Bill Text: FL H7127 | 2010 | Regular Session | Comm Sub

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Bill Title: Working Waterfront Property

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2010-04-30 - Died on Calendar [H7127 Detail]

Download: Florida-2010-H7127-Comm_Sub.html

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CS/HB 7127

1	A bill to be entitled
2	An act relating to working waterfront property; creating
3	s. 193.704, F.S.; providing definitions; specifying
4	property that is eligible for classification as working
5	waterfront property; requiring the assessment of working
6	waterfront property based on current use; requiring an
7	application for classification of property as working
8	waterfront property; authorizing a property appraiser to
9	approve an application that is not filed by a certain
10	deadline due to extenuating circumstances; providing for
11	the waiver of annual application requirements; providing
12	for the loss of classification upon a change of ownership
13	or use; requiring that property owners notify the property
14	appraiser of changes in use or ownership of property;
15	imposing a penalty on a property owner who fails to notify
16	the property appraiser of an event resulting in the
17	unlawful or improper classification of property as working
18	waterfront property; requiring the imposition of tax liens
19	to recover penalties and interest; providing for the
20	assessment of a portion of property within a working
21	waterfront property which is not used as working
22	waterfront property; requiring that a property appraiser
23	make a list relating to applications to certify property
24	as working waterfront property; providing an appeal
25	process for an application that has been denied; amending
26	s. 195.073, F.S.; providing for the classification of land
27	as working waterfront property on an assessment roll;
28	providing an alternate application deadline date for
29	calendar year 2010; amending s. 380.5105, F.S.; providing
30	program objectives for the Stan Mayfield Working
31	Waterfronts Program and the Florida Forever program for
32	purposes of selecting certain projects; deleting project
33	selection criteria; providing for nonretroactive operation
34	of certain provisions; providing for continuation of
35	funded status for certain projects; providing emergency
36	rulemaking authority for the Department of Revenue;
37	providing for severability; providing for retroactive
38	operation; providing effective dates.
39
40	Be It Enacted by the Legislature of the State of Florida:
41
42	Section 1. Section 193.704, Florida Statutes, is created
43	to read:
44	193.704 Working waterfront property; definitions;
45	classification and assessment; denial of classification and
46	appeal.-
47	(1) DEFINITIONS.-For purposes of granting a working
48	waterfront property classification under this section for
49	January 1, 2010, and thereafter, the term:
50	(a) "Accessible to the public" means routinely available
51	to the public from sunrise to sunset, with or without charge,
52	with appropriate accommodations, including, but not limited to,
53	public parking or public boat ramps that are available for use
54	by the general public.
55	(b) "Commercial fishing facility" means docks, piers,
56	processing houses, or other facilities that support a commercial
57	fishing operation or an aquaculture operation certified under
58	chapter 597.
59	(c) "Commercial fishing operation" has the same meaning as
60	provided in s. 379.2351.
61	(d) "Drystack" means a vessel storage facility or building
62	in which storage spaces for vessels are available for use by the
63	public on a first-come, first-served basis. The term excludes
64	storage that is purchased, received, or rented as a result of
65	homeownership or tenancy.
66	(e) "Land used predominantly for commercial fishing
67	purposes" means land used in good faith in a for-profit
68	commercial fishing operation for the taking or harvesting of
69	freshwater fish or saltwater products, as defined in s. 379.101,
70	for which a commercial license to take, harvest, or sell such
71	fish or products is required under chapter 379, or land used in
72	an aquaculture operation certified under chapter 597.
73	(f) "Marina" means a licensed commercial facility
74	available for use by the public that provides secured public
75	moorings or drystacks for vessels on a first-come, first-served
76	basis. The term excludes mooring or storage that is purchased,
77	received, or rented as a result of homeownership or tenancy.
78	(g) "Marine manufacturing facility" means a facility that
79	manufactures vessels for use in waters that are navigable.
80	(h) "Marine vessel construction and repair facility" means
81	a facility that constructs and repairs vessels that travel over
82	waters that are navigable, including, but not limited to,
83	shipyards and boatyards.
84	(i) "Open to the public" means for hire to the general
85	public and accessible during normal operating hours.
86	(j) "Repair" includes retrofitting and maintenance of
87	vessels.
88	(k) "Right-of-way" has the same meaning as provided in s.
89	334.03.
