Bill Text: FL S1386 | 2018 | Regular Session | Introduced
Bill Title: Taxation of Real Property
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2018-03-10 - Died in Community Affairs [S1386 Detail]
Download: Florida-2018-S1386-Introduced.html
Florida Senate - 2018 SB 1386 By Senator Rodriguez 37-00902A-18 20181386__ 1 A bill to be entitled 2 An act relating to taxation of real property; creating 3 s. 193.0237, F.S.; defining terms; prohibiting 4 separate ad valorem taxes or non-ad valorem 5 assessments against the land upon which a multiple 6 parcel building is located; specifying requirements 7 for property appraisers in allocating the value of 8 land containing a multiple parcel building among the 9 parcels; providing that a condominium, timeshare, or 10 cooperative may be created within a parcel in a 11 multiple parcel building; specifying the allocation of 12 land value to the assessed value of parcels containing 13 condominiums and of parcels containing cooperatives; 14 requiring each parcel in a multiple parcel building to 15 be assigned a tax folio number; providing an 16 exception; providing construction relating to the 17 survival and enforceability of recorded instrument 18 provisions affecting a certain parcel in a multiple 19 parcel building; providing applicability; amending s. 20 197.572, F.S.; providing that easements for support of 21 improvements that may be constructed above lands 22 survive tax sales and deeds of such lands; amending s. 23 197.573, F.S.; specifying that a provision relating to 24 the survival and enforceability of restrictions and 25 covenants after a tax sale applies to recorded 26 instruments other than deeds; revising covenants that 27 are excluded from applicability; providing an 28 effective date. 29 30 Be It Enacted by the Legislature of the State of Florida: 31 32 Section 1. Section 193.0237, Florida Statutes, is created 33 to read: 34 193.0237 Assessment of multiple parcel buildings.— 35 (1) As used in this section, the term: 36 (a) “Multiple parcel building” means a building, other than 37 a condominium, timeshare, or cooperative, which contains 38 separate parcels that are vertically located, in whole or in 39 part, on or over the same land. 40 (b) “Parcel” means a portion of a multiple parcel building 41 which is identified in a recorded instrument by a legal 42 description that is sufficient for record ownership and 43 conveyance by deed separately from any other portion of the 44 building. 45 (c) “Recorded instrument” means a declaration, covenant, 46 easement, deed, plat, agreement, or other legal instrument, 47 other than a lease, mortgage, or lien, which describes one or 48 more parcels in a multiple parcel building and which is recorded 49 in the public records of the county where the multiple parcel 50 building is located. 51 (2) An ad valorem tax or non-ad valorem assessment, 52 including a tax or assessment imposed by a county, municipality, 53 special district, or water management district, may not be 54 separately assessed against the land upon which a multiple 55 parcel building is located. The value of the land containing a 56 multiple parcel building, regardless of ownership, may not be 57 separately assessed by the property appraiser, but must be 58 allocated among and included in the assessment of all the 59 parcels in the multiple parcel building. 60 (3) If a recorded instrument for a multiple parcel building 61 provides a method for allocating all of the land value to the 62 assessed values of the parcels in the building, the property 63 appraiser, for assessment purposes, must allocate the land value 64 among the parcels as provided in the recorded instrument. If a 65 land value allocation method is not provided in a recorded 66 instrument, the property appraiser, for assessment purposes, 67 must allocate all of the land value among the parcels in a 68 multiple parcel building in the same proportion that the 69 assessed value of the improvements in each parcel bears to the 70 total assessed value of all the improvements in the entire 71 multiple parcel building. 72 (4) A condominium, timeshare, or cooperative may be created 73 within a parcel in a multiple parcel building. Any land value 74 allocated to the assessed value of a parcel containing a 75 condominium must be further allocated among the condominium 76 units in that parcel in the manner required in s. 193.023(5). 77 Any land value allocated to the assessed value of a parcel 78 containing a cooperative must be further allocated among the 79 cooperative units in that parcel in the manner required in s. 80 719.114. 81 (5) Each parcel in a multiple parcel building must be 82 assigned a separate tax folio number. However, if a condominium 83 or cooperative is created within any such parcel, a separate tax 84 folio number must be assigned to each condominium unit or 85 cooperative unit rather than to the parcel in which they were 86 created. 