Bill Text: FL S1164 | 2010 | Regular Session | Introduced

---

Bill Title: Assessment of Residential Real Property [WPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2010-04-30 - Died in Committee on Community Affairs [S1164 Detail]

Download: Florida-2010-S1164-Introduced.html

---

 
Florida Senate - 2010                                    SB 1164 
 
By Senator Fasano 
11-01123A-10                                          20101164__ 
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 
7         of certain real property; providing application; 
8         providing procedural requirements and limitations; 
9         requiring a nonrefundable filing fee; amending ss. 
10         193.155 and 193.1554, F.S.; specifying additional 
11         exceptions to assessments of homestead and 
12         nonhomestead property at just value; amending s. 
13         196.012, F.S.; deleting a definition; conforming a 
14         cross-reference; amending ss. 196.121 and 196.1995, 
15         F.S.; conforming cross-references; repealing s. 
16         196.175, F.S., relating to the renewable energy source 
17         property tax exemption; providing application; 
18         providing an effective date. 
19 
20  Be It Enacted by the Legislature of the State of Florida: 
21 
22         Section 1. Section 193.624, Florida Statutes, is created to 
23  read: 
24         193.624 Assessment of residential property.— 
25         (1) For the purposes of this section: 
26         (a) “Changes or improvements made for the purpose of 
27  improving a property’s resistance to wind damage” means: 
28         1. Improving the strength of the roof-deck attachment; 
29         2. Creating a secondary water barrier to prevent water 
30  intrusion; 
31         3. Installing hurricane-resistant shingles; 
32         4. Installing gable-end bracing; 
33         5. Reinforcing roof-to-wall connections; 
34         6. Installing storm shutters; 
35         7. Installing impact-resistant glazing; or 
36         8. Installing hurricane-resistant doors. 
37         (b) “Renewable energy source device” means any of the 
38  following equipment that collects, transmits, stores, or uses 
39  solar energy, wind energy, or energy derived from geothermal 
40  deposits: 
41         1. Solar energy collectors, photovoltaic modules, and 
42  inverters. 
43         2. Storage tanks and other storage systems, excluding 
44  swimming pools used as storage tanks. 
45         3. Rockbeds. 
46         4. Thermostats and other control devices. 
47         5. Heat exchange devices. 
48         6. Pumps and fans. 
49         7. Roof ponds. 
50         8. Freestanding thermal containers. 
51         9. Pipes, ducts, refrigerant handling systems, and other 
52  equipment used to interconnect such systems; however, such 
53  equipment does not include conventional backup systems of any 
54  type. 
55         10. Windmills and wind turbines. 
56         11. Wind-driven generators. 
57         12. Power conditioning and storage devices that use wind 
58  energy to generate electricity or mechanical forms of energy. 
59         13. Pipes and other equipment used to transmit hot 
60  geothermal water to a dwelling or structure from a geothermal 
61  deposit. 
62         (2) In determining the assessed value of real property used 
63  for residential purposes, the just value of changes or 
64  improvements made for the purpose of improving a property’s 
65  resistance to wind damage and the just value of renewable energy 
66  source devices shall not be added to the assessed value as 
67  limited by s. 193.155 or s. 193.1554. 
68         (3) The assessed value of real property used for 
69  residential purposes shall not exceed the total just value of 
70  the property minus the combined just values of changes or 
71  improvements made for the purpose of improving a property’s 
72  resistance to wind damage and renewable energy source devices. 
73         (4) This section applies to new and existing construction 
74  used for residential purposes. 
75         (5) A parcel of residential property may not be assessed 
76  pursuant to this section unless an application is filed on or 
77  before March 1 of the first year the property owner claims the 
78  assessment reduction for renewable energy source devices or 
79  changes or improvements made for the purpose of improving the 
80  property’s resistance to wind damage. The property appraiser may 
81  require the taxpayer or the taxpayer’s representative to furnish 
82  the property appraiser such information as may reasonably be 
83  required to establish the just value of the renewable energy 
84  source devices or changes or improvements made for the purpose 
85  of improving the property’s resistance to wind damage. Failure 
86  to make timely application by March 1 shall constitute a waiver 
87  of the property owner to have his or her assessment calculated 
88  under this section. However, an applicant who fails to file an 
89  application by March 1 may file a late application and may file, 
90  pursuant to s. 194.011(3), a petition with the value adjustment 
91  board requesting assessment under this section. The petition 
92  must be filed on or before the 25th day after the mailing of the 
93  notice by the property appraiser as provided in s. 194.011(1). 
94  Notwithstanding s. 194.013, the applicant must pay a 
95  nonrefundable fee of $15 upon filing the petition. Upon 
96  reviewing the petition, if the property is qualified to be 
97  assessed under this section and the property owner demonstrates 
98  particular extenuating circumstances judged by the property 
99  appraiser or the value adjustment board to warrant granting 
