April 01, 2020
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Bill No. HB 7157
Amendment No. 068061
Senate House

1Representative Bogdanoff offered the following:
3     Amendment to Senate Amendment (963784) (with title
5     Remove line(s) 5-797 and insert:
6     Section 1.  Section 196.26, Florida Statutes, is created to
8     196.26  Exemption for real property dedicated in perpetuity
9for conservation purposes.--
10     (1)  As used in this section:
11     (a)  "Allowed commercial uses" means commercial uses that
12are allowed by the conservation easement encumbering the land
13exempt from taxation under this section.
14     (b)  "Conservation easement" means the property right
15described in s. 704.06.
16     (c)  "Conservation purposes" means:
17     1.  Serving a conservation purpose, as defined in 26 U.S.C.
18s. 170(h)(4)(A)(i)-(iii), for land which serves as the basis of
19a qualified conservation contribution under 26 U.S.C. s. 170(h);
21     2.a.  Retention of the substantial natural value of land,
22including woodlands, wetlands, water courses, ponds, streams,
23and natural open spaces;
24     b.  Retention of such lands as suitable habitat for fish,
25plants, or wildlife; or
26     c.  Retention of such lands' natural value for water
27quality enhancement or water recharge.
28     (d)  "Dedicated in perpetuity" means that the land is
29encumbered by an irrevocable, perpetual conservation easement.
30     (2)  Land that is dedicated in perpetuity for conservation
31purposes and that is used exclusively for conservation purposes
32is exempt from ad valorem taxation. Such exclusive use does not
33preclude the receipt of income from activities that are
34consistent with a management plan when the income is used to
35implement, maintain, and manage the management plan.
36     (3)  Land that is dedicated in perpetuity for conservation
37purposes and that is used for allowed commercial uses is exempt
38from ad valorem taxation to the extent of 50 percent of the
39assessed value of the land.
40     (4)  Land that comprises less than 40 contiguous acres does
41not qualify for the exemption provided in this section unless,
42in addition to meeting the other requirements of this section,
43the use of the land for conservation purposes is determined by
44the Acquisition and Restoration Council created in s. 259.035 to
45fulfill a clearly delineated state conservation policy and yield
46a significant public benefit. In making its determination of
47public benefit, the Acquisition and Restoration Council must
48give particular consideration to land that:
49     (a)  Contains a natural sinkhole or natural spring that
50serves a water recharge or production function;
51     (b)  Contains a unique geological feature;
52     (c)  Provides habitat for endangered or threatened species;
53     (d)  Provides nursery habitat for marine and estuarine
55     (e)  Provides protection or restoration of vulnerable
56coastal areas;
57     (f)  Preserves natural shoreline habitat; or
58     (g)  Provides retention of natural open space in otherwise
59densely built-up areas.
61Any land approved by the Acquisition and Restoration Council
62under this subsection must have a management plan and a
63designated manager who will be responsible for implementing the
64management plan.
65     (5)  The conservation easement that serves as the basis for
66the exemption granted by this section must include baseline
67documentation as to the natural values to be protected on the
68land and may include a management plan that details the
69management of the land so as to effectuate the conservation of
70natural resources on the land.
71     (6)  Buildings, structures, and other improvements situated
72on land receiving the exemption provided in this section and the
73land area immediately surrounding the buildings, structures, and
74improvements must be assessed separately pursuant to chapter
75193. However, structures and other improvements that are
76auxiliary to the use of the land for conservation purposes are
77exempt to the same extent as the underlying land.
78     (7)  Land that qualifies for the exemption provided in this
79section the allowed commercial uses of which include agriculture
80must comply with the most recent best management practices if
81adopted by rule of the Department of Agriculture and Consumer
83     (8)  As provided in s. 704.06(8) and (9), water management
84districts with jurisdiction over lands receiving the exemption
85provided in this section have a third-party right of enforcement
86to enforce the terms of the applicable conservation easement for
87any easement that is not enforceable by a federal or state
88agency, county, municipality, or water management district when
89the holder of the easement is unable or unwilling to enforce the
90terms of the easement.
91     (9)  The Acquisition and Restoration Council, created in s.
92259.035, shall maintain a list of nonprofit entities that are
93qualified to enforce the provisions of a conservation easement.
94     Section 2.  Subsection (1) of section 193.501, Florida
95Statutes, is amended, and subsections (8) and (9) are added to
96that section, to read:
97     193.501  Assessment of lands subject to a conservation
98easement, environmentally endangered lands, or lands used for
99outdoor recreational or park purposes when land development
100rights have been conveyed or conservation restrictions have been
102     (1)  The owner or owners in fee of any land subject to a
103conservation easement as described in s. 704.06(1); land
104qualified as environmentally endangered pursuant to paragraph
105(6)(i) and so designated by formal resolution of the governing
106board of the municipality or county within which such land is
107located; land designated as conservation land in a comprehensive
108plan adopted by the appropriate municipal or county governing
109body; or any land which is utilized for outdoor recreational or
110park purposes may, by appropriate instrument, for a term of not
111less than 10 years:
112     (a)  Convey the development right of such land to the
113governing board of any public agency in this state within which
114the land is located, or to the Board of Trustees of the Internal
115Improvement Trust Fund, or to a charitable corporation or trust
116as described in s. 704.06(3); or
117     (b)  Covenant with the governing board of any public agency
118in this state within which the land is located, or with the
119Board of Trustees of the Internal Improvement Trust Fund, or
120with a charitable corporation or trust as described in s.
