Bill Text: FL S1766 | 2011 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Assessment of Real Property/Challenge Proceedings
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2011-05-07 - Indefinitely postponed and withdrawn from consideration [S1766 Detail]
Download: Florida-2011-S1766-Introduced.html
Bill Title: Assessment of Real Property/Challenge Proceedings
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2011-05-07 - Indefinitely postponed and withdrawn from consideration [S1766 Detail]
Download: Florida-2011-S1766-Introduced.html
Florida Senate - 2011 SB 1766 By Senator Storms 10-00992A-11 20111766__ 1 A bill to be entitled 2 An act relating to proceedings to challenge the 3 assessment of real property for the purposes of ad 4 valorem taxation; amending s. 193.074, F.S.; deleting 5 a provision authorizing certain administrative bodies 6 having quasi-judicial powers from authorizing the 7 disclosure of confidential property tax returns; 8 providing that the disclosure of a confidential 9 property tax return without the written consent of the 10 taxpayer may be grounds for removal from office; 11 amending s. 194.011, F.S.; prohibiting the value 12 adjustment board from considering certain evidence or 13 documentation that was not timely disclosed; amending 14 s. 194.034, F.S.; deleting a provision prohibiting a 15 value adjustment board or special magistrate from 16 considering certain evidence from a petitioner which 17 was not timely provided to the property appraiser; 18 amending s. 195.027, F.S.; authorizing the trier of 19 fact in an administrative or judicial proceeding 20 challenging the assessment of nonhomestead property 21 from considering the financial records of a taxpayer 22 which the taxpayer failed to disclose as previously 23 required; requiring the property appraiser, the 24 Department of Revenue, and the Auditor General to 25 return a taxpayer’s financial records within 10 days 26 after receipt if requested by the taxpayer; requiring 27 the taxpayer to be notified and receive an explanation 28 of the purpose of sharing the taxpayer’s financial 29 records with certain entities authorized to have 30 access to those records; providing for application of 31 the act; providing an effective date. 32 33 Be It Enacted by the Legislature of the State of Florida: 34 35 Section 1. Section 193.074, Florida Statutes, is amended to 36 read: 37 193.074 Confidentiality of returns.—All returns of property 38 and returns required by former s. 201.022 submitted by the 39 taxpayer pursuant to law shall be deemed to be confidential in 40 the hands of the property appraiser, the clerk of the circuit 41 court, the department, the tax collector, the Auditor General, 42 and the Office of Program Policy Analysis and Government 43 Accountability, and their employees and persons acting under 44 their supervision and control, except upon court orderor order45of an administrative body having quasi-judicial powers in ad46valorem tax matters, and such returns are exempt from the 47 provisions of s. 119.07(1). The deliberate or intentional 48 disclosure of any such records without the written consent of 49 the taxpayer constitutes misfeasance or malfeasance and may be 50 grounds for removal from office. 51 Section 2. Subsection (4) of section 194.011, Florida 52 Statutes, is amended to read: 53 194.011 Assessment notice; objections to assessments.— 54 (4)(a) At least 15 days before the hearing the petitioner 55 mustshallprovide to the property appraiser a list of evidence 56 to be presented at the hearing, together with copies of all 57 documentation to be considered by the value adjustment board and 58 a summary of evidence to be presented by witnesses. 59 (b) At leastNo later than7 days before the hearing, if 60 the petitioner has provided the information required under 61 paragraph (a), and if requested in writing by the petitioner, 62 the property appraiser mustshallprovide to the petitioner a 63 list of evidence to be presented at the hearing, together with 64 copies of all documentation to be considered by the value 65 adjustment board and a summary of evidence to be presented by 66 witnesses. The evidence list must contain the property record 67 card if provided by the clerk.Failure of the property appraiser68to timely comply with the requirements of this paragraph shall69result in a rescheduling of the hearing.70 (c) The value adjustment board may not consider evidence or 71 documentation that the petitioner or property appraiser failed 72 to provide within the time specified in this subsection to the 73 other party. 74 Section 3. Section 194.034, Florida Statutes, is amended to 75 read: 76 194.034 Hearing procedures; rules.— 77 (1)(a) A petitionerPetitionersbefore the board may be 78 represented by an attorney or agent and present testimony and 79 other evidence. The property appraiser or his or her authorized 80 representativerepresentativesmay be represented by an attorney 81 in defending the property appraiser’s assessment or opposing an 82 exemption and may present testimony and other evidence. The 83 property appraiser, each petitioner, and all witnesses shall be 84 required, upon the request of either party, to testify under 85 oath as administered by the chairperson of the board. Hearings 86 shall be conducted in the manner prescribed by rules of the 87 department. The rules must allow a party to cross-examine, which88rules shall include the right of cross-examination ofany 89 witness. 90 (b) This section does not prohibitNothing herein shall91precludean aggrieved taxpayer from contesting his or her 92 assessment in circuit court pursuant tothe manner provided by93 s. 194.171, whether or not he or she has initiated an action 94 pursuant to s. 194.011. 