September 18, 2019
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       Florida Senate - 2010                             CS for SB 1408
       
       
       
       By the Committees on Finance and Tax; and Finance and Tax
       
       
       
       
       593-04857-10                                          20101408c1
    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; amending s. 380.5105, F.S.;
   34         providing new program objectives for the Stan Mayfield
   35         Working Waterfronts Program and the Florida Forever
   36         Program which are to be considered in selecting
   37         projects; providing emergency rulemaking authority;
   38         providing for severability; providing for retroactive
   39         application; specifying the date to apply for a
   40         working waterfront classification for 2010; providing
   41         effective dates.
   42  
   43  Be It Enacted by the Legislature of the State of Florida:
   44  
   45         Section 1. Section 193.704, Florida Statutes, is created to
   46  read:
   47         193.704 Working waterfront property; definitions;
   48  classification and assessment; denial of classification and
   49  appeal.—
   50         (1) INTENT.—The Legislature recognizes that Florida’s
   51  traditional working waterfronts are important to the state’s
   52  heritage and economic vitality and that the conversion of
   53  working waterfronts to exclusively private uses limits public
   54  access to the state’s waterways for recreational boating,
   55  fishing, and other commercial water-dependent activities. The
   56  Legislature also recognizes that the conversion of traditional
   57  working waterfronts to exclusively private uses often causes an
   58  increase in property taxes on nearby working waterfronts when
   59  these waterfronts are assessed at their highest and best use. It
   60  is the intent of the Legislature that working waterfront
   61  property, including water-dependent commercial transportation
   62  facilities and their water-dependent support facilities, be
   63  assessed at the property’s current use, as provided by s. 4(j),
   64  Art. VII of the State Constitution.
   65         (1) DEFINITIONS.—As used in this section, the term:
   66         (a) “Accessible to the public” means routinely available to
   67  the public from sunrise to sunset, with or without charge, and
   68  having appropriate accommodations, including, but not limited
   69  to, public parking or public boat ramps that are available for
   70  use by the general public.
   71         (b) “Commercial fishing facility” means docks, piers,
   72  processing houses, or other facilities that support a commercial
   73  fishing operation or an aquaculture operation certified under
   74  chapter 597.
   75         (c) “Commercial fishing operation” has the same meaning as
   76  that provided in s. 379.2351.
   77         (d) “Drystack” means a licensed commercial vessel storage
   78  facility or building in which storage spaces for vessels are
   79  available for use by the public on a first-come, first-served
   80  basis. The term excludes storage that is purchased, received, or
   81  rented as a result of homeownership or tenancy.
   82         (e) “Land used predominantly for commercial fishing
   83  purposes” means land used in good faith in a for-profit
   84  commercial fishing operation for the taking or harvesting of
   85  freshwater fish or saltwater products, as defined in s. 379.101,
   86  for which a commercial license to take, harvest, or sell such
   87  fish or products is required under chapter 379, or land used in
   88  an aquaculture operation certified under chapter 597.
   89         (f) “Marina” means a licensed commercial facility that
   90  provides secured public docks or moorings or drystacks for
   91  vessels on a first-come, first-served basis. The term excludes
   92  dockage, mooring, or storage that is purchased, received, or
   93  rented as a result of homeownership or tenancy.
   94         (g) “Marine manufacturing facility” means a facility that
   95  manufactures vessels for use in waters that are navigable.
   96         (h) “Marine vessel construction and repair facility” means
   97  a facility that constructs and repairs vessels that travel over
   98  waters that are navigable, including, but not limited to,
   99  shipyards and boatyards.
  100         (i) “Open to the public” means for hire to the general
  101  public and accessible during normal operating hours.
  102         (j) “Repair” includes retrofitting and maintenance of
  103  vessels.
  104         (k) “Right of way” has the same meaning as provided in s.
  105  334.03.
  106         (l) “Support facility” means a facility that typically is
  107  collocated with marine vessel construction and repair
  108  facilities, including, but not limited to, shops, equipment, and
  109  salvage facilities.
  110         (m) “Water-dependent” means that the activities performed
  111  in the facility can be conducted only on, in, over, or adjacent
  112  to waters that are navigable, require direct access to water,
  113  and involve the use of water as an integral part of such
  114  activity.
