Bill Text: FL H0151 | 2010 | Regular Session | Comm Sub

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Bill Title: Assessment of Residential Real Property

Spectrum: Partisan Bill (Republican 2-0)

Status: (Failed) 2010-04-30 - Died in Finance & Tax Council [H0151 Detail]

Download: Florida-2010-H0151-Comm_Sub.html

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CS/HB 151

1	A bill to be entitled
2	An act relating to the assessment of residential real
3	property; creating s. 193.624, F.S.; providing
4	definitions; prohibiting adding the value of certain
5	improvements to the assessed value of certain real
6	property; providing a limitation on the assessed value of
7	certain real property; providing application; providing
8	procedural requirements and limitations; requiring a
9	nonrefundable filing fee; amending ss. 193.155 and
10	193.1554, F.S.; specifying additional exceptions to
11	assessments of homestead and nonhomestead property at just
12	value; amending s. 196.012, F.S.; deleting a definition;
13	conforming a cross-reference; amending ss. 196.121 and
14	196.1995, F.S.; conforming cross-references; repealing s.
15	196.175, F.S., relating to the renewable energy source
16	property tax exemption; providing application; providing
17	an effective date.
18
19	Be It Enacted by the Legislature of the State of Florida:
20
21	Section 1. Section 193.624, Florida Statutes, is created
22	to read:
23	193.624 Assessment of residential property.-
24	(1) For the purposes of this section:
25	(a) "Changes or improvements made for the purpose of
26	improving a property's resistance to wind damage" means:
27	1. Improving the strength of the roof-deck attachment;
28	2. Creating a secondary water barrier to prevent water
29	intrusion;
30	3. Installing wind-resistant shingles;
31	4. Installing gable-end bracing;
32	5. Reinforcing roof-to-wall connections;
33	6. Installing storm shutters; or
34	7. Installing opening protections.
35	(b) "Renewable energy source device" means any of the
36	following equipment that collects, transmits, stores, or uses
37	solar energy, wind energy, or energy derived from geothermal
38	deposits:
39	1. Solar energy collectors, photovoltaic modules, and
40	inverters.
41	2. Storage tanks and other storage systems, excluding
42	swimming pools used as storage tanks.
43	3. Rockbeds.
44	4. Thermostats and other control devices.
45	5. Heat exchange devices.
46	6. Pumps and fans.
47	7. Roof ponds.
48	8. Freestanding thermal containers.
49	9. Pipes, ducts, refrigerant handling systems, and other
50	equipment used to interconnect such systems; however, such
51	equipment does not include conventional backup systems of any
52	type.
53	10. Windmills and wind turbines.
54	11. Wind-driven generators.
55	12. Power conditioning and storage devices that use wind
56	energy to generate electricity or mechanical forms of energy.
57	13. Pipes and other equipment used to transmit hot
58	geothermal water to a dwelling or structure from a geothermal
59	deposit.
60	(2) In determining the assessed value of real property
61	used for residential purposes, the just value of changes or
62	improvements made for the purpose of improving a property's
63	resistance to wind damage and the just value of renewal energy
64	source devices shall not be added to the assessed value as
65	limited by s. 193.155 or s. 193.1554.
66	(3) The assessed value of real property used for
67	residential purposes shall not exceed the total just value of
68	the property minus the combined just values of changes or
69	improvements made for the purpose of improving a property's
70	resistance to wind damage and renewal energy source devices.
71	(4) This section applies to new and existing construction
72	used for residential purposes.
73	(5) A parcel of residential property may not be assessed
74	pursuant to this section unless an application is filed on or
75	before March 1 of the first year the property owner claims the
76	assessment reduction for renewable energy source devices or
77	changes or improvements made for the purpose of improving the
78	property's resistance to wind damage. The property appraiser may
79	require the taxpayer or the taxpayer's representative to furnish
80	the property appraiser such information as may reasonably be
81	required to establish the just value of the renewable energy
82	source devices or changes or improvements made for the purpose
83	of improving the property's resistance to wind damage. Failure
84	to make timely application by March 1 shall constitute a waiver
85	of the property owner to have his or her assessment calculated
86	under this section. However, an applicant who fails to file an
87	application by March 1 may file a late application and may file,
88	pursuant to s. 194.011(3), a petition with the value adjustment
89	board requesting assessment under this section. The petition
90	must be filed on or before the 25th day after the mailing of the
91	notice by the property appraiser as provided in s. 194.011(1).
92	Notwithstanding s. 194.013, the applicant must pay a
93	nonrefundable fee of $15 upon filing the petition. Upon