95 (c) Hearings shall be conducted in the manner prescribed by 96 rules of the department. The rules must: 97 1. Allow a party to cross-examine any witness;The rules98shall provide that no evidence shall be considered by99 2. Prohibit the board from considering evidence except when 100 presented during the time scheduled for the petitioner’s hearing 101 or at a time when the petitioner has been given reasonable 102 notice; 103 3. Require the board to makethata verbatim record of the 104 proceedingsshall be made, to preserveandproof of any105 documentary evidence presented, and to make the evidenceshall106be preserved andmadeavailable to the Department of Revenue, if 107 requested; and 108 4. State that the petitioner may appeal the decision of the 109 board pursuant to s. 194.171 orfurther judicial proceedings110shall be as provided ins. 194.036. 111(d) Notwithstanding the provisions of this subsection, no112petitioner may present for consideration, nor may a board or113special magistrate accept for consideration, testimony or other114evidentiary materials that were requested of the petitioner in115writing by the property appraiser of which the petitioner had116knowledge and denied to the property appraiser.117 (d)(e)Chapter 120 does not apply to hearings of the value 118 adjustment board. 119 (e)(f)An assessment may not be contested until a return 120 required by s. 193.052 has been filed. 121 (2) In each case, except when a complaint is withdrawn by 122 the petitioner or is acknowledged as correct by the property 123 appraiser, the value adjustment board shall render a written 124 decision. All such decisions shall be issued within 20 calendar 125 days of the last day the board is in session under s. 194.032. 126 The decision of the board shall contain findings of fact and 127 conclusions of law and shall include reasons for upholding or 128 overturning the determination of the property appraiser. IfWhen129 a special magistrate ishas beenappointed, the recommendations 130 of the special magistrate mustshallbe considered by the board. 131 The clerk, upon issuance of the decisions, mustshall, on a form 132 provided by the Department of Revenue, notify by first-class 133 mail each taxpayer, the property appraiser, and the department 134 of the decision of the board. 135 (3)Appearance before an advisory board or agency created136byThe county may not require a taxpayer to appear before an 137 advisory board or agency created by the countybe requiredas a 138 prerequisite condition to appearing before the value adjustment 139 board. 140 (4) A condominium homeowners’ association may appear before 141 the board to present testimony and evidence regarding the 142 assessment of condominium units thatwhichthe association 143 represents. Such testimony and evidence mustshallbe considered 144 by the board with respect to hearing petitions filed by 145 individual condominium unit owners, unless the owner requests 146 otherwise. 147 (5) For the purposes of review of a petition, the board may 148 consider assessments among comparable properties within 149 homogeneous areas or neighborhoods. 150 (6) For purposes of hearing joint petitions filed pursuant 151 to s. 194.011(3)(e), each included parcel shall be considered by 152 the board as a separate petition. Such separate petitions shall 153 be heard consecutively by the board. If a special magistrate is 154 appointed, such separate petitions mustshall allbe assigned to 155 the same special magistrate. 156 Section 4. Subsection (3) of section 195.027, Florida 157 Statutes, is amended to read: 158 195.027 Rules and regulations.— 159 (3)(a) The rules and regulations shall provide procedures 160 whereby the property appraiser, the Department of Revenue, and 161 the Auditor General mayshall be able to obtainaccess, ifwhere162 necessary, thetofinancial records of a taxpayer relating to 163 nonhomestead property which records are required to make a 164 determination of the proper assessment as to the particular 165 property in question. Access to a taxpayer’s records shall be 166 provided only in those instances in which it is determined that 167 such records are necessary to determine either the 168 classification or the value of the taxable nonhomestead 169 property. Access shall be provided only to those records which 170 pertain to the property physically located in the taxing county 171 as of January 1 of each year and to the income from such 172 property generated in the taxing county for the year in which a 173 proper assessment is made. The failure of a taxpayer to provide 174 the financial records does not preclude the trier of fact in an 175 administrative or judicial proceeding from considering those 176 records to determine the just value of the taxpayer’s property. 177 All records produced by the taxpayer under this subsection are 178shall bedeemed to be confidential in the hands of the property 179 appraiser, the department, the tax collector, and the Auditor 180 General and mayshallnot be divulged to any person, firm, or 181 corporation, except upon court orderor order of an182administrative body having quasi-judicial powers in ad valorem183tax matters, and such records are exempt from the provisions of 184 s. 119.07(1). 185 (b) The rules prescribed by the department shall require 186 the property appraiser, the department, and the Auditor General 187 to return the financial records to the taxpayer within 10 days 188 after receipt if requested by the taxpayer. The rules shall also 189 require the property appraiser, the department, or the Auditor 190 General to provide advance notice to the taxpayer if the 191 taxpayer’s financial records are shared with another entity that 192 is authorized under this subsection to request access to those 193 records. The notice must include an explanation of the purpose 194 for sharing the records. 195 Section 5. This act shall take effect upon becoming a law, 196 and applies to all administrative or judicial proceedings to 197 challenge an assessment of real property pending or initiated on 198 or after that date.