January 19, 2020
Print This PagePrint This Page

  *
Session:
Bill #:
Session:
Chamber: View Search Tips
Search Term:
Year: View Search Tips
Search Term:
       Florida Senate - 2010                                    SB 1164
       
       
       
       By Senator Fasano
       
       
       
       
       11-01123A-10                                          20101164__
    1                        A bill to be entitled                      
    2         An act relating to the assessment of residential real
    3         property; creating s. 193.624, F.S.; providing
    4         definitions; prohibiting adding the value of certain
    5         improvements to the assessed value of certain real
    6         property; providing a limitation on the assessed value
    7         of certain real property; providing application;
    8         providing procedural requirements and limitations;
    9         requiring a nonrefundable filing fee; amending ss.
   10         193.155 and 193.1554, F.S.; specifying additional
   11         exceptions to assessments of homestead and
   12         nonhomestead property at just value; amending s.
   13         196.012, F.S.; deleting a definition; conforming a
   14         cross-reference; amending ss. 196.121 and 196.1995,
   15         F.S.; conforming cross-references; repealing s.
   16         196.175, F.S., relating to the renewable energy source
   17         property tax exemption; providing application;
   18         providing an effective date.
   19  
   20  Be It Enacted by the Legislature of the State of Florida:
   21  
   22         Section 1. Section 193.624, Florida Statutes, is created to
   23  read:
   24         193.624 Assessment of residential property.—
   25         (1) For the purposes of this section:
   26         (a) “Changes or improvements made for the purpose of
   27  improving a property’s resistance to wind damage” means:
   28         1. Improving the strength of the roof-deck attachment;
   29         2. Creating a secondary water barrier to prevent water
   30  intrusion;
   31         3. Installing hurricane-resistant shingles;
   32         4. Installing gable-end bracing;
   33         5. Reinforcing roof-to-wall connections;
   34         6. Installing storm shutters;
   35         7. Installing impact-resistant glazing; or
   36         8. Installing hurricane-resistant doors.
   37         (b) “Renewable energy source device” means any of the
   38  following equipment that collects, transmits, stores, or uses
   39  solar energy, wind energy, or energy derived from geothermal
   40  deposits:
   41         1. Solar energy collectors, photovoltaic modules, and
   42  inverters.
   43         2. Storage tanks and other storage systems, excluding
   44  swimming pools used as storage tanks.
   45         3. Rockbeds.
   46         4. Thermostats and other control devices.
   47         5. Heat exchange devices.
   48         6. Pumps and fans.
   49         7. Roof ponds.
   50         8. Freestanding thermal containers.
   51         9. Pipes, ducts, refrigerant handling systems, and other
   52  equipment used to interconnect such systems; however, such
   53  equipment does not include conventional backup systems of any
   54  type.
   55         10. Windmills and wind turbines.
   56         11. Wind-driven generators.
   57         12. Power conditioning and storage devices that use wind
   58  energy to generate electricity or mechanical forms of energy.
   59         13. Pipes and other equipment used to transmit hot
   60  geothermal water to a dwelling or structure from a geothermal
   61  deposit.
   62         (2) In determining the assessed value of real property used
   63  for residential purposes, the just value of changes or
   64  improvements made for the purpose of improving a property’s
   65  resistance to wind damage and the just value of renewable energy
   66  source devices shall not be added to the assessed value as
   67  limited by s. 193.155 or s. 193.1554.
   68         (3) The assessed value of real property used for
   69  residential purposes shall not exceed the total just value of
   70  the property minus the combined just values of changes or
   71  improvements made for the purpose of improving a property’s
   72  resistance to wind damage and renewable energy source devices.
   73         (4) This section applies to new and existing construction
   74  used for residential purposes.
