Bill Text: FL S1598 | 2014 | Regular Session | Introduced
Bill Title: Value Adjustment Boards
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2014-05-02 - Died in Community Affairs [S1598 Detail]
Download: Florida-2014-S1598-Introduced.html
Florida Senate - 2014 SB 1598 By Senator Abruzzo 25-00991A-14 20141598__ 1 A bill to be entitled 2 An act relating to value adjustment boards; amending 3 s. 192.001, F.S.; providing and revising definitions; 4 amending s. 192.0105, F.S.; adding and revising rights 5 to the Florida Taxpayer’s Bill of Rights relating to 6 the administrative review of property assessment 7 determinations; amending s. 193.461, F.S.; revising 8 procedures for filing a late application to classify 9 land as agricultural and for challenging the denial of 10 a late application; amending s. 194.011, F.S.; 11 providing that a person who has assumed responsibility 12 for the tax payment on property is considered the 13 taxpayer for the purposes of receiving the tax 14 assessment notice; providing that a taxpayer is not 15 required to have a professionally prepared appraisal 16 report at an informal conference to consider a 17 taxpayer’s objection to the assessment; requiring the 18 board to report the number of petitions filed with the 19 board which challenge assessments; providing that 20 individual unit owners may withdraw their parcel of 21 property from a joint petition brought by their 22 association at any time; requiring that certain 23 documentation be included in an evidence list provided 24 to a taxpayer who petitions a value adjustment board; 25 specifying the information that must be provided to 26 the petitioner before the hearing before the board; 27 requiring the department to adopt rules to establish a 28 transparent, fair, and uniform value adjustment board 29 process; providing for the publication of board 30 procedures on a website; providing duties of value 31 adjustment board members; amending s. 194.013, F.S.; 32 conforming provisions to changes made by the act; 33 providing that the filing fee of a successful 34 petitioner shall be refunded; amending s. 194.014, 35 F.S.; requiring the board to report the total number 36 of petitions denied for failure to partially pay ad 37 valorem taxes pending resolution of an assessment 38 challenge; authorizing a court to level a penalty 39 against the board for failing to pay interest on a 40 refund of taxes paid; amending s. 194.015, F.S.; 41 providing that board members, special magistrates, and 42 staff are public officers subject to ch. 112, F.S., 43 and the Commission on Ethics; amending s. 194.032, 44 F.S.; revising provisions relating to board hearing 45 timetables; specifying that parties to a hearing may 46 not be denied a sufficient and reasonable amount of 47 time to present their case; amending s. 194.034, F.S.; 48 revising procedures relating to hearing procedures; 49 deleting a provision prohibiting a petitioner from 50 presenting evidence that the petitioner denied to the 51 property appraiser; providing that a property 52 appraiser’s request for information during the tax 53 roll development process is not considered information 54 that may be denied by a taxpayer as evidence for a 55 hearing; amending s. 194.035; F.S.; providing that 56 special magistrates may be compensated only by an 57 hourly wage; providing that a licensed special 58 magistrate is subject to discipline under his or her 59 professional license for actions performed as a 60 special magistrate; making technical corrections; 61 providing applicability; providing an effective date. 62 63 Be It Enacted by the Legislature of the State of Florida: 64 65 Section 1. Paragraph (a) of subsection (2) of section 66 192.001, Florida Statutes, is amended, and subsections (20) and 67 (21) are added to that section, to read: 68 192.001 Definitions.—All definitions set out in chapters 1 69 and 200 that are applicable to this chapter are included herein. 70 In addition, the following definitions shall apply in the 71 imposition of ad valorem taxes: 72 (2) “Assessed value of property” means an annual 73 determination of: 74 (a) The just orfairmarket value of an item or property; 75 (b) The value of property as limited by Art. VII of the 76 State Constitution; or 77 (c) The value of property in a classified use or at a 78 fractional value if the property is assessed solely on the basis 79 of character or use or at a specified percentage of its value 80 under Art. VII of the State Constitution. 81 (20) “Fair market value” means the amount that a willing 82 purchaser would pay a willing seller in an arm’s length 83 transaction. The term does not include adjustments made to the 84 recorded selling price or fair market value in determining the 85 assessed value of the property. 86 (21) “Just value” means the amount that a willing purchaser 87 would pay a willing seller in an arm’s length transaction after 88 proper consideration of the relevant statutory factors and 89 including adjustments made to the recorded selling price or fair 90 market value in determining the assessed value of the property. 91 The term “market value” may be used interchangeably with “just 92 value.” 93 Section 2. Subsection (2) of section 192.0105, Florida 94 Statutes, is amended to read: 95 192.0105 Taxpayer rights.—There is created a Florida 96 Taxpayer’s Bill of Rights for property taxes and assessments to 97 guarantee that the rights, privacy, and property of the 98 taxpayers of this state are adequately safeguarded and protected 99 during tax levy, assessment, collection, and enforcement 100 processes administered under the revenue laws of this state. The 101 Taxpayer’s Bill of Rights compiles, in one document, brief but 102 comprehensive statements that summarize the rights and 103 obligations of the property appraisers, tax collectors, clerks 104 of the court, local governing boards, the Department of Revenue, 105 and taxpayers. Additional rights afforded to payors of taxes and 106 assessments imposed under the revenue laws of this state are 107 provided in s. 213.015. The rights afforded taxpayers to assure 108 that their privacy and property are safeguarded and protected 109 during tax levy, assessment, and collection are available only 110 insofar as they are implemented in other parts of the Florida 111 Statutes or rules of the Department of Revenue. The rights so 112 guaranteed to state taxpayers in the Florida Statutes and the 113 departmental rules include: 114 (2) THE RIGHT TO DUE PROCESS.