Bill Text: FL S0456 | 2011 | Regular Session | Introduced
Bill Title: Working Waterfront Property
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-04-27 - Withdrawn from Community Affairs; Environmental Preservation and Conservation; Budget -SJ 540 [S0456 Detail]
Download: Florida-2011-S0456-Introduced.html
Florida Senate - 2011 SB 456 By Senator Diaz de la Portilla 36-00388-11 2011456__ 1 A bill to be entitled 2 An act relating to working waterfront property; 3 creating s. 193.704, F.S.; providing definitions; 4 specifying property that is eligible for 5 classification as working waterfront property; 6 requiring the assessment of working waterfront 7 property based on current use; requiring an 8 application for classification of property as working 9 waterfront property; authorizing a property appraiser 10 to approve an application that is not filed by a 11 certain deadline due to extenuating circumstances; 12 providing for the waiver of annual application 13 requirements; providing for the loss of classification 14 upon a change of ownership or use; requiring property 15 owners to notify the property appraiser of changes in 16 use or ownership of property; imposing a penalty on a 17 property owner who fails to notify the property 18 appraiser of an event resulting in the unlawful or 19 improper classification of property as working 20 waterfront property; requiring the imposition of tax 21 liens to recover penalties and interest; providing for 22 the assessment of a portion of property within a 23 working waterfront property which is not used as 24 working waterfront property; requiring that a property 25 appraiser make a list relating to applications to 26 certify property as working waterfront property; 27 providing an appeal process for an application that 28 has been denied; amending s. 195.073, F.S.; providing 29 for the classification of land as working waterfront 30 property on an assessment roll; amending s. 380.5105, 31 F.S.; providing program objectives for the Stan 32 Mayfield Working Waterfronts Program and the Florida 33 Forever program for purposes of selecting certain 34 projects; deleting project selection criteria; 35 providing for nonretroactive operation of certain 36 provisions; providing for continuation of funded 37 status for certain projects; providing an alternate 38 application deadline date for the 2011 calendar year; 39 authorizing the Department of Revenue to adopt 40 emergency rules; providing for severability; providing 41 for retroactive operation; providing effective dates. 42 43 Be It Enacted by the Legislature of the State of Florida: 44 45 Section 1. Section 193.704, Florida Statutes, is created to 46 read: 47 193.704 Working waterfront property; definitions; 48 classification and assessment; denial of classification and 49 appeal.— 50 (1) DEFINITIONS.—For purposes of granting a working 51 waterfront property classification under this section for 52 January 1, 2011, and thereafter, the term: 53 (a) “Accessible to the public” means routinely available to 54 the public from sunrise to sunset, with or without charge, and 55 having appropriate accommodations, including, but not limited 56 to, public parking or public boat ramps that are available for 57 use by the general public. 58 (b) “Commercial fishing facility” means docks, piers, 59 processing houses, or other facilities that support a commercial 60 fishing operation or an aquaculture operation certified under 61 chapter 597. 62 (c) “Commercial fishing operation” has the same meaning as 63 provided in s. 379.2351. 64 (d) “Drystack” means a vessel storage facility or building 65 in which storage spaces for vessels are available for use by the 66 public on a first-come, first-served basis. The term excludes 67 storage that is purchased, received, or rented as a result of 68 homeownership or tenancy. 69 (e) “Land used predominantly for commercial fishing 70 purposes” means land used in good faith in a for-profit 71 commercial fishing operation for the taking or harvesting of 72 freshwater fish or saltwater products, as defined in s. 379.101, 73 for which a commercial license to take, harvest, or sell such 74 fish or products is required under chapter 379, or land used in 75 an aquaculture operation certified under chapter 597. 76 (f) “Marina” means a licensed commercial facility that is 77 available for use by the public and that provides secured public 78 moorings or drystacks for vessels on a first-come, first-served 79 basis. The term excludes mooring or storage that is purchased, 80 received, or rented as a result of homeownership or tenancy. 81 (g) “Marine manufacturing facility” means a facility that 82 manufactures vessels for use in waters that are navigable. 83 (h) “Marine vessel construction and repair facility” means 84 a facility that constructs and repairs vessels that travel over 85 waters that are navigable, including, but not limited to, 86 shipyards and boatyards. 87 (i) “Open to the public” means for hire to the general 88 public and accessible during normal operating hours. 89 (j) “Repair” includes retrofitting and maintenance of 90 vessels. 91 (k) “Right-of-way” has the same meaning as provided in s. 92 334.03. 93 (l) “Support facility” means a facility that is typically 94 colocated with marine vessel construction and repair facilities, 95 including, but not limited to, shops, equipment, and salvage 96 facilities. 