October 26, 2020
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       Florida Senate - 2010         (Proposed Committee Bill) SPB 7026
       
       
       
       FOR CONSIDERATION By the Committee on Finance and Tax
       
       
       
       
       593-01187A-10                                         20107026__
    1                        A bill to be entitled                      
    2         An act relating to working waterfront property;
    3         creating s. 193.704, F.S.; defining terms; specifying
    4         property that is eligible for classification as
    5         working waterfront property; requiring the assessment
    6         of working waterfront property based on current use;
    7         requiring an application for classification of
    8         property as working waterfront property; authorizing a
    9         property appraiser to approve an application that is
   10         not filed by a certain deadline due to extenuating
   11         circumstances; providing for the waiver of annual
   12         application requirements; providing for the loss of
   13         classification upon a change of ownership or use;
   14         requiring that property owners notify the property
   15         appraiser of changes in use or ownership of property;
   16         imposing a penalty on a property owner who fails to
   17         notify the property appraiser of an event resulting in
   18         the unlawful or improper classification of property as
   19         working waterfront property; requiring the imposition
   20         of tax liens to recover penalties and interest;
   21         providing for the assessment of a portion of property
   22         within a working waterfront property which is not used
   23         as working waterfront property; requiring that a
   24         property appraiser make a list relating to
   25         applications to certify property as working waterfront
   26         property; providing an appeal process for an
   27         application that has been denied; amending s. 195.073,
   28         F.S.; providing for the classification of land as
   29         working waterfront property on an assessment roll;
   30         providing for retroactive application; providing an
   31         effective date.
   32  
   33  Be It Enacted by the Legislature of the State of Florida:
   34  
   35         Section 1. Section 193.704, Florida Statutes, is created to
   36  read:
   37         193.704 Working waterfront property; definitions;
   38  classification and assessment; denial of classification and
   39  appeal.—
   40         (1) DEFINITIONS.—For purposes of granting a working
   41  waterfront property classification under this section for
   42  January 1, 2010, and thereafter, the term:
   43         (a) “Accessible to the public” means routinely available to
   44  the public from sunrise to sunset, with or without charge, with
   45  appropriate accommodations, including, but not limited to,
   46  public parking or public boat ramps that are available for use
   47  by the general public.
   48         (b) “Commercial fishing facility” means docks, piers,
   49  processing houses, or other facilities that support a commercial
   50  fishing operation or an aquaculture operation certified under
   51  chapter 597.
   52         (c) “Commercial fishing operation” has the same meaning as
   53  provided in s. 379.2351.
   54         (d) “Drystack” means a vessel storage facility or building
   55  in which storage spaces for vessels are available for use by the
   56  public on a first-come, first-served basis, with no automatic
   57  renewal rights or conditions. The term excludes storage that is
   58  purchased, received, or rented as a result of homeownership or
   59  tenancy.
   60         (e) “Land used predominantly for commercial fishing
   61  purposes” means land used in good faith in a for-profit
   62  commercial fishing operation for the taking or harvesting of
   63  freshwater fish or saltwater products, as defined in s. 379.101,
   64  for which a commercial license to take, harvest, or sell such
   65  fish or products is required under chapter 379, or land used in
   66  an aquaculture operation certified under chapter 597.
   67         (f) “Marina” means a licensed commercial facility that
   68  provides secured public moorings or drystacks for vessels on a
   69  first-come, first-served basis, with no automatic renewal rights
   70  or conditions. The term excludes mooring or storage that is
   71  purchased, received, or rented as a result of homeownership or
   72  tenancy.
   73         (g) “Marine manufacturing facility” means a facility that
   74  manufactures vessels for use in waters that are navigable.
   75         (h) “Marine vessel construction and repair facility” means
   76  a facility that constructs and repairs vessels that travel over
   77  waters that are navigable, including, but not limited to,
   78  shipyards and boatyards. As used in this section, the term
   79  “repair” includes retrofitting and maintenance of vessels.
   80         (i) “Open to the public” means for hire to the general
   81  public and accessible during normal operating hours.
   82         (j) “Support facility” means a facility that typically is
   83  colocated with marine vessel construction and repair facilities,
   84  including, but not limited to, shops, equipment, and salvage
   85  facilities.
   86         (k) “Water-dependent” means an activity that can be
   87  conducted only on, in, over, or adjacent to waters that are
   88  navigable and that requires direct access to water and involves
   89  the use of water as an integral part of such activity.
   90         (l) “Waterfront” means property that is on, over, or
   91  abutting waters that are navigable. Property that is separated
   92  from property abutting waters that are navigable by a public
   93  right of way may be considered waterfront property, if the
   94  property on both sides of the public right of way is under
   95  common ownership and the property that is separated by the
   96  public right of way has direct access to the water by crossing
   97  the public right of way.
   98         (m) “Waters that are navigable” means any body of water
   99  that is subject to the ebb and flow of the tide, connects with
  100  continuous interstate waterway, has navigable capacity, and is
  101  actually navigable.
  102         (2) CLASSIFICATION AND ASSESSMENT; LOSS; PENALTY.—
