August 24, 2019
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       Florida Senate - 2010                                     SB 346
       
       
       
       By Senator Dean
       
       
       
       
       3-00275A-10                                            2010346__
    1                        A bill to be entitled                      
    2         An act relating to working waterfront property;
    3         creating s. 193.704, F.S.; providing definitions;
    4         specifying properties that are eligible for
    5         classification as working waterfront property;
    6         requiring the assessment of working waterfront
    7         property based on current use; specifying a
    8         methodology for determining assessed value; requiring
    9         property appraisers to consider specified factors in
   10         assessing certain property; requiring an application
   11         for classification of property as working waterfront
   12         property; specifying application requirements;
   13         authorizing a property appraiser to approve an
   14         application not filed by a certain deadline due to
   15         extenuating circumstances; providing for waiver of
   16         annual application requirements; providing for loss of
   17         classification upon a change of ownership or use;
   18         requiring property owners to notify the property
   19         appraiser of changes in use or ownership of property;
   20         imposing a penalty for failure to notify the property
   21         appraiser of an event resulting in the unlawful or
   22         improper classification of property as working
   23         waterfront property; requiring imposition of tax liens
   24         to recover penalties and interest; providing for
   25         assessment of a portion of property within a working
   26         waterfront property that is not used as working
   27         waterfront property; requiring property appraisers to
   28         make a list relating to applications to certify
   29         property as working waterfront property; providing an
   30         appeal process for applications that have been denied;
   31         amending s. 195.073, F.S.; providing for the
   32         classification of land as working waterfront property
   33         on an assessment roll; providing an effective date.
   34  
   35  Be It Enacted by the Legislature of the State of Florida:
   36  
   37         Section 1. Section 193.704, Florida Statutes, is created to
   38  read:
   39         193.704 Working waterfront property; definitions;
   40  classification and assessment; denial of classification and
   41  appeal.—
   42         (1) DEFINITIONS.—For purposes of granting a working
   43  waterfront property classification under this section for
   44  January 1, 2011, and thereafter, the term:
   45         (a) “Accessible to the public” means routinely available to
   46  the public from sunrise to sunset, with or without charge, with
   47  appropriate accommodations, including, but not limited to,
   48  public parking or public boat ramps that are available for use
   49  by the general public.
   50         (b) “Commercial fishing facility” means docks, piers,
   51  processing houses, or other facilities which support a
   52  commercial fishing operation as defined in paragraph (c), or an
   53  aquaculture operation licensed under chapter 253.
   54         (c) “Commercial fishing operation” has the same meaning as
   55  that provided in s. 379.2351.
   56         (d) “Drystack” means a vessel storage facility or building
   57  in which storage spaces for vessels are available for use by the
   58  public on a first-come, first-served basis with no automatic
   59  renewal rights or conditions. The term excludes storage that is
   60  purchased, received, or rented as a result of homeownership or
   61  tenancy.
   62         (e) “Land used predominantly for commercial fishing
   63  purposes” means land used in good faith in a venture for-profit
   64  commercial fishing operation for the taking or harvesting of
   65  freshwater fish or saltwater products, as defined in s. 379.101,
   66  for which a commercial license to take, harvest, or sell such
   67  fish or products is required under chapter 379, or land used in
   68  an aquaculture operation authorized under ss. 253.67-253.75.
   69         (f) “Marina” means a licensed commercial facility that
   70  provides secured public moorings or drystacks for vessels on a
   71  first-come, first-served basis and with no automatic renewal
   72  rights or conditions. The term excludes mooring or storage that
   73  is purchased, received, or rented as a result of homeownership
   74  or tenancy.
   75         (g) “Marine manufacturing facility” means a facility that
   76  manufactures vessels for use in waters that are navigable.
   77         (h) “Marine vessel construction and repair facility” means
   78  a facility that constructs and repairs vessels that travel over
   79  waters that are navigable, including, but not limited to,
   80  shipyards and boatyards.
   81         (i) “Open to the public” means for hire to the general
   82  public and accessible during normal operating hours.
   83         (j) “Repair” includes retrofitting and maintenance of
   84  vessels.
   85         (k) “Support facility” means a facility that typically is
   86  colocated with marine vessel construction and repair facilities,
   87  including, but not limited to, shops, equipment, and salvage
   88  facilities.
   89         (l) “Water-dependent” means that the operations of a
   90  facility require direct access to water.
   91         (m) “Waterfront” means property that is on, over, or
   92  abutting waters that are navigable.
   93         (n) “Waters that are navigable” means any body of water
   94  that is subject to the ebb and flow of the tide, connects with
   95  continuous interstate waterway, has navigable capacity, and is
   96  actually navigable.
   97         (2) CLASSIFICATION AND ASSESSMENT; LOSS; PENALTY.—
   98         (a) The following waterfront properties are eligible for
   99  classification as working waterfront property:
  100         1. Land used predominantly for commercial fishing purposes.