— 115 (a) The right to a just value definition in close 116 conformity with the applicable provisions of the State 117 Constitution and the laws of this state applied consistently in 118 both assessment development by the property appraiser and 119 assessment review by the value adjustment board and the courts 120 of this state (see ss. 192.001, 194.011, and 194.301). 121 (b)(a)The right to an informal conference with the 122 property appraiser to present facts the taxpayer considers to 123 support changing the assessment and to have the property 124 appraiser present facts supportive of the assessment upon proper 125 request of any taxpayer who objects to the assessment placed on 126 his or her property (see s. 194.011(2)). 127 (c)(b)The right to petition the value adjustment board 128 over objections to assessments, denial of exemption, denial of 129 agricultural classification, denial of historic classification, 130 denial of high-water recharge classification, disapproval of tax 131 deferral, and any penalties on deferred taxes imposed for 132 incorrect information willfully filed. Payment of estimated 133 taxes does not preclude the right of the taxpayer to challenge 134 his or her assessment (see ss. 194.011(3), 196.011(6) and 135 (9)(a), 196.151, 196.193(1)(c) and (5), 193.461(2), 193.503(7), 136 193.625(2), 197.2425, 197.301(2), and 197.2301(11)). 137 (d)(c)The right to file a petition for exemption or 138 agricultural classification with the value adjustment board when 139 an application deadline is missed, upon demonstration of 140 particular extenuating circumstances for filing late (see ss. 141 193.461(3)(a) and 196.011(1), (7), (8), and (9)(e)). 142 (e)(d)The right to prior notice of the value adjustment 143 board’s hearing date, the right to the hearing at the scheduled 144 time, and the right to have the hearing rescheduled if the 145 hearing is not commenced within a reasonable time, not to exceed 146 2 hours, after the scheduled time (see s. 194.032(2)). 147 (f)(e)The right to notice of date of certification of tax 148 rolls and receipt of property record card if requested (see ss. 149 193.122(2) and (3) and 194.032(2)). 150 (g) The right to an administrative review before a special 151 magistrate or other person designated to hear petitions 152 contesting assessments placed on property who has passed an 153 examination demonstrating competency in subjects covered in an 154 annual training developed by the department in an open, public, 155 and transparent process (see ss. 194.011, 194.015, and 194.035). 156 (h)(f)The right, in value adjustment board proceedings, to 157 have all evidence, including rebuttal evidence, presented and 158 considered at a public hearing at the scheduled time, to be 159 represented by an attorney or agent, to have witnesses sworn and 160 cross-examined, and to examine property appraisers or evaluators 161 employed by the board who present testimony (see ss. 162 194.034(1)(a) and (c)and (4), and 194.065(4)194.035(2)). 163 (i) The right to an assessment review by a value adjustment 164 board applying the same statutory criteria and appraisal 165 practices lawfully applied by the property appraiser in 166 developing the original assessment (see ss. 194.011 and 167 194.301). 168 (j)(g)The right to be sent a timely written decision by a 169thevalue adjustment board containing findings of fact and 170 conclusions of law logically connected to the findings of fact 171 that identifies each statutory criterion applicable to the 172 assessment determination under administrative review and 173 transparently states, based on the admitted evidence, the 174 actions taken by the property appraiser in determining the 175 assessment (see ss. 194.011, 194.034, 194.301, and 194.3015). 176and reasons for upholding or overturning the determination of177the property appraiser, and178 (k) The right to advertised notice of all board actions, 179 including appropriate narrative and column descriptions, in 180 brief and nontechnical language (see s.ss. 194.034(2) and181 194.037(3)). 182 (l)(h)The right at a public hearing on non-ad valorem 183 assessments or municipal special assessments to provide written 184 objections and to provide testimony to the local governing board 185 (see ss. 197.3632(4)(c) and 170.08). 186 (m) The right to a transparent, fair, and uniform value 187 adjustment board process (see ss. 194.011 and 194.301). 188 (n)(i)The right to bring action in circuit court to 189 contest a tax assessment or appeal value adjustment board 190 decisions to disapprove exemption or deny tax deferral (see ss. 191 194.036(1)(c) and (2), 194.171, 196.151, and 197.2425). 192 Section 3. Paragraph (a) of subsection (3) of section 193 193.461, Florida Statutes, is amended to read: 194 193.461 Agricultural lands; classification and assessment; 195 mandated eradication or quarantine program.— 196 (3)(a)NoLands may notshallbe classified as agricultural 197 lands unless a return is filed on or before March 1 of each 198 year.The property appraiser,Beforesoclassifying such lands, 199 the property appraiser may require the taxpayer or the 200 taxpayer’s representative to furnish the property appraiser such 201 information as may reasonably be required to establish that such 202 lands were actually used for a bona fide agricultural purpose. 203 Failure to make timely application by March 1 constitutesshall204constitutea waiver for 1 year of the privilege herein granted 205 for agricultural assessment. However:,206 1. An applicant who is qualified to receive an agricultural 207 classification butwhofails to file an application by March 1 208 may file an application for the classification with the property 209 appraiser on or before the 25th day following the mailing by the 210 property appraiser of the notices required under s. 194.011(1). 211 Upon receipt of sufficient evidence that demonstrates that the 212 applicant was unable to apply for the classification in a timely 213 manner or otherwise demonstrates extenuating circumstances, the 214 property appraiser may grant the classification. If the 215 applicant fails to produce sufficient evidence to warrant 216 granting the application as judged by the property appraiser, 217 the applicantandmayfile, pursuant to s. 194.011(3), file a 218 petition with the value adjustment board requesting that the 219 classification be granted.The petition may be filed at any time220during the taxable year on or before the 25th day following the221mailing of the notice by the property appraiser as provided in222s. 194.011(1).Notwithstanding the provisions of s. 194.013, the223applicant must pay a nonrefundable fee of $15 upon filing the224petition.Upon reviewing the petition, if the person is 225 qualified to receive the classification and demonstrates 226 particular extenuating circumstances as judged bythe property227appraiser orthevalue adjustmentboard to warrant granting the 228 classification,the property appraiser orthevalue adjustment229 board may grant the classification. 