100  assessment under this section, the property appraiser shall 
101  calculate the assessment in accordance with this section. 
102         Section 2. Paragraph (a) of subsection (4) of section 
103  193.155, Florida Statutes, is amended to read: 
104         193.155 Homestead assessments.—Homestead property shall be 
105  assessed at just value as of January 1, 1994. Property receiving 
106  the homestead exemption after January 1, 1994, shall be assessed 
107  at just value as of January 1 of the year in which the property 
108  receives the exemption unless the provisions of subsection (8) 
109  apply. 
110         (4)(a) Except as provided in paragraph (b) and s. 193.624, 
111  changes, additions, or improvements to homestead property shall 
112  be assessed at just value as of the first January 1 after the 
113  changes, additions, or improvements are substantially completed. 
114         Section 3. Paragraph (a) of subsection (6) of section 
115  193.1554, Florida Statutes, is amended to read: 
116         193.1554 Assessment of nonhomestead residential property.— 
117         (6)(a) Except as provided in paragraph (b) and s. 193.624, 
118  changes, additions, or improvements to nonhomestead residential 
119  property shall be assessed at just value as of the first January 
120  1 after the changes, additions, or improvements are 
121  substantially completed. 
122         Section 4. Subsections (14) through (20) of section 
123  196.012, Florida Statutes, are amended to read: 
124         196.012 Definitions.—For the purpose of this chapter, the 
125  following terms are defined as follows, except where the context 
126  clearly indicates otherwise: 
127         (14) “Renewable energy source device” or “device” means any 
128  of the following equipment which, when installed in connection 
129  with a dwelling unit or other structure, collects, transmits, 
130  stores, or uses solar energy, wind energy, or energy derived 
131  from geothermal deposits: 
132         (a) Solar energy collectors. 
133         (b) Storage tanks and other storage systems, excluding 
134  swimming pools used as storage tanks. 
135         (c) Rockbeds. 
136         (d) Thermostats and other control devices. 
137         (e) Heat exchange devices. 
138         (f) Pumps and fans. 
139         (g) Roof ponds. 
140         (h) Freestanding thermal containers. 
141         (i) Pipes, ducts, refrigerant handling systems, and other 
142  equipment used to interconnect such systems; however, 
143  conventional backup systems of any type are not included in this 
144  definition. 
145         (j) Windmills. 
146         (k) Wind-driven generators. 
147         (l) Power conditioning and storage devices that use wind 
148  energy to generate electricity or mechanical forms of energy. 
149         (m) Pipes and other equipment used to transmit hot 
150  geothermal water to a dwelling or structure from a geothermal 
151  deposit. 
152         (14)(15) “New business” means: 
153         (a)1. A business establishing 10 or more jobs to employ 10 
154  or more full-time employees in this state, which manufactures, 
155  processes, compounds, fabricates, or produces for sale items of 
156  tangible personal property at a fixed location and which 
157  comprises an industrial or manufacturing plant; 
158         2. A business establishing 25 or more jobs to employ 25 or 
159  more full-time employees in this state, the sales factor of 
160  which, as defined by s. 220.15(5), for the facility with respect 
161  to which it requests an economic development ad valorem tax 
162  exemption is less than 0.50 for each year the exemption is 
163  claimed; or 
164         3. An office space in this state owned and used by a 
165  corporation newly domiciled in this state; provided such office 
166  space houses 50 or more full-time employees of such corporation; 
167  provided that such business or office first begins operation on 
168  a site clearly separate from any other commercial or industrial 
169  operation owned by the same business. 
170         (b) Any business located in an enterprise zone or 
171  brownfield area that first begins operation on a site clearly 
172  separate from any other commercial or industrial operation owned 
173  by the same business. 
174         (c) A business that is situated on property annexed into a 
175  municipality and that, at the time of the annexation, is 
176  receiving an economic development ad valorem tax exemption from 
177  the county under s. 196.1995. 
178         (15)(16) “Expansion of an existing business” means: 
179         (a)1. A business establishing 10 or more jobs to employ 10 
180  or more full-time employees in this state, which manufactures, 
181  processes, compounds, fabricates, or produces for sale items of 
182  tangible personal property at a fixed location and which 
183  comprises an industrial or manufacturing plant; or 
184         2. A business establishing 25 or more jobs to employ 25 or 
185  more full-time employees in this state, the sales factor of 
186  which, as defined by s. 220.15(5), for the facility with respect 
187  to which it requests an economic development ad valorem tax 
188  exemption is less than 0.50 for each year the exemption is 
189  claimed; provided that such business increases operations on a 
190  site colocated with a commercial or industrial operation owned 
191  by the same business, resulting in a net increase in employment 
192  of not less than 10 percent or an increase in productive output 
193  of not less than 10 percent. 
194         (b) Any business located in an enterprise zone or 
195  brownfield area that increases operations on a site colocated 
