Bill Text: FL S1380 | 2010 | Regular Session | Introduced

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Bill Title: Assessment of Residential Real Property [WPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2010-04-30 - Died in Committee on General Government Appropriations [S1380 Detail]

Download: Florida-2010-S1380-Introduced.html

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       Florida Senate - 2010                                    SB 1380 
        
       By the Committee on Finance and Tax 
       593-01648-10                                          20101380__ 
    1                        A bill to be entitled                       
    2         An act relating to the assessment of residential real 
    3         property; creating s. 193.624, F.S.; defining the 
    4         terms “changes or improvements made for the purpose of 
    5         improving a property’s resistance to wind damage,” 
    6         ”existing residential structure,” and “new residential 
    7         structure”; prohibiting a property appraiser from 
    8         considering such changes or improvements in 
    9         determining the assessed value of residential 
   10         property; providing for application; providing an 
   11         effective date. 
   12   
   13  Be It Enacted by the Legislature of the State of Florida: 
   14   
   15         Section 1. Section 193.624, Florida Statutes, is created to 
   16  read: 
   17         193.624 Definitions; assessment of residential property.— 
   18         (1) As used in this section, the term: 
   19         (a) “Changes or improvements made for the purpose of 
   20  improving a property’s resistance to wind damage” means: 
   21         1. Improving the strength of a roof deck attachment; 
   22         2. Creating a secondary water barrier to prevent water 
   23  intrusion; 
   24         3. Installing hurricane-resistant shingles; 
   25         4. Installing gable-end bracing; 
   26         5. Reinforcing roof-to-wall connections; 
   27         6. Installing storm shutters; 
   28         7. Installing impact-resistant glazing; or 
   29         8. Installing hurricane-resistant doors. 
   30         (b) “Existing residential structure” means a structure used 
   31  for residential purposes which was assessed for ad valorem 
   32  taxation on the previous tax roll. 
   33         (c) “New residential structure” means a structure used for 
   34  residential purposes or an addition to such a structure which 
   35  was not assessed for ad valorem taxation on the previous tax 
   36  roll. 
   37         (2) In determining the assessed value of real property used 
   38  for residential purposes, a property appraiser may not consider 
   39  changes or improvements made for the purpose of improving a 
   40  property’s resistance to wind damage. This section applies to 
   41  new and existing residential structures. However, with respect 
   42  to a new residential structure, this limit on assessments 
   43  applies only to the extent that the changes or improvements 
   44  exceed the requirements of the Florida Building Code or any 
   45  applicable local building code. 
   46         Section 2. This act shall take effect July 1, 2010, and 
   47  applies to assessments beginning January 1, 2011.