230 2. The owner of land that was classified agricultural in 231 the previous year and whose ownership or use has not changed may 232 reapply on a short form as provided by the department. The 233 lessee of property may make original application or reapply 234 using the short form if the lease, or an affidavit executed by 235 the owner, provides that the lessee is empowered to make 236 application for the agricultural classification on behalf of the 237 owner and a copy of the lease or affidavit accompanies the 238 application. 239 3. A county may, at the request of the property appraiser 240 and by a majority vote of its governing body, waive the 241 requirement that an annual application or statement be made for 242 classification of property within the county after an initial 243 application is made and the classification granted by the 244 property appraiser. Such waiver may be revoked by a majority 245 vote of the governing body of the county. 246 Section 4. Section 194.011, Florida Statutes, is amended to 247 read: 248 194.011 Assessment notice; objections to assessments.— 249 (1) Each taxpayer whose property is subject to real or 250 tangible personal ad valorem taxes shall be notified by the 251 property appraiser of the assessment of each taxable item of 252 such property, as provided in s. 200.069. For the purposes of 253 this section, a person who, pursuant to a contract, is 254 responsible for the entire tax payment on a property and has the 255 written consent of the property owner is considered the 256 taxpayer. 257 (2) AAnytaxpayer who objects to the assessment placed on 258anyproperty taxable to him or her, including the assessment of 259 homestead property at less than just value under s. 193.155(8), 260 may request that the property appraisertoinformally confer 261 with him or herthe taxpayer. 262 (a) Upon receiving the request, the property appraiser, or 263 a member of his or her staff, shall confer with the taxpayer 264 regarding the correctness of the assessment. At thethis265 informal conference, the taxpayer shall present those facts 266considered bythe taxpayer considersto besupportive of the 267 taxpayer’s claim for a change in the assessmentof the property268appraiser. The property appraiser or his or her representative 269at this conferenceshall present those factsconsidered bythe 270 property appraiser considersto besupportive of the correctness 271 of the assessment. However, participation in the informal 272 conference is notnothing herein shall be construed to bea 273 prerequisite to administrative or judicial review of property 274 assessments. 275 (b) A taxpayer is not required to provide a professionally 276 prepared appraisal report in an informal conference or 277 administrative hearing. 278 (3) A petition to the value adjustment board must be in 279 substantially the form prescribed by the department. 280 Notwithstanding s. 195.022, a county officer may not refuse to 281 accept a department formprovided by the department for this282purposeif the taxpayer chooses to use it. A petition to the 283 value adjustment board mustshalldescribe the property by 284 parcel number and shall be filed as follows: 285 (a) The property appraiser shall have available andshall286 distribute forms prescribed by the departmentof Revenueon 287 which the petition shall be made. TheSuchpetition shall be 288 sworn to by the petitioner or his or her state-licensed agent. 289 (b) The completed petition shall be filed with the clerk of 290 the value adjustment boardof the county, who shall acknowledge 291 receiptthereofand promptly furnish a copythereofto the 292 property appraiser. 293 (c) The petition mustshallstate the approximate amount of 294 timeanticipated bythe taxpayer anticipates he or she will need 295 to present and argue his or her petition before the board. 296 (d) If the issue involves valuation, the petition may be 297 filed, as to valuation issues, at any time during the taxable298yearon or before the 25th day following the mailing of the 299 notice by the property appraiser as provided in subsection (1). 300 If the issue involvesWith respect to an issue involvingthe 301 denial of an exemption, an agricultural or high-water recharge 302 classification application, an application for classification as 303 historic property used for commercial or certain nonprofit 304 purposes, or a deferral, the petition must be filedat any time305during the taxable yearon or before the 30th day following the 306 mailing of the notice by the property appraiser under s. 307 193.461, s. 193.503, s. 193.625, s. 196.173, or s. 196.193 or 308 notice by the tax collector under s. 197.2425. Within 35 days 309 following the mailing of the assessment notice as provided in 310 subsection (1), the value adjustment board shall report to the 311 department, property appraiser, tax collector, and governing 312 body of the county, on a form prescribed by the department, the 313 total number of timely filed petitions filed with the board, 314 distinguishing between petitions relating to value, exemptions, 315 and classifications. 316 (e) A condominium association, cooperative association, or 317anyhomeowners’ association, as defined in s. 723.075, which has 318 thewithapproval of its board of administration or directors, 319 may file with the value adjustment board a single joint petition 320 on behalf of any association members who own parcels of property 321 which the property appraiser determines are substantially 322 similar with respect to location, proximity to amenities, number 323 of rooms, living area, and condition. The condominium 324 association, cooperative association, or homeowners’ association 325as defined in s. 723.075shall provide the unit owners with 326 notice of its intent to petition the value adjustment board. 327 Individual unit owners may withdraw their parcel of property 328 from the joint petition brought by their association at any time 329 by filing a withdrawal form, as prescribed by the department, 330 with the clerkand shall provide at least 20 days for a unit331owner to elect, in writing, that his or her unit not be included332in the petition. 