  115         (n) “Waterfront” means property that is on, over, or
  116  abutting waters that are navigable. Property that is separated
  117  from property abutting waters that are navigable by a right-of
  118  way may be considered waterfront property, if:
  119         1.The properties on both sides of the right-of-way are
  120  under common ownership;
  121         2. The properties on both sides of the right-of-way are
  122  part of the same business enterprise;
  123         3. The property that is separated from the water by the
  124  right-of-way has direct access to the water by crossing the
  125  right-of-way.
  126         (o) “Waters that are navigable” means water bodies that are
  127  capable of supporting boating and that are used or may be used
  128  in their ordinary condition as highways for commerce for which
  129  trade or travel are or may be conducted in the customary modes
  130  of trade or travel on water.
  131         (2) CLASSIFICATION AND ASSESSMENT; LOSS; PENALTY.—
  132         (a) The following waterfront properties are eligible for
  133  classification as working waterfront property:
  134         1. Land used predominantly for commercial fishing purposes.
  135         2. Land that is accessible to the public and used for
  136  vessel launches into waters that are navigable.
  137         3. Marinas and drystacks that are open to the public.
  138         4. Water-dependent marine manufacturing facilities.
  139         5. Water-dependent commercial fishing facilities.
  140         6. Water-dependent marine vessel construction and repair
  141  facilities and their support facilities.
  142         7.Water-dependent facilities used for the commercial
  143  transportation of goods and people.
  144         8. Water-dependent facilities used for activities that
  145  support the commercial transportation of goods and people. These
  146  activities include, but are not limited to, towing, storage, and
  147  salvage.
  148         (b) Property classified as working waterfront property
  149  under this section shall be assessed on the basis of current
  150  use.
  151         1.If the income approach to value is appropriate to the
  152  property and if adequate local data on comparable rental rates,
  153  expense rates, and vacancy rates are available to the property
  154  appraiser, the assessed value shall be established using the
  155  income approach to value, using an overall capitalization rate
  156  based upon the debt coverage ratio formula, adjusted for the
  157  effective tax rate. The overall capitalization rate shall be
  158  calculated annually and shall be based on local data.
  159         2. If the conditions required for assessment under
  160  subparagraph 1. are not satisfied, the property appraiser shall
  161  value the property at its present cash value as if it were
  162  required to remain in its current use into the foreseeable
  163  future.
  164         3. In no event may the assessed value of the property
  165  exceed just value.
  166         4.If a parcel contains both uses eligible for assessment
  167  under this section and uses that are not eligible for assessment
  168  under this section, those portions of the property that are not
  169  eligible for assessment under this section must be assessed
  170  separately as otherwise provided by this chapter.
  171         (c)1. Property may not be classified as working waterfront
  172  property unless an application for such classification is filed
  173  with the property appraiser on or before March 1 of each year in
  174  the county in which the property is located. Before approving
  175  such classification, the property appraiser may require the
  176  applicant to establish that the property is actually used as
  177  required under this section. The property appraiser may require
  178  the applicant to furnish the property appraiser such information
  179  as may reasonably be required to establish that such property
  180  was actually used for working waterfront purposes and to
  181  establish the classified use value of the property, including
  182  income and expense data. The owner or lessee of property
  183  classified as working waterfront property in the prior year may
  184  reapply on a short form provided by the department. The lessee
  185  of property may make original application or reapply on a short
  186  form if the lease, or an affidavit executed by the owner,
  187  provides that the lessee is empowered to make application for
  188  the working waterfront classification on behalf of the owner and
  189  a copy of the lease or affidavit accompanies the application. An
  190  applicant may withdraw an application on or before the 25th day
  191  following the mailing of the notice of proposed property taxes
  192  pursuant to s. 200.069 in the year the application was filed.
  193         2. Any property owner or lessee who fails to file an
  194  application for classification as working waterfront property by
  195  March 1 may file an application for classification with the
  196  property appraiser on or before the 25th day following the
  197  mailing of the notice of proposed property taxes pursuant to s.
  198  200.069. Upon review of the application, if the applicant is
  199  qualified to receive the classification and demonstrates
  200  particular extenuating circumstances that warrant the
  201  classification, the property appraiser may grant the
  202  classification.
  203         3. A county, at the request of the property appraiser and
  204  by a majority vote of its governing body, may waive the
  205  requirement that an annual application or short form be filed
  206  with the property appraiser for renewal of the classification of
  207  property within the county as working waterfront property. Such
  208  waiver may be revoked by a majority of the county governing
  209  body.
