Bill Text: FL H0073 | 2010 | Regular Session | Introduced


Bill Title: Working Waterfront Property

Spectrum: Bipartisan Bill

Status: (Failed) 2010-04-30 - Died in Finance & Tax Council [H0073 Detail]

Download: Florida-2010-H0073-Introduced.html
HB 73
1
A bill to be entitled
2An act relating to working waterfront property; creating
3s. 193.704, F.S.; providing definitions; specifying
4properties that are eligible for classification as working
5waterfront property; requiring the assessment of working
6waterfront property based on current use; specifying a
7methodology for determining assessed value; requiring
8property appraisers to consider specified factors in
9assessing certain property; requiring an application for
10classification of property as working waterfront property;
11specifying application requirements; authorizing a
12property appraiser to approve an application not filed by
13a certain deadline due to extenuating circumstances;
14providing for waiver of annual application requirements;
15providing for loss of classification upon a change of
16ownership or use; requiring property owners to notify the
17property appraiser of changes in use or ownership of
18property; imposing a penalty for failure to notify the
19property appraiser of an event resulting in the unlawful
20or improper classification of property as working
21waterfront property; requiring imposition of tax liens to
22recover penalties and interest; providing for assessment
23of a portion of property within a working waterfront
24property that is not used as working waterfront property;
25requiring property appraisers to make a list relating to
26applications to certify property as working waterfront
27property; providing an appeal process for applications
28that have been denied; amending s. 195.073, F.S.;
29providing for the classification of land as working
30waterfront property on an assessment roll; providing an
31effective date.
32
33Be It Enacted by the Legislature of the State of Florida:
34
35 Section 1. Section 193.704, Florida Statutes, is created
36to read:
37 193.704 Working waterfront property; definitions;
38classification and assessment; denial of classification and
39appeal.--
40 (1) DEFINITIONS.--For purposes of granting a working
41waterfront property classification under this section for
42January 1, 2011, and thereafter, the term:
43 (a) "Accessible to the public" means routinely available
44to the public from sunrise to sunset, with or without charge,
45with appropriate accommodations, including, but not limited to,
46public parking or public boat ramps that are available for use
47by the general public.
48 (b) "Commercial fishing facility" means docks, piers,
49processing houses, or other facilities which support a
50commercial fishing operation as defined in paragraph (c), or an
51aquaculture operation licensed under chapter 253.
52 (c) "Commercial fishing operation" has the same meaning as
53that provided in s. 379.2351.
54 (d) "Drystack" means a vessel storage facility or building
55in which storage spaces for vessels are available for use by the
56public on a first-come, first-served basis with no automatic
57renewal rights or conditions. The term excludes storage that is
58purchased, received, or rented as a result of homeownership or
59tenancy.
60 (e) "Land used predominantly for commercial fishing
61purposes" means land used in good faith in a venture for-profit
62commercial fishing operation for the taking or harvesting of
63freshwater fish or saltwater products, as defined in s. 379.101,
64for which a commercial license to take, harvest, or sell such
65fish or products is required under chapter 379, or land used in
66an aquaculture operation authorized under ss. 253.67-253.75.
67 (f) "Marina" means a licensed commercial facility that
68provides secured public moorings or drystacks for vessels on a
69first-come, first-served basis and with no automatic renewal
70rights or conditions. The term excludes mooring or storage that
71is purchased, received, or rented as a result of homeownership
72or tenancy.
73 (g) "Marine manufacturing facility" means a facility that
74manufactures vessels for use in waters that are navigable.
75 (h) "Marine vessel construction and repair facility" means
76a facility that constructs and repairs vessels that travel over
77waters that are navigable, including, but not limited to,
78shipyards and boatyards.
79 (i) "Open to the public" means for hire to the general
80public and accessible during normal operating hours.
81 (j) "Repair" includes retrofitting and maintenance of
82vessels.
83 (k) "Support facility" means a facility that typically is
84colocated with marine vessel construction and repair facilities,
85including, but not limited to, shops, equipment, and salvage
86facilities.
87 (l) "Water-dependent" means that the operations of a
88facility require direct access to water.
89 (m) "Waterfront" means property that is on, over, or
90abutting waters that are navigable.
91 (n) "Waters that are navigable" means any body of water
92that is subject to the ebb and flow of the tide, connects with
93continuous interstate waterway, has navigable capacity, and is
94actually navigable.
