Florida Senate - 2020 COMMITTEE AMENDMENT
Bill No. SB 1662
Ì166378SÎ166378
LEGISLATIVE ACTION
Senate . House
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The Committee on Community Affairs (Albritton) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete lines 48 - 62
4 and insert:
5 (b) The exemption under paragraph (a) shall be applied to a
6 current tax year if the real estate owned and used as a
7 homestead is acquired by the veteran after January 1 of the
8 current tax year and the veteran received the exemption on
9 another property in the immediately prior tax year.
10 Notwithstanding the exemption filing requirements of s. 196.011,
11 to receive the exemption under this paragraph, the veteran must
12 file an application with the property appraiser and may do so at
13 any time during the current tax year. If the application is
14 filed after the 25th day following the date the property
15 appraiser mails the assessment notice under s. 200.069, the
16 exemption shall be processed as a correction pursuant to s.
17 197.122(3). The application must identify both the previous
18 homestead and the new property and certify under oath that the
19 veteran meets all of the following requirements:
20 1. He or she is otherwise qualified to receive the
21 exemption under paragraph (a).
22 2. He or she holds legal or beneficial title to the new
23 property.
24 3. He or she uses or intends to use the new property as his
25 or her homestead.
26 Section 3. Subsection (3) of section 197.122, Florida
27 Statutes, is amended to read:
28 197.122 Lien of taxes; application.—
29 (3) A property appraiser shall correct an assessment to
30 reflect an exemption granted under s. 196.081(1)(b) if the
31 application for the exemption was filed after the 25th day
32 following the date the property appraiser mails the assessment
33 notice under s. 200.069. A property appraiser may also correct a
34 material mistake of fact relating to an essential condition of
35 the subject property to reduce an assessment if to do so
36 requires only the exercise of judgment as to the effect of the
37 mistake of fact on the assessed or taxable value of the
38 property.
39 (a) As used in this subsection, the term “an essential
40 condition of the subject property” means a characteristic of the
41 subject parcel, including only:
42 1. Environmental restrictions, zoning restrictions, or
43 restrictions on permissible use;
44 2. Acreage;
45 3. Wetlands or other environmental lands that are or have
46 been restricted in use because of such environmental features;
47 4. Access to usable land;
48 5. Any characteristic of the subject parcel which, in the
49 property appraiser’s opinion, caused the appraisal to be clearly
50 erroneous; or
51 6. Depreciation of the property that was based on a latent
52 defect of the property which existed but was not readily
53 discernible by inspection on January 1, but not depreciation
54 from any other cause.
55 (b) The material mistake of fact, or the assessment
56 benefiting from an exemption granted under s. 196.081(1)(b) if
57 the application for the exemption was filed after the 25th day
58 following the date the property appraiser mails the assessment
59 notice under s. 200.069, may be corrected by the property
60 appraiser, in the same manner as provided by law for performing
61 the act in the first place only within 1 year after the approval
62 of the tax roll pursuant to s. 193.1142. If corrected, the tax
63 roll becomes valid ab initio and does not affect the enforcement
64 of the collection of the tax. If the correction results in a
65 refund of taxes paid on the basis of an erroneous assessment
66 included on the current year’s tax roll, the property appraiser
67 may request the department to pass upon the refund request
68 pursuant to s. 197.182 or may submit the correction and refund
69 order directly to the tax collector in accordance with the
70 notice provisions of s. 197.182(2). Corrections to tax rolls for
71 previous years which result in refunds must be made pursuant to
72 s. 197.182.
73
74 ================= T I T L E A M E N D M E N T ================
75 And the title is amended as follows:
76 Delete line 11
77 and insert:
78 with the property appraiser; amending s. 197.122,
79 F.S.; providing a requirement and a procedure for a
80 property appraiser, under certain circumstances, to
81 correct an assessment to reflect the exemption;
82 providing an effective