90	(l) "Support facility" means a facility that typically is
91	colocated with marine vessel construction and repair facilities,
92	including, but not limited to, shops, equipment, and salvage
93	facilities.
94	(m) "Water-dependent" means that the activity performed in
95	the facility can be conducted only on, in, over, or adjacent to
96	waters that are navigable and requires direct access to water
97	and involves the use of water as an integral part of such
98	activity.
99	(n) "Waterfront" means property that is on, over, or
100	abutting waters that are navigable. Property that is separated
101	from property abutting waters that are navigable by a right-of-
102	way may be considered waterfront property, if:
103	1. The properties on both sides of the right-of-way are
104	under common ownership.
105	2. The properties on both sides of the right-of-way are
106	part of the same business enterprise.
107	3. The property that is separated from the water by the
108	right-of-way has direct access to the water by crossing the
109	right-of-way.
110	(o) "Waters that are navigable" means waters that support
111	navigation by floating vessels of any description for the
112	purpose of transportation, recreation, or commerce.
113	(2) CLASSIFICATION AND ASSESSMENT; LOSS; PENALTY.-
114	(a) The following waterfront properties are eligible for
115	classification as working waterfront property:
116	1. Land used predominantly for commercial fishing
117	purposes.
118	2. Land that is accessible to the public and used for
119	vessel launches into waters that are navigable.
120	3. Marinas and drystacks that are open to the public.
121	4. Water-dependent marine manufacturing facilities.
122	5. Water-dependent commercial fishing facilities.
123	6. Water-dependent marine vessel construction and repair
124	facilities and their support facilities.
125	7. Water-dependent facilities located in a county defined
126	in s. 125.011(1):
127	a. Used for the commercial transportation of goods and
128	people to and from foreign ports; or
129	b. Used to provide towing, storage, and salvage in support
130	of the facilities described in sub-subparagraph a.
131	(b) Property classified as working waterfront property
132	under this section shall be assessed on the basis of current
133	use.
134	1. If the income approach to value is appropriate to the
135	property and if adequate local data on comparable rental rates,
136	expense rates, and vacancy rates are available to the property
137	appraiser, the assessed value shall be established using the
138	income approach to value, using an overall capitalization rate
139	based upon the debt coverage ratio formula, adjusted for the
140	effective tax rate. The overall capitalization rate shall be
141	calculated annually and shall be based on local data.
142	2. If the conditions required for assessment under
143	subparagraph 1. are not satisfied, the property appraiser shall
144	value the property at its present cash value as if it were
145	required to remain in its current use into the foreseeable
146	future.
147	3. In no event shall the assessed value of the property
148	exceed just value.
149	4. When a parcel contains uses eligible for assessment
150	under this section and uses that are not eligible for assessment
151	under this section, those portions of the property that are not
152	eligible for assessment under this section must be assessed
153	separately as otherwise provided by this chapter.
154	(c)1. Property may not be classified as working waterfront
155	property unless an application for such classification is filed
156	with the property appraiser on or before March 1 of each year in
157	the county in which the property is located. Before approving
158	such classification, the property appraiser may require the
159	applicant to establish that the property is actually used as
160	required under this section. The property appraiser may require
161	the applicant to furnish the property appraiser such information
162	as may reasonably be required to establish that such property
163	was actually used for working waterfront purposes, and to
164	establish the classified use value of the property, including
165	income and expense data. The owner or lessee of the property
166	classified as working waterfront property in the prior year may
167	reapply on a short form provided by the Department of Revenue.
168	The lessee of property may make original application or reapply
169	on a short form if the lease, or an affidavit executed by the
170	owner, provides that the lessee is empowered to make application
171	for the working waterfront classification on behalf of the owner
172	and a copy of the lease or affidavit accompanies the
173	application. An applicant may withdraw an application on or
174	before the 25th day following the mailing of the notice of
175	proposed property taxes pursuant to s. 200.069 in the year the
176	application was filed.
177	2. Failure of a property owner or lessee to apply for a
178	classification as working waterfront property by March 1
179	constitutes a waiver for 1 year of the privilege granted in this
180	section. However, a person who is qualified to receive a working
181	waterfront classification but who fails to timely apply for
182	classification may file an application for classification with
183	the property appraiser on or before the 25th day following the
184	mailing of proposed property taxes pursuant to s. 200.069. Upon
185	review of the application, if the applicant is qualified to
186	receive the classification and demonstrates particular
187	extenuating circumstances that warrant the classification, the
188	property appraiser may grant the classification.