95 (2) CLASSIFICATION AND ASSESSMENT; LOSS; PENALTY.--
96 (a) The following waterfront properties are eligible for
97classification as working waterfront property:
98 1. Land used predominantly for commercial fishing
99purposes.
100 2. Land that is accessible to the public and used for
101vessel launches into waters that are navigable.
102 3. Marinas and drystacks that are open to the public.
103 4. Water-dependent marine manufacturing facilities.
104 5. Water-dependent commercial fishing facilities.
105 6. Water-dependent marine vessel construction and repair
106facilities and their support facilities.
107 (b) Property classified as working waterfront property
108under this section shall be assessed on the basis of current
109use.
110 1. If appropriate to the property, the assessed value
111shall be calculated using the income approach to value, and
112using a capitalization rate based upon the debt coverage ratio
113formula. The capitalization rate shall be calculated and updated
114annually. The capitalization rate shall be based on data that is
115county specific unless insufficient data is available, in which
116case the property appraisers shall use data from counties with
117similar conditions and characteristics, or data provided by the
118department. The condition and size of the property shall also be
119taken into account when assessing the property.
120 2. In assessing property for which the methodology in
121subparagraph 1. is not appropriate, the property appraiser shall
122consider only the following factors:
123 a. The condition of the property.
124 b. The present market value of the property in its current
125use.
126 c. The income produced by the property.
127 3. In no event may the assessed value of the property
128exceed just value.
129 (c)1. Property may not be classified as working waterfront
130property unless an application for such classification is filed
131with the property appraiser on or before March 1 of each year in
132the county in which the property is located. Before approving
133such classification, the property appraiser may require the
134applicant to establish that the property is actually used as
135required under this section. The property appraiser may require
136the applicant to furnish the property appraiser such information
137as may reasonably be required to establish that such property
138was actually used for working waterfront purposes, and to
139establish the classified use value of the property, including
140income and expense data. The owner or lessee of property
141classified as working waterfront property in the prior year may
142reapply on a short form provided by the department. The lessee
143of property may make original application or reapply on a short
144form if the lease, or an affidavit executed by the owner,
145provides that the lessee is empowered to make application for
146the working waterfront classification on behalf of the owner and
147a copy of the lease or affidavit accompanies the application. An
148applicant may withdraw an application on or before the 25th day
149following the mailing of the notice of proposed property taxes
150pursuant to s. 200.069 in the year the application was filed.
151 2. Any property owner or lessee who fails to file an
152application for classification as working waterfront property by
153March 1 may file an application for classification with the
154property appraiser on or before the 25th day following the
155mailing of the notice of proposed property taxes pursuant to s.
156200.069. Upon review of the application, if the applicant is
157qualified to receive the classification and demonstrates
158particular extenuating circumstances that warrant the
159classification, the property appraiser may grant the
160classification.
161 3. A county, at the request of the property appraiser and
162by a majority vote of its governing body, may waive the
163requirement that an annual application or short form be filed
164with the property appraiser for renewal of the classification of
165property within the county as working waterfront property. Such
166waiver may be revoked by a majority of the county governing
167body.
168 4. Notwithstanding subparagraph 2., a new application for
169classification as working waterfront property must be filed with
170the property appraiser whenever any property granted the
171classification as working waterfront property is sold or
172otherwise disposed of, whenever ownership or the lessee changes
173in any manner, whenever the owner or the lessee ceases to use
174the property as working waterfront property, or whenever the
175status of the owner or the lessee changes so as to change the
176classified status of the property.
177 5. The property appraiser shall remove from the
178classification as working waterfront property any property for
179which the classified use has been abandoned or discontinued, or
180the property has been diverted to an unclassified use. Such
181removed property shall be assessed at just value as provided in
182s. 193.011.
183 6.a. The owner of any property classified as working
184waterfront property who is not required to file an annual
185application under this section, and the lessee if the
186application was made by the lessee, shall notify the property
187appraiser promptly whenever the use of the property or the
188status or condition of the owner or lessee changes, so as to
189change the classified status of the property. If any such
190property owner or lessee fails to notify the property appraiser
191and the property appraiser determines that for any year within
192the prior 10 years the owner was not entitled to receive such
193classification, the owner of the property is subject to taxes
194otherwise due and owing as a result of such failure plus 15
195percent interest per annum and a penalty of 50 percent of the
196additional taxes owed. However, the penalty may be waived if the
197owner or lessee can demonstrate that he or she took reasonable
198care to notify the property appraiser of the change in use,
199status, or condition of the property.
