Florida Senate - 2022                        COMMITTEE AMENDMENT
       Bill No. SB 1610
                              LEGISLATIVE ACTION                        
                    Senate             .             House              

       The Committee on Finance and Tax (Rodriguez) recommended the
    1         Senate Amendment (with title amendment)
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Section 197.319, Florida Statutes, is created to
    6  read:
    7         197.319 Abatement of ad valorem taxes and non-ad valorem
    8  assessments following destruction caused by a sudden and
    9  unforeseen collapse.—
   10         (1)As used in this section, the term residential
   11  improvement” means a multistory residential building that
   12  consists of at least 50 dwelling units.
   13         (2) Each parcel owned and assessed as homestead property
   14  under s. 193.155 or as nonhomestead residential property under
   15  s. 193.1554 which is within a residential improvement that is
   16  destroyed due to a sudden and unforeseen collapse of the
   17  residential improvement or due to the subsequent demolition of
   18  the residential improvement after such collapse is eligible for
   19  an abatement of all taxes and non-ad valorem assessments for the
   20  year in which the destruction occurred if the property appraiser
   21  determines that the condition of the residential improvement on
   22  the January 1 immediately preceding the collapse was such that
   23  the residential improvement had no value due to a latent defect
   24  of the property not readily discernable by inspection.
   25         (a)The property appraiser shall provide to the tax
   26  collector an official written statement that provides the
   27  information necessary for the tax collector to abate the taxes
   28  and non-ad valorem assessments for each parcel owner.
   29         (b)For parcels meeting the requirements of this
   30  subsection, a parcel owner is not required to remit a payment,
   31  the property appraiser may not issue a notice of proposed
   32  property taxes pursuant to s. 200.069, and the tax collector may
   33  not issue a tax notice pursuant to s. 197.322. In lieu of the
   34  notice of proposed property taxes, the property appraiser must
   35  notify the taxpayer that all taxes and non-ad valorem
   36  assessments have been abated for the year in which the property
   37  was destroyed. If a parcel owner files a petition to the value
   38  adjustment board concerning the value of the parcel for the year
   39  of the collapse, the value adjustment board must dismiss the
   40  petition.
   41         (3)For purposes of determining the assessed value under s.
   42  193.155(8) of a new homestead established by an owner of a
   43  parcel within the destroyed residential improvement, the just
   44  value and assessed value of the parcel on the January 1 of the
   45  year preceding the year of the destruction must be used.
   46         (4)Tax payments received by the tax collector for taxes
   47  levied in the year of collapse on parcels meeting the
   48  requirements of subsection (2) are eligible for a refund upon
   49  application made to the tax collector. For purposes of this
   50  subsection, the parcel owner or the parcel owner’s legal
   51  representative may apply for a refund.
   52         (5)This section is repealed December 31, 2023, unless
   53  reviewed and saved from repeal through reenactment by the
   54  Legislature.
   55         Section 2. This act applies retroactively to January 1,
   56  2021.
   57         Section 3. This act shall take effect upon becoming a law.
   59  ================= T I T L E  A M E N D M E N T ================
   60  And the title is amended as follows:
   61         Delete everything before the enacting clause
   62  and insert:
   63                        A bill to be entitled                      
   64         An act relating to abatement of ad valorem taxes and
   65         non-ad valorem assessments for residential
   66         improvements destroyed due to a sudden and unforeseen
   67         collapse; creating s. 197.319, F.S.; defining the term
   68         “residential improvement”; providing for the
   69         eligibility for abatement of ad valorem taxes and non
   70         ad valorem assessments for residential improvements
   71         destroyed following certain events; requiring property
   72         appraisers to provide specified statements to tax
   73         collectors; providing that owners of parcels meeting
   74         certain requirements are not required to remit
   75         payments; prohibiting property appraisers and tax
   76         collectors from issuing specified notices for parcels
   77         meeting certain requirements; requiring property
   78         appraisers to notify taxpayers of the abatement of
   79         taxes and non-ad valorem assessments under certain
   80         circumstances; requiring value adjustment boards to
   81         dismiss petitions under certain circumstances;
   82         specifying requirements for determining the assessed
   83         value of certain new homesteads; providing for a
   84         refund of taxes for parcels meeting certain
   85         requirements under certain circumstances; providing
   86         for future repeal; providing for retroactive
   87         application; providing an effective date.