   75         (5) A parcel of residential property may not be assessed
   76  pursuant to this section unless an application is filed on or
   77  before March 1 of the first year the property owner claims the
   78  assessment reduction for renewable energy source devices or
   79  changes or improvements made for the purpose of improving the
   80  property’s resistance to wind damage. The property appraiser may
   81  require the taxpayer or the taxpayer’s representative to furnish
   82  the property appraiser such information as may reasonably be
   83  required to establish the just value of the renewable energy
   84  source devices or changes or improvements made for the purpose
   85  of improving the property’s resistance to wind damage. Failure
   86  to make timely application by March 1 shall constitute a waiver
   87  of the property owner to have his or her assessment calculated
   88  under this section. However, an applicant who fails to file an
   89  application by March 1 may file a late application and may file,
   90  pursuant to s. 194.011(3), a petition with the value adjustment
   91  board requesting assessment under this section. The petition
   92  must be filed on or before the 25th day after the mailing of the
   93  notice by the property appraiser as provided in s. 194.011(1).
   94  Notwithstanding s. 194.013, the applicant must pay a
   95  nonrefundable fee of $15 upon filing the petition. Upon
   96  reviewing the petition, if the property is qualified to be
   97  assessed under this section and the property owner demonstrates
   98  particular extenuating circumstances judged by the property
   99  appraiser or the value adjustment board to warrant granting
  100  assessment under this section, the property appraiser shall
  101  calculate the assessment in accordance with this section.
  102         Section 2. Paragraph (a) of subsection (4) of section
  103  193.155, Florida Statutes, is amended to read:
  104         193.155 Homestead assessments.—Homestead property shall be
  105  assessed at just value as of January 1, 1994. Property receiving
  106  the homestead exemption after January 1, 1994, shall be assessed
  107  at just value as of January 1 of the year in which the property
  108  receives the exemption unless the provisions of subsection (8)
  109  apply.
  110         (4)(a) Except as provided in paragraph (b) and s. 193.624,
  111  changes, additions, or improvements to homestead property shall
  112  be assessed at just value as of the first January 1 after the
  113  changes, additions, or improvements are substantially completed.
  114         Section 3. Paragraph (a) of subsection (6) of section
  115  193.1554, Florida Statutes, is amended to read:
  116         193.1554 Assessment of nonhomestead residential property.—
  117         (6)(a) Except as provided in paragraph (b) and s. 193.624,
  118  changes, additions, or improvements to nonhomestead residential
  119  property shall be assessed at just value as of the first January
  120  1 after the changes, additions, or improvements are
  121  substantially completed.
  122         Section 4. Subsections (14) through (20) of section
  123  196.012, Florida Statutes, are amended to read:
  124         196.012 Definitions.—For the purpose of this chapter, the
  125  following terms are defined as follows, except where the context
  126  clearly indicates otherwise:
  127         (14) “Renewable energy source device” or “device” means any
  128  of the following equipment which, when installed in connection
  129  with a dwelling unit or other structure, collects, transmits,
  130  stores, or uses solar energy, wind energy, or energy derived
  131  from geothermal deposits:
  132         (a) Solar energy collectors.
  133         (b) Storage tanks and other storage systems, excluding
  134  swimming pools used as storage tanks.
  135         (c) Rockbeds.
  136         (d) Thermostats and other control devices.
  137         (e) Heat exchange devices.
  138         (f) Pumps and fans.
  139         (g) Roof ponds.
  140         (h) Freestanding thermal containers.
  141         (i) Pipes, ducts, refrigerant handling systems, and other
  142  equipment used to interconnect such systems; however,
  143  conventional backup systems of any type are not included in this
  144  definition.
  145         (j) Windmills.
  146         (k) Wind-driven generators.
  147         (l) Power conditioning and storage devices that use wind
  148  energy to generate electricity or mechanical forms of energy.
  149         (m) Pipes and other equipment used to transmit hot
  150  geothermal water to a dwelling or structure from a geothermal
  151  deposit.
