October 24, 2020
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HB 1993

1
A bill to be entitled
2An act relating to property tax administration; creating
3s. 193.017, F.S.; providing for assessment of property
4used for affordable housing and subject to a low-income
5housing tax credit; providing criteria and limitations;
6amending s. 193.501, F.S.; prohibiting restrictions on
7normal use and maintenance for outdoor recreational
8purposes of lands covenanted and used for such purposes;
9amending s. 194.011, F.S.; revising procedural
10requirements for petitioners and property appraisers with
11respect to providing evidence lists and documentation for
12proceedings of the value adjustment board; amending s.
13194.032, F.S.; requiring earlier notification of a
14petitioner of a scheduled appearance before the value
15adjustment board; amending s. 194.181, F.S.; revising
16provisions specifying parties to a tax suit to include
17persons contractually responsible for payment of property
18taxes; designating the tax collector as the defendant with
19respect to questions relating to applications for tax
20deeds; amending s. 195.062, F.S.; authorizing the
21Department of Revenue to provide additional information in
22its update of the manual of instructions for property
23appraisers and other officials; amending s. 196.196, F.S.;
24providing for certain property used as a bar or restaurant
25by certain veterans' organizations to qualify for
26exemption under charitable, religious, scientific, or
27literary exemption provisions; amending s. 197.502, F.S.;
28defining the term "contiguous" for purposes of ch. 197,
29F.S.; providing that submerged sovereignty lands are not
30contiguous for purposes of certain notice requirements;
31requiring that a search of official records for purposes
32of obtaining a tax deed be made by a direct and inverse
33search; authorizing the tax collector to contract for
34higher limits of liability than otherwise provided;
35creating s. 689.261, F.S.; requiring a seller to give
36notice to the prospective purchaser of homestead property
37concerning ad valorem taxes on the property; specifying
38the form of notice; repealing s. 373.516, F.S., relating
39to the assessment of rights-of-way of railroads and other
40public service corporations; providing an effective date.
41
42Be It Enacted by the Legislature of the State of Florida:
43
44     Section 1.  Section 193.017, Florida Statutes, is created
45to read:
46     193.017  Low-income housing tax credit.--Property used for
47affordable housing which has received a low-income housing tax
48credit from the Florida Housing Finance Corporation, as
49authorized by s. 420.5099, shall be assessed under s. 193.011
50and, consistent with s. 420.5099(5) and (6), pursuant to this
51section.
52     (1)  The tax credits granted and the financing generated by
53the tax credits may not be considered as income to the property.
54     (2)  The actual rental income from rent-restricted units in
55such a property shall be recognized by the property appraiser.
56     (3)  Any costs paid for by tax credits and costs paid for
57by additional financing proceeds received under chapter 420 may
58not be included in the valuation of the property.
59     (4)  If an extended low-income housing agreement is filed
60in the official public records of the county in which the
61property is located, the agreement, and any recorded amendment
62or supplement to the agreement, shall be considered a land-use
63regulation and a limitation on the highest and best use of the
64property during the term of the agreement, amendment, or
65supplement.
66     Section 2.  Paragraph (b) of subsection (1) of section
67193.501, Florida Statutes, is amended to read:
68     193.501  Assessment of lands subject to a conservation
69easement, environmentally endangered lands, or lands used for
70outdoor recreational or park purposes when land development
71rights have been conveyed or conservation restrictions have been
72covenanted.--
73     (1)  The owner or owners in fee of any land subject to a
74conservation easement as described in s. 704.06(1); land
75qualified as environmentally endangered pursuant to paragraph
76(6)(i) and so designated by formal resolution of the governing
77board of the municipality or county within which such land is
78located; land designated as conservation land in a comprehensive
79plan adopted by the appropriate municipal or county governing
80body; or any land which is utilized for outdoor recreational or
81park purposes may, by appropriate instrument, for a term of not
82less than 10 years:
83     (b)  Covenant with the governing board of any public agency
84in this state within which the land is located, or with the
85Board of Trustees of the Internal Improvement Trust Fund, or
86with a charitable corporation or trust as described in s.
