Florida Senate - 2022                                    SB 1610
       By Senator Rodriguez
       39-01385A-22                                          20221610__
    1                        A bill to be entitled                      
    2         An act relating to ad valorem tax abatement; amending
    3         s. 194.032, F.S.; conforming a provision to changes
    4         made by the act; creating s. 197.319, F.S.; defining
    5         terms; providing for the abatement of ad valorem taxes
    6         for residential improvements destroyed following
    7         certain events; providing procedures and requirements
    8         for filing applications for the abatement; specifying
    9         requirements for property appraisers, tax collectors,
   10         and the Department of Revenue; providing for
   11         retroactive application; providing an effective date.
   13  Be It Enacted by the Legislature of the State of Florida:
   15         Section 1. Paragraph (b) of subsection (1) of section
   16  194.032, Florida Statutes, is amended to read:
   17         194.032 Hearing purposes; timetable.—
   18         (1)
   19         (b) Notwithstanding the provisions of paragraph (a), the
   20  value adjustment board may meet prior to the approval of the
   21  assessment rolls by the Department of Revenue, but not earlier
   22  than July 1, to hear appeals pertaining to the denial by the
   23  property appraiser of exemptions, tax abatements under ss.
   24  197.318 and 197.319 s. 197.318, agricultural and high-water
   25  recharge classifications, classifications as historic property
   26  used for commercial or certain nonprofit purposes, and deferrals
   27  under subparagraphs (a)2., 3., and 4. In such event, however,
   28  the board may not certify any assessments under s. 193.122 until
   29  the Department of Revenue has approved the assessments in
   30  accordance with s. 193.1142 and all hearings have been held with
   31  respect to the particular parcel under appeal.
   32         Section 2. Section 197.319, Florida Statutes, is created to
   33  read:
   34         197.319 Abatement of taxes for residential improvements
   35  following a destruction caused by a sudden collapse.—
   36         (1)As used in this section, the term:
   37         (a) “Destruction” means the immediate demolition of a
   38  building caused by a sudden and unforeseen collapse and the
   39  subsequent demolition of remaining sections of the building
   40  recognized as having experienced a major structural collapse by
   41  an executive order issued by the Governor pursuant to s. 252.36.
   42         (b) “Disaster relief credit” means the product arrived at
   43  by multiplying the percent change in value by the amount of
   44  timely paid taxes levied in the year in which the destruction
   45  occurred.
   46         (c) “Percent change in value” means the difference between
   47  a residential parcel’s just value as of January 1 of the year in
   48  which the destruction occurred and its postdisaster just value
   49  expressed as a percentage of the parcel’s just value as of
   50  January 1 of the year in which the destruction occurred.
   51         (d) “Postdisaster just value” means the just value of the
   52  residential parcel on January 1 of the year in which the
   53  destruction occurred, reduced to reflect the just value of the
   54  residential improvement as a result of the destruction. For
   55  purposes of this section, residential improvements that are
   56  uninhabitable shall have no value placed thereon. Postdisaster
   57  just value is determined only for purposes of calculating tax
   58  abatements under this section and does not determine a parcel’s
   59  just value as of January 1 each year.
   60         (e) “Property owner” means the person who on the date of
   61  destruction holds legal title to the real property.
   62         (f) “Residential improvement” means a multistory
   63  residential building comprised of at least 50 dwelling units.
   64         (2) If a residential improvement located in a county as
   65  defined in s. 125.011(1) is destroyed following a sudden and
   66  unforeseen collapse or the subsequent demolition of remaining
   67  sections of the building recognized as having experienced a
   68  major structural collapse by an executive order issued by the
   69  Governor pursuant to s. 252.36 during the 2021 calendar year,
   70  taxes levied in 2021 must be abated in the following manner:
   71         (a) The property owner must file an application with the
   72  property appraiser no later than May 1, 2022. A property owner
   73  who fails to file an application by May 1, 2022, waives a claim
   74  for abatement of taxes under this section.
   75         (b) The application must identify the residential parcel on
   76  which the residential improvement was destroyed and the date the
   77  destruction occurred.
   78         (c) The application must be verified under oath and is
   79  subject to penalty of perjury.
   80         (d) Upon receipt of the application, the property appraiser
   81  must investigate the statements contained in the application to
   82  determine if the applicant is entitled to an abatement of taxes.
   83         1.If the property appraiser determines that the applicant
   84  is not entitled to an abatement, the applicant may file a
   85  petition with the value adjustment board, pursuant to s.
   86  194.011(3), requesting that the abatement be granted.
   87         2.If the property appraiser determines that the applicant
   88  is entitled to an abatement, the property appraiser must issue
   89  an official written statement to the tax collector by June 1,
   90  2022, which provides:
   91         a. The just value of the residential parcel as determined
   92  by the property appraiser on January 1 of the year in which the
   93  destruction occurred for which the applicant is claiming an
   94  abatement.
   95         b. The post-destruction just value of the residential
   96  parcel as determined by the property appraiser.
   97         c. The percent change in value applicable to the
   98  residential parcel.
   99         (3) Upon receipt of the written statement from the property
  100  appraiser, the tax collector shall calculate the disaster relief
  101  credit pursuant to this section and process a payment to the
  102  property owner in an amount equal to the disaster relief credit.
  103         (4) No later than July 1, 2022, the tax collector shall
  104  notify:
  105         (a) The department of the total reduction in taxes for all
  106  properties that qualified for an abatement pursuant to this
  107  section and the remaining amount of taxes levied for each
  108  parcel. The tax collector shall include in its notification the
  109  name and address of each property owner who applies for a
  110  refund.
  111         (b) The governing board of each affected local government
  112  of the reduction in such local government’s taxes pursuant to
  113  this section.
  114         (5) Upon notification by the tax collector, the department
  115  shall process a payment to each property owner for the amount of
  116  taxes levied and not reduced by the tax collector pursuant to
  117  this section, making payment from its Administrative Trust Fund.
  118         (6)The department shall forward all undeliverable
  119  reimbursements to the notifying tax collector for subsequent
  120  delivery attempts.
  121         (7)This section applies retroactively to January 1, 2021.
  122         Section 3. This act shall take effect upon becoming a law.