333 (f) An owner of contiguous, undeveloped parcels may file 334 with the value adjustment board a single joint petition if the 335 property appraiser determines such parcels are substantially 336 similar in nature. 337 (g) The individual, agent, or legal entity that signs the 338 petition becomes an agent of the taxpayer for the purpose of 339 serving process to obtain personal jurisdiction over the 340 taxpayer for the entire value adjustment board proceedings, 341 including any appeals of a board decision by the property 342 appraiser pursuant to s. 194.036. 343 (4)(a) At least 15 days before the hearing the petitioner 344 shall provide to the property appraiser a list of evidence to be 345 presented at the hearing, together with copies of all 346 documentation to be considered by the value adjustment board and 347 a summary of evidence to be presented by witnesses. 348 (b) At leastNo later than7 days before the hearing, if 349 the petitioner has provided the information required under 350 paragraph (a), and if requested in writing by the petitioner, 351 the property appraiser shall provide to the petitioner a list of 352 evidence to be presented at the hearing, together with copies of 353 all documentation to be considered by the value adjustment board 354 and a summary of evidence to be presented by witnesses. The 355 evidence list must contain the property record card for the 356 property that is the subject of the petition as well as the 357 property record card for any comparable property listed as 358 evidence. If the petition challenges the assessed value of the 359 property, the evidence list must also include a copy of the form 360 signed by the property appraiser documenting adjustments made to 361 the recorded selling price or fair market value of the property 362 pursuant to those factors described in s. 193.011(8)card if363provided by the clerk.Failure of the property appraiser to364timely comply with the requirements of this paragraph shall365result in a rescheduling of the hearing.366 (c) At least 3 days before the hearing, if the property 367 appraiser has provided the information required under paragraph 368 (b), and if requested in writing by the property appraiser, the 369 petitioner shall provide to the property appraiser a list of 370 rebuttal evidence to be presented at the hearing, copies of all 371 documentation to be considered by the value adjustment board, 372 and a summary of evidence to be presented by witnesses. 373 (d) Failure by either party to timely comply with this 374 requirement shall result in the exclusion of that party’s 375 evidence from consideration by the value adjustment board. 376 (e) All evidence that is confidential under current law 377 remains confidential until it is submitted to the value 378 adjustment board for consideration and admission into the 379 record, unless used for impeachment purposes. 380 (f) A property appraiser’s request for information during 381 the tax roll development process is not considered a request for 382 information to be used in the challenge of a proposed 383 assessment, and the taxpayer’s failure to provide such 384 information is not grounds for the exclusion of evidence. 385 (5)(a) The department shallby ruleprescribe rules to 386 establish a transparent, fair, and uniform value adjustment 387 board process. Such rules must include: 388 1. Uniform procedures for hearings before the value 389 adjustment board, includingwhich include requiring:3901.procedures for the exchange of information and evidence 391 by the property appraiser and the petitioner consistent with s. 392 194.032. 3932. ThatThevalue adjustmentboard and the property 394 appraiser shall makehold an organizational meeting for the395purpose of makingthese procedures available to petitioners. A 396 website link satisfies this requirement. 397 2. Duties and responsibilities of the members of a value 398 adjustment board relating to: 399 a. The oversight of the clerk of the value adjustment 400 board, special magistrates, and value adjustment board 401 attorneys. 402 b. The consideration of special magistrate recommendations, 403 value adjustment board attorney recommendations, and appellate 404 decisions rendered by a circuit court pursuant to s. 194.036. 405 3. Minimum qualifications for special magistrates and value 406 adjustment board attorneys consistent with ss. 194.015 and 407 194.035. 408 4. Minimum written contract requirements for special 409 magistrates and value adjustment board attorneys specifying the 410 duties of the position, standards of conduct, and performance 411 standards. 412 5. Requirements for written decisions rendered by a value 413 adjustment board consistent with s. 194.034. 414 6. Mandatory training requirements for special magistrates 415 and value adjustment board attorneys consistent with ss. 194.015 416 and 194.035 and any other training requirements deemed necessary 417 by the department. 418 7. Any rules that the department deems necessary to provide 419 effective oversight of the value adjustment board process and to 420 ensure compliance with all applicable laws and rules. 421 (b) The department shall develop a uniform policies and 422 procedures manual that shall be used by value adjustment boards, 423 board special magistrates, and taxpayers in proceedings before 424 the boardvalue adjustment boards. The manual must, at a 425 minimum,shallbe made available, at a minimum,on the 426 department’s website and on the existing websites of the 427 property appraiser, boards, and the clerks of circuit courts. 428 (6) The following provisions apply to petitions to the 429 value adjustment board concerning the assessment of homestead 430 property at less than just value under s. 193.155(8): 431 (a) If the taxpayer does not agree with the amount of the 432 assessment limitation difference for which the taxpayer 433 qualifies as stated by the property appraiser in the county 434 where the previous homestead property was located, or if the 435 property appraiser in that county has not stated that the 436 taxpayer qualifies to transfer any assessment limitation 437 difference, upon the taxpayer filing a petition to the value 438 adjustment board in the county where the new homestead property 439 is located, thevalue adjustmentboard in that county shall, 440 upon receiving the appeal, send a notice to thevalue adjustment441 board in the county where the previous homestead was located, 442 which shall reconvene if it has already adjourned. 