87704.06(3), that such land be subject to one or more of the
88conservation restrictions provided in s. 704.06(1) or not be
89used by the owner for any purpose other than outdoor
90recreational or park purposes. If land is covenanted and used
91for an outdoor recreational purpose, the normal use and
92maintenance of the land for that purpose, consistent with the
93covenant, shall not be restricted.
94     Section 3.  Subsection (4) of section 194.011, Florida
95Statutes, is amended to read:
96     194.011  Assessment notice; objections to assessments.--
97     (4)(a)  At least 15 10 days before the hearing, the
98petitioner shall provide to the property appraiser a list of
99evidence to be presented at the hearing, together with copies of
100all documentation to be considered by the value adjustment board
101and a summary of evidence to be presented by witnesses.
102     (b)  No later than 7 5 days before the hearing, if after
103the petitioner has provided provides the information required
104under paragraph (a), and if requested in writing by the
105petitioner, the property appraiser shall provide to the
106petitioner a list of evidence to be presented at the hearing,
107together with copies of all documentation to be considered by
108the value adjustment board and a summary of evidence to be
109presented by witnesses. The evidence list must contain the
110property record card if provided by the clerk. Failure of the
111property appraiser to timely comply with the requirements of
112this paragraph shall result in a rescheduling of the hearing.
113     Section 4.  Subsection (2) of section 194.032, Florida
114Statutes, is amended to read:
115     194.032  Hearing purposes; timetable.--
116     (2)  The clerk of the governing body of the county shall
117prepare a schedule of appearances before the board based on
118petitions timely filed with him or her. The clerk shall notify
119each petitioner of the scheduled time of his or her appearance
120no less than 25 20 calendar days prior to the day of such
121scheduled appearance. Upon receipt of this notification, the
122petitioner shall have the right to reschedule the hearing a
123single time by submitting to the clerk of the governing body of
124the county a written request to reschedule, no less than 5
125calendar days before the day of the originally scheduled
126hearing. A copy of the property record card containing relevant
127information used in computing the taxpayer's current assessment
128shall be included with such notice, if said card was requested
129by the taxpayer. Such request shall be made by checking an
130appropriate box on the petition form. No petitioner shall be
131required to wait for more than 4 hours from the scheduled time;
132and, if his or her petition is not heard in that time, the
133petitioner may, at his or her option, report to the chairperson
134of the meeting that he or she intends to leave; and, if he or
135she is not heard immediately, the petitioner's administrative
136remedies will be deemed to be exhausted, and he or she may seek
137further relief as he or she deems appropriate. Failure on three
138occasions with respect to any single tax year to convene at the
139scheduled time of meetings of the board shall constitute grounds
140for removal from office by the Governor for neglect of duties.
141     Section 5.  Subsections (1) and (3) of section 194.181,
142Florida Statutes, are amended to read:
143     194.181  Parties to a tax suit.--
144     (1)  The plaintiff in any tax suit shall be:
145     (a)  The taxpayer or other person contesting the assessment
146of any tax, the payment of which he or she is responsible for
147under the law or a person who is responsible for the entire tax
148payment pursuant to a contract and has the written consent of
149the property owner, or the condominium association, cooperative
150association, or homeowners' association as defined in s. 723.075
151which operates the units subject to the assessment; or
152     (b)  The property appraiser pursuant to s. 194.036.
153     (3)  In any suit involving the collection of any tax on
154property, as well as questions relating to tax certificates or
155applications for tax deeds, the tax collector charged under the
156law with collecting such tax shall be the defendant.
157     Section 6.  Subsection (1) of section 195.062, Florida
158Statutes, is amended to read:
159     195.062  Manual of instructions.--
160     (1)  The department shall prepare and maintain a current
161manual of instructions for property appraisers and other
162officials connected with the administration of property taxes.
163This manual shall contain all:
164     (a)  Rules and regulations.
165     (b)  Standard measures of value.
166     (c)  Forms and instructions relating to the use of forms
167and maps.
