Bill Text: FL S1324 | 2016 | Regular Session | Comm Sub
Bill Title: Taxation
Spectrum: Bipartisan Bill
Status: (Failed) 2016-03-11 - Died in Finance and Tax, companion bill(s) passed, see CS/CS/HB 499 (Ch. 2016-128) [S1324 Detail]
Download: Florida-2016-S1324-Comm_Sub.html
Florida Senate - 2016 CS for SB 1324 By the Committee on Community Affairs; and Senator Altman 578-02870-16 20161324c1 1 A bill to be entitled 2 An act relating to taxation; amending s. 193.1554, 3 F.S.; providing that an owner who was not entitled to 4 a nonhomestead residential property assessment 5 limitation must be given a specified timeframe to pay 6 certain taxes, penalties, and interest before a 7 certain lien may be filed; providing that penalties or 8 interest may not be assessed due to certain clerical 9 mistakes or omissions by a property appraiser; 10 amending s. 193.1555, F.S.; providing that an owner 11 who was not entitled to a certain residential and 12 nonresidential real property assessment limitation 13 must be given a specified timeframe to pay certain 14 taxes, penalties, and interest before a certain lien 15 may be filed; providing that penalties or interest may 16 not be assessed due to certain clerical mistakes or 17 omissions by a property appraiser; amending s. 18 196.141, F.S.; authorizing a property appraiser to 19 contract for services to examine or audit claimed 20 homestead tax exemptions; specifying requirements for 21 such contracts; requiring a contractor to provide 22 certain information to the person claiming the 23 exemption; prohibiting certain actions by a 24 contractor; requiring a contractor to disclose results 25 to the property appraiser; requiring the property 26 appraiser to initiate specified proceedings if he or 27 she determines a person is not entitled to an 28 exemption; specifying responsibility for a 29 contractor’s performance; providing for the source of 30 funds for the contractor’s compensation; providing for 31 the property appraiser’s receipt and distribution of 32 interest and back taxes; amending s. 196.161, F.S.; 33 requiring a property appraiser to file a tax lien 34 against certain property for certain unpaid taxes, 35 penalties, and interest after a specified time; 36 requiring a tax lien to remain on the property until 37 such amounts are paid in full; revising the process 38 for the collection of such unpaid amounts; specifying 39 the priority of the lien; deleting a provision that 40 specifies the process by which a lien attaches to 41 property and that requires tax collectors to record 42 notices of tax liens in other counties in certain 43 circumstances; amending s. 213.30, F.S.; conforming 44 provisions to changes made by the act; providing a 45 declaration of important state interest; providing an 46 effective date. 47 48 Be It Enacted by the Legislature of the State of Florida: 49 50 Section 1. Subsection (10) of section 193.1554, Florida 51 Statutes, is amended to read: 52 193.1554 Assessment of nonhomestead residential property.— 53 (10) If the property appraiser determines that for any year 54 or years within the prior 10 years a person or entity who was 55 not entitled to the property assessment limitation granted under 56 this section was granted the property assessment limitation, the 57 property appraiser making such determination shall record in the 58 public records of the county a notice of tax lien against any 59 property owned by that person or entity in the county, and such 60 property must be identified in the notice of tax lien. Such 61 property that is situated in this state is subject to the unpaid 62 taxes, plus a penalty of 50 percent of the unpaid taxes for each 63 year and 15 percent interest per annum. Before any such lien may 64 be filed, the owner so notified must be given 30 days to pay the 65 taxes and any applicable penalties and interest. If the 66 nonhomestead property assessment limitation is improperly 67 granted as a result of a clerical mistake or an omission by the 68 property appraiser, the person or entity improperly receiving 69 the property assessment limitation may not be assessed penalties 70 or interest. 71 Section 2. Subsection (10) of section 193.1555, Florida 72 Statutes, is amended to read: 73 193.1555 Assessment of certain residential and 74 nonresidential real property.— 75 (10) If the property appraiser determines that for any year 76 or years within the prior 10 years a person or entity who was 77 not entitled to the property assessment limitation granted under 78 this section was granted the property assessment limitation, the 79 property appraiser making such determination shall record in the 80 public records of the county a notice of tax lien against any 81 property owned by that person or entity in the county, and such 82 property must be identified in the notice of tax lien. Such 83 property that is situated in this state is subject to the unpaid 84 taxes, plus a penalty of 50 percent of the unpaid taxes for each 85 year and 15 percent interest per annum. Before any such lien may 86 be filed, the owner so notified must be given 30 days to pay the 87 taxes and any applicable penalties and interest. If the 88 nonhomestead property assessment limitation is improperly 89 granted as a result of a clerical mistake or an omission by the 90 property appraiser, the person or entity improperly receiving 91 the property assessment limitation may not be assessed penalties 92 or interest. 93 Section 3. Section 196.141, Florida Statutes, is amended to 94 read: 95 196.141 Homestead exemptions; duty of property appraiser.— 96 (1) The property appraiser shall examine each claim for 97 exemption filed with or referred to him or her and shall allow 98 the exemptionsame, if found to be in accordance with law, by 99 marking the exemptionsameapproved and by making the proper 100 deductions on the assessment rollstax books. 101 (2) The property appraiser may contract for services to 102 examine or audit homestead tax exemptions claimed on assessment 103 rolls. Agreements for such contracted services must provide, at 104 a minimum, that: 105 (a) The contractor may contact persons claiming a homestead 106 exemption only with the written approval of, and in a manner 107 prescribed by, the property appraiser. The contractor must 108 notify the person claiming the homestead exemption that the 109 contractor has been contracted by the property appraiser as a 110 third party to examine or audit homestead tax exemptions. The 111 contractor must provide the property appraiser’s contact 112 information to the person claiming the homestead exemption and 113 provide notice that any questions related to the examination or 114 audit should be directed to the property appraiser. The 115 contractor may not: 116 1. Falsely personate a government official. 