  152         (14)(15) “New business” means:
  153         (a)1. A business establishing 10 or more jobs to employ 10
  154  or more full-time employees in this state, which manufactures,
  155  processes, compounds, fabricates, or produces for sale items of
  156  tangible personal property at a fixed location and which
  157  comprises an industrial or manufacturing plant;
  158         2. A business establishing 25 or more jobs to employ 25 or
  159  more full-time employees in this state, the sales factor of
  160  which, as defined by s. 220.15(5), for the facility with respect
  161  to which it requests an economic development ad valorem tax
  162  exemption is less than 0.50 for each year the exemption is
  163  claimed; or
  164         3. An office space in this state owned and used by a
  165  corporation newly domiciled in this state; provided such office
  166  space houses 50 or more full-time employees of such corporation;
  167  provided that such business or office first begins operation on
  168  a site clearly separate from any other commercial or industrial
  169  operation owned by the same business.
  170         (b) Any business located in an enterprise zone or
  171  brownfield area that first begins operation on a site clearly
  172  separate from any other commercial or industrial operation owned
  173  by the same business.
  174         (c) A business that is situated on property annexed into a
  175  municipality and that, at the time of the annexation, is
  176  receiving an economic development ad valorem tax exemption from
  177  the county under s. 196.1995.
  178         (15)(16) “Expansion of an existing business” means:
  179         (a)1. A business establishing 10 or more jobs to employ 10
  180  or more full-time employees in this state, which manufactures,
  181  processes, compounds, fabricates, or produces for sale items of
  182  tangible personal property at a fixed location and which
  183  comprises an industrial or manufacturing plant; or
  184         2. A business establishing 25 or more jobs to employ 25 or
  185  more full-time employees in this state, the sales factor of
  186  which, as defined by s. 220.15(5), for the facility with respect
  187  to which it requests an economic development ad valorem tax
  188  exemption is less than 0.50 for each year the exemption is
  189  claimed; provided that such business increases operations on a
  190  site colocated with a commercial or industrial operation owned
  191  by the same business, resulting in a net increase in employment
  192  of not less than 10 percent or an increase in productive output
  193  of not less than 10 percent.
  194         (b) Any business located in an enterprise zone or
  195  brownfield area that increases operations on a site colocated
  196  with a commercial or industrial operation owned by the same
  197  business.
  198         (16)(17) “Permanent resident” means a person who has
  199  established a permanent residence as defined in subsection (17)
  200  (18).
  201         (17)(18) “Permanent residence” means that place where a
  202  person has his or her true, fixed, and permanent home and
  203  principal establishment to which, whenever absent, he or she has
  204  the intention of returning. A person may have only one permanent
  205  residence at a time; and, once a permanent residence is
  206  established in a foreign state or country, it is presumed to
  207  continue until the person shows that a change has occurred.
  208         (18)(19) “Enterprise zone” means an area designated as an
  209  enterprise zone pursuant to s. 290.0065. This subsection expires
  210  on the date specified in s. 290.016 for the expiration of the
  211  Florida Enterprise Zone Act.
  212         (19)(20) “Ex-servicemember” means any person who has served
  213  as a member of the United States Armed Forces on active duty or
  214  state active duty, a member of the Florida National Guard, or a
  215  member of the United States Reserve Forces.
  216         Section 5. Subsection (2) of section 196.121, Florida
  217  Statutes, is amended to read:
  218         196.121 Homestead exemptions; forms.—
  219         (2) The forms shall require the taxpayer to furnish certain
  220  information to the property appraiser for the purpose of
  221  determining that the taxpayer is a permanent resident as defined
  222  in s. 196.012(16)(17). Such information may include, but need
  223  not be limited to, the factors enumerated in s. 196.015.
  224         Section 6. Subsections (6), (8), (9), and (10) of section
  225  196.1995, Florida Statutes, are amended to read:
  226         196.1995 Economic development ad valorem tax exemption.—
  227         (6) With respect to a new business as defined by s.
  228  196.012(14)(15)(c), the municipality annexing the property on
  229  which the business is situated may grant an economic development
  230  ad valorem tax exemption under this section to that business for
  231  a period that will expire upon the expiration of the exemption
  232  granted by the county. If the county renews the exemption under
  233  subsection (7), the municipality may also extend its exemption.