443 (b) Such notice operates as a petition in, and creates an 444 appeal to, the value adjustment board in the county where the 445 previous homestead was located forofall issues surrounding the 446 previous assessment differential for the taxpayer involved. 447 However, the taxpayer may not petition to have the just, 448 assessed, or taxable value of the previous homestead changed. 449 (c) The value adjustment board in the county where the 450 previous homestead was located shall set the petition for 451 hearing and notify the taxpayer, the property appraiser in the 452 county where the previous homestead was located, the property 453 appraiser in the county where the new homestead is located, and 454 thevalue adjustmentboard in that county, andshallhear the 455 appeal. Such appeal shall be heard by aan attorneyspecial 456 magistrate who is licensed to practice law if thevalue457adjustmentboard in the county where the previous homestead was 458 located uses special magistrates. The taxpayer may attend such 459 hearing and may present evidence, but need not do so. Thevalue460adjustmentboard in the county where the previous homestead was 461 located shall issue a decision and send a copy of the decision 462 to all affected parties simultaneouslythe value adjustment463board in the county where the new homestead is located. 464 (d) In hearing the appeal in the county where the new 465 homestead is located, that value adjustment board shall consider 466 the decision of thevalue adjustmentboard in the county where 467 the previous homestead was located on the issues pertaining to 468 the previous homestead and on the amount of any assessment 469 reduction for which the taxpayer qualifies. Thevalue adjustment470 board in the county where the new homestead is located may not 471 hold its hearing until it has received the decision from the 472value adjustmentboard in the county where the previous 473 homestead was located. 474 (e) In any circuit court proceeding to review the decision 475 of the value adjustment board in the county where the new 476 homestead is located, the court may also review the decision of 477 thevalue adjustmentboard in the county where the previous 478 homestead was located. 479 Section 5. Section 194.013, Florida Statutes, is amended to 480 read: 481 194.013 Filing fees for petitions; disposition; waiver.— 482 (1)If so required by resolution of the value adjustment483board,A petition filed pursuant to s. 194.011 or s. 484 193.461(3)(a) mustshallbe accompanied by a filing fee to be 485 paid to the clerk of the value adjustment board in an amount 486 determined by the board not to exceed $15 for each separate 487 parcel of property, real or personal, covered by the petition 488 and subject to appeal. However, ano suchfiling fee is notmay489berequired forwith respect toan appeal from the disapproval 490 of homestead exemption under s. 196.151 or from the denial of 491 tax deferral under s. 197.2425. Only a single filing fee shall 492 be charged forunder this section as toany particular parcel of 493 property despite the existence of multiple issues and hearings 494 pertaining to such parcel. For joint petitions filed pursuant to 495 s. 194.011(3)(e) or (f), a single filing fee shall be charged. 496 Such fee shall be calculated as the cost of the value adjustment 497 board special magistrate for the time involved in hearing the 498 joint petition and mayshallnot exceed $5 per parcel. TheSaid499 fee shallis tobe proportionately paid by affected parcel 500 owners. 501 (2) The value adjustment board shall waive the filing fee 502 forwith respect toa petition filed by a taxpayer who 503 demonstratesat the time of filing, by an appropriate 504 certificate or other documentation issued by the Department of 505 Children and FamiliesFamily Services and submitted with the506petition, that he or shethe petitioneristhenan eligible 507 recipient of temporary assistance under chapter 414. 508 (3) All filing fees imposed under this section shall be 509 paid to the clerk of the value adjustment board at the time of 510 filing. If such fees are not paid at that time, the petition 511 shall be deemed invalid andshall berejected. If the taxpayer 512 or the taxpayer’s representative successfully petitions the 513 board, the filing fee shall be refunded. 514 (4) All filing fees collected by the clerk shall be 515 allocated and usedutilizedto defray, to the extent possible, 516 the costs incurred in connection with the administration and 517 operation of the value adjustment board. 518 Section 6. Paragraph (d) is added to subsection (1) of 519 section 194.014, Florida Statutes, and subsection (2) of that 520 section, is amended to read: 521 194.014 Partial payment of ad valorem taxes; proceedings 522 before value adjustment board.— 523 (1) 524 (d) The value adjustment board shall report annually, by 525 April 25, on a form prescribed by the department, to the 526 department, the property appraiser, and the governing body of 527 the county the total number of petitions denied for failure to 528 make the payment required under this subsection. 529 (2) If the value adjustment board determines that the 530 petitioner owes ad valorem taxes in excess of the amount paid, 531 the unpaid amount accrues interest at the rate of 12 percent per 532 year from the date the taxes became delinquent pursuant to s. 533 197.333 until the unpaid amount is paid. If thevalue adjustment534 board determines that a refund is due, the overpaid amount 535 accrues interest at the rate of 12 percent per year from the 536 date the taxes became delinquent pursuant to s. 197.333 until a 537 refund is paid. Interest does not accrue on amounts paid in 538 excess of 100 percent of the current taxes due as provided on 539 the tax notice issued pursuant to s. 197.322. If the interest 540 owed on a refund is improperly withheld, the taxpayer may seek a 541 judgment and if the court finds the taxpayer is owed interest, 542 the court shall levy a penalty payable to the taxpayer equal to 543 100 percent of the amount of interest owed to the taxpayer. 544 Section 7. Section 194.015, Florida Statutes, is amended to 545 read: 546 194.015 Value adjustment board.