CS/CS/CS/HB 281

1	A bill to be entitled
2	An act relating to value adjustment boards; creating s.
3	194.014, F.S.; requiring a petitioner challenging the
4	assessed value of property before the value adjustment
5	board to pay a specified percentage of the taxes by a
6	certain date; requiring a petitioner challenging the
7	denial of a classification or exemption, or the assessment
8	on specified grounds, before the value adjustment board to
9	pay the amount of tax which the taxpayer admits in good
10	faith to be owing by a certain date; providing for a
11	penalty if the good faith payment is grossly
12	disproportionate to the amount of tax found to be due and
13	the taxpayer's admission was not made in good faith;
14	requiring the board to deny the petition in writing by a
15	certain date if the required amount of taxes is not timely
16	paid; requiring the payment of interest on certain unpaid
17	taxes; requiring the payment of interest on certain
18	overpayments of taxes; providing that s. 194.014, F.S.,
19	does not apply to petitions for ad valorem tax deferrals
20	pursuant to ch. 197, F.S.; amending s. 194.034, F.S.;
21	conforming a provision to changes made by this act;
22	amending s. 197.162, F.S.; providing for a discount for ad
23	valorem taxes paid within 30 days after the mailing of a
24	corrected tax notice resulting from the action of a value
25	adjustment board when the corrected tax notice is issued
26	before the taxes become delinquent; providing
27	applicability; providing an effective date.
28
29	Be It Enacted by the Legislature of the State of Florida:
30
31	Section 1.  Section 194.014, Florida Statutes, is created
32	to read:
33	194.014  Partial payment of ad valorem taxes; proceedings
34	before value adjustment board.-
35	(1)(a)  A petitioner before the value adjustment board who
36	challenges the assessed value of property must pay all of the
37	non-ad valorem assessments and make a partial payment of at
38	least 75 percent of the ad valorem taxes, less the applicable
39	discount under s. 197.162, before the taxes become delinquent
40	pursuant to s. 197.333.
41	(b)1.  A petitioner before the value adjustment board who
42	challenges the denial of a classification or exemption, or the
43	assessment based on an argument that the property was not
44	substantially complete as of January 1, must pay all of the non-
45	ad valorem assessments and the amount of the tax which the
46	taxpayer admits in good faith to be owing, less the applicable
47	discount under s. 197.162, before the taxes become delinquent
48	pursuant to s. 197.333.
49	2.  If the value adjustment board determines that the
50	amount of the tax that the taxpayer has admitted to be owing
51	pursuant to this paragraph is grossly disproportionate to the
52	amount of the tax found to be due and that the taxpayer's
53	admission was not made in good faith, the tax collector must
54	collect a penalty at the rate of 10 percent of the deficiency
55	per year from the date the taxes became delinquent pursuant to
56	s. 197.333.
57	(c)  The value adjustment board must deny the petition by
58	written decision by April 20 if the petitioner fails to make the
59	payment required by this subsection. The clerk, upon issuance of
60	the decision, shall, on a form provided by the Department of
61	Revenue, notify by first-class mail each taxpayer, the property
62	appraiser, and the department of the decision of the board.
63	(2)  If the value adjustment board determines that the
64	petitioner owes ad valorem taxes in excess of the amount paid,
65	the unpaid amount accrues interest at the rate of 12 percent per
66	year from the date the taxes became delinquent pursuant to s.
67	197.333 until the unpaid amount is paid. If the value adjustment
68	board determines that a refund is due, the overpaid amount
69	accrues interest at the rate of 12 percent per year from the
70	date the taxes became delinquent pursuant to s. 197.333 until a
71	refund is paid. Interest does not accrue on amounts paid in
72	excess of 100 percent of the current taxes due as provided on
73	the tax notice issued pursuant to s. 197.322.
74	(3)  This section does not apply to petitions for ad
75	valorem tax deferrals pursuant to chapter 197.
76	Section 2.  Subsection (2) of section 194.034, Florida
77	Statutes, is amended to read:
78	194.034  Hearing procedures; rules.-
79	(2)  In each case, except when a complaint is withdrawn by
80	the petitioner, or is acknowledged as correct by the property
81	appraiser, or is denied pursuant to s. 194.014(1)(c), the value
82	adjustment board shall render a written decision. All such
83	decisions shall be issued within 20 calendar days of the last
84	day the board is in session under s. 194.032. The decision of
85	the board shall contain findings of fact and conclusions of law
86	and shall include reasons for upholding or overturning the
87	determination of the property appraiser. When a special
88	magistrate has been appointed, the recommendations of the
89	special magistrate shall be considered by the board. The clerk,
90	upon issuance of the decisions, shall, on a form provided by the
91	Department of Revenue, notify by first-class mail each taxpayer,
92	the property appraiser, and the department of the decision of
93	the board.
94	Section 3.  Section 197.162, Florida Statutes, is amended
95	to read:
96	197.162  Discounts; amount and time.-On all taxes assessed
97	on the county tax rolls and collected by the county tax
98	collector, discounts for early payment thereof shall be at the
99	rate of 4 percent in the month of November or at any time within
100	30 days after the mailing of the original tax notice; 3 percent
101	in the month of December; 2 percent in the following month of
102	January; 1 percent in the following month of February; and zero
103	percent in the following month of March or within 30 days prior
104	to the date of delinquency if the date of delinquency is after
105	April 1. When a taxpayer makes a request to have the original
106	tax notice corrected, the discount rate for early payment
107	applicable at the time the request for correction is made shall
108	apply for 30 days after the mailing of the corrected tax notice.
109	A discount shall apply at the rate of 4 percent for 30 days
110	after the mailing of a tax notice resulting from the action of a
111	value adjustment board when a corrected tax notice is issued
112	before the taxes become delinquent pursuant to s. 197.333.
113	Thereafter, the regular discount periods shall apply. For the
114	purposes of this section, when a discount period ends on a
115	Saturday, Sunday, or legal holiday, the discount period shall be
116	extended to the next working day, if payment is delivered to a
117	designated collection office of the tax collector.
118	Section 4.  This act shall take effect July 1, 2011, and
119	shall apply to petitions filed with value adjustment boards on
120	or after July 1, 2011.

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