200 b. The property appraiser making such determination shall
201record in the public records of the county in which the working
202waterfront property is located a notice of tax lien against any
203property owned by the working waterfront property owner, and
204such property must be identified in the notice of tax lien. Such
205property is subject to the payment of all taxes and penalties.
206Such lien, when filed, attaches to any property identified in
207the notice of tax lien owned by the person or entity that
208illegally or improperly received the classification. If such
209person or entity no longer owns property in that county but owns
210property in another county or counties in the state, the
211property appraiser shall record in such other county or counties
212a notice of tax lien identifying the property owned by the
213working waterfront property owner in such county or counties
214which shall become a lien against the identified property.
215 7. When a parcel receiving a working waterfront
216classification contains facilities or vacant land not eligible
217to be classified as working waterfront property under this
218subsection, the facilities and their curtilage, as well as the
219vacant land, must be assessed separately as provided in s.
220193.011.
221 8. The property appraiser shall have available at his or
222her office a list by ownership of all applications for
223classification as working waterfront property received, showing
224the acreage, the full valuation under s. 193.011, the value of
225the land under the provisions of this subsection, and whether or
226not the classification was granted.
227 (3) DENIAL OF CLASSIFICATION; APPEAL.--
228 (a) The property appraiser shall notify an applicant for a
229working waterfront classification in writing of a denial of an
230application for such classification on or before July 1 of the
231year for which the application was filed. The notification shall
232advise the applicant of his or her right to appeal to the value
233adjustment board and of the appeal filing deadline.
234 (b) Any applicant whose application for classification as
235working waterfront property is denied by the property appraiser
236may appeal to the value adjustment board by filing a petition
237requesting that the classification be granted. The petition may
238be filed on or before the 25th day following the mailing of the
239assessment notice by the property appraiser as required under s.
240194.011(1). Notwithstanding the provisions of s. 194.013, the
241petitioner shall pay a nonrefundable fee of $15 upon filing the
242petition. Upon the value adjustment board's review of the
243petition, if the petitioner is qualified to receive the
244classification and demonstrates particular extenuating
245circumstances which warrant granting the classification, the
246value adjustment board may grant the petition and
247classification.
248 (c) A denial of a petition for classification by the value
249adjustment board may be appealed to a court of competent
250jurisdiction.
251 (d)1. Property that has received a working waterfront
252classification from the value adjustment board or a court of
253competent jurisdiction under this subsection is entitled to
254receive such classification in any subsequent year until such
255use is changed, abandoned, or discontinued or the ownership
256changes in any manner as provided in subparagraph (2)(c)4. The
257property appraiser shall, no later than January 31 of each year,
258provide notice to the property owner or lessee receiving a
259classification under this subsection requiring the property
260owner or a lessee qualified to make application to certify that
261the ownership and the use of the property has not changed. The
262department shall prescribe by rule the form of the notice to be
263used by the property appraiser.
264 2. If a county has waived the requirement that an annual
265application or short form be filed for classification of the
266property under subsection (2), the county may, by majority vote
267of its governing body, waive the notice and certification
268requirements of this paragraph and shall provide the property
269owner or lessee with the same notification as provided to
270property owners granted a working waterfront classification by
271the property appraiser. Such waiver may be revoked by a majority
272vote of the county governing body.
273 Section 2. Subsection (1) of section 195.073, Florida
274Statutes, is amended to read:
275 195.073 Classification of property.--All items required by
276law to be on the assessment rolls must receive a classification
277based upon the use of the property. The department shall
278promulgate uniform definitions for all classifications. The
279department may designate other subclassifications of property.
280No assessment roll may be approved by the department which does
281not show proper classifications.
282 (1) Real property must be classified according to the
283assessment basis of the land into the following classes:
284 (a) Residential, subclassified into categories, one
285category for homestead property and one for nonhomestead
286property:
287 1. Single family.
288 2. Mobile homes.
289 3. Multifamily.
290 4. Condominiums.
291 5. Cooperatives.
292 6. Retirement homes.
293 (b) Commercial and industrial.
294 (c) Agricultural.
295 (d) Nonagricultural acreage.
296 (e) High-water recharge.
297 (f) Historic property used for commercial or certain
298nonprofit purposes.
299 (g) Exempt, wholly or partially.
300 (h) Centrally assessed.
301 (i) Leasehold interests.
302 (j) Time-share property.
303 (k) Land assessed under s. 193.501.
304 (l) Working waterfront property.
305 (m)(l) Other.
306 Section 3. This act shall take effect July 1, 2010.
CODING: Words stricken are deletions; words underlined are additions.
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