December 08, 2019
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       Florida Senate - 2010                       CS for CS for SB 346
       
       
       
       By the Committees on Finance and Tax; and Community Affairs; and
       Senators Dean, Gaetz, Lynn, Smith, Aronberg, Rich, Storms, and
       Sobel
       
       
       593-04856-10                                           2010346c2
    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; providing for assessment
   11         of a portion of property within a working waterfront
   12         property which is not used as working waterfront
   13         property; requiring an application for classification
   14         of property as working waterfront property; specifying
   15         application requirements; authorizing a property
   16         appraiser to approve an application not filed by a
   17         certain deadline due to extenuating circumstances;
   18         providing for waiver of annual application
   19         requirements; providing for loss of classification
   20         upon a change of ownership or use; requiring property
   21         owners to notify the property appraiser of changes in
   22         use or ownership of property; imposing a penalty for
   23         failure to notify the property appraiser of an event
   24         resulting in the unlawful or improper classification
   25         of property as working waterfront property; requiring
   26         imposition of tax liens to recover penalties and
   27         interest; requiring property appraisers to make a list
   28         relating to applications to certify property as
   29         working waterfront property; providing an appeal
   30         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 emergency rulemaking
   34         authority; providing for retroactive application;
   35         providing an alternate application date for 2010;
   36         providing an effective date.
   37  
   38  Be It Enacted by the Legislature of the State of Florida:
   39  
   40         Section 1. Section 193.704, Florida Statutes, is created to
   41  read:
   42         193.704 Working waterfront property; definitions;
   43  classification and assessment; denial of classification and
   44  appeal.—
   45         (1) DEFINITIONS.—For purposes of granting a working
   46  waterfront property classification under this section for
   47  January 1, 2011, and thereafter, the term:
   48         (a) “Accessible to the public” means routinely available to
   49  the public from sunrise to sunset, with or without charge, with
   50  appropriate accommodations, including, but not limited to,
   51  public parking or public boat ramps that are available for use
   52  by the general public.
   53         (b) “Commercial fishing facility” means docks, piers,
   54  processing houses, or other facilities that support a commercial
   55  fishing operation or an aquaculture operation certified under
   56  chapter 597.
   57         (c) “Commercial fishing operation” has the same meaning as
   58  that provided in s. 379.2351.
   59         (d) “Drystack” means a licensed commercial vessel storage
   60  facility or building in which storage spaces for vessels are
   61  available for use by the public on a first-come, first-served
   62  basis. The term excludes storage that is purchased, received, or
   63  rented as a result of homeownership or tenancy.
   64         (e) “Land used predominantly for commercial fishing
   65  purposes” means land used in good faith in a for-profit
   66  commercial fishing operation for the taking or harvesting of
   67  freshwater fish or saltwater products, as defined in s. 379.101,
   68  for which a commercial license to take, harvest, or sell such
   69  fish or products is required under chapter 379, or land used in
   70  an aquaculture operation certified under chapter 597.
   71         (f) “Marina” means a licensed commercial facility that
   72  provides open-to-the-public dockage, moorings, or drystacks for
   73  vessels on a first-come, first-served basis. The term excludes
   74  dockage, mooring, or storage that is purchased, received, or
   75  rented as a result of homeownership or tenancy.
   76         (g) “Marine manufacturing facility” means a facility that
   77  manufactures vessels for use in waters that are navigable.
   78         (h) “Marine vessel construction and repair facility” means
   79  a facility that constructs and repairs vessels that travel over
   80  waters that are navigable, including, but not limited to,
   81  shipyards and boatyards.
   82         (i) “Open to the public” means for hire to the general
   83  public and accessible during normal operating hours.
   84         (j) “Repair” includes retrofitting and maintenance of
   85  vessels.
   86         (k) “Support facility” means a facility that typically is
   87  collocated with marine vessel construction and repair
   88  facilities, including, but not limited to, shops, equipment, and
   89  salvage facilities.
   90         (l) “Water-dependent” means that the activities performed
   91  in the facility can be conducted only on, in, over, or adjacent
   92  to waters that are navigable, require direct access to water,
   93  and involve the use of water as an integral part of such
   94  activity.
   95         (m) “Waterfront” means property that is on, over, or
   96  abutting waters that are navigable.
   97         (n) “Waters that are navigable” means water bodies that are
   98  capable of supporting boating and that are used or may be used
   99  in their ordinary condition as highways for commerce for which
  100  trade or travel are or may be conducted in the customary modes
  101  of trade or travel on water.
  102         (2) CLASSIFICATION AND ASSESSMENT; LOSS; PENALTY.—
  103         (a) The following waterfront properties are eligible for
  104  classification as working waterfront property:
  105         1. Land used predominantly for commercial fishing purposes.
  106         2. Land that is accessible to the public and used for
  107  vessel launches into waters that are navigable.
  108         3. Marinas and drystacks that are open to the public.
  109         4. Water-dependent marine manufacturing facilities.
  110         5. Water-dependent commercial fishing facilities.
  111         6. Water-dependent marine vessel construction and repair
  112  facilities and their support facilities.
  113         (b) Property classified as working waterfront property
  114  under this section shall be assessed on the basis of current
  115  use.
  116         1.If the income approach to value is appropriate to the
  117  property and if adequate local data on comparable rental rates,
  118  expense rates, and vacancy rates are available to the property
  119  appraiser, the assessed value shall be established using the
  120  income approach to value, using an overall capitalization rate
  121  based upon the debt coverage ratio formula, adjusted for the
  122  effective tax rate. The overall capitalization rate shall be
  123  calculated annually and shall be based on local data.
  124         2. If the conditions required for assessment under
  125  subparagraph 1. are not satisfied, the property appraiser shall
  126  value the property at its present cash value as if it were