94	reviewing the petition, if the property is qualified to be
95	assessed under this section and the property owner demonstrates
96	particular extenuating circumstances judged by the property
97	appraiser or the value adjustment board to warrant granting
98	assessment under this section, the property appraiser shall
99	calculate the assessment in accordance with this section.
100	Section 2. Paragraph (a) of subsection (4) of section
101	193.155, Florida Statutes, is amended to read:
102	193.155 Homestead assessments.-Homestead property shall be
103	assessed at just value as of January 1, 1994. Property receiving
104	the homestead exemption after January 1, 1994, shall be assessed
105	at just value as of January 1 of the year in which the property
106	receives the exemption unless the provisions of subsection (8)
107	apply.
108	(4)(a) Except as provided in paragraph (b) and s. 193.624,
109	changes, additions, or improvements to homestead property shall
110	be assessed at just value as of the first January 1 after the
111	changes, additions, or improvements are substantially completed.
112	Section 3. Paragraph (a) of subsection (6) of section
113	193.1554, Florida Statutes, is amended to read:
114	193.1554 Assessment of nonhomestead residential property.-
115	(6)(a) Except as provided in paragraph (b) and s. 193.624,
116	changes, additions, or improvements to nonhomestead residential
117	property shall be assessed at just value as of the first January
118	1 after the changes, additions, or improvements are
119	substantially completed.
120	Section 4. Subsections (14) through (20) of section
121	196.012, Florida Statutes, are amended to read:
122	196.012 Definitions.-For the purpose of this chapter, the
123	following terms are defined as follows, except where the context
124	clearly indicates otherwise:
125	(14) "Renewable energy source device" or "device" means
126	any of the following equipment which, when installed in
127	connection with a dwelling unit or other structure, collects,
128	transmits, stores, or uses solar energy, wind energy, or energy
129	derived from geothermal deposits:
130	(a) Solar energy collectors.
131	(b) Storage tanks and other storage systems, excluding
132	swimming pools used as storage tanks.
133	(c) Rockbeds.
134	(d) Thermostats and other control devices.
135	(e) Heat exchange devices.
136	(f) Pumps and fans.
137	(g) Roof ponds.
138	(h) Freestanding thermal containers.
139	(i) Pipes, ducts, refrigerant handling systems, and other
140	equipment used to interconnect such systems; however,
141	conventional backup systems of any type are not included in this
142	definition.
143	(j) Windmills.
144	(k) Wind-driven generators.
145	(l) Power conditioning and storage devices that use wind
146	energy to generate electricity or mechanical forms of energy.
147	(m) Pipes and other equipment used to transmit hot
148	geothermal water to a dwelling or structure from a geothermal
149	deposit.
150	(14)(15) "New business" means:
151	(a)1. A business establishing 10 or more jobs to employ 10
152	or more full-time employees in this state, which manufactures,
153	processes, compounds, fabricates, or produces for sale items of
154	tangible personal property at a fixed location and which
155	comprises an industrial or manufacturing plant;
156	2. A business establishing 25 or more jobs to employ 25 or
157	more full-time employees in this state, the sales factor of
158	which, as defined by s. 220.15(5), for the facility with respect
159	to which it requests an economic development ad valorem tax
160	exemption is less than 0.50 for each year the exemption is
161	claimed; or
162	3. An office space in this state owned and used by a
163	corporation newly domiciled in this state; provided such office
164	space houses 50 or more full-time employees of such corporation;
165	provided that such business or office first begins operation on
166	a site clearly separate from any other commercial or industrial
167	operation owned by the same business.
168	(b) Any business located in an enterprise zone or
169	brownfield area that first begins operation on a site clearly
170	separate from any other commercial or industrial operation owned
171	by the same business.
172	(c) A business that is situated on property annexed into a
173	municipality and that, at the time of the annexation, is
174	receiving an economic development ad valorem tax exemption from
175	the county under s. 196.1995.
176	(15)(16) "Expansion of an existing business" means:
177	(a)1. A business establishing 10 or more jobs to employ 10
178	or more full-time employees in this state, which manufactures,
179	processes, compounds, fabricates, or produces for sale items of
180	tangible personal property at a fixed location and which
181	comprises an industrial or manufacturing plant; or
182	2. A business establishing 25 or more jobs to employ 25 or
183	more full-time employees in this state, the sales factor of
184	which, as defined by s. 220.15(5), for the facility with respect
185	to which it requests an economic development ad valorem tax
186	exemption is less than 0.50 for each year the exemption is
