October 14, 2019
Print This PagePrint This Page

  *
Session:
Bill #:
Session:
Chamber: View Search Tips
Search Term:
Year: View Search Tips
Search Term:
       Florida Senate - 2009                      CS for CS for SB 2244
       
       
       
       By the Committees on Finance and Tax; and Environmental
       Preservation and Conservation; and Senator Altman
       
       
       
       593-05682A-09                                         20092244c2
    1                        A bill to be entitled                      
    2         An act relating to land used for conservation
    3         purposes; creating s. 196.1962, F.S.; specifying
    4         conservation purposes for which land must be used in
    5         order to qualify for an ad valorem tax exemption;
    6         requiring that such land be perpetually encumbered by
    7         a conservation easement or conservation protection
    8         agreement; defining terms; providing for the
    9         assessment and ad valorem taxation of real property
   10         within an area perpetually encumbered by a
   11         conservation easement or other instrument and which
   12         contains improvements; requiring land that is exempt
   13         from ad valorem taxation and used for agricultural or
   14         silvicultural purposes be managed pursuant to certain
   15         best-management practices; requiring an owner of land
   16         that is exempt from ad valorem taxation to take
   17         actions to preserve the perpetual effect of the
   18         conservation easement or other instrument; providing
   19         that land of less than a certain acreage does not
   20         qualify for the ad valorem tax exemption; providing
   21         exceptions; requiring the Department of Revenue to
   22         adopt rules; requiring the Department of Environmental
   23         Protection to adopt by rule a list of nonprofit
   24         entities that are qualified to enforce the provisions
   25         of a conservation easement or conservation protection
   26         agreement; amending s. 193.501, F.S.; defining terms;
   27         providing for the assessment of lands used for
   28         conservation purposes; requiring that such lands be
   29         used for conservation purposes for at least 10 years;
   30         requiring a covenant or conservation protection
   31         agreement to be recorded in the official records;
   32         providing for the assessment of such land based on
   33         character or use; requiring the owner of the land to
   34         annually apply to the property appraiser by a certain
   35         date for the assessment based on character or use;
   36         authorizing the value adjustment board to grant late
   37         applications for such assessments if extenuating
   38         circumstances are shown; providing for the assessment
   39         of land if a conservation management plan extends for
   40         a specified period and the landowner has provided
   41         certain documentation to the property appraiser;
   42         requiring the filing of such plans with the Fish and
   43         Wildlife Conservation Commission or a water management
   44         district under certain circumstances; requiring that
   45         the commission and the Department of Environmental
   46         Protection produce a guidance document establishing
   47         the form and content of a conservation management plan
   48         and establishing certain minimum standards for such
   49         plans; authorizing a property appraiser to require a
   50         signed application that includes certain statements by
   51         a landowner; requiring property appraisers to issue a
   52         report relating to the just value and classified use
   53         value of land used for conservation purposes; amending
   54         s. 195.073, F.S.; providing for the classification of
   55         lands used for conservation purposes for the purposes
   56         of ad valorem taxation; amending s. 196.011, F.S.;
   57         conforming a cross-reference; requiring an annual
   58         application for the exemption for land used for
   59         conservation purposes; requiring property owners to
   60         notify the property appraiser of changes in the use of
   61         exempt properties; providing penalties for failure to
   62         notify; creating s. 218.125, F.S.; requiring the
   63         Legislature to appropriate moneys to replace the
   64         reductions in ad valorem tax revenue experienced by
   65         fiscally constrained counties; requiring each fiscally
   66         constrained county to apply to the Department of
   67         Revenue to participate in the distribution of the
   68         appropriation; specifying the documentation that must
   69         be provided to the department; providing a formula for
   70         calculating the reduction in ad valorem tax revenue;
   71         amending s. 704.06, F.S.; revising requirements for
   72         conservation easements and conservation protection
   73         agreements; authorizing the Department of Revenue to
   74         adopt emergency rules; providing for application of
   75         the act; providing an effective date.
   76  
   77  Be It Enacted by the Legislature of the State of Florida:
   78  
   79         Section 1. Section 196.1962, Florida Statutes, is created
   80  to read:
   81         196.1962Exemption of real property dedicated in perpetuity
   82  for conservation purposes.—
   83         (1)Pursuant to s. 3(f), Art. VII of the State
   84  Constitution, real property that is dedicated in perpetuity for
   85  the conservation purposes specified in this section is exempt
   86  from ad valorem taxation.
   87         (a)Real property qualifying for the exemption must be
   88  perpetually encumbered by a valid and enforceable conservation
   89  easement or other conservation protection agreement that:
   90         1.Requires the property to serve a conservation purpose,
   91  as defined in 26 U.S.C. s. 170(h)(4)(A), which serves as the
   92  basis of a qualified conservation contribution under 26 U.S.C.