168
169Consistent with s. 195.032, the standard measures of value shall
170be adopted in general conformity with the procedures set forth
171in s. 120.54, but shall not have the force or effect of such
172rules and shall be used only to assist tax officers in the
173assessment of property as provided by s. 195.002. Guidelines may
174be updated annually to incorporate new market data, which may be
175in tabular form, technical changes, changes indicated by
176established decisions of the Supreme Court and, if a summary of
177justification is set forth in the notice required under s.
178120.54, other changes relevant to appropriate assessment
179practices or standard measurement of value. Such new data may be
180incorporated into the guidelines on the approval of the
181executive director if after notice in substantial conformity
182with s. 120.54 there is no objection filed with the department
183within 45 days, and the procedures set forth in s. 120.54 do not
184apply.
185     Section 7.  Subsection (3) of section 196.196, Florida
186Statutes, is amended to read:
187     196.196  Determining whether property is entitled to
188charitable, religious, scientific, or literary exemption.--
189     (3)  Except as otherwise provided herein, property claimed
190as exempt for literary, scientific, religious, or charitable
191purposes which is used for profitmaking purposes shall be
192subject to ad valorem taxation. Use of property for functions
193not requiring a business or occupational license conducted by
194the organization at its primary residence, the revenue of which
195is used wholly for exempt purposes, shall not be considered
196profit making. In this connection the playing of bingo on such
197property shall not be considered as using such property in such
198a manner as would impair its exempt status. Portions of property
199owned and used by a not-for-profit veterans' organization or
200post which holds a current exemption from federal income tax
201under s. 501(c)(19)(C) of the Internal Revenue Code for a bar or
202restaurant shall not be considered profitmaking and shall be
203exempt as long as no part of the net earnings inure to the
204benefit of any individual and any net earnings from the
205operation are used in furtherance of the organization's
206charitable, educational, literary, scientific, or religious
207purposes.
208     Section 8.  Subsection (4) and paragraph (a) of subsection
209(5) of section 197.502, Florida Statutes, are amended to read:
210     197.502  Application for obtaining tax deed by holder of
211tax sale certificate; fees.--
212     (4)  The tax collector shall deliver to the clerk of the
213circuit court a statement that payment has been made for all
214outstanding certificates or, if the certificate is held by the
215county, that all appropriate fees have been deposited, and
216stating that the following persons are to be notified prior to
217the sale of the property:
218     (a)  Any legal titleholder of record if the address of the
219owner appears on the record of conveyance of the lands to the
220owner. However, if the legal titleholder of record is the same
221as the person to whom the property was assessed on the tax roll
222for the year in which the property was last assessed, then the
223notice may only be mailed to the address of the legal
224titleholder as it appears on the latest assessment roll.
225     (b)  Any lienholder of record who has recorded a lien
226against the property described in the tax certificate if an
227address appears on the recorded lien.
228     (c)  Any mortgagee of record if an address appears on the
229recorded mortgage.
230     (d)  Any vendee of a recorded contract for deed if an
231address appears on the recorded contract or, if the contract is
232not recorded, any vendee who has applied to receive notice
233pursuant to s. 197.344(1)(c).
234     (e)  Any other lienholder who has applied to the tax
235collector to receive notice if an address is supplied to the
236collector by such lienholder.
237     (f)  Any person to whom the property was assessed on the
238tax roll for the year in which the property was last assessed.
239The certificate shall be signed by the collector and the
240collector's seal affixed. The collector may purchase a
241reasonable bond for errors and omissions of his or her office in
242making such certificate.
243     (g)  Any lienholder of record who has recorded a lien
244against a mobile home located on the property described in the
245tax certificate if an address appears on the recorded lien and
246if the lien is recorded with the clerk of the circuit court in
247the county where the mobile home is located.