87 (6) All provisions of a recorded instrument affecting a 88 parcel in a multiple parcel building, which parcel has been sold 89 for taxes or special assessments, survive and are enforceable 90 after the issuance of a tax deed or master’s deed, or upon 91 foreclosure of an assessment, a certificate or lien, a tax deed, 92 a tax certificate, or a tax lien, to the same extent that they 93 would be enforceable against a voluntary grantee of the title 94 immediately before the delivery of the tax deed, master’s deed, 95 or clerk’s certificate of title as provided in s. 197.573. 96 (7) This section applies to any land on which a multiple 97 parcel building is substantially completed as of January 1 of 98 the respective assessment year. 99 Section 2. Section 193.0237, Florida Statutes, as created 100 by this act, applies to assessments beginning in the 2019 101 calendar year. 102 Section 3. Section 197.572, Florida Statutes, is amended to 103 read: 104 197.572 Easements for conservation purposes,or forpublic 105 service purposes, support of certain improvements, orfor106 drainage or ingress and egress survive tax sales and deeds.—When 107 any lands are sold for the nonpayment of taxes, or any tax 108 certificate is issued thereon by a governmental unit or agency 109 or pursuant to any tax lien foreclosure proceeding, the title to 110 the lands shall continue to be subject to any easement for 111 conservation purposes as provided in s. 704.06 or for telephone, 112 telegraph, pipeline, power transmission, or other public service 113 purpose; and shall continue to be subject to any easement for 114 support of improvements that may be constructed above the lands, 115 and for the purposes of drainage or of ingress and egress to and 116 from other land. The easement and the rights of the owner of it 117 shall survive and be enforceable after the execution, delivery, 118 and recording of a tax deed, a master’s deed, or a clerk’s 119 certificate of title pursuant to foreclosure of a tax deed, tax 120 certificate, or tax lien, to the same extent as though the land 121 had been conveyed by voluntary deed. The easement must be 122 evidenced by written instrument recorded in the office of the 123 clerk of the circuit court in the county where such land is 124 located before the recording of such tax deed or master’s deed, 125 or, if not recorded, an easement for a public service purpose 126 must be evidenced by wires, poles, or other visible occupation, 127 an easement for drainage must be evidenced by a waterway, water 128 bed, or other visible occupation, and an easement for the 129 purpose of ingress and egress must be evidenced by a road or 130 other visible occupation to be entitled to the benefit of this 131 section; however, this shall apply only to tax deeds issued 132 after the effective date of this act. 133 Section 4. Subsections (1) and (2) of section 197.573, 134 Florida Statutes, are amended to read: 135 197.573 Survival of restrictions and covenants after tax 136 sale.— 137 (1) When a deed or other recorded instrument in the chain 138 of title contains restrictions and covenants running with the 139 land, as hereinafter defined and limited, the restrictions and 140 covenants shall survive and be enforceable after the issuance of 141 a tax deed or master’s deed, or a clerk’s certificate of title 142 upon foreclosure of a tax deed, tax certificate, or tax lien, to 143 the same extent that it would be enforceable against a voluntary 144 grantee of the owner of the title immediately before the 145 delivery of the tax deed, master’s deed, or clerk’s certificate 146 of title. 147 (2) This section appliesshall applyto the usual 148 restrictions and covenants limiting the use of property; the 149 type, character and location of building; covenants against 150 nuisances and what the former parties deemed to be undesirable 151 conditions, in, upon, and about the property; and other similar 152 restrictions and covenants; but this section doesshallnot 153 protect covenants that: 154 (a) Createcreatingany debt or lien against or upon the 155 property, except one providing for satisfaction or survival of a 156 lien of record held by a municipal or county governmental unit,157 or one providing a lien for assessments, accruing after such tax 158 deed, master’s deed, or clerk’s certificate of title, which are 159 assessed by a condominium association, homeowners’ association, 160 property owners’ association, or other person having assessment 161 powers under such covenants; or 162 (b) Requirerequiringthe grantee to expend money for any 163 purpose, except one that may require that the premises be kept 164 in a sanitary or sightly condition or one to abate nuisances or 165 undesirable conditions. 166 Section 5. This act shall take effect upon becoming a law.