—There is hereby createdA 547 value adjustment board is established inforeach county, which 548 shall consist of two members elected fromofthe governing body 549 of the countyas elected from the membership of the board of550said governing body, one of whom shall be elected chairperson;,551andone memberof the school board aselected from the 552 membership of the school board;,and two citizen members, one of 553 whom shall be appointed by the governing body of the county and 554 must own homestead property within the county, and one of whom 555 must be appointed by the school board and must own a business 556 occupying commercial spacelocatedwithin the school district. A 557 citizen member may not be a member or an employee of aany558 taxing authority, and may not be a person who represents 559 property owners in ananyadministrative or judicial review of 560 property taxes. The members of the board may be temporarily 561 replaced by other members of the respective boards uponon562 appointment by their respective chairpersons. 563 (1) Value adjustment board members, special magistrates, 564 and staff are public officers for the purposes of chapter 112 565 and are subject to the jurisdiction of the Commission on Ethics. 566 (2) Any three membersshallconstitute a quorum of the 567 board, except that each quorum must include at least one member 568 of thesaidgoverning board of the county, at least one member 569 of the school board, and at least one citizen member.and no570meeting ofThe board may not meet in the absence ofshalltake571place unlessa quorumis present. 572 (3) Members of the board may receivesuchper diem 573 compensation as provided under s. 112.061is allowed by law for574state employeesif both bodies elect to allow such compensation. 575 (4) The clerk of the governing body of the county shall be 576 the clerk of the value adjustment board. 577 (5) The board shall appoint private counsel who has 578 practiced law for more thanover5 years and who shall receive 579 such compensation as may be established by the board. The 580 private counsel may not represent the property appraiser, the 581 tax collector, any taxing authority, or any property owner in an 582anyadministrative or judicial review of property taxes.No583meeting ofThe board may not meetshalltake placeunless 584 counsel to the board is present. 585 (6) Two-fifths of the expenses of the value adjustment 586 board shall be borne by the district school board and three 587 fifths by the district county commission. 588 Section 8. Subsections (1) and (2) of section 194.032, 589 Florida Statutes, are amended to read: 590 194.032 Hearing purposes; timetable.— 591 (1)(a)Upon approval of all or any part of the assessment 592 rolls by the department, the value adjustment board may convene 593 hearings and shall meet withinnot earlierthan 30 days and not594later than60 days afterthemailingofthe notice provided in 595 s. 194.011(1); however, no board hearing shall be held before596approval of all or any part of the assessment rolls by the597Department of Revenue. 598 (a) The board shall meet for the following purposes: 599 1. Hearing petitions relating to assessments filed pursuant 600 to s. 194.011(3). 601 2. Hearing complaints relating to homestead exemptions as 602 provided for under s. 196.151. 603 3. Hearing appeals from exemptions denied, or disputes 604 arising from exemptions granted, upon the filing of exemption 605 applications under s. 196.011. 606 4. Hearing appeals concerning ad valorem tax deferrals and 607 classifications. 608 (b)Notwithstanding the provisions of paragraph (a),The 609 value adjustment board may meet before departmentpriorto the610 approval of the assessment rollsby the department ofRevenue,611but not earlier than July 1,to hear appeals pertaining to the 612 denial by the property appraiser of exemptions, agricultural and 613 high-water recharge classifications, classifications as historic 614 property used for commercial or certain nonprofit purposes, and 615 deferrals under subparagraphs (a)2., 3., and 4.In such event,616 However, the board may not certifyanyassessments under s. 617 193.122 until the departmentof Revenuehas approved the 618 assessments in accordance with s. 193.1142 and all hearings have 619 been held with respect to the particular parcel under appeal. 620 (c)In no event mayA hearing may not be held pursuant to 621 this subsection relative to valuation issues beforeprior to622completion ofthe hearings required under s. 200.065(2)(c) are 623 completed. 624 (2)(a) The clerk of the governing body of the county shall 625 prepare a schedule of appearances before the value adjustment 626 board based on petitions timely filed with the clerkhim or her. 627 The clerk shall notify each petitioner of the scheduled time of 628 his or her appearance at least 25 calendar days before the day 629 of the scheduled appearance. The notice must indicate whether 630 the petition has been scheduled to be heard at a particular time 631 or during a block of time, which must be clearly specified in 632 the notice.If the petition has been scheduled to be heard633within a block of time, the beginning and ending of that block634of time must be indicated on the notice; however, as provided in635paragraph (b), a petitioner may not be required to wait for more636than a reasonable time, not to exceed 2 hours, after the637beginning of the block of time.If the petitioner checked the638appropriate box on the petition form to request a copy of the639property record card containing relevant information used in640computing the current assessment, the property appraiser must641provide the copy to the petitioner upon receipt of the petition642from the clerk regardless of whether the petitioner initiates643evidence exchange, unless the property record card is available644online from the property appraiser.Upon receipt of the notice, 645 the petitioner may reschedule the hearing oncea single timeby 646 submitting to the clerk a written request to reschedule,at 647 least 5 calendar days before the day of the originally scheduled 648 hearing. 649 (b) A petitioner may not be required to wait for more than 650a reasonable time, not to exceed2 hours, after the scheduled 651 time for the hearing to commence. If the hearing is not 652 commenced within 2 hoursthat time, the petitioner may inform 653 the clerkchairperson of the meetingthat he or she intends to 654 leave. If the petitioner leaves, the clerk shall reschedule the 655 hearing, and the rescheduling is not considered to be a request 656 to reschedule as provided in paragraph (a). 