189	3. A county, at the request of the property appraiser and
190	by a majority vote of its governing body, may waive the
191	requirement that an annual application or short form be filed
192	with the property appraiser for renewal of the classification of
193	property within the county as working waterfront property. Such
194	waiver may be revoked by a majority vote of the county governing
195	body.
196	4. Notwithstanding subparagraph 3., a new application for
197	classification as working waterfront property must be filed with
198	the property appraiser whenever any property granted the
199	classification as working waterfront property is sold or
200	otherwise disposed of, whenever ownership or the lessee changes
201	in any manner, whenever the owner or the lessee ceases to use
202	the property as working waterfront property, or whenever the
203	status of the owner or the lessee changes so as to change the
204	classified status of the property.
205	5. The property appraiser shall remove from the
206	classification as working waterfront property any property for
207	which the classified use has been abandoned or discontinued, or
208	if the property has been diverted to an unclassified use. Such
209	removed property shall be assessed at just value as provided in
210	s. 193.011.
211	6.a. The owner of any property classified as working
212	waterfront property who is not required to file an annual
213	application under this section, and the lessee if the
214	application was made by the lessee, shall notify the property
215	appraiser promptly whenever the use of the property or the
216	status or condition of the owner or lessee changes so as to
217	change the classified status of the property. If any such
218	property owner or lessee fails to notify the property appraiser
219	and the property appraiser determines that for any year within
220	the prior 10 years the owner was not entitled to receive such
221	classification, the owner of the property is subject to taxes
222	otherwise due and owing as a result of such failure plus 15
223	percent interest per annum and a penalty of 50 percent of the
224	additional taxes owed. However, the penalty may be waived if the
225	owner or lessee can demonstrate that he or she took reasonable
226	care to notify the property appraiser of the change in use,
227	status, or condition of the property.
228	b. The property appraiser making such determination shall
229	record in the public records of the county in which the working
230	waterfront property is located a notice of tax lien against any
231	property owned by the working waterfront property owner, and
232	such property must be identified in the notice of tax lien. Such
233	property is subject to the payment of all taxes and penalties.
234	Such lien, when filed, attaches to any property identified in
235	the notice of tax lien owned by the person or entity that
236	illegally or improperly received the classification. If such
237	person or entity no longer owns property in that county but owns
238	property in another county or counties in the state, the
239	property appraiser shall record in such other county or counties
240	a notice of tax lien identifying the property owned by the
241	working waterfront property owner in such county or counties
242	which shall become a lien against the identified property.
243	7. The property appraiser shall have available at his or
244	her office a list by ownership of all applications for
245	classification as working waterfront property received, showing
246	the acreage, the just valuation under s. 193.011, the value of
247	the land under the provisions of this subsection, and whether
248	the classification was granted.
249	(3) DENIAL OF CLASSIFICATION; APPEAL.-
250	(a) If an application for working waterfront
251	classification is made by March 1, the property appraiser shall
252	notify the applicant in writing of a denial of the application
253	on or before July 1 of the year for which the application was
254	filed. The notification shall advise the applicant of his or her
255	right to appeal to the value adjustment board and of the appeal
256	filing deadline.
257	(b) Any applicant whose application for classification as
258	working waterfront property is denied by the property appraiser
259	may appeal to the value adjustment board by filing a petition
260	requesting that the classification be granted. The petition may
261	be filed on or before the 25th day following the mailing of the
262	assessment notice by the property appraiser as required under s.
263	194.011(1). The petitioner shall pay a nonrefundable fee of $15
264	upon filing the petition. Upon the value adjustment board's
265	review of the petition, if the petitioner is qualified to
266	receive the classification, the value adjustment board may grant
267	the petition and classification.
268	(c) A denial of a petition for classification by the value
269	adjustment board may be appealed to a court of competent
270	jurisdiction.
271	(d) Property that has received a working waterfront
272	classification from the value adjustment board or a court of
273	competent jurisdiction under this subsection is entitled to
274	receive such classification in any subsequent year until such
275	use is changed, abandoned, or discontinued, or the ownership
276	changes in any manner as provided in subparagraph (2)(c)4. The
277	property appraiser shall, no later than January 31 of each year,
278	provide notice to the property owner or lessee receiving a
279	classification under this subsection requiring the property
280	owner or a lessee qualified to make application to certify that
281	the ownership and the use of the property has not changed. The
282	department shall prescribe by rule the form of the notice to be
283	used by the property appraiser.