97 (m) “Water-dependent” means that the activity performed in 98 the facility can be conducted only on, in, over, or adjacent to 99 waters that are navigable and requires direct access to water 100 and involves the use of water as an integral part of such 101 activity. 102 (n) “Waterfront” means property that is on, over, or 103 abutting waters that are navigable. Property that is separated 104 from property abutting waters that are navigable by a right-of 105 way may be considered waterfront property, if: 106 1. The properties on both sides of the right-of-way are 107 under common ownership. 108 2. The properties on both sides of the right-of-way are 109 part of the same business enterprise. 110 3. The property that is separated from the water by the 111 right-of-way has direct access to the water by crossing the 112 right-of-way. 113 (o) “Waters that are navigable” means waters that support 114 navigation by floating vessels of any description for the 115 purpose of transportation, recreation, or commerce. 116 (2) CLASSIFICATION AND ASSESSMENT; LOSS; PENALTY.— 117 (a) The following waterfront properties are eligible for 118 classification as working waterfront property: 119 1. Land used predominantly for commercial fishing purposes. 120 2. Land that is accessible to the public and used for 121 vessel launches into waters that are navigable. 122 3. Marinas and drystacks that are open to the public. 123 4. Water-dependent marine manufacturing facilities. 124 5. Water-dependent commercial fishing facilities. 125 6. Water-dependent marine vessel construction and repair 126 facilities and their support facilities. 127 7. Water-dependent facilities that are located in a county 128 defined in s. 125.011(1) and used: 129 a. For the commercial transportation of goods and people to 130 and from foreign ports; or 131 b. To provide towing, storage, and salvage in support of 132 the facilities described in sub-subparagraph a. 133 (b) Property classified as working waterfront property 134 under this section shall be assessed on the basis of current 135 use. 136 1. If the income approach to value is appropriate to the 137 property and if adequate local data on comparable rental rates, 138 expense rates, and vacancy rates are available to the property 139 appraiser, the assessed value shall be established using the 140 income approach to value, using an overall capitalization rate 141 based upon the debt coverage ratio formula, adjusted for the 142 effective tax rate. The overall capitalization rate shall be 143 calculated annually and shall be based on local data. 144 2. If the conditions required for assessment under 145 subparagraph 1. are not satisfied, the property appraiser shall 146 value the property at its present cash value as if it were 147 required to remain in its current use into the foreseeable 148 future. 149 3. The assessed value of the property may not exceed just 150 value under any circumstances. 151 4. If a parcel contains uses that are eligible for 152 assessment under this section and uses that are not eligible for 153 assessment under this section, those portions of the property 154 that are not eligible for assessment under this section must be 155 assessed separately as otherwise provided by this chapter. 156 (c)1. Property may not be classified as working waterfront 157 property unless an application for such classification is filed 158 with the property appraiser on or before March 1 of each year in 159 the county in which the property is located. Before approving 160 such classification, the property appraiser may require the 161 applicant to establish that the property is actually used as 162 required under this section. The property appraiser may require 163 the applicant to furnish the property appraiser such information 164 as may reasonably be required to establish that such property 165 was actually used for working waterfront purposes, and to 166 establish the classified use value of the property, including 167 income and expense data. The owner or lessee of the property 168 classified as working waterfront property in the prior year may 169 reapply on a short form provided by the department. The lessee 170 of property may make original application or reapply on a short 171 form if the lease, or an affidavit executed by the owner, 172 provides that the lessee is empowered to make application for 173 the working waterfront classification on behalf of the owner and 174 a copy of the lease or affidavit accompanies the application. An 175 applicant may withdraw an application on or before the 25th day 176 following the mailing of the notice of proposed property taxes 177 pursuant to s. 200.069 in the year the application was filed. 178 2. Failure of a property owner or lessee to apply for a 179 classification as working waterfront property by March 1 180 constitutes a waiver for 1 year of the privilege granted in this 181 section. However, a person who is qualified to receive a working 182 waterfront classification but who fails to timely apply for 183 classification may file an application for classification with 184 the property appraiser on or before the 25th day following the 185 mailing of the notice of proposed property taxes pursuant to s. 186 200.069. Upon review of the application, if the applicant is 187 qualified to receive the classification and demonstrates 188 particular extenuating circumstances that warrant the 189 classification, the property appraiser may grant the 190 classification. 