   93  s. 170(h); or
   94         2.a.Requires the perpetual retention of the substantial
   95  natural value of the property, including, but not limited to,
   96  woodlands, wetlands, water courses, ponds, streams, and natural
   97  open spaces or requires the restoration of the natural resources
   98  of the land;
   99         b.Requires the conservation of native wildlife habitat,
  100  water quality enhancement, or water quantity recharge;
  101         c.Prohibits subsurface excavation, billboards, trash,
  102  unlawful pollutants, new paved roads, or residential or
  103  commercial structures on the property and requires the property
  104  to be kept in essentially its natural state;
  105         d.Includes baseline documentation as to the natural values
  106  to be protected on the property and may include a management
  107  plan that details the management of the property so as to
  108  effectuate the conservation of natural resources on the
  109  property;
  110         e.Is enforceable by a federal or state agency, county,
  111  municipality, water management district, or nonprofit entity
  112  that is qualified to enforce the provisions of the easement or
  113  other conservation protection agreement;
  114         f.Allows for periodic review by any enforcing entity of
  115  the provisions of the easement or conservation protection
  116  agreement;
  117         g.Provides for the perpetual enforcement of the provisions
  118  of the easement or conservation protection agreement against any
  119  present or future owner of the property; and
  120         h.Provides that the conservation easement or other
  121  conservation protection agreement is perpetual and nonrevocable.
  122         (b)For purposes of this section, the term:
  123         1.Conservation easement” has the same meaning as in s.
  124  704.06;
  125         2.Conservation protection agreement” means a deed
  126  restriction, land use agreement, or covenant running with the
  127  land which dedicates the property for conservation purposes.
  128         (c)If property receiving the exemption under this section
  129  contains improvements, the portion of the property consisting of
  130  improvements and curtilage must be assessed separately pursuant
  131  to the provisions of chapter 193.
  132         (2)Real property that is exempt from ad valorem taxation
  133  pursuant to this section and is used for agricultural or
  134  silvicultural purposes must be maintained pursuant to the most
  135  recent best-management practices established by the Division of
  136  Forestry of the Department of Agriculture and Consumer Services
  137  or other entity designated by the department.
  138         (3)An owner of real property that is exempt from ad
  139  valorem taxation pursuant to this section shall abide by the
  140  requirements of the Florida Marketable Record Title Act, chapter
  141  712, or any other similar law or rule to preserve the effect of
  142  the qualifying conservation easement or other conservation
  143  protection agreement in perpetuity.
  144         (4)(a)Notwithstanding subsection (1), real property that
  145  is perpetually encumbered by a conservation easement or other
  146  conservation protection agreement and that is less than 40
  147  contiguous acres is not entitled to the exemption under this
  148  section unless the property:
  149         1.Contains a natural sinkhole or a natural spring that
  150  serves a significant water recharge or water production
  151  function;
  152         2.Contains a unique geological feature;
  153         3.Provides habitat for a species that is listed as one of
  154  Florida’s endangered, threatened, or species of special concern
  155  or listed pursuant to the federal Endangered Species Act or a
  156  successor law;
  157         4.Includes a shoreline adjacent to a beach on the Atlantic
  158  Ocean or Gulf of Mexico, Outstanding Florida Waters, an Estuary
  159  of National Significance, or an American Heritage River; or
  160         5.Is adjacent to public lands that are managed for
  161  conservation purposes or other private lands that are
  162  perpetually encumbered by a conservation easement or other
  163  conservation protection agreement, and is at least 5 contiguous
  164  acres in size.
  165         (b)In order to qualify for the exemption under this
  166  section, real property that is less than 40 contiguous acres
  167  must have a management plan that is approved by the entity
  168  responsible for enforcing the easement or other conservation
  169  protection agreement.
  170         (5)The Department of Revenue shall adopt rules providing
  171  for the administration of this section.
  172         (6)The Department of Environmental Protection shall adopt
  173  by rule a list of nonprofit entities that are qualified to
  174  enforce the provisions of an easement or other conservation
  175  protection agreement.
  176         Section 2. Section 193.501, Florida Statutes, is amended to
  177  read:
  178         193.501 Assessment of lands used for conservation purposes
  179  subject to a conservation easement, environmentally endangered
  180  lands, or lands used for outdoor recreational or park purposes
  181  when land development rights have been conveyed or conservation
  182  restrictions have been covenanted.—
  183         (1)As used in this section and pursuant to s. 4(b), Art.
  184  VII of the State Constitution, the term:
  185         (a)“Lands used for conservation purposes” means:
  186         1.Lands designated as environmentally endangered lands by
  187  a formal resolution of the governing body of the local
  188  government within whose jurisdictional boundaries the land is
  189  located;
  190         2.Land designated as conservation land in a local
  191  comprehensive plan adopted by the appropriate local governing
  192  body pursuant to chapter 163;
  193         3.Lands used for outdoor recreational or park purposes if
  194  land development rights have been conveyed;
  195         4.Lands used for the conservation purpose specified in s.
  196  196.1962 when a conservation easement or a conservation
  197  protection agreement has been executed pursuant to s. 704.06; or
  198         5.Land for which a conservation management plan has been
  199  filed with the Fish and Wildlife Conservation Commission or a
  200  water management district and for which the activities and
  201  actions are being carried out according the conservation
  202  management plan.
  203         (b)“Board” means the governing board of any municipality
  204  county, or other public agency of the state, or the Board of
  205  Trustees of the Internal Improvement Trust Fund.
  206         (c)“Conservation easement” has the same meaning as
  207  provided in s. 704.06(1).
  208         (d)“Covenant” means a covenant running with the land.