  127  required to remain in its current use into the foreseeable
  128  future.
  129         3. In no event may the assessed value of the property
  130  exceed just value.
  131         4.If a parcel contains both uses eligible for assessment
  132  under this section and uses that are not eligible for assessment
  133  under this section, those portions of the property that are not
  134  eligible for assessment under this section must be assessed
  135  separately as otherwise provided by this chapter.
  136         (c)1. Property may not be classified as working waterfront
  137  property unless an application for such classification is filed
  138  with the property appraiser on or before March 1 of each year in
  139  the county in which the property is located. Before approving
  140  such classification, the property appraiser may require the
  141  applicant to establish that the property is actually used as
  142  required under this section. The property appraiser may require
  143  the applicant to furnish the property appraiser such information
  144  as may reasonably be required to establish that such property
  145  was actually used for working waterfront purposes and to
  146  establish the classified use value of the property, including
  147  income and expense data. The owner or lessee of property
  148  classified as working waterfront property in the prior year may
  149  reapply on a short form provided by the department. The lessee
  150  of property may make original application or reapply on a short
  151  form if the lease, or an affidavit executed by the owner,
  152  provides that the lessee is empowered to make application for
  153  the working waterfront classification on behalf of the owner and
  154  a copy of the lease or affidavit accompanies the application. An
  155  applicant may withdraw an application on or before the 25th day
  156  following the mailing of the notice of proposed property taxes
  157  pursuant to s. 200.069 in the year the application was filed.
  158         2. Any property owner or lessee who fails to file an
  159  application for classification as working waterfront property by
  160  March 1 may file an application for classification with the
  161  property appraiser on or before the 25th day following the
  162  mailing of the notice of proposed property taxes pursuant to s.
  163  200.069. Upon review of the application, if the applicant is
  164  qualified to receive the classification and demonstrates
  165  particular extenuating circumstances that warrant the
  166  classification, the property appraiser may grant the
  167  classification.
  168         3. A county, at the request of the property appraiser and
  169  by a majority vote of its governing body, may waive the
  170  requirement that an annual application or short form be filed
  171  with the property appraiser for renewal of the classification of
  172  property within the county as working waterfront property. Such
  173  waiver may be revoked by a majority of the county governing
  174  body.
  175         4. Notwithstanding subparagraph 2., a new application for
  176  classification as working waterfront property must be filed with
  177  the property appraiser whenever any property granted the
  178  classification as working waterfront property is sold or
  179  otherwise disposed of, whenever ownership or the lessee changes
  180  in any manner, whenever the owner or the lessee ceases to use
  181  the property as working waterfront property, or whenever the
  182  status of the owner or the lessee changes so as to change the
  183  classified status of the property.
  184         5. The property appraiser shall remove from the
  185  classification as working waterfront property any property for
  186  which the classified use has been abandoned or discontinued or
  187  the property has been diverted to an unclassified use. Such
  188  removed property shall be assessed at just value as provided in
  189  s. 193.011.
  190         6.a. The owner of any property classified as working
  191  waterfront property who is not required to file an annual
  192  application under this section, and the lessee if the
  193  application was made by the lessee, shall notify the property
  194  appraiser promptly whenever the use of the property or the
  195  status or condition of the owner or lessee changes, so as to
  196  change the classified status of the property. If any such
  197  property owner or lessee fails to notify the property appraiser
  198  and the property appraiser determines that for any year within
  199  the prior 10 years the owner was not entitled to receive such
  200  classification, the owner of the property is subject to taxes
  201  otherwise due and owing as a result of such failure plus 15
  202  percent interest per annum and a penalty of 50 percent of the
  203  additional taxes owed. However, the penalty may be waived if the
  204  owner or lessee can demonstrate that he or she took reasonable
  205  care to notify the property appraiser of the change in use,
  206  status, or condition of the property.
  207         b. The property appraiser making such determination shall
  208  record in the public records of the county in which the working
  209  waterfront property is located a notice of tax lien against any
  210  property owned by the working waterfront property owner, and
  211  such property must be identified in the notice of tax lien. Such
  212  property is subject to the payment of all taxes and penalties.
  213  Such lien, when filed, attaches to any property identified in
  214  the notice of tax lien owned by the person or entity that
  215  illegally or improperly received the classification. If such
  216  person or entity no longer owns property in that county but owns
  217  property in another county or counties in the state, the
  218  property appraiser shall record in such other county or counties
  219  a notice of tax lien identifying the property owned by the
  220  working waterfront property owner in such county or counties,
  221  which shall become a lien against the identified property.
  222         7. The property appraiser shall have available at his or
  223  her office a list by ownership of all applications received for
  224  classification of property as working waterfront property,
  225  showing the acreage, the just value under s. 193.011, the value
  226  of the land under the provisions of this subsection, and whether
  227  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 that 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. The Department of Revenue may adopt emergency
  308  rules to administer s. 193.704, Florida Statutes, as created by
  309  this act. The emergency rules shall remain in effect for 6
  310  months after adoption and may be renewed during the pendency of
  311  procedures to adopt rules addressing the subject of the
  312  emergency rules.
  313         Section 4. This act shall take effect upon becoming a law,
  314  and applies retroactively to January 1, 2010. For the 2010
  315  calendar year, an application for classification of property as
  316  working waterfront must be filed on or before July 1, rather
  317  than on or before March 1.

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