191 3. A county, at the request of the property appraiser and 192 by a majority vote of its governing body, may waive the 193 requirement that an annual application or short form be filed 194 with the property appraiser for renewal of the classification of 195 property within the county as working waterfront property. Such 196 waiver may be revoked by a majority vote of the county governing 197 body. 198 4. Notwithstanding subparagraph 3., a new application for 199 classification as working waterfront property must be filed with 200 the property appraiser whenever any property granted the 201 classification as working waterfront property is sold or 202 otherwise disposed of, ownership or the lessee changes in any 203 manner, the owner or the lessee ceases to use the property as 204 working waterfront property, or the status of the owner or the 205 lessee changes so as to change the classified status of the 206 property. 207 5. The property appraiser shall remove from the 208 classification as working waterfront property any property for 209 which the classified use has been abandoned or discontinued, or 210 if the property has been diverted to an unclassified use. Such 211 removed property shall be assessed at just value as provided in 212 s. 193.011. 213 6.a. The owner of any property classified as working 214 waterfront property who is not required to file an annual 215 application under this section, and the lessee if the 216 application was made by the lessee, shall notify the property 217 appraiser promptly whenever the use of the property or the 218 status or condition of the owner or lessee changes so as to 219 change the classified status of the property. If any such 220 property owner or lessee fails to notify the property appraiser 221 and the property appraiser determines that for any year within 222 the prior 10 years the owner was not entitled to receive such 223 classification, the owner of the property is subject to taxes 224 otherwise due and owing as a result of such failure plus 15 225 percent interest per annum and a penalty of 50 percent of the 226 additional taxes owed. However, the penalty may be waived if the 227 owner or lessee can demonstrate that he or she took reasonable 228 care to notify the property appraiser of the change in use, 229 status, or condition of the property. 230 b. The property appraiser making such determination shall 231 record in the public records of the county in which the working 232 waterfront property is located a notice of tax lien against any 233 property owned by the working waterfront property owner, and 234 such property must be identified in the notice of tax lien. Such 235 property is subject to the payment of all taxes and penalties. 236 Such lien, when filed, attaches to any property identified in 237 the notice of tax lien owned by the person or entity that 238 illegally or improperly received the classification. If such 239 person or entity no longer owns property in that county but owns 240 property in another county or counties in the state, the 241 property appraiser shall record in such other county or counties 242 a notice of tax lien identifying the property owned by the 243 working waterfront property owner in such county or counties, 244 which shall become a lien against the identified property. 245 7. The property appraiser shall have available at his or 246 her office a list by ownership of all applications for 247 classification as working waterfront property received, showing 248 the acreage, the just valuation under s. 193.011, the value of 249 the land under the provisions of this subsection, and whether 250 the classification was granted. 251 (3) DENIAL OF CLASSIFICATION; APPEAL.— 252 (a) If an application for working waterfront classification 253 is made by March 1, the property appraiser shall notify the 254 applicant in writing of a denial of the application on or before 255 July 1 of the year for which the application was filed. The 256 notification shall advise the applicant of his or her right to 257 appeal to the value adjustment board and of the appeal filing 258 deadline. 259 (b) Any applicant whose application for classification as 260 working waterfront property is denied by the property appraiser 261 may appeal to the value adjustment board by filing a petition 262 requesting that the classification be granted. The petition may 263 be filed on or before the 25th day following the mailing of the 264 assessment notice by the property appraiser as required under s. 265 194.011(1). The petitioner shall pay a nonrefundable fee of $15 266 upon filing the petition. Upon the value adjustment board’s 267 review of the petition, if the petitioner is qualified to 268 receive the classification, the value adjustment board may grant 269 the petition and classification. 270 (c) A denial of a petition for classification by the value 271 adjustment board may be appealed to a court of competent 272 jurisdiction. 