  209         (e)“Deferred tax liability” means an amount equal to the
  210  difference between the total amount of taxes that would have
  211  been due in March in each of the previous years in which the
  212  conveyance or covenant was in effect if the property had been
  213  assessed under the provisions of s. 193.011 and the total amount
  214  of taxes actually paid in those years if the property was
  215  assessed as provided in this section, plus interest on that
  216  difference. The interest accrues at the rate of 1 percent per
  217  month beginning on the 21st day of the month following the month
  218  in which the full amount of tax based on an assessment pursuant
  219  to s. 193.011 would have been due.
  220         (f)“Development right” means the right of the owner of the
  221  fee interest in the land to change the use of the land.
  222         (g)“Outdoor recreational or park purposes” includes, but
  223  is not limited to, boating, golfing, camping, swimming,
  224  horseback riding, and archaeological, scenic, or scientific
  225  sites. The term applies only to activities on land that is open
  226  to the general public.
  227         (h)“Qualified as environmentally endangered” means:
  228         1.Land that has unique ecological characteristics, rare or
  229  limited combinations of geological formations, or features of a
  230  rare or limited nature constituting habitat suitable for fish,
  231  plants, or wildlife, and which, if subject to a development
  232  moratorium or one or more conservation easements or development
  233  restrictions appropriate to retaining such land or water areas
  234  predominantly in their natural state, would be consistent with
  235  the conservation, recreation, and open space and, if applicable,
  236  coastal protection elements of the comprehensive plan adopted by
  237  formal action of the local governing body pursuant to s.
  238  163.3161, the Local Government Comprehensive Planning and Land
  239  Development Regulation Act; or
  240         2.Surface waters and wetlands as determined by the
  241  methodology ratified by s. 373.4211.
  242         (i)“Conservation management plan” means a document filed
  243  with the Fish and Wildlife Conservation Commission or a water
  244  management district specifying actions and activities to be
  245  undertaken on an annual basis for a period of at least 10 years
  246  to manage land for the benefit of native wildlife and habitat,
  247  native plant and animal communities, and natural water features.
  248         (2)(1) The owner or owners in fee of any land used for
  249  conservation subject to a conservation easement as described in
  250  s. 704.06(1); land qualified as environmentally endangered
  251  pursuant to paragraph (6)(i) and so designated by formal
  252  resolution of the governing board of the municipality or county
  253  within which such land is located; land designated as
  254  conservation land in a comprehensive plan adopted by the
  255  appropriate municipal or county governing body; or any land
  256  which is utilized for outdoor recreational or park purposes may,
  257  by appropriate instrument, for a term of at least not less than
  258  10 years:
  259         (a) Convey the development right of such land to the
  260  governing board of any public agency in this state within which
  261  the land is located, or to the Board of Trustees of the Internal
  262  Improvement Trust Fund, or to a charitable corporation or trust
  263  as described in s. 704.06(4) s. 704.06(3); or
  264         (b) Covenant with the governing board of any public agency
  265  in this state within which the land is located, or with the
  266  Board of Trustees of the Internal Improvement Trust Fund, or
  267  with a charitable corporation or trust as described in s.
  268  704.06(4) s. 704.06(3), that such land be subject to one or more
  269  of the prohibitions or limitations conservation restrictions
  270  provided in s. 704.06(1) or that not be used by the owner may
  271  not use the land for any purpose other than outdoor recreational
  272  or park purposes if development rights are conveyed. If land is
  273  covenanted and used for an outdoor recreational purpose, the
  274  normal use and maintenance of the land for that purpose,
  275  consistent with the covenant, shall not be restricted.
  276         (3)(2) The governing board of any public agency in this
  277  state, or the Board of Trustees of the Internal Improvement
  278  Trust Fund, or a charitable corporation or trust as described in
  279  s. 704.06(4) s. 704.06(3), is authorized and empowered in its
  280  discretion to accept any and all instruments that convey
  281  conveying the development right of any such land or establish
  282  establishing a covenant for a term of at least 10 years.
  283  pursuant to subsection (1), and If accepted by the board or
  284  charitable corporation or trust, the instrument shall be
  285  promptly recorded in the official public records of the county
  286  in which the land is located filed with the appropriate officer
  287  for recording in the same manner as any other instrument
  288  affecting the title to real property.
  289         (4)(3) When, pursuant to subsections (1) and (2), the
  290  development right in real property has been conveyed to the
  291  governing board of any public agency of this state, to the Board
  292  of Trustees of the Internal Improvement Trust Fund, or to a
  293  charitable corporation or trust as described in s. 704.06(3) s.
  294  704.06(2), or a covenant has been executed and accepted by the
  295  board or charitable corporation or trust, the lands which are
  296  the subject of such conveyance or covenant shall be thereafter
  297  assessed as provided herein:
  298         (a) If the covenant or conveyance extends for a period of
  299  at least not less than 10 years following from January 1 in the
  300  year such assessment is made, the property appraiser, in valuing
  301  such land for tax purposes, shall assess the land solely on the
  302  basis of character or use consider no factors other than those
  303  relative to its value for the present use, as restricted by any
  304  conveyance or covenant under this section.
  305         (b) If the covenant or conveyance extends for a period less
  306  than 10 years, the land shall be assessed under the provisions
  307  of s. 193.011, recognizing the nature and length thereof of any
  308  restriction placed on the use of the land under the provisions
  309  of subsection (1).