  101         2. Land that is accessible to the public and used for
  102  vessel launches into waters that are navigable.
  103         3. Marinas and drystacks that are open to the public.
  104         4. Water-dependent marine manufacturing facilities.
  105         5. Water-dependent commercial fishing facilities.
  106         6. Water-dependent marine vessel construction and repair
  107  facilities and their support facilities.
  108         (b) Property classified as working waterfront property
  109  under this section shall be assessed on the basis of current
  110  use.
  111         1. If appropriate to the property, the assessed value shall
  112  be calculated using the income approach to value, and using a
  113  capitalization rate based upon the debt coverage ratio formula.
  114  The capitalization rate shall be calculated and updated
  115  annually. The capitalization rate shall be based on data that is
  116  county specific unless insufficient data is available, in which
  117  case the property appraisers shall use data from counties with
  118  similar conditions and characteristics, or data provided by the
  119  department. The condition and size of the property shall also be
  120  taken into account when assessing the property.
  121         2. In assessing property for which the methodology in
  122  subparagraph 1. is not appropriate, the property appraiser shall
  123  consider only the following factors:
  124         a. The condition of the property.
  125         b. The present market value of the property in its current
  126  use.
  127         c. The income produced by the property.
  128         3. In no event may the assessed value of the property
  129  exceed just value.
  130         (c)1. Property may not be classified as working waterfront
  131  property unless an application for such classification is filed
  132  with the property appraiser on or before March 1 of each year in
  133  the county in which the property is located. Before approving
  134  such classification, the property appraiser may require the
  135  applicant to establish that the property is actually used as
  136  required under this section. The property appraiser may require
  137  the applicant to furnish the property appraiser such information
  138  as may reasonably be required to establish that such property
  139  was actually used for working waterfront purposes, and to
  140  establish the classified use value of the property, including
  141  income and expense data. The owner or lessee of property
  142  classified as working waterfront property in the prior year may
  143  reapply on a short form provided by the department. The lessee
  144  of property may make original application or reapply on a short
  145  form if the lease, or an affidavit executed by the owner,
  146  provides that the lessee is empowered to make application for
  147  the working waterfront classification on behalf of the owner and
  148  a copy of the lease or affidavit accompanies the application. An
  149  applicant may withdraw an application on or before the 25th day
  150  following the mailing of the notice of proposed property taxes
  151  pursuant to s. 200.069 in the year the application was filed.
  152         2. Any property owner or lessee who fails to file an
  153  application for classification as working waterfront property by
  154  March 1 may file an application for classification with the
  155  property appraiser on or before the 25th day following the
  156  mailing of the notice of proposed property taxes pursuant to s.
  157  200.069. Upon review of the application, if the applicant is
  158  qualified to receive the classification and demonstrates
  159  particular extenuating circumstances that warrant the
  160  classification, the property appraiser may grant the
  161  classification.
  162         3. A county, at the request of the property appraiser and
  163  by a majority vote of its governing body, may waive the
  164  requirement that an annual application or short form be filed
  165  with the property appraiser for renewal of the classification of
  166  property within the county as working waterfront property. Such
  167  waiver may be revoked by a majority of the county governing
  168  body.
  169         4. Notwithstanding subparagraph 2., a new application for
  170  classification as working waterfront property must be filed with
  171  the property appraiser whenever any property granted the
  172  classification as working waterfront property is sold or
  173  otherwise disposed of, whenever ownership or the lessee changes
  174  in any manner, whenever the owner or the lessee ceases to use
  175  the property as working waterfront property, or whenever the
  176  status of the owner or the lessee changes so as to change the
  177  classified status of the property.
  178         5. The property appraiser shall remove from the
  179  classification as working waterfront property any property for
  180  which the classified use has been abandoned or discontinued, or
  181  the property has been diverted to an unclassified use. Such
  182  removed property shall be assessed at just value as provided in
  183  s. 193.011.
  184         6.a. The owner of any property classified as working
  185  waterfront property who is not required to file an annual
  186  application under this section, and the lessee if the
  187  application was made by the lessee, shall notify the property
  188  appraiser promptly whenever the use of the property or the
  189  status or condition of the owner or lessee changes, so as to
  190  change the classified status of the property. If any such
  191  property owner or lessee fails to notify the property appraiser
  192  and the property appraiser determines that for any year within
  193  the prior 10 years the owner was not entitled to receive such
  194  classification, the owner of the property is subject to taxes
  195  otherwise due and owing as a result of such failure plus 15
  196  percent interest per annum and a penalty of 50 percent of the
  197  additional taxes owed. However, the penalty may be waived if the
  198  owner or lessee can demonstrate that he or she took reasonable
  199  care to notify the property appraiser of the change in use,
  200  status, or condition of the property.
  201         b. The property appraiser making such determination shall