657 (c) Neither party may be denied sufficient time to present 658 and defend its case; however, the board or a special magistrate 659 may determine the reasonableness of a party’s request for time. 660 (d)(c)If the board failsFailureon three occasions with 661 respect to any single tax year to convene at the scheduled time, 662of meetings of the board is grounds for removal from office by663 the Governor may remove the members of the board from office for 664 neglect of duties. 665 Section 9. Section 194.034, Florida Statutes, is amended to 666 read: 667 194.034 Hearing procedures; rules.— 668 (1)(a)Petitioners before the value adjustment board may be 669 represented by an attorney or agent and present testimony and 670 other evidence. The property appraiser or his or her authorized 671 representatives may be represented by an attorney in defending 672 the property appraiser’s assessment or opposing an exemption and 673 may present testimony and other evidence. The property appraiser 674 or his or her authorized representative, each petitioner, and 675 all witnesses areshall berequired, upon the request of either 676 party, to testify under oath as administered by the special 677 magistrate or chairperson of the board. Hearings shall be 678 conducted in the manner prescribed by rules of the department, 679 which mustrules shallinclude the introduction of rebuttal 680 evidence and the right of cross-examination of aanywitness. 681 (a)(b)Nothing herein shall precludeAn aggrieved taxpayer 682 may contestfrom contestinghis or her assessment in the manner 683 provided underbys. 194.171, regardless of whetheror nothe or 684 she has initiated an action pursuant to s. 194.011. 685 (b)(c)The rules mustshallprovide thatnoevidence may 686 notshallbe considered by the board except when presented 687 during the time scheduled for the petitioner’s hearing or at a 688 time when the petitioner has been given reasonable notice; that 689 a verbatim record of the proceedings shall be made, and proof of 690 any documentary evidence presented shall be preserved and made 691 available to the departmentof Revenue, if requested; and that 692 further judicial proceedings shall be as provided in s. 194.036. 693(d) Notwithstanding the provisions of this subsection, no694petitioner may present for consideration, nor may aboard or695special magistrate accept for consideration, testimony or other696evidentiary materials that were requested of the petitioner in697writing by the property appraiser of which the petitioner had698knowledge and denied to the property appraiser. 699 (c)(e)Chapter 120 does not apply to hearings of thevalue700adjustmentboard. 701 (d)(f)An assessment may not be contested until a return 702 required underbys. 193.052 has been filed. 703 (e) A property appraiser’s request for information during 704 the tax roll development process is not considered a request for 705 information to be used for the defense of a proposed assessment 706 and may not be the basis for excluding a taxpayer’s evidence in 707 a board hearing. 708 (2) UnlessIn each case, except ifthe complaint is 709 withdrawn by the petitioner orifthe complaint is acknowledged 710 as correct by the property appraiser, the value adjustment board 711 shall render a written decision in each case. All such decisions 712 shall be issued within 30 business20 calendardays after the 713 hearinglast day the board is in session under s. 194.032. The 714 decision of the board must contain findings of fact and 715 conclusions of law and must include reasons for upholding or 716 overturning the determination of the property appraiser. If a 717 special magistrate has been appointed, the recommendations of 718 the special magistrate shall be considered by the board. The 719 clerk, upon issuance of a decision, shall, on a form provided by 720 the departmentof Revenue, simultaneously notify each taxpayer 721 and the property appraiser of the decision of the board. This 722 notification shall be by first-class mail or by electronic means 723 if selected by the taxpayer on the originally filed petition. If 724 requested by the Department of Revenue, the clerk shall provide 725 to the department a copy of the decision or information relating 726 to the tax impact of the findings and results of the board as 727 described in s. 194.037 in the manner and form requested. 728 (3) Appearance before an advisory board or agency created 729 by the county may not berequired asa prerequisite condition to 730 appearing before the value adjustment board. 731 (4) A condominium homeowners’ association may appear before 732 the board to present testimony and evidence regarding the 733 assessment of condominium units thatwhichthe association 734 represents. Such testimony and evidence shall be considered by 735 the board with respect to hearing petitions filed by individual 736 condominium unit owners, unless the owner requests otherwise. 737 (5) For the purposes of reviewingreview ofa petition, the 738 board may consider assessments among comparable properties 739 within the same countyhomogeneous areas or neighborhoods. 740 (6) For purposes of hearing joint petitions filed pursuant 741 to s. 194.011(3)(e), each included parcel shall be considered by 742 the board as a separate petition. Suchseparatepetitions shall 743 be heard consecutively by the board and,.if a special 744 magistrate is appointed,such separate petitionsshallallbe 745 assigned to the same special magistrate. 746 Section 10. Section 194.035, Florida Statutes, is amended 747 to read: 748 194.035 Special magistrates; property evaluators.— 749 (1) Special magistrates shall be appointed for the purposes 750 of taking testimony and making recommendations to the value 751 adjustment board. The board may act upon such recommendations 752 without further hearing. Special magistrates shall accurately 753 and completely preserve all testimony and, in making 754 recommendations to the board, shall include proposed findings of 755 fact, conclusions of law, and reasons for upholding or 756 overturning the determination of the property appraiser. 