  310         (5)A person or organization that, on January 1, has the
  311  legal title to land that is entitled by law to assessment under
  312  this section must, on or before March 1 of each year, file an
  313  application for assessment under this section with the county
  314  property appraiser. The application must identify the property
  315  for which assessment under this section is claimed. The initial
  316  application for assessment for any property must include a copy
  317  of the instrument by which the development right is conveyed or
  318  which establishes a covenant, or the conservation protection
  319  agreement or conservation management plan which establishes the
  320  conservation purposes for which the land is used. The Department
  321  of Revenue shall prescribe the forms upon which the application
  322  is made. The failure to file an application on or before March 1
  323  of any year constitutes a waiver of assessment under this
  324  section for that year. However, an applicant who is qualified to
  325  receive an assessment under this section, but fails to file an
  326  application by March 1, may file an application for the
  327  assessment and may file, pursuant to s. 194.011(3), a petition
  328  with the value adjustment board requesting that the
  329  classification be granted. The petition must be filed at any
  330  time during the taxable year on or before the 25th day following
  331  the mailing of the notice by the property appraiser pursuant to
  332  s. 194.011(1). Notwithstanding s. 194.013, the applicant must
  333  pay a nonrefundable fee of $15 upon filing the petition. Upon
  334  reviewing the petition, if the person is qualified to receive
  335  the assessment and demonstrates particular extenuating
  336  circumstances judged by the property appraiser or the value
  337  adjustment board to warrant granting the assessment, the
  338  property appraiser or the value adjustment board may grant the
  339  assessment. The owner of land that was assessed under this
  340  section in the previous year and whose ownership or use has not
  341  changed may reapply on a short form as provided by the
  342  department. A county may, at the request of the property
  343  appraiser and by a majority vote of its governing body, waive
  344  the requirement that an annual application or statement be made
  345  for assessment of property within the county. Such waiver may be
  346  revoked by a majority vote of the governing body of the county.
  347         (6)If a conservation management plan extends for a period
  348  of at least 10 years following January 1 in the year the plan is
  349  filed with the appropriate agency and the landowner has provided
  350  a current copy of the conservation management plan to the
  351  property appraiser along with a signed statement of the
  352  landowner’s good-faith intention to use the land only for
  353  conservation purposes before March 1 of the same year, the
  354  property appraiser shall assess the land solely on the basis of
  355  character of use.
  356         (a)Plans required by this subsection must be filed with
  357  the Fish and Wildlife Conservation Commission if the primary
  358  conservation use is restoration or protection of native wildlife
  359  habitat or native plant and animal communities.
  360         (b)Plans required by this subsection must be filed with
  361  the water management district within the boundaries of which the
  362  land is located if the primary conservation use is restoration
  363  or protection of natural water features.
  364         (c)The commission and the Department of Environmental
  365  Protection shall produce a guidance document establishing the
  366  form and content of a conservation management plan and
  367  establishing minimum standards for such plans regarding
  368  restoration and protection of wildlife habitats, plant and
  369  animal communities, and natural water features; control of
  370  exotic species; use of prescribed fire; removal of diseased and
  371  damaged vegetation; and other activities as may be necessary to
  372  manage conservation land for the benefit of wildlife, plant and
  373  animal communities, and water resources.
  374         (d)The property appraiser may require a signed application
  375  that includes a statement of the landowner’s good faith
  376  intention to use the land only for conservation purposes as
  377  described in this section, to keep such uses for a period of 10
  378  years after the date of the application, and, upon failure to
  379  carry out the conservation management plan, to pay the
  380  difference between the total amount of taxes assessed and the
  381  total amount that would have been due in March of the current
  382  year and each of the previous 10 years if the land had not been
  383  assessed solely on the basis of character or use as provided in
  384  this section.
  385         (7)(4) After conveying making a conveyance of the
  386  development right or executing a covenant or conservation
  387  protection agreement pursuant to this section, or conveying a
  388  conservation easement pursuant to this section and s. 704.06,
  389  the owner of the land shall not use the land in any manner not
  390  consistent with the development right voluntarily conveyed, or
  391  with the restrictions voluntarily imposed, or with the terms of
  392  the conservation easement or conservation protection agreement,
  393  or shall not change the use of the land from outdoor
  394  recreational or park purposes during the term of such conveyance
  395  or covenant without first obtaining a written instrument from
  396  the board or charitable corporation or trust, which must
  397  reconvey to the owner instrument reconveys all or part of the
  398  development right to the owner or which must release releases
  399  the owner from the terms of the covenant. The written instrument
  400  must be recorded in the official records of the county in which
  401  the property subject to the reconveyance or release is located
  402  and which instrument must be promptly recorded in the same
  403  manner as any other instrument affecting the title to real
  404  property. Upon obtaining approval for reconveyance or release
  405  from the board or the charitable organization or trust, the
  406  reconveyance or release shall be made to the owner upon payment
  407  of the deferred tax liability. Any payment of the deferred tax
  408  liability shall be payable to the county tax collector within 90
  409  days of the date of approval for reconveyance or release by the
  410  board or charitable corporation or trust of the reconveyance or
  411  release. The collector shall distribute the payment to each
  412  governmental unit in the proportion that its millage bears to
  413  the total millage levied on the parcel for the years in which
  414  such conveyance or covenant was in effect.