  103         (a) The following waterfront properties are eligible for
  104  classification as working waterfront property:
  105         1. Land used predominantly for commercial fishing purposes.
  106         2. Land that is accessible to the public and used for
  107  vessel launches into waters that are navigable.
  108         3. Marinas and drystacks that are open to the public.
  109         4. Water-dependent marine manufacturing facilities.
  110         5. Water-dependent commercial fishing facilities.
  111         6. Water-dependent marine vessel construction and repair
  112  facilities and their support facilities.
  113         (b) Property classified as working waterfront property
  114  under this section shall be assessed on the basis of current
  115  use.
  116         1. If the income approach to valuation is appropriate to
  117  the property and if adequate local data on market rental rates,
  118  expense rates, and vacancy rates are available, the assessed
  119  value shall be calculated using the income approach to value,
  120  using a capitalization rate based upon the debt coverage ratio
  121  formula, adjusted for the effective tax rate and the percentage
  122  of equity multiplied by the equity yield rate. The
  123  capitalization rate shall be calculated and updated annually and
  124  shall be based on local data.
  125         2.If the conditions required for assessment under
  126  subparagraph 1. are not satisfied, the property appraiser shall
  127  value the property at its present cash value as if it were
  128  required to remain in its current working waterfront use.
  129         3. In no event shall the assessed value of the property
  130  exceed just value.
  131         (c)1.Property may not be classified as working waterfront
  132  property unless an application for such classification is filed
  133  with the property appraiser on or before March 1 of each year in
  134  the county in which the property is located. Before approving
  135  such classification, the property appraiser may require the
  136  applicant to establish that the property is actually used as
  137  required under this section. The property appraiser may require
  138  the applicant to furnish the property appraiser such information
  139  as may reasonably be required to establish that such property
  140  was actually used for working waterfront purposes, and to
  141  establish the classified use value of the property, including
  142  income and expense data. The owner or lessee of the property
  143  classified as working waterfront property in the prior year may
  144  reapply on a short form provided by the Department of Revenue.
  145  The lessee of property may make original application or reapply
  146  on a short form if the lease, or an affidavit executed by the
  147  owner, provides that the lessee is empowered to make application
  148  for the working waterfront classification on behalf of the owner
  149  and a copy of the lease or affidavit accompanies the
  150  application. An applicant may withdraw an application on or
  151  before the 25th day following the mailing of the notice of
  152  proposed property taxes pursuant to s. 200.069 in the year the
  153  application was filed.
  154         2. Failure of a property owner or lessee to apply for a
  155  classification as working waterfront property by March 1
  156  constitutes a waiver for 1 year of the privilege granted in this
  157  section. However, a person who is qualified to receive a working
  158  waterfront classification but who fails to timely apply for
  159  classification may file an application for classification with
  160  the property appraiser on or before the 25th day following the
  161  mailing of proposed property taxes pursuant to s. 200.069. Upon
  162  review of the application, if the applicant is qualified to
  163  receive the classification and demonstrates particular
  164  extenuating circumstances that warrant the classification, the
  165  property appraiser may grant the classification.
  166         3. A county, at the request of the property appraiser and
  167  by a majority vote of its governing body, may waive the
  168  requirement that an annual application or short form be filed
  169  with the property appraiser for renewal of the classification of
  170  property within the county as working waterfront property. Such
  171  waiver may be revoked by a majority of the county governing
  172  body.
  173         4. Notwithstanding subparagraph 2., a new application for
  174  classification as working waterfront property must be filed with
  175  the property appraiser whenever any property granted the
  176  classification as working waterfront property is sold or
  177  otherwise disposed of, whenever ownership or the lessee changes
  178  in any manner, whenever the owner or the lessee ceases to use
  179  the property as working waterfront property, or whenever the
  180  status of the owner or the lessee changes so as to change the
  181  classified status of the property.
  182         5. The property appraiser shall remove from the
  183  classification as working waterfront property any property for
  184  which the classified use has been abandoned or discontinued, or
  185  if the property has been diverted to an unclassified use. Such
  186  removed property shall be assessed at just value as provided in
  187  s. 193.011.
  188         6.a. The owner of any property classified as working
  189  waterfront property who is not required to file an annual
  190  application under this section, and the lessee if the
  191  application was made by the lessee, shall notify the property
  192  appraiser promptly whenever the use of the property or the
  193  status or condition of the owner or lessee changes so as to
  194  change the classified status of the property. If any such
  195  property owner or lessee fails to notify the property appraiser
  196  and the property appraiser determines that for any year within
  197  the prior 10 years the owner was not entitled to receive such
  198  classification, the owner of the property is subject to taxes
  199  otherwise due and owing as a result of such failure plus 15
  200  percent interest per annum and a penalty of 50 percent of the
  201  additional taxes owed. However, the penalty may be waived if the
  202  owner or lessee can demonstrate that they took reasonable care
  203  to notify the property appraiser of the change in use, status,
