Bill Text: FL H7005 | 2010 | Regular Session | Introduced

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Bill Title: Renewable Energy Property Tax Exemption

Spectrum: Partisan Bill (Republican 11-0)

Status: (Failed) 2010-04-30 - Died in Messages [H7005 Detail]

Download: Florida-2010-H7005-Introduced.html

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HB 7005

1	A bill to be entitled
2	An act relating to renewable energy property tax
3	exemption; amending s. 196.012, F.S.; deleting a
4	definition; conforming a cross-reference; amending ss.
5	196.121 and 196.1995, F.S.; conforming cross-references;
6	repealing s. 196.175, F.S., relating to the renewable
7	energy source device property tax exemption; providing an
8	effective date.
9
10	Be It Enacted by the Legislature of the State of Florida:
11
12	Section 1. Subsections (15) through (20) of section
13	196.012, Florida Statutes, are renumbered as subsections (14)
14	through (19), respectively, and present subsections (14) and
15	(17) of that section are amended to read:
16	196.012 Definitions.-For the purpose of this chapter, the
17	following terms are defined as follows, except where the context
18	clearly indicates otherwise:
19	(14) "Renewable energy source device" or "device" means
20	any of the following equipment which, when installed in
21	connection with a dwelling unit or other structure, collects,
22	transmits, stores, or uses solar energy, wind energy, or energy
23	derived from geothermal deposits:
24	(a) Solar energy collectors.
25	(b) Storage tanks and other storage systems, excluding
26	swimming pools used as storage tanks.
27	(c) Rockbeds.
28	(d) Thermostats and other control devices.
29	(e) Heat exchange devices.
30	(f) Pumps and fans.
31	(g) Roof ponds.
32	(h) Freestanding thermal containers.
33	(i) Pipes, ducts, refrigerant handling systems, and other
34	equipment used to interconnect such systems; however,
35	conventional backup systems of any type are not included in this
36	definition.
37	(j) Windmills.
38	(k) Wind-driven generators.
39	(l) Power conditioning and storage devices that use wind
40	energy to generate electricity or mechanical forms of energy.
41	(m) Pipes and other equipment used to transmit hot
42	geothermal water to a dwelling or structure from a geothermal
43	deposit.
44	(16)(17) "Permanent resident" means a person who has
45	established a permanent residence as defined in subsection (17)
46	(18).
47	Section 2. Subsection (2) of section 196.121, Florida
48	Statutes, is amended to read:
49	196.121 Homestead exemptions; forms.-
50	(2) The forms shall require the taxpayer to furnish
51	certain information to the property appraiser for the purpose of
52	determining that the taxpayer is a permanent resident as defined
53	in s. 196.012(17). Such information may include, but need not be
54	limited to, the factors enumerated in s. 196.015.
55	Section 3. Subsection (6), paragraph (d) of subsection
56	(8), paragraph (d) of subsection (9), and paragraph (d) of
57	subsection (10) of section 196.1995, Florida Statutes, are
58	amended to read:
59	196.1995 Economic development ad valorem tax exemption.-
60	(6) With respect to a new business as defined by s.
61	196.012(14)(15)(c), the municipality annexing the property on
62	which the business is situated may grant an economic development
63	ad valorem tax exemption under this section to that business for
64	a period that will expire upon the expiration of the exemption
65	granted by the county. If the county renews the exemption under
66	subsection (7), the municipality may also extend its exemption.
67	A municipal economic development ad valorem tax exemption
68	granted under this subsection may not extend beyond the duration
69	of the county exemption.
70	(8) Any person, firm, or corporation which desires an
71	economic development ad valorem tax exemption shall, in the year
72	the exemption is desired to take effect, file a written
73	application on a form prescribed by the department with the
74	board of county commissioners or the governing authority of the
75	municipality, or both. The application shall request the
76	adoption of an ordinance granting the applicant an exemption
77	pursuant to this section and shall include the following
78	information:
79	(d) Proof, to the satisfaction of the board of county
80	commissioners or the governing authority of the municipality,
81	that the applicant is a new business or an expansion of an
82	existing business, as defined in s. 196.012(15) or (16); and
83	(9) Before it takes action on the application, the board
84	of county commissioners or the governing authority of the
85	municipality shall deliver a copy of the application to the
86	property appraiser of the county. After careful consideration,
87	the property appraiser shall report the following information to
88	the board of county commissioners or the governing authority of
89	the municipality:
90	(d) A determination as to whether the property for which
91	an exemption is requested is to be incorporated into a new
92	business or the expansion of an existing business, as defined in
93	s. 196.012(15) or (16), or into neither, which determination the
94	property appraiser shall also affix to the face of the
95	application. Upon the request of the property appraiser, the
96	department shall provide to him or her such information as it
97	may have available to assist in making such determination.
98	(10) An ordinance granting an exemption under this section
99	shall be adopted in the same manner as any other ordinance of
100	the county or municipality and shall include the following:
101	(d) A finding that the business named in the ordinance
102	meets the requirements of s. 196.012(14)(15) or (15)(16).
103	Section 4. Section 196.175, Florida Statutes, is repealed.
104	Section 5. This act shall take effect upon becoming a law.

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