117 2. Communicate with the person between 9 p.m. and 8 a.m. in 118 the person’s time zone without the person’s prior consent. 119 3. Suggest, communicate, or threaten that the person owes 120 any money. 121 4. Disclose or threaten to disclose any information that is 122 not a public record to a person other than the person claiming 123 the homestead exemption, the person’s authorized representative, 124 an adult occupant of the property receiving the homestead 125 exemption, the property appraiser, or the property appraiser’s 126 agents or employees. 127 5. Publish or post, threaten to publish or post, or cause 128 to be published or posted to the general public any individual 129 names or list of names. 130 (b) After the contractor completes the examination or 131 audit, the contractor must disclose the results to the property 132 appraiser. The property appraiser shall determine whether the 133 person was entitled to the homestead exemption, and initiate 134 proceedings pursuant to ss. 196.151 and 196.161 if the property 135 appraiser determines the person was not entitled to the 136 homestead exemption. 137 (c) The contractor is solely responsible to the property 138 appraiser for any claims arising from the contractor’s 139 performance. 140 (d) The contractor’s compensation must consist solely of a 141 portion, as specified in the agreement, of the back taxes and 142 penalties imposed pursuant to this chapter and collected on the 143 assessments resulting from the contractor’s examination or audit 144 and the removal of homestead exemptions from previous and 145 current year tax rolls. 146 (e) A property appraiser contracting for such services may 147 receive the interest imposed pursuant to this chapter and 148 collected on the taxes owed on assessment rolls for the current 149 and previous years. After distributing the compensation for such 150 contracted services and the interest that the property appraiser 151 retains, the tax collector shall distribute any back taxes 152 collected under chapter 197. 153 Section 4. Paragraph (b) of subsection (1) and subsections 154 (2) and (3) of section 196.161, Florida Statutes, are amended to 155 read: 156 196.161 Homestead exemptions; lien imposed on property of 157 person claiming exemption although not a permanent resident.— 158 (1) 159 (b) In addition, upon determination by the property 160 appraiser that for any year or years within the prior 10 years a 161 person who was not entitled to a homestead exemption was granted 162 a homestead exemption from ad valorem taxes,it shall be the163duty ofthe property appraiser making such determination shall 164toserve upon the owner a notice of intent to record in the 165 public records of the county a notice of tax lien against any 166 property owned by that person in the county, and such property 167 shall be identified in the notice of tax lien. Such property 168 which is situated in this state shall be subject to the taxes 169 exempted thereby, plus a penalty of 50 percent of the unpaid 170 taxes for each year and 15 percent interest per annum. However, 171 if a homestead exemption is improperly granted as a result of a 172 clerical mistake or an omission by the property appraiser, the 173 person improperly receiving the exemption shall not be assessed 174 penalty and interest. Beforeanysuch lien may be filed, the 175 owner so notified must be given 30 days to pay the taxes, 176 penalties, and interest. The property appraiser shall file the 177 tax lien for the taxes, penalties, and interest that remain 178 unpaid 30 days after the notice is sent. Such tax lien remains 179 on the property until the taxes, penalties, and interest are 180 paid in full. 181 (2) Except when a homestead exemption is improperly granted 182 as the result of a clerical error by the property appraiser, the 183 taxes, penalties, and interest assessed pursuant to this section 184 which are not paid in full must be included in the next tax 185 notice and collected in the same manner as, and in addition to, 186 the current ad valorem taxes under chapter 197, including the 187 annual tax certificate sale, when appropriateThe collection of188the taxes provided in this section shall be in the same manner189as existing ad valorem taxes, and the above procedure of190recapturing such taxes shall be supplemental to any existing191provision under the laws of this state. 192 (3) The lien required under subsection (1) constitutes a 193 first lien as set forth in s. 197.122herein provided shall not194attach to the property until the notice of tax lien is filed195among the public records of the county where the property is196located. Prior to the filing of such notice of lien, any197purchaser for value of the subject property shall take free and198clear of such lien. Such lien when filed shall attach to any199property which is identified in the notice of lien and is owned200by the person who illegally or improperly received the homestead201exemption. Should such person no longer own property in the202county, but own property in some other county or counties in the203state, it shall be the duty of the property appraiser to record204a notice of tax lien in such other county or counties,205identifying the property owned by such person in such county or206counties, and it shall become a lien against such property in207such county or counties. 208 Section 5. Subsection (3) of section 213.30, Florida 209 Statutes, is amended to read: 210 213.30 Compensation for information relating to a violation 211 of the tax laws.— 212 (3) Notwithstanding any other provision of law, this 213 section and s. 196.141 areisthe sole means by which any person 214 may seek or obtain any moneys as the result of, in relation to, 215 or founded upon the failure by another person to comply with the 216 tax laws of this state. A person’s use of any other law to seek 217 or obtain moneys for such failure is in derogation of this 218 section and s. 196.141 and conflicts with the state’s duty to 219 administer the tax laws. 220 Section 6. The Legislature finds that this act fulfills an 221 important state interest. 222 Section 7. This act shall take effect July 1, 2016.