273 (d) Property that has received a working waterfront 274 classification from the value adjustment board or a court of 275 competent jurisdiction under this subsection is entitled to 276 receive such classification in any subsequent year until such 277 use is changed, abandoned, or discontinued, or the ownership 278 changes in any manner as provided in subparagraph (2)(c)4. The 279 property appraiser shall, no later than January 31 of each year, 280 provide notice to the property owner or lessee receiving a 281 classification under this subsection requiring the property 282 owner or a lessee qualified to make application to certify that 283 the ownership and the use of the property has not changed. The 284 department shall prescribe by rule the form of the notice to be 285 used by the property appraiser. 286 Section 2. Subsection (1) of section 195.073, Florida 287 Statutes, is amended to read: 288 195.073 Classification of property.—All items required by 289 law to be on the assessment rolls must receive a classification 290 based upon the use of the property. The department shall 291 promulgate uniform definitions for all classifications. The 292 department may designate other subclassifications of property. 293 No assessment roll may be approved by the department which does 294 not show proper classifications. 295 (1) Real property must be classified according to the 296 assessment basis of the land into the following classes: 297 (a) Residential, subclassified into categories, one 298 category for homestead property and one for nonhomestead 299 property: 300 1. Single family. 301 2. Mobile homes. 302 3. Multifamily. 303 4. Condominiums. 304 5. Cooperatives. 305 6. Retirement homes. 306 (b) Commercial and industrial. 307 (c) Agricultural. 308 (d) Nonagricultural acreage. 309 (e) High-water recharge. 310 (f) Historic property used for commercial or certain 311 nonprofit purposes. 312 (g) Exempt, wholly or partially. 313 (h) Centrally assessed. 314 (i) Leasehold interests. 315 (j) Time-share property. 316 (k) Land assessed under s. 193.501. 317 (l) Working waterfront property. 318 (m)(l)Other. 319 Section 3. Effective July 1, 2011, subsection (2) of 320 section 380.5105, Florida Statutes, is amended to read: 321 380.5105 The Stan Mayfield Working Waterfronts; Florida 322 Forever program.— 323 (2) The trust and the Department of Agriculture and 324 Consumer Services shall jointly develop rules specifically 325 establishing an application process and a process for the 326 evaluation, scoring and ranking of working waterfront 327 acquisition projects. The proposed rules jointly developed 328 pursuant to this subsection shall be adoptedpromulgatedby the 329 trust. Such rules shall ensure that the following general 330 program objectives are considered in selectingestablish a331system of weighted criteria to give increased priority to332 projects: 333 (a) The projects demonstrate a strong contribution to the 334 preservation of this state’s commercial fishing, marine, or 335 aquaculture industries.Within a municipality with a population336less than 30,000;337 (b) The projects are located in areas being converted or 338 threatened with conversion to uses that are incompatible with 339 working waterfront uses or are not marine or fishing uses. 340Within a municipality or area under intense growth and341development pressures, as evidenced by a number of factors,342including a determination that the municipality’s growth rate343exceeds the average growth rate for the state;344 (c) The projects provide a demonstrable benefit to the 345 local or state economy leading to employment opportunities in 346 commercial fishing, marine, aquaculture, and related industries. 347Within the boundary of a community redevelopment agency348established pursuant to s.163.356;349 (d) The projects have been used for commercial fishing, 350 marine, or aquaculture purposes or will create an opportunity to 351 be used for commercial fishing, marine, or aquaculture purposes 352Adjacent to state-owned submerged lands designated as an aquatic353preserve identified in s.258.39; or354(e) That provide a demonstrable benefit to the local355economy. 356 Section 4. Notwithstanding any other provision of this act, 357 the amendment to s. 380.5105, Florida Statutes, made by this act 358 shall not operate retroactively to January 1, 2011, and any 359 project funded under s. 380.5105, Florida Statutes, prior to 360 June 30, 2011, shall retain its status as a funded project. 361 Section 5. For the 2011 calendar year, an application for 362 classification as working waterfront under s. 193.704, Florida 363 Statutes, must be filed on or before July 1 instead of on or 364 before March 1. 365 Section 6. The Department of Revenue may adopt emergency 366 rules to administer s. 193.704, Florida Statutes, as created by 367 this act. The emergency rules shall remain in effect for 6 368 months after adoption and may be renewed during the pendency of 369 procedures to adopt rules addressing the subject of the 370 emergency rules. 371 Section 7. If any provision of this act or its application 372 to any person or circumstance is held invalid, the invalidity 373 does not affect other provisions or applications of the act 374 which can be given effect without the invalid provision or 375 application, and to this end the provisions of this act are 376 severable. 377 Section 8. Except as otherwise expressly provided in this 378 act, this act shall take effect upon becoming a law and shall 379 operate retroactively to January 1, 2011.