757 (a) In counties having a population of more than 75,000, 758 the board shall appoint the special magistrates for the purpose759of taking testimony and making recommendations to the board,760which recommendations the board may act upon without further761hearing.These special magistrates may not be elected or762appointed officials or employees of the county but shall be763selected from a list of those qualified individuals who are764willing to serve as special magistrates. Employees and elected765or appointed officials of a taxing jurisdiction or of the state766may not serve as special magistrates. The clerk of the board767shall annually notify such individuals or their professional768associations to make known to them that opportunities to serve769as special magistrates exist.770 (b) The Department of Revenue shall provide a list of 771 qualified special magistrates to aanycounty with a population 772 of 75,000 or less. Subject to appropriation, the department 773 shall reimburse such counties for compensation paid to the 774 special magistratewith a population of 75,000 or less for775payments made to special magistrates appointed for the purpose776of taking testimony and making recommendations to the value777adjustment board pursuant to this section. The department shall 778 establish a reasonable range for paymentsper caseto special 779 magistrates based on such payments in other counties. Requests 780 for reimbursement of payments exceedingoutsidethis range must 781shallbe justified by the county. If the total of all requests 782 for reimbursement in any year exceeds the amount available 783 pursuant to this section, payments to all counties shall be 784 prorated accordingly. If a county having a population less than 785 75,000 does not appoint a special magistrate to hear each 786 petition, the person or persons designated to hear petitions 787 before thevalue adjustmentboard or the attorney appointed to 788 advise thevalue adjustmentboard shall attend the training 789 provided pursuant to subsection (5)(3), regardless of whether 790 the person would otherwise be required to attend, but is not 791shall not berequired to pay the tuition feespecified in792subsection (3). 793 (c) The expense of hearings before magistrates and 794 compensation for special magistrates not reimbursed by the 795 department shall be borne three-fifths by the board of county 796 commissioners and two-fifths by the district school board. 797 Special magistrates may be compensated only by an hourly wage, 798 and not by a lump sum or a fee-for-service payment. 799 (2) A person who has 3 years of relevant experience and who 800 has completed the training provided by the department under 801 subsection (5) may be appointed as a special magistrate. 802 However: 803 (a) A special magistrate appointed to hear issues of 804 exemptions and classifications mustshallbe a member of The 805 Florida Bar with at leastno less than5 years’ experience in 806 the area of ad valorem taxation. 807 (b) A special magistrate appointed to hear issues regarding 808 the valuation of real estate mustshallbe a state-certified 809state certifiedreal estate appraiser with at leastnot less810than5 years’ experience in real property valuation. 811 (c) A special magistrate appointed to hear issues regarding 812 the valuation of tangible personal property mustshallbe a 813 designated member of a nationally recognized appraiser’s 814 organization with at leastnot less than5 years’ experience in 815 tangible personal property valuation.A special magistrate need816not be a resident of the county in which he or she serves.817 (3) Special magistrates shall be selected from a list of 818 qualified individuals who are willing to serve as special 819 magistrates. A special magistrate need not be a resident of the 820 county in which he or she serves. Employees and elected or 821 appointed officials of the county, a taxing district of the 822 county, or the state may not serve as special magistrates. A 823 special magistrate may not represent a person before the value 824 adjustment board in any tax year during which he or she has 825 served that board as a special magistrate. The clerk of the 826 board shall annually notify such individuals or the respective 827 professional associations of the opportunities to serve as a 828 special magistrate. 829 (a) Before appointing a special magistrate, thea value830adjustmentboard shall verify the special magistrate’s 831 qualifications. Thevalue adjustmentboard shall ensure that the 832 selection of special magistrates is based solely upon the 833 experience and qualifications of the special magistrate and is 834 not influenced by the property appraiser. 835 (b) A special magistrate who is a licensed professional and 836 who uses that license as a means to obtain the position of 837 special magistrate is subject to discipline under his or her 838 professional license for actions undertaken as a special 839 magistrate relevant to that license.The special magistrate840shall accurately and completely preserve all testimony and, in841making recommendations to the value adjustment board, shall842include proposed findings of fact, conclusions of law, and843reasons for upholding or overturning the determination of the844property appraiser. The expense of hearings before magistrates845and any compensation of special magistrates shall be borne846three-fifths by the board of county commissioners and two-fifths847by the school board.848 (4)(2)The value adjustment board of each county may employ 849 qualified property appraisers or evaluators to appear before the 850value adjustmentboard at athatmeeting of the board which is 851 held for the purpose of hearing complaints. Such property 852 appraisers or evaluators shall present testimony as to the just 853 value of any property for which the valueof whichis contested 854 before the board and shall submit to examination by the board, 855 the taxpayer, and the property appraiser. 856 (5)(3)The department shall provide and conduct training 857 for special magistrates at least once each state fiscal year in 858 at least five locations throughout the state. Such training must 859shallemphasize the department’s standard measures of value, 860 including the guidelines for real and tangible personal 861 property.Notwithstanding subsection (1), a person who has 3862years of relevant experience and who has completed the training863provided by the department under this subsection may be864appointed as a special magistrate.The training mustshallbe 865 open to the public. The department shall charge tuitionfeesto 866 attendeesany person attendingthistrainingin an amount 867 sufficient to fund the department’s costs to conductall aspects868ofthe training. The department shall deposit the fees collected 869 into the Certification Program Trust Fund pursuant to s. 870 195.002(2). 871 Section 11. This act applies to tax years beginning on or 872 after January 1, 2015. 873 Section 12. This act shall take effect July 1, 2014.