248     (h)  Any legal titleholder of record of property that is
249contiguous to the property described in the tax certificate,
250when the property described is either submerged land or common
251elements of a subdivision, if the address of the titleholder of
252contiguous property appears on the record of conveyance of the
253land to that legal titleholder. However, if the legal
254titleholder of property contiguous to the property described in
255the tax certificate is the same as the person to whom the
256property described in the tax certificate was assessed on the
257tax roll for the year in which the property was last assessed,
258the notice may be mailed only to the address of the legal
259titleholder as it appears on the latest assessment roll. As used
260in this chapter, the term "contiguous" means touching, meeting,
261or joining at the surface or border, other than at a corner or a
262single point, and not separated by submerged lands. Submerged
263lands lying below the ordinary high-water mark which are
264sovereignty lands are not part of the upland contiguous property
265for purposes of notification.
266
267The statement must be signed by the tax collector, with the tax
268collector's seal affixed. The tax collector may purchase a
269reasonable bond for errors and omissions of his or her office in
270making such statement. The search of the official records must
271be made by a direct and inverse search. The term "direct" means
272the index in straight and continuous alphabetic order by
273grantor. The term "inverse" means the index in straight and
274continuous alphabetic order by grantee.
275     (5)(a)  The tax collector may contract with a title company
276or an abstract company at a reasonable fee to provide the
277minimum information required in subsection (4), consistent with
278rules adopted by the department. If additional information is
279required, the tax collector must make a written request to the
280title or abstract company stating the additional requirements.
281The tax collector may select any title or abstract company,
282regardless of its location, as long as the fee is reasonable,
283the minimum information is submitted, and the title or abstract
284company is authorized to do business in this state. The tax
285collector may advertise and accept bids for the title or
286abstract company if he or she considers it appropriate to do so.
287     1.  The ownership and encumbrance report must be printed or
288typed on stationery or other paper showing a letterhead of the
289person, firm, or company that makes the search, and the
290signature of the person who makes the search or of an officer of
291the firm must be attached. The tax collector is not liable for
292payment to the firm unless these requirements are met.
293     2.  The tax collector may not accept or pay for any title
294search or abstract if no financial responsibility is assumed for
295the search. However, reasonable restrictions as to the liability
296or responsibility of the title or abstract company are
297acceptable. Notwithstanding s. 627.7843(3), the tax collector
298may contract for higher maximum liability limits.
299     3.  In order to establish uniform prices for ownership and
300encumbrance reports within the county, the tax collector shall
301ensure that the contract for ownership and encumbrance reports
302include all requests for title searches or abstracts for a given
303period of time.
304     Section 9.  Section 689.261, Florida Statutes, is created
305to read:
306     689.261  Sale of homestead property; disclosure of ad
307valorem taxes to prospective purchaser.--
308     (1)  A prospective purchaser of residential property must
309be presented a disclosure summary at or before executing the
310contract for sale. Unless a substantially similar disclosure
311summary is included in the contract for sale, a separate
312disclosure summary must be attached to the contract for sale.
313The disclosure summary, whether separate or included in the
314contract, must be in a form substantially similar to the
315following:
316
317
PROPERTY TAX DISCLOSURE SUMMARY
318
319BUYER SHOULD NOT RELY ON THE SELLER'S CURRENT PROPERTY
320TAXES AS THE AMOUNT OF PROPERTY TAXES THAT THE BUYER MAY
321BE OBLIGATED TO PAY IN THE YEAR SUBSEQUENT TO PURCHASE. A
322CHANGE OF OWNERSHIP OR PROPERTY IMPROVEMENTS TRIGGERS
323REASSESSMENTS OF THE PROPERTY THAT COULD RESULT IN HIGHER
324PROPERTY TAXES. IF YOU HAVE ANY QUESTIONS CONCERNING
325VALUATION AND AD VALOREM TAXES, PLEASE CONTACT YOUR
326COUNTY PROPERTY APPRAISER.
327
328     (2)  Unless included in the contract, the disclosure must
329be provided by the seller. If the disclosure summary is not
330included in the contract for sale, the contract for sale must
331refer to and incorporate by reference the disclosure summary and
332all contracts for sale must include, in prominent language, a
333statement that the potential purchaser should not execute the
334contract until he or she has read the disclosure summary
335required by this section.
336     Section 10.  Section 373.516, Florida Statutes, is
337repealed.
338     Section 11.  This act shall take effect January 1, 2005.


CODING: Words stricken are deletions; words underlined are additions.
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