196  with a commercial or industrial operation owned by the same 
197  business. 
198         (16)(17) “Permanent resident” means a person who has 
199  established a permanent residence as defined in subsection (17) 
200  (18). 
201         (17)(18) “Permanent residence” means that place where a 
202  person has his or her true, fixed, and permanent home and 
203  principal establishment to which, whenever absent, he or she has 
204  the intention of returning. A person may have only one permanent 
205  residence at a time; and, once a permanent residence is 
206  established in a foreign state or country, it is presumed to 
207  continue until the person shows that a change has occurred. 
208         (18)(19) “Enterprise zone” means an area designated as an 
209  enterprise zone pursuant to s. 290.0065. This subsection expires 
210  on the date specified in s. 290.016 for the expiration of the 
211  Florida Enterprise Zone Act. 
212         (19)(20) “Ex-servicemember” means any person who has served 
213  as a member of the United States Armed Forces on active duty or 
214  state active duty, a member of the Florida National Guard, or a 
215  member of the United States Reserve Forces. 
216         Section 5. Subsection (2) of section 196.121, Florida 
217  Statutes, is amended to read: 
218         196.121 Homestead exemptions; forms.— 
219         (2) The forms shall require the taxpayer to furnish certain 
220  information to the property appraiser for the purpose of 
221  determining that the taxpayer is a permanent resident as defined 
222  in s. 196.012(16)(17). Such information may include, but need 
223  not be limited to, the factors enumerated in s. 196.015. 
224         Section 6. Subsections (6), (8), (9), and (10) of section 
225  196.1995, Florida Statutes, are 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         (a) The name and location of the new business or the 
247  expansion of an existing business; 
248         (b) A description of the improvements to real property for 
249  which an exemption is requested and the date of commencement of 
250  construction of such improvements; 
251         (c) A description of the tangible personal property for 
252  which an exemption is requested and the dates when such property 
253  was or is to be purchased; 
254         (d) Proof, to the satisfaction of the board of county 
255  commissioners or the governing authority of the municipality, 
256  that the applicant is a new business or an expansion of an 
257  existing business, as defined in s. 196.012(15) or (16); and 
258         (e) Other information deemed necessary by the department. 
259         (9) Before it takes action on the application, the board of 
260  county commissioners or the governing authority of the 
261  municipality shall deliver a copy of the application to the 
262  property appraiser of the county. After careful consideration, 
263  the property appraiser shall report the following information to 
264  the board of county commissioners or the governing authority of 
265  the municipality: 
266         (a) The total revenue available to the county or 
267  municipality for the current fiscal year from ad valorem tax 
268  sources, or an estimate of such revenue if the actual total 
269  revenue available cannot be determined; 
270         (b) Any revenue lost to the county or municipality for the 
271  current fiscal year by virtue of exemptions previously granted 
272  under this section, or an estimate of such revenue if the actual 
273  revenue lost cannot be determined; 
274         (c) An estimate of the revenue which would be lost to the 
275  county or municipality during the current fiscal year if the 
276  exemption applied for were granted had the property for which 
277  the exemption is requested otherwise been subject to taxation; 
278  and 
279         (d) A determination as to whether the property for which an 
280  exemption is requested is to be incorporated into a new business 
281  or the expansion of an existing business, as defined in s. 
282  196.012(15) or (16), or into neither, which determination the 
283  property appraiser shall also affix to the face of the 
284  application. Upon the request of the property appraiser, the 
285  department shall provide to him or her such information as it 
286  may have available to assist in making such determination. 
287         (10) An ordinance granting an exemption under this section 
288  shall be adopted in the same manner as any other ordinance of 
289  the county or municipality and shall include the following: 
290         (a) The name and address of the new business or expansion 
291  of an existing business to which the exemption is granted; 
292         (b) The total amount of revenue available to the county or 
293  municipality from ad valorem tax sources for the current fiscal 
294  year, the total amount of revenue lost to the county or 
295  municipality for the current fiscal year by virtue of economic 
296  development ad valorem tax exemptions currently in effect, and 
297  the estimated revenue loss to the county or municipality for the 
298  current fiscal year attributable to the exemption of the 
299  business named in the ordinance; 
300         (c) The period of time for which the exemption will remain 
301  in effect and the expiration date of the exemption; and 
302         (d) A finding that the business named in the ordinance 
303  meets the requirements of s. 196.012(14)(15) or (15) (16). 
304         Section 7. Section 196.175, Florida Statutes, is repealed. 
305         Section 8. This act shall take effect July 1, 2010, and 
306  shall apply to assessments beginning January 1, 2011.