  210         4. Notwithstanding subparagraph 2., a new application for
  211  classification as working waterfront property must be filed with
  212  the property appraiser whenever any property granted the
  213  classification as working waterfront property is sold or
  214  otherwise disposed of, ownership or the lessee changes in any
  215  manner, the owner or the lessee ceases to use the property as
  216  working waterfront property, or whenever the status of the owner
  217  or the lessee changes so as to change the classified status of
  218  the property.
  219         5. The property appraiser shall remove from the
  220  classification as working waterfront property any property for
  221  which the classified use has been abandoned or discontinued or
  222  the property has been diverted to an unclassified use. Such
  223  removed property shall be assessed at just value as provided in
  224  s. 193.011.
  225         6.a. The owner of any property classified as working
  226  waterfront property who is not required to file an annual
  227  application under this section, and the lessee if the
  228  application was made by the lessee, shall notify the property
  229  appraiser promptly whenever the use of the property or the
  230  status or condition of the owner or lessee changes, so as to
  231  change the classified status of the property. If any such
  232  property owner or lessee fails to notify the property appraiser
  233  and the property appraiser determines that for any year within
  234  the prior 10 years the owner was not entitled to receive such
  235  classification, the owner of the property is subject to taxes
  236  otherwise due and owing as a result of such failure plus 15
  237  percent interest per annum and a penalty of 50 percent of the
  238  additional taxes owed. However, the penalty may be waived if the
  239  owner or lessee can demonstrate that he or she took reasonable
  240  care to notify the property appraiser of the change in use,
  241  status, or condition of the property.
  242         b. The property appraiser making such determination shall
  243  record in the public records of the county in which the working
  244  waterfront property is located a notice of tax lien against any
  245  property owned by the working waterfront property owner. Such
  246  property must be identified in the notice of tax lien. Such
  247  property is subject to the payment of all taxes and penalties.
  248  Such lien, when filed, attaches to any property identified in
  249  the notice of tax lien owned by the person or entity that
  250  illegally or improperly received the classification. If such
  251  person or entity no longer owns property in that county but owns
  252  property in another county or counties in the state, the
  253  property appraiser shall record in such other county or counties
  254  a notice of tax lien identifying the property owned by the
  255  working waterfront property owner in such county or counties,
  256  which shall become a lien against the identified property.
  257         7. The property appraiser shall have available at his or
  258  her office a list by ownership of all applications received for
  259  classification of property as working waterfront property,
  260  showing the acreage, the full valuation under s. 193.011, the
  261  value of the land under the provisions of this subsection, and
  262  whether the classification was granted.
  263         (3) DENIAL OF CLASSIFICATION; APPEAL.—
  264         (a) If an application for working waterfront classification
  265  is made by March 1, the property appraiser shall notify the
  266  applicant in writing of a denial of the application on or before
  267  July 1 of the year for which the application was filed. The
  268  notification shall advise the applicant of his or her right to
  269  appeal to the value adjustment board and of the appeal filing
  270  deadline.
  271         (b) Any applicant whose application for classification as
  272  working waterfront property is denied by the property appraiser
  273  may appeal to the value adjustment board by filing a petition
  274  requesting that the classification be granted. The petition may
  275  be filed on or before the 25th day following the mailing of the
  276  assessment notice by the property appraiser as required under s.
  277  194.011(1). Notwithstanding the provisions of s. 194.013, the
  278  petitioner shall pay a nonrefundable fee of $15 upon filing the
  279  petition. Upon the value adjustment board’s review of the
  280  petition, if the petitioner is qualified to receive the
  281  classification and demonstrates particular extenuating
  282  circumstances that warrant granting the classification, the
  283  value adjustment board may grant the petition and
  284  classification.
  285         (c) A denial of a petition for classification by the value
  286  adjustment board may be appealed to a court of competent
  287  jurisdiction.
  288         (d)1. Property that has received a working waterfront
  289  classification from the value adjustment board or a court of
  290  competent jurisdiction under this subsection is entitled to
  291  receive such classification in any subsequent year until such
  292  use is changed, abandoned, or discontinued or the ownership
  293  changes in any manner as provided in subparagraph (2)(c)4. The
  294  property appraiser shall, no later than January 31 of each year,
  295  provide notice to the property owner or lessee receiving a
  296  classification under this subsection requiring the property
  297  owner or a lessee qualified to make application to certify that
  298  the ownership and the use of the property has not changed. The
  299  department shall prescribe by rule the form of the notice to be
  300  used by the property appraiser.