  234  A municipal economic development ad valorem tax exemption
  235  granted under this subsection may not extend beyond the duration
  236  of the county exemption.
  237         (8) Any person, firm, or corporation which desires an
  238  economic development ad valorem tax exemption shall, in the year
  239  the exemption is desired to take effect, file a written
  240  application on a form prescribed by the department with the
  241  board of county commissioners or the governing authority of the
  242  municipality, or both. The application shall request the
  243  adoption of an ordinance granting the applicant an exemption
  244  pursuant to this section and shall include the following
  245  information:
  246         (a) The name and location of the new business or the
  247  expansion of an existing business;
  248         (b) A description of the improvements to real property for
  249  which an exemption is requested and the date of commencement of
  250  construction of such improvements;
  251         (c) A description of the tangible personal property for
  252  which an exemption is requested and the dates when such property
  253  was or is to be purchased;
  254         (d) Proof, to the satisfaction of the board of county
  255  commissioners or the governing authority of the municipality,
  256  that the applicant is a new business or an expansion of an
  257  existing business, as defined in s. 196.012(15) or (16); and
  258         (e) Other information deemed necessary by the department.
  259         (9) Before it takes action on the application, the board of
  260  county commissioners or the governing authority of the
  261  municipality shall deliver a copy of the application to the
  262  property appraiser of the county. After careful consideration,
  263  the property appraiser shall report the following information to
  264  the board of county commissioners or the governing authority of
  265  the municipality:
  266         (a) The total revenue available to the county or
  267  municipality for the current fiscal year from ad valorem tax
  268  sources, or an estimate of such revenue if the actual total
  269  revenue available cannot be determined;
  270         (b) Any revenue lost to the county or municipality for the
  271  current fiscal year by virtue of exemptions previously granted
  272  under this section, or an estimate of such revenue if the actual
  273  revenue lost cannot be determined;
  274         (c) An estimate of the revenue which would be lost to the
  275  county or municipality during the current fiscal year if the
  276  exemption applied for were granted had the property for which
  277  the exemption is requested otherwise been subject to taxation;
  278  and
  279         (d) A determination as to whether the property for which an
  280  exemption is requested is to be incorporated into a new business
  281  or the expansion of an existing business, as defined in s.
  282  196.012(15) or (16), or into neither, which determination the
  283  property appraiser shall also affix to the face of the
  284  application. Upon the request of the property appraiser, the
  285  department shall provide to him or her such information as it
  286  may have available to assist in making such determination.
  287         (10) An ordinance granting an exemption under this section
  288  shall be adopted in the same manner as any other ordinance of
  289  the county or municipality and shall include the following:
  290         (a) The name and address of the new business or expansion
  291  of an existing business to which the exemption is granted;
  292         (b) The total amount of revenue available to the county or
  293  municipality from ad valorem tax sources for the current fiscal
  294  year, the total amount of revenue lost to the county or
  295  municipality for the current fiscal year by virtue of economic
  296  development ad valorem tax exemptions currently in effect, and
  297  the estimated revenue loss to the county or municipality for the
  298  current fiscal year attributable to the exemption of the
  299  business named in the ordinance;
  300         (c) The period of time for which the exemption will remain
  301  in effect and the expiration date of the exemption; and
  302         (d) A finding that the business named in the ordinance
  303  meets the requirements of s. 196.012(14)(15) or (15) (16).
  304         Section 7. Section 196.175, Florida Statutes, is repealed.
  305         Section 8. This act shall take effect July 1, 2010, and
  306  shall apply to assessments beginning January 1, 2011.

Site Map
Session:   Bills ·   Calendars ·   Bound Journals ·   Citator ·   Search ·   Appropriations ·   Redistricting ·   Bill Information Reports
Committee Publications
Historical Information
Statutes:   Introduction ·   View Statutes ·   Search Statutes
Flsenate.gov
Disclaimer: The information on this system is unverified. The journals or printed bills of the respective chambers should be consulted for official purposes.    Copyright © 2000-2020 State of Florida.     Privacy Statement     Contact Us     Get Acrobat Reader