  415         (8)(5) The governing board of any public agency in this
  416  state or the Board of Trustees of the Internal Improvement Trust
  417  Fund or a charitable corporation or trust which holds title to a
  418  development right pursuant to this section may not convey that
  419  development right to anyone other than the governing board of
  420  another public agency in this state or a charitable corporation
  421  or trust, as described in s. 704.06(4) s. 704.06(3), or the
  422  record owner of the fee interest in the land to which the
  423  development right attaches. The conveyance from the governing
  424  board of a public agency or the Board of Trustees of the
  425  Internal Improvement Trust Fund to the owner of the fee shall be
  426  made only after a determination by the board that such
  427  conveyance would not adversely affect the interest of the
  428  public. Section 125.35 does not apply to such sales, but any
  429  public agency accepting any instrument conveying a development
  430  right pursuant to this section shall forthwith adopt appropriate
  431  regulations and procedures governing the disposition of same.
  432  These regulations and procedures must provide in part that the
  433  board may not convey a development right to the owner of the fee
  434  without first holding a public hearing and unless notice of the
  435  proposed conveyance and the time and place at which the public
  436  hearing is to be held is published once a week for at least 2
  437  weeks in some newspaper of general circulation in the county in
  438  which the property is located before involved prior to the
  439  hearing.
  440         (6)The following terms whenever used as referred to in
  441  this section have the following meanings unless a different
  442  meaning is clearly indicated by the context:
  443         (a)“Board” is the governing board of any city, county, or
  444  other public agency of the state or the Board of Trustees of the
  445  Internal Improvement Trust Fund.
  446         (b)“Conservation restriction” means a limitation on a
  447  right to the use of land for purposes of conserving or
  448  preserving land or water areas predominantly in their natural,
  449  scenic, open, agricultural, or wooded condition. The limitation
  450  on rights to the use of land may involve or pertain to any of
  451  the activities enumerated in s. 704.06(1).
  452         (c)“Conservation easement” means that property right
  453  described in s. 704.06.
  454         (d)“Covenant” is a covenant running with the land.
  455         (e)“Deferred tax liability” means an amount equal to the
  456  difference between the total amount of taxes that would have
  457  been due in March in each of the previous years in which the
  458  conveyance or covenant was in effect if the property had been
  459  assessed under the provisions of s. 193.011 and the total amount
  460  of taxes actually paid in those years when the property was
  461  assessed under the provisions of this section, plus interest on
  462  that difference computed as provided in s. 212.12(3).
  463         (f)“Development right” is the right of the owner of the
  464  fee interest in the land to change the use of the land.
  465         (g)“Outdoor recreational or park purposes” includes, but
  466  is not necessarily limited to, boating, golfing, camping,
  467  swimming, horseback riding, and archaeological, scenic, or
  468  scientific sites and applies only to land which is open to the
  469  general public.
  470         (h)“Present use” is the manner in which the land is
  471  utilized on January 1 of the year in which the assessment is
  472  made.
  473         (i)“Qualified as environmentally endangered” means land
  474  that has unique ecological characteristics, rare or limited
  475  combinations of geological formations, or features of a rare or
  476  limited nature constituting habitat suitable for fish, plants,
  477  or wildlife, and which, if subject to a development moratorium
  478  or one or more conservation easements or development
  479  restrictions appropriate to retaining such land or water areas
  480  predominantly in their natural state, would be consistent with
  481  the conservation, recreation and open space, and, if applicable,
  482  coastal protection elements of the comprehensive plan adopted by
  483  formal action of the local governing body pursuant to s.
  484  163.3161, the Local Government Comprehensive Planning and Land
  485  Development Regulation Act; or surface waters and wetlands, as
  486  determined by the methodology ratified in s. 373.4211.
  487         (9)(7)(a) The property appraiser shall report to the
  488  department showing the just value and the classified use value
  489  of lands used for property that is subject to a conservation
  490  purposes pursuant to this section easement under s. 704.06,
  491  property assessed as environmentally endangered land pursuant to
  492  this section, and property assessed as outdoor recreational or
  493  park land.
  494         (b) The tax collector shall annually report to the
  495  department the amount of deferred tax liability collected
  496  pursuant to this section.
  497         Section 3. Subsection (1) of section 195.073, Florida
  498  Statutes, is amended to read:
  499         195.073 Classification of property.—All items required by
  500  law to be on the assessment rolls must receive a classification
  501  based upon the use of the property. The department shall
  502  promulgate uniform definitions for all classifications. The
  503  department may designate other subclassifications of property.
  504  No assessment roll may be approved by the department which does
  505  not show proper classifications.
  506         (1) Real property must be classified according to the
  507  assessment basis of the land into the following classes:
  508         (a) Residential, subclassified into categories, one
  509  category for homestead property and one for nonhomestead
  510  property:
  511         1. Single family.
  512         2. Mobile homes.
  513         3. Multifamily.
  514         4. Condominiums.
  515         5. Cooperatives.
  516         6. Retirement homes.
  517         (b) Commercial and industrial.
  518         (c) Agricultural.
  519         (d) Nonagricultural acreage.
  520         (e) High-water recharge.
  521         (f) Historic property used for commercial or certain
  522  nonprofit purposes.
  523         (g) Exempt, wholly or partially.