284	Section 2. Subsection (1) of section 195.073, Florida
285	Statutes, is amended to read:
286	195.073 Classification of property.-All items required by
287	law to be on the assessment rolls must receive a classification
288	based upon the use of the property. The department shall
289	promulgate uniform definitions for all classifications. The
290	department may designate other subclassifications of property.
291	No assessment roll may be approved by the department which does
292	not show proper classifications.
293	(1) Real property must be classified according to the
294	assessment basis of the land into the following classes:
295	(a) Residential, subclassified into categories, one
296	category for homestead property and one for nonhomestead
297	property:
298	1. Single family.
299	2. Mobile homes.
300	3. Multifamily.
301	4. Condominiums.
302	5. Cooperatives.
303	6. Retirement homes.
304	(b) Commercial and industrial.
305	(c) Agricultural.
306	(d) Nonagricultural acreage.
307	(e) High-water recharge.
308	(f) Historic property used for commercial or certain
309	nonprofit purposes.
310	(g) Exempt, wholly or partially.
311	(h) Centrally assessed.
312	(i) Leasehold interests.
313	(j) Time-share property.
314	(k) Land assessed under s. 193.501.
315	(l) Working waterfront property.
316	(m)(l) Other.
317	Section 3. Effective July 1, 2010, subsection (2) of
318	section 380.5105, Florida Statutes, is amended to read:
319	380.5105 The Stan Mayfield Working Waterfronts; Florida
320	Forever program.-
321	(2) The trust and the Department of Agriculture and
322	Consumer Services shall jointly develop rules specifically
323	establishing an application process and a process for the
324	evaluation, scoring and ranking of working waterfront
325	acquisition projects. The proposed rules jointly developed
326	pursuant to this subsection shall be adopted promulgated by the
327	trust. Such rules shall ensure that the following general
328	program objectives are considered in selecting establish a
329	system of weighted criteria to give increased priority to
330	projects:
331	(a) That projects demonstrate a strong contribution to the
332	preservation of Florida's commercial fishing, marine, or
333	aquaculture industries. Within a municipality with a population
334	less than 30,000;
335	(b) That projects are located in areas being converted or
336	threatened with conversion to uses that are incompatible with
337	working waterfront uses or are not marine or fishing uses.
338	Within a municipality or area under intense growth and
339	development pressures, as evidenced by a number of factors,
340	including a determination that the municipality's growth rate
341	exceeds the average growth rate for the state;
342	(c) That projects provide a demonstrable benefit to the
343	local or state economy leading to employment opportunities in
344	commercial fishing, marine, aquaculture, and related industries.
345	Within the boundary of a community redevelopment agency
346	established pursuant to s. 163.356;
347	(d) That projects have been used for commercial fishing,
348	marine, or aquaculture purposes or would create an opportunity
349	to be used for commercial fishing, marine, or aquaculture
350	purposes Adjacent to state-owned submerged lands designated as
351	an aquatic preserve identified in s. 258.39; or
352	(e) That provide a demonstrable benefit to the local
353	economy.
354	Section 4. Notwithstanding any other provision of this
355	act, the amendment to s. 380.5105, Florida Statutes, made by
356	this act shall not operate retroactively to January 1, 2010, and
357	any project funded under s. 380.5105, Florida Statutes, prior to
358	June 30, 2010, shall retain its status as a funded project.
359	Section 5. For the 2010 calendar year, an application for
360	classification as working waterfront under s. 193.704, Florida
361	Statutes, must be filed on or before July 1 instead of on or
362	before March 1.
363	Section 6. The Department of Revenue may adopt emergency
364	rules to administer s. 193.704, Florida Statutes, as created by
365	this act. The emergency rules shall remain in effect for 6
366	months after adoption and may be renewed during the pendency of
367	procedures to adopt rules addressing the subject of the
368	emergency rules.
369	Section 7. If any provision of this act or the application
370	thereof to any person or circumstance is held invalid, the
371	invalidity does not affect other provisions or applications of
372	the act which can be given effect without the invalid provision
373	or application, and to this end the provisions of this act are
374	severable.
375	Section 8. Except as otherwise expressly provided in this
376	act, this act shall take effect upon becoming a law and shall
377	operate retroactively to January 1, 2010.

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