  202  record in the public records of the county in which the working
  203  waterfront property is located a notice of tax lien against any
  204  property owned by the working waterfront property owner, and
  205  such property must be identified in the notice of tax lien. Such
  206  property is subject to the payment of all taxes and penalties.
  207  Such lien, when filed, attaches to any property identified in
  208  the notice of tax lien owned by the person or entity that
  209  illegally or improperly received the classification. If such
  210  person or entity no longer owns property in that county but owns
  211  property in another county or counties in the state, the
  212  property appraiser shall record in such other county or counties
  213  a notice of tax lien identifying the property owned by the
  214  working waterfront property owner in such county or counties
  215  which shall become a lien against the identified property.
  216         7. When a parcel receiving a working waterfront
  217  classification contains facilities or vacant land not eligible
  218  to be classified as working waterfront property under this
  219  subsection, the facilities and their curtilage, as well as the
  220  vacant land, must be assessed separately as provided in s.
  221  193.011.
  222         8. The property appraiser shall have available at his or
  223  her office a list by ownership of all applications for
  224  classification as working waterfront property received, showing
  225  the acreage, the full valuation under s. 193.011, the value of
  226  the land under the provisions of this subsection, and whether or
  227  not the classification was granted.
  228         (3) DENIAL OF CLASSIFICATION; APPEAL.—
  229         (a) The property appraiser shall notify an applicant for a
  230  working waterfront classification in writing of a denial of an
  231  application for such classification on or before July 1 of the
  232  year for which the application was filed. The notification shall
  233  advise the applicant of his or her right to appeal to the value
  234  adjustment board and of the appeal filing deadline.
  235         (b) Any applicant whose application for classification as
  236  working waterfront property is denied by the property appraiser
  237  may appeal to the value adjustment board by filing a petition
  238  requesting that the classification be granted. The petition may
  239  be filed on or before the 25th day following the mailing of the
  240  assessment notice by the property appraiser as required under s.
  241  194.011(1). Notwithstanding the provisions of s. 194.013, the
  242  petitioner shall pay a nonrefundable fee of $15 upon filing the
  243  petition. Upon the value adjustment board’s review of the
  244  petition, if the petitioner is qualified to receive the
  245  classification and demonstrates particular extenuating
  246  circumstances which warrant granting the classification, the
  247  value adjustment board may grant the petition and
  248  classification.
  249         (c) A denial of a petition for classification by the value
  250  adjustment board may be appealed to a court of competent
  251  jurisdiction.
  252         (d)1. Property that has received a working waterfront
  253  classification from the value adjustment board or a court of
  254  competent jurisdiction under this subsection is entitled to
  255  receive such classification in any subsequent year until such
  256  use is changed, abandoned, or discontinued or the ownership
  257  changes in any manner as provided in subparagraph (2)(c)4. The
  258  property appraiser shall, no later than January 31 of each year,
  259  provide notice to the property owner or lessee receiving a
  260  classification under this subsection requiring the property
  261  owner or a lessee qualified to make application to certify that
  262  the ownership and the use of the property has not changed. The
  263  department shall prescribe by rule the form of the notice to be
  264  used by the property appraiser.
  265         2. If a county has waived the requirement that an annual
  266  application or short form be filed for classification of the
  267  property under subsection (2), the county may, by majority vote
  268  of its governing body, waive the notice and certification
  269  requirements of this paragraph and shall provide the property
  270  owner or lessee with the same notification as provided to
  271  property owners granted a working waterfront classification by
  272  the property appraiser. Such waiver may be revoked by a majority
  273  vote of the county governing body.
  274         Section 2. Subsection (1) of section 195.073, Florida
  275  Statutes, is amended to read:
  276         195.073 Classification of property.—All items required by
  277  law to be on the assessment rolls must receive a classification
  278  based upon the use of the property. The department shall
  279  promulgate uniform definitions for all classifications. The
  280  department may designate other subclassifications of property.
  281  No assessment roll may be approved by the department which does
  282  not show proper classifications.
  283         (1) Real property must be classified according to the
  284  assessment basis of the land into the following classes:
  285         (a) Residential, subclassified into categories, one
  286  category for homestead property and one for nonhomestead
  287  property:
  288         1. Single family.
  289         2. Mobile homes.
  290         3. Multifamily.
  291         4. Condominiums.
  292         5. Cooperatives.
  293         6. Retirement homes.
  294         (b) Commercial and industrial.
  295         (c) Agricultural.
  296         (d) Nonagricultural acreage.
  297         (e) High-water recharge.
  298         (f) Historic property used for commercial or certain
  299  nonprofit purposes.
  300         (g) Exempt, wholly or partially.
  301         (h) Centrally assessed.
  302         (i) Leasehold interests.
  303         (j) Time-share property.
  304         (k) Land assessed under s. 193.501.
  305         (l) Working waterfront property.
  306         (m)(l) Other.
  307         Section 3. This act shall take effect July 1, 2010.

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