  204  or condition of the property.
  205         b. The property appraiser making such determination shall
  206  record in the public records of the county in which the working
  207  waterfront property is located a notice of tax lien against any
  208  property owned by the working waterfront property owner, and
  209  such property must be identified in the notice of tax lien. Such
  210  property is subject to the payment of all taxes and penalties.
  211  Such lien, when filed, attaches to any property identified in
  212  the notice of tax lien owned by the person or entity that
  213  illegally or improperly received the classification. If such
  214  person or entity no longer owns property in that county but owns
  215  property in another county or counties in the state, the
  216  property appraiser shall record in such other county or counties
  217  a notice of tax lien identifying the property owned by the
  218  working waterfront property owner in such county or counties
  219  which shall become a lien against the identified property.
  220         7. When a parcel contains both uses eligible for assessment
  221  under this section and uses that are not eligible for assessment
  222  under this section, those portions of the property that are not
  223  eligible for assessment under this section must be assessed
  224  separately as otherwise provided by this chapter.
  225         8. The property appraiser shall have available at his or
  226  her office a list by ownership of all applications for
  227  classification as working waterfront property received, showing
  228  the acreage, the just valuation under s. 193.011, the value of
  229  the land under the provisions of this subsection, and whether
  230  the classification was granted.
  231         (3) DENIAL OF CLASSIFICATION; APPEAL.—
  232         (a) If an application for working waterfront classification
  233  is made by March 1, the property appraiser shall notify the
  234  applicant in writing of a denial of the application on or before
  235  July 1 of the year for which the application was filed. The
  236  notification shall advise the applicant of his or her right to
  237  appeal to the value adjustment board and of the appeal filing
  238  deadline.
  239         (b) Any applicant whose application for classification as
  240  working waterfront property is denied by the property appraiser
  241  may appeal to the value adjustment board by filing a petition
  242  requesting that the classification be granted. The petition may
  243  be filed on or before the 25th day following the mailing of the
  244  assessment notice by the property appraiser as required under s.
  245  194.011(1). Notwithstanding s. 194.013, the petitioner shall pay
  246  a nonrefundable fee of $15 upon filing the petition. Upon the
  247  value adjustment board’s review of the petition, if the
  248  petitioner is qualified to receive the classification and
  249  demonstrates particular extenuating circumstances that warrant
  250  granting the classification, the value adjustment board may
  251  grant the petition and classification.
  252         (c) A denial of a petition for classification by the value
  253  adjustment board may be appealed to a court of competent
  254  jurisdiction.
  255         (d)1. Property that has received a working waterfront
  256  classification from the value adjustment board or a court of
  257  competent jurisdiction under this subsection is entitled to
  258  receive such classification in any subsequent year until such
  259  use is changed, abandoned, or discontinued, or the ownership
  260  changes in any manner as provided in subparagraph (2)(c)4. The
  261  property appraiser shall, no later than January 31 of each year,
  262  provide notice to the property owner or lessee receiving a
  263  classification under this subsection requiring the property
  264  owner or a lessee qualified to make application to certify that
  265  the ownership and the use of the property has not changed. The
  266  department shall prescribe by rule the form of the notice to be
  267  used by the property appraiser.
  268         2. If a county has waived the requirement that an annual
  269  application or short form be filed for classification of the
  270  property under subsection (2), the county may, by majority vote
  271  of its governing body, waive the notice and certification
  272  requirements of this paragraph and shall provide the property
  273  owner or lessee with the same notification as provided to
  274  property owners granted a working waterfront classification by
  275  the property appraiser. Such waiver may be revoked by a majority
  276  vote of the county governing body.
  277         Section 2. Subsection (1) of section 195.073, Florida
  278  Statutes, is amended to read:
  279         195.073 Classification of property.—All items required by
  280  law to be on the assessment rolls must receive a classification
  281  based upon the use of the property. The department shall
  282  promulgate uniform definitions for all classifications. The
  283  department may designate other subclassifications of property.
  284  No assessment roll may be approved by the department which does
  285  not show proper classifications.
  286         (1) Real property must be classified according to the
  287  assessment basis of the land into the following classes:
  288         (a) Residential, subclassified into categories, one
  289  category for homestead property and one for nonhomestead
  290  property:
  291         1. Single family.
  292         2. Mobile homes.
  293         3. Multifamily.
  294         4. Condominiums.
  295         5. Cooperatives.
  296         6. Retirement homes.
  297         (b) Commercial and industrial.
  298         (c) Agricultural.
  299         (d) Nonagricultural acreage.
  300         (e) High-water recharge.
  301         (f) Historic property used for commercial or certain
  302  nonprofit purposes.
  303         (g) Exempt, wholly or partially.
  304         (h) Centrally assessed.
  305         (i) Leasehold interests.
  306         (j) Time-share property.
  307         (k) Land assessed under s. 193.501.
  308         (l) Working waterfront property.
  309         (m)(l) Other.
  310         Section 3. This act shall take effect upon becoming a law,
  311  and applies retroactively to January 1, 2010.

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