid taxes
  111  for each year and interest at the adjusted prime rate charged by
  112  banks, as defined under s. 213.235(4), plus 4 percentage points
  113  at a rate of 15 percent per annum. However, if such an exemption
  114  is improperly granted as a result of a clerical mistake or
  115  omission by the property appraiser, the person who improperly
  116  received the exemption may not be assessed a penalty and
  117  interest. Before any such lien may be filed, the owner must be
  118  given 30 days within which to pay the taxes, penalties, and
  119  interest. Such a lien is subject to the procedures and
  120  provisions set forth in s. 196.161(3).
  121         Section 3. Paragraph (b) of subsection (1) of section
  122  196.161, Florida Statutes, is amended to read:
  123         196.161 Homestead exemptions; lien imposed on property of
  124  person claiming exemption although not a permanent resident.—
  125         (1)
  126         (b) In addition, upon determination by the property
  127  appraiser that for any year or years within the prior 10 years a
  128  person who was not entitled to a homestead exemption was granted
  129  a homestead exemption from ad valorem taxes, it shall be the
  130  duty of the property appraiser making such determination to
  131  serve upon the owner a notice of intent to record in the public
  132  records of the county a notice of tax lien against any property
  133  owned by that person in the county, and such property shall be
  134  identified in the notice of tax lien. Such property which is
  135  situated in this state shall be subject to the taxes exempted
  136  thereby, plus a penalty of 25 50 percent of the unpaid taxes for
  137  each year and 15 percent interest at the adjusted prime rate
  138  charged by banks, as defined under s. 213.235(4), plus 4
  139  percentage points per annum. However, if a homestead exemption
  140  is improperly granted as a result of a clerical mistake or an
  141  omission by the property appraiser, the person improperly
  142  receiving the exemption shall not be assessed penalty and
  143  interest. Before any such lien may be filed, the owner so
  144  notified must be given 30 days to pay the taxes, penalties, and
  145  interest.
  146         Section 4. For the purpose of incorporating the amendment
  147  made by this act to section 193.155, Florida Statutes, in a
  148  reference thereto, paragraph (a) of subsection (1) of section
  149  194.032, Florida Statutes, is reenacted to read:
  150         194.032 Hearing purposes; timetable.—
  151         (1)(a) The value adjustment board shall meet not earlier
  152  than 30 days and not later than 60 days after the mailing of the
  153  notice provided in s. 194.011(1); however, no board hearing
  154  shall be held before approval of all or any part of the
  155  assessment rolls by the Department of Revenue. The board shall
  156  meet for the following purposes:
  157         1. Hearing petitions relating to assessments filed pursuant
  158  to s. 194.011(3).
  159         2. Hearing complaints relating to homestead exemptions as
  160  provided for under s. 196.151.
  161         3. Hearing appeals from exemptions denied, or disputes
  162  arising from exemptions granted, upon the filing of exemption
  163  applications under s. 196.011.
  164         4. Hearing appeals concerning ad valorem tax deferrals and
  165  classifications.
  166         5. Hearing appeals from determinations that a change of
  167  ownership under s. 193.155(3), a change of ownership or control
  168  under s. 193.1554(5) or s. 193.1555(5), or a qualifying
  169  improvement under s. 193.1555(5) has occurred.
  170         Section 5. This act shall take effect July 1, 2019.