187	claimed; provided that such business increases operations on a
188	site colocated with a commercial or industrial operation owned
189	by the same business, resulting in a net increase in employment
190	of not less than 10 percent or an increase in productive output
191	of not less than 10 percent.
192	(b) Any business located in an enterprise zone or
193	brownfield area that increases operations on a site colocated
194	with a commercial or industrial operation owned by the same
195	business.
196	(16)(17) "Permanent resident" means a person who has
197	established a permanent residence as defined in subsection (17)
198	(18).
199	(17)(18) "Permanent residence" means that place where a
200	person has his or her true, fixed, and permanent home and
201	principal establishment to which, whenever absent, he or she has
202	the intention of returning. A person may have only one permanent
203	residence at a time; and, once a permanent residence is
204	established in a foreign state or country, it is presumed to
205	continue until the person shows that a change has occurred.
206	(18)(19) "Enterprise zone" means an area designated as an
207	enterprise zone pursuant to s. 290.0065. This subsection expires
208	on the date specified in s. 290.016 for the expiration of the
209	Florida Enterprise Zone Act.
210	(19)(20) "Ex-servicemember" means any person who has
211	served as a member of the United States Armed Forces on active
212	duty or state active duty, a member of the Florida National
213	Guard, or a member of the United States Reserve Forces.
214	Section 5. Subsection (2) of section 196.121, Florida
215	Statutes, is amended to read:
216	196.121 Homestead exemptions; forms.-
217	(2) The forms shall require the taxpayer to furnish
218	certain information to the property appraiser for the purpose of
219	determining that the taxpayer is a permanent resident as defined
220	in s. 196.012(16)(17). Such information may include, but need
221	not be limited to, the factors enumerated in s. 196.015.
222	Section 6. Subsection (6), paragraph (d) of subsection
223	(8), paragraph (d) of subsection (9), and paragraph (d) of
224	subsection (10) of section 196.1995, Florida Statutes, are
225	amended to read:
226	196.1995 Economic development ad valorem tax exemption.-
227	(6) With respect to a new business as defined by s.
228	196.012(14)(15)(c), the municipality annexing the property on
229	which the business is situated may grant an economic development
230	ad valorem tax exemption under this section to that business for
231	a period that will expire upon the expiration of the exemption
232	granted by the county. If the county renews the exemption under
233	subsection (7), the municipality may also extend its exemption.
234	A municipal economic development ad valorem tax exemption
235	granted under this subsection may not extend beyond the duration
236	of the county exemption.
237	(8) Any person, firm, or corporation which desires an
238	economic development ad valorem tax exemption shall, in the year
239	the exemption is desired to take effect, file a written
240	application on a form prescribed by the department with the
241	board of county commissioners or the governing authority of the
242	municipality, or both. The application shall request the
243	adoption of an ordinance granting the applicant an exemption
244	pursuant to this section and shall include the following
245	information:
246	(d) Proof, to the satisfaction of the board of county
247	commissioners or the governing authority of the municipality,
248	that the applicant is a new business or an expansion of an
249	existing business, as defined in s. 196.012(15) or (16); and
250	(9) Before it takes action on the application, the board
251	of county commissioners or the governing authority of the
252	municipality shall deliver a copy of the application to the
253	property appraiser of the county. After careful consideration,
254	the property appraiser shall report the following information to
255	the board of county commissioners or the governing authority of
256	the municipality:
257	(d) A determination as to whether the property for which
258	an exemption is requested is to be incorporated into a new
259	business or the expansion of an existing business, as defined in
260	s. 196.012(15) or (16), or into neither, which determination the
261	property appraiser shall also affix to the face of the
262	application. Upon the request of the property appraiser, the
263	department shall provide to him or her such information as it
264	may have available to assist in making such determination.
265	(10) An ordinance granting an exemption under this section
266	shall be adopted in the same manner as any other ordinance of
267	the county or municipality and shall include the following:
268	(d) A finding that the business named in the ordinance
269	meets the requirements of s. 196.012(14)(15) or (15) (16).
270	Section 7. Section 196.175, Florida Statutes, is repealed.
271	Section 8. This act shall take effect July 1, 2010, and
272	shall apply to assessments beginning January 1, 2011.

CODING: Words stricken are deletions; words underlined are additions.