  524         (h) Centrally assessed.
  525         (i) Leasehold interests.
  526         (j) Time-share property.
  527         (k)Land used for conservation purposes under s. 193.501.
  528         (l)(k) Other.
  529         Section 4. Paragraph (b) of subsection (1) and subsections
  530  (6) and (9) of section 196.011, Florida Statutes, are amended to
  531  read:
  532         196.011 Annual application required for exemption.—
  533         (1)
  534         (b) The form to apply for an exemption under s. 196.031, s.
  535  196.081, s. 196.091, s. 196.101, 196.1962, or s. 196.202 s.
  536  196.031, s. 196.081, s. 196.091, s. 196.101, or s. 196.202 must
  537  include a space for the applicant to list the social security
  538  number of the applicant and of the applicant’s spouse, if any.
  539  If an applicant files a timely and otherwise complete
  540  application, and omits the required social security numbers, the
  541  application is incomplete. In that event, the property appraiser
  542  shall contact the applicant, who may refile a complete
  543  application by April 1. Failure to file a complete application
  544  by that date constitutes a waiver of the exemption privilege for
  545  that year, except as provided in subsection (7) or subsection
  546  (8).
  547         (6)(a) Once an original application for tax exemption has
  548  been granted, in each succeeding year on or before February 1,
  549  the property appraiser shall mail a renewal application to the
  550  applicant, and the property appraiser shall accept from each
  551  such applicant a renewal application on a form to be prescribed
  552  by the Department of Revenue. Such renewal application shall be
  553  accepted as evidence of exemption by the property appraiser
  554  unless he or she denies the application. Upon denial, the
  555  property appraiser shall serve, on or before July 1 of each
  556  year, a notice setting forth the grounds for denial on the
  557  applicant by first-class mail. Any applicant objecting to such
  558  denial may file a petition as provided for in s. 194.011(3).
  559         (b)Once an original application for the tax exemption has
  560  been granted under s. 196.1962, in each succeeding year on or
  561  before February 1, the property appraiser shall mail a renewal
  562  application to the applicant on a form prescribed by the
  563  Department of Revenue. The applicant must certify on the form
  564  that the use of the property has not changed. The form shall
  565  include a statement that the exemption granted under s. 196.1962
  566  will not be renewed unless application is returned to the
  567  property appraiser.
  568         (9)(a) A county may, at the request of the property
  569  appraiser and by a majority vote of its governing body, waive
  570  the requirement that an annual application or statement be made
  571  for exemption of property within the county after an initial
  572  application is made and the exemption granted. The waiver under
  573  this subsection of the annual application or statement
  574  requirement applies to all exemptions under this chapter except
  575  the exemption under s. 196.1995. Notwithstanding such waiver,
  576  refiling of an application or statement shall be required when
  577  any property granted an exemption is sold or otherwise disposed
  578  of, when the ownership changes in any manner, when the applicant
  579  for homestead exemption ceases to use the property as his or her
  580  homestead, or when the status of the owner changes so as to
  581  change the exempt status of the property. In its deliberations
  582  on whether to waive the annual application or statement
  583  requirement, the governing body shall consider the possibility
  584  of fraudulent exemption claims which may occur due to the waiver
  585  of the annual application requirement. It is The duty of the
  586  owner of any property granted an exemption who is not required
  587  to file an annual application or statement has a duty to notify
  588  the property appraiser promptly whenever the use of the property
  589  or the status or condition of the owner changes so as to change
  590  the exempt status of the property. If any property owner fails
  591  to so notify the property appraiser and the property appraiser
  592  determines that for any year within the prior 10 years the owner
  593  was not entitled to receive such exemption, the owner of the
  594  property is subject to the taxes exempted as a result of such
  595  failure plus 15 percent interest per annum and a penalty of 50
  596  percent of the taxes exempted. Except for homestead exemptions
  597  controlled by s. 196.161, it is the duty of the property
  598  appraiser making such determination has a duty to record in the
  599  public records of the county a notice of tax lien against any
  600  property owned by that person or entity in the county, and such
  601  property must be identified in the notice of tax lien. Such
  602  property is subject to the payment of all taxes and penalties.
  603  Such lien when filed shall attach to any property, identified in
  604  the notice of tax lien, owned by the person who illegally or
  605  improperly received the exemption. Should such person no longer
  606  own property in that county, but own property in some other
  607  county or counties in the state, it shall be the duty of the
  608  property appraiser has a duty to record a notice of tax lien in
  609  such other county or counties, identifying the property owned by
  610  such person or entity in such county or counties, and it shall
  611  become a lien against such property in such county or counties.
  612         (b)The owner of any property granted an exemption under s.
  613  196.1962 has a duty to notify the property appraiser promptly
  614  whenever the use of the property changes. If the property owner
  615  fails to so notify the property appraiser and the property
  616  appraiser determines that for any year within the preceding 10
  617  years the owner was not entitled to receive the exemption, the
  618  owner of the property is subject to taxes exempted as a result
  619  of the failure plus 18 percent interest per annum and a penalty
  620  of 100 percent of the taxes exempted. The provisions for tax
  621  liens in paragraph (a) apply to property granted an exemption
  622  under s. 196.1962.