  301         2. If a county has waived the requirement that an annual
  302  application or short form be filed for classification of the
  303  property under subsection (2), the county may, by majority vote
  304  of its governing body, waive the notice and certification
  305  requirements of this paragraph and shall provide the property
  306  owner or lessee with the same notification as provided to
  307  property owners granted a working waterfront classification by
  308  the property appraiser. Such waiver may be revoked by a majority
  309  vote of the county governing body.
  310         Section 2. Subsection (1) of section 195.073, Florida
  311  Statutes, is amended to read:
  312         195.073 Classification of property.—All items required by
  313  law to be on the assessment rolls must receive a classification
  314  based upon the use of the property. The department shall
  315  promulgate uniform definitions for all classifications. The
  316  department may designate other subclassifications of property.
  317  No assessment roll may be approved by the department which does
  318  not show proper classifications.
  319         (1) Real property must be classified according to the
  320  assessment basis of the land into the following classes:
  321         (a) Residential, subclassified into categories, one
  322  category for homestead property and one for nonhomestead
  323  property:
  324         1. Single family.
  325         2. Mobile homes.
  326         3. Multifamily.
  327         4. Condominiums.
  328         5. Cooperatives.
  329         6. Retirement homes.
  330         (b) Commercial and industrial.
  331         (c) Agricultural.
  332         (d) Nonagricultural acreage.
  333         (e) High-water recharge.
  334         (f) Historic property used for commercial or certain
  335  nonprofit purposes.
  336         (g) Exempt, wholly or partially.
  337         (h) Centrally assessed.
  338         (i) Leasehold interests.
  339         (j) Time-share property.
  340         (k) Land assessed under s. 193.501.
  341         (l) Working waterfront property.
  342         (m)(l) Other.
  343         Section 3. Effective July 1, 2010, subsection (2) of
  344  section 380.5105, Florida Statutes, is amended to read:
  345         380.5105 The Stan Mayfield Working Waterfronts; Florida
  346  Forever program.—
  347         (2) The trust and the Department of Agriculture and
  348  Consumer Services shall jointly develop rules specifically
  349  establishing an application process and a process for the
  350  evaluation, scoring and ranking of working waterfront
  351  acquisition projects. The proposed rules jointly developed
  352  pursuant to this subsection shall be adopted promulgated by the
  353  trust. Such rules shall ensure that the following general
  354  program objectives are considered in selecting establish a
  355  system of weighted criteria to give increased priority to
  356  projects:
  357         (a) That projects demonstrate a strong contribution to the
  358  preservation of this state’s commercial fishing, marine, or
  359  aquaculture industries. Within a municipality with a population
  360  less than 30,000;
  361         (b) That projects are located in areas being converted or
  362  threatened with conversion to uses that are incompatible with
  363  working waterfront uses or are not marine or fishing uses.
  364  Within a municipality or area under intense growth and
  365  development pressures, as evidenced by a number of factors,
  366  including a determination that the municipality’s growth rate
  367  exceeds the average growth rate for the state;
  368         (c) That projects provide a demonstrable benefit to the
  369  local or state economy leading to employment opportunities in
  370  commercial fishing, marine, aquaculture, and related industries.
  371  Within the boundary of a community redevelopment agency
  372  established pursuant to s. 163.356;
  373         (d) That projects have been used for commercial fishing,
  374  marine, or aquaculture purposes or would create an opportunity
  375  to be used for commercial fishing, marine, or aquaculture
  376  purposes. Adjacent to state-owned submerged lands designated as
  377  an aquatic preserve identified in s. 258.39; or
  378         (e)That provide a demonstrable benefit to the local
  379  economy.
  380         Section 4. The Department of Revenue may adopt emergency
  381  rules to administer s. 193.704, Florida Statutes, as created by
  382  this act. The emergency rules shall remain in effect for 6
  383  months after adoption and may be renewed during the pendency of
  384  procedures to adopt rules addressing the subject of the
  385  emergency rules.
  386         Section 5. If any provision of this act or the application
  387  thereof to any person or circumstance is held invalid, the
  388  invalidity does not affect other provisions or applications of
  389  the act which can be given effect without the invalid provision
  390  or application, and to this end the provisions of this act are
  391  severable.
  392         Section 6. Except as otherwise expressly provided in this
  393  act, this act shall take effect upon becoming a law, and applies
  394  retroactively to January 1, 2010. For the 2010 calendar year, an
  395  application for classification of property as working waterfront
  396  must be filed on or before July 1, rather than on or before
  397  March 1.

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