Florida Senate - 2022                      CS for CS for SB 1610
       By the Committees on Appropriations; and Finance and Tax; and
       Senators Rodriguez and Pizzo
       576-03530-22                                          20221610c2
    1                        A bill to be entitled                      
    2         An act relating to taxation; creating s. 197.319,
    3         F.S.; defining the term “residential improvement”;
    4         providing for the eligibility for abatement of ad
    5         valorem taxes and non-ad valorem assessments for
    6         residential improvements destroyed following certain
    7         events; requiring property appraisers to provide
    8         specified statements to tax collectors; providing that
    9         owners of parcels meeting certain requirements are not
   10         required to remit payments; prohibiting property
   11         appraisers and tax collectors from issuing specified
   12         notices for parcels meeting certain requirements;
   13         requiring property appraisers to notify taxpayers of
   14         the abatement of taxes and non-ad valorem assessments
   15         under certain circumstances; requiring value
   16         adjustment boards to dismiss petitions under certain
   17         circumstances; specifying requirements for determining
   18         the assessed value of certain new homesteads;
   19         providing for a refund of taxes for parcels meeting
   20         certain requirements under certain circumstances;
   21         providing for future repeal; providing for retroactive
   22         application; providing an effective date.
   24  Be It Enacted by the Legislature of the State of Florida:
   26         Section 1. Section 197.319, Florida Statutes, is created to
   27  read:
   28         197.319 Abatement of ad valorem taxes and non-ad valorem
   29  assessments following destruction caused by a sudden and
   30  unforeseen collapse.—
   31         (1)As used in this section, the term residential
   32  improvement” means a multistory residential building that
   33  consists of at least 50 dwelling units.
   34         (2) Each parcel owned and assessed as homestead property
   35  under s. 193.155 or as nonhomestead residential property under
   36  s. 193.1554 which is within a residential improvement that is
   37  destroyed due to a sudden and unforeseen collapse of the
   38  residential improvement or due to the subsequent demolition of
   39  the residential improvement after such collapse is eligible for
   40  an abatement of all taxes and non-ad valorem assessments for the
   41  year in which the destruction occurred if the property appraiser
   42  determines that the condition of the residential improvement on
   43  the January 1 immediately preceding the collapse was such that
   44  the residential improvement had no value due to a latent defect
   45  of the property not readily discernable by inspection.
   46         (a)The property appraiser shall provide to the tax
   47  collector an official written statement that provides the
   48  information necessary for the tax collector to abate the taxes
   49  and non-ad valorem assessments for each parcel owner.
   50         (b)For parcels meeting the requirements of this
   51  subsection, a parcel owner is not required to remit a payment,
   52  the property appraiser may not issue a notice of proposed
   53  property taxes pursuant to s. 200.069, and the tax collector may
   54  not issue a tax notice pursuant to s. 197.322. In lieu of the
   55  notice of proposed property taxes, the property appraiser must
   56  notify the taxpayer that all taxes and non-ad valorem
   57  assessments have been abated for the year in which the property
   58  was destroyed. If a parcel owner files a petition to the value
   59  adjustment board concerning the value of the parcel for the year
   60  of the collapse, the value adjustment board must dismiss the
   61  petition.
   62         (3)For purposes of determining the assessed value under s.
   63  193.155(8) of a new homestead established by an owner of a
   64  parcel within the destroyed residential improvement, the just
   65  value and assessed value of the destroyed parcel on the January
   66  1 of the year preceding the year of the destruction must be
   67  used.
   68         (4)Tax payments received by the tax collector for taxes
   69  and non-ad valorem assessments levied in the year of collapse on
   70  parcels meeting the requirements of subsection (2) are eligible
   71  for a refund upon application made to the tax collector. For
   72  purposes of this subsection, the parcel owner or the parcel
   73  owner’s legal representative may apply for a refund.
   74         (5)This section is repealed December 31, 2023, unless
   75  reviewed and saved from repeal through reenactment by the
   76  Legislature.
   77         Section 2. This act applies retroactively to January 1,
   78  2021.
   79         Section 3. This act shall take effect upon becoming a law.