  623         (c)(b) A county may, at the request of the property
  624  appraiser and by a majority vote of its governing body, waive
  625  the requirement that an annual application be made for the
  626  veteran’s disability discount granted pursuant to s. 6(g), Art.
  627  VII of the State Constitution after an initial application is
  628  made and the discount granted. It is the duty of The disabled
  629  veteran receiving a discount for which annual application has
  630  been waived has a duty to notify the property appraiser promptly
  631  whenever the use of the property or the percentage of disability
  632  to which the veteran is entitled changes. If a disabled veteran
  633  fails to notify the property appraiser and the property
  634  appraiser determines that for any year within the prior 10 years
  635  the veteran was not entitled to receive all or a portion of such
  636  discount, the penalties and processes in paragraph (a) relating
  637  to the failure to notify the property appraiser of ineligibility
  638  for an exemption shall apply.
  639         (d)(c) For any exemption under s. 196.101(2), the statement
  640  concerning gross income must be filed with the property
  641  appraiser not later than March 1 of every year.
  642         (e)(d) If an exemption for which the annual application is
  643  waived pursuant to this subsection will be denied by the
  644  property appraiser in the absence of the refiling of the
  645  application, notification of an intent to deny the exemption
  646  shall be mailed to the owner of the property prior to February
  647  1. If the property appraiser fails to timely mail such notice,
  648  the application deadline for such property owner pursuant to
  649  subsection (1) shall be extended to 28 days after the date on
  650  which the property appraiser mails such notice.
  651         Section 5. Section 218.125, Florida Statutes, is created to
  652  read:
  653         218.125Replacement for tax loss associated with certain
  654  constitutional amendments affecting fiscally constrained
  655  counties.—
  656         (1)Beginning in the 2009-2010 fiscal year, the Legislature
  657  shall appropriate moneys to replace the reductions in ad valorem
  658  tax revenue experienced by fiscally constrained counties, as
  659  defined in s. 218.67(1), which occur as a direct result of the
  660  implementation of revisions of ss. 3(f) and 4(b) of Art. VII of
  661  the State Constitution which were approved in the general
  662  election held in November 2008. The moneys appropriated for this
  663  purpose shall be distributed in January of each fiscal year
  664  among the fiscally constrained counties based on each county’s
  665  proportion of the total reduction in ad valorem tax revenue
  666  resulting from the implementation of the revisions.
  667         (2)On or before November 15 of each year, beginning in
  668  2010, each fiscally constrained county shall apply to the
  669  Department of Revenue to participate in the distribution of the
  670  appropriation and provide documentation supporting the county’s
  671  estimated reduction in ad valorem tax revenue in the form and
  672  manner prescribed by the Department of Revenue. The
  673  documentation must include an estimate of the reduction in
  674  taxable value directly attributable to revisions of Art. VII of
  675  the State Constitution for all county taxing jurisdictions
  676  within the county and shall be prepared by the property
  677  appraiser in each fiscally constrained county. The documentation
  678  must also include the county millage rates applicable in all
  679  such jurisdictions for the current year and the prior year,
  680  roll-back rates determined as provided in s. 200.065 for each
  681  county taxing jurisdiction, and maximum millage rates that could
  682  have been levied by majority vote pursuant to s. 200.185. For
  683  purposes of this section, each fiscally constrained county’s
  684  reduction in ad valorem tax revenue shall be calculated as 95
  685  percent of the estimated reduction in taxable value times the
  686  lesser of the 2009 applicable millage rate or the applicable
  687  millage rate for each county taxing jurisdiction in the prior
  688  year.
  689         Section 6. Section 704.06, Florida Statutes, is amended to
  690  read:
  691         704.06 Conservation easements and conservation protection
  692  agreements; creation; acquisition; enforcement.—
  693         (1) As used in this section, “conservation easement” means
  694  a transferrable right or interest in real property which may be
  695  perpetual or limited to a certain term, and which is appropriate
  696  to retaining land or water areas predominantly in their natural,
  697  scenic, open, agricultural, or wooded condition; retaining such
  698  areas as suitable habitat for fish, plants, or wildlife;
  699  retaining the structural integrity or physical appearance of
  700  sites or properties of historical, architectural,
  701  archaeological, or cultural significance; or maintaining
  702  existing land uses and which prohibits or limits any or all of
  703  the following:
  704         (a) Construction or placing of buildings, roads, signs,
  705  billboards or other advertising, utilities, or other structures
  706  on or above the ground.
  707         (b) Dumping or placing of soil or other substance or
  708  material as landfill or dumping or placing of trash, waste, or
  709  unsightly or offensive materials.
  710         (c) Removal or destruction of trees, shrubs, or other
  711  vegetation.
  712         (d) Excavation, dredging, or removal of loam, peat, gravel,
  713  soil, rock, or other material substance in such manner as to
  714  affect the surface.
  715         (e) Surface use except for purposes that permit the land or
  716  water area to remain predominantly in its natural condition.
  717         (f) Activities detrimental to drainage, flood control,
  718  water conservation, erosion control, soil conservation, or fish
  719  and wildlife habitat preservation.
  720         (g) Acts or uses detrimental to such retention of land or
  721  water areas.
  722         (h) Acts or uses detrimental to the preservation of the
  723  structural integrity or physical appearance of sites or
  724  properties of historical, architectural, archaeological, or
  725  cultural significance.
  726         (2)“Conservation protection agreement” has the same
  727  meaning as provided in s. 196.1962.
  728         (3)(2) Conservation easements and conservation protection
  729  agreements are perpetual, undivided interests in property and
  730  may be created or stated in the form of an a restriction,
  731  easement, covenant, or condition in any deed, will, or other
  732  instrument executed by or on behalf of the owner of the
  733  property, or in any order of taking. Such easements or
  734  agreements may be acquired in the same manner as other interests
  735  in property are acquired, except by condemnation or by other
  736  exercise of the power of eminent domain, and shall not be
  737  unassignable to other governmental bodies or agencies,
  738  charitable organizations, or trusts authorized to acquire such
  739  easements, for lack of benefit to a dominant estate.
  740         (4)(3) Conservation easements and conservation protection
  741  agreements may be acquired by any governmental body or agency or
  742  by a charitable corporation or trust whose purposes include
  743  protecting natural, scenic, or open space values of real
  744  property, assuring its availability for agricultural, forest,
  745  recreational, or open space use, protecting natural resources,
  746  maintaining or enhancing air or water quality, or preserving
  747  sites or properties of historical, architectural,
  748  archaeological, or cultural significance.
  749         (5)(4) Conservation easements and conservation protection
  750  agreements shall run with the land and be binding on all
  751  subsequent owners of the servient estate. Notwithstanding the
  752  provisions of s. 197.552, all provisions of a conservation
  753  easement or a conservation protection agreement shall survive
  754  and are enforceable after the issuance of a tax deed. No
  755  conservation easement shall be unenforceable on account of lack
  756  of privity of contract or lack of benefit to particular land or
  757  on account of the benefit being assignable. Conservation
  758  easements and conservation protection agreements may be enforced
  759  by injunction or proceeding in equity or at law, and shall
  760  entitle the holder to enter the land in a reasonable manner and
  761  at reasonable times to assure compliance. A conservation
  762  easement or a conservation protection agreement may be released
  763  by the holder of the easement or the agreement to the holder of
  764  the fee even though the holder of the fee may not be a
  765  governmental body or a charitable corporation or trust.
  766         (6)(5) All conservation easements and conservation
  767  protection agreements shall be recorded in the official records
  768  of the county in which the property subject to the easement or
  769  agreement is located and indexed in the same manner as any other
  770  instrument affecting the title to real property.
  771         (7)(6) The provisions of this section shall not be
  772  construed to imply that any restriction, easement, agreement,
  773  covenant, or condition which does not have the benefit of this
  774  section shall, on account of any provision hereof, be
  775  unenforceable.
  776         (8)(7) Recording of the conservation easement or
  777  conservation protection agreement shall be notice to the
  778  property appraiser and tax collector of the county of the
  779  conveyance of the conservation easement or conservation
  780  protection agreement.
  781         (9)(8) Conservation easements and conservation protection
  782  agreements may provide for a third-party right of enforcement.
  783  As used in this section, third-party right of enforcement means
  784  a right provided in a conservation easement or conservation
  785  protection agreement to enforce any of its terms granted to a
  786  governmental body, or charitable corporation or trust as
  787  described in subsection (4) (3), which although eligible to be a
  788  holder, is not a holder.
  789         (10)(9) An action affecting a conservation easement or a
  790  conservation protection agreement may be brought by:
  791         (a) An owner of an interest in the real property burdened
  792  by the easement or agreement;
  793         (b) A holder of the easement or agreement;
  794         (c) A person having a third-party right of enforcement; or
  795         (d) A person authorized by another law.
  796         (11)(10) The ownership or attempted enforcement of rights
  797  held by the holder of an easement or agreement does not subject
  798  the holder to any liability for any damage or injury that may be
  799  suffered by any person on the property or as a result of the
  800  condition of the property encumbered by a conservation easement
  801  or a conservation protection agreement.
  802         (12)(11)Nothing in This section or other provisions of law
  803  do not shall be construed to prohibit or limit the owner of
  804  land, or the owner of a conservation easement or conservation
  805  protection agreement over land, to voluntarily negotiate the
  806  sale or utilization of such lands or easement or agreement for
  807  the construction and operation of linear facilities, including
  808  electric transmission and distribution facilities,
  809  telecommunications transmission and distribution facilities,
  810  pipeline transmission and distribution facilities, public
  811  transportation corridors, and related appurtenances, nor shall
  812  this section prohibit the use of eminent domain for said
  813  purposes as established by law. In any legal proceeding to
  814  condemn land for the purpose of construction and operation of a
  815  linear facility as described above, the court shall consider the
  816  public benefit provided by the conservation easement or the
  817  conservation protection agreement and linear facilities in
  818  determining which lands may be taken and the compensation paid.
  819         Section 7. The Department of Revenue may adopt emergency
  820  rules to administer s. 196.1962, Florida Statutes. The emergency
  821  rules shall remain in effect for 6 months after adoption and may
  822  be renewed during the pendency of procedures to adopt rules
  823  addressing the subject of the emergency rules.
  824         Section 8. This act shall take effect July 1, 2009, and
  825  applies to property tax assessment made on or after January 1,
  826  2010.

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 © 2000-2019 State of Florida.     Privacy Statement     Contact Us     Get Acrobat Reader