121704.06(3), that such land be subject to one or more of the
122conservation restrictions provided in s. 704.06(1) or not be
123used by the owner for any purpose other than outdoor
124recreational or park purposes. If land is covenanted and used
125for an outdoor recreational purpose, the normal use and
126maintenance of the land for that purpose, consistent with the
127covenant, shall not be restricted.
128     (8)  A person or organization that, on January 1, has the
129legal title to land that is entitled by law to assessment under
130this section shall, on or before March 1 of each year, file an
131application for assessment under this section with the county
132property appraiser. The application must identify the property
133for which assessment under this section is claimed. The initial
134application for assessment for any property must include a copy
135of the instrument by which the development right is conveyed or
136which establishes a covenant that establishes the conservation
137purposes for which the land is used. The Department of Revenue
138shall prescribe the forms upon which the application is made.
139The failure to file an application on or before March 1 of any
140year constitutes a waiver of assessment under this section for
141that year. However, an applicant who is qualified to receive an
142assessment under this section but fails to file an application
143by March 1 may file an application for the assessment and may
144file, pursuant to s. 194.011(3), a petition with the value
145adjustment board requesting that the assessment be granted. The
146petition must be filed at any time during the taxable year on or
147before the 25th day following the mailing of the notice by the
148property appraiser pursuant to s. 194.011(1). Notwithstanding s.
149194.013, the applicant must pay a nonrefundable fee of $15 upon
150filing the petition. Upon reviewing the petition, if the person
151is qualified to receive the assessment and demonstrates
152particular extenuating circumstances judged by the property
153appraiser or the value adjustment board to warrant granting the
154assessment, the property appraiser or the value adjustment board
155may grant the assessment. The owner of land that was assessed
156under this section in the previous year and whose ownership or
157use has not changed may reapply on a short form as provided by
158the department. A county may, at the request of the property
159appraiser and by a majority vote of its governing body, waive
160the requirement that an annual application or statement be made
161for assessment of property within the county. Such waiver may be
162revoked by a majority vote of the governing body of the county.
163     (9)  A person or entity that owns land assessed pursuant to
164this section must notify the property appraiser promptly if the
165land becomes ineligible for assessment under this section. If
166any property owner fails to notify the property appraiser and
167the property appraiser determines that for any year within the
168preceding 10 years the land was not eligible for assessment
169under this section, the owner of the land is subject to taxes
170avoided as a result of such failure plus 15 percent interest per
171annum and a penalty of 50 percent of the taxes avoided. The
172property appraiser making such determination shall record in the
173public records of the county a notice of tax lien against any
174property owned by that person or entity in the county, and such
175property must be identified in the notice of tax lien. The
176property is subject to a lien in the amount of the unpaid taxes
177and penalties. The lien when filed shall attach to any property
178identified in the notice of tax lien which is owned by the
179person or entity and which was improperly assessed. If such
180person or entity no longer owns property in that county but owns
181property in some other county or counties of this state, the
182property appraiser shall record a notice of tax lien in such
183other county or counties, identifying the property owned by such
184person or entity.
185     Section 3.  Subsection (12) is added to section 704.06,
186Florida Statutes, to read:
187     704.06  Conservation easements; creation; acquisition;
189     (12)  An owner of property encumbered by a conservation
190easement must abide by the requirements of chapter 712 or any
191other similar law or rule to preserve the conservation easement
192in perpetuity.
193     Section 4.  Subsection (1) of section 195.073, Florida
194Statutes, is amended to read:
195     195.073  Classification of property.--All items required by
196law to be on the assessment rolls must receive a classification
197based upon the use of the property. The department shall
198promulgate uniform definitions for all classifications. The
199department may designate other subclassifications of property.
200No assessment roll may be approved by the department which does
201not show proper classifications.
202     (1)  Real property must be classified according to the
203assessment basis of the land into the following classes:
204     (a)  Residential, subclassified into categories, one
205category for homestead property and one for nonhomestead
207     1.  Single family.
208     2.  Mobile homes.
209     3.  Multifamily.
210     4.  Condominiums.
211     5.  Cooperatives.
212     6.  Retirement homes.
213     (b)  Commercial and industrial.
214     (c)  Agricultural.
215     (d)  Nonagricultural acreage.
216     (e)  High-water recharge.
217     (f)  Historic property used for commercial or certain
218nonprofit purposes.
219     (g)  Exempt, wholly or partially.
220     (h)  Centrally assessed.
221     (i)  Leasehold interests.
222     (j)  Time-share property.
223     (k)  Land assessed under s. 193.501.
224     (l)(k)  Other.
225     Section 5.  Subsections (6) and (9) of section 196.011,
226Florida Statutes, are amended to read:
227     196.011  Annual application required for exemption.--
228     (6)(a)  Once an original application for tax exemption has
229been granted, in each succeeding year on or before February 1,
230the property appraiser shall mail a renewal application to the
231applicant, and the property appraiser shall accept from each
232such applicant a renewal application on a form to be prescribed
233by the Department of Revenue. Such renewal application shall be
234accepted as evidence of exemption by the property appraiser
235unless he or she denies the application. Upon denial, the
236property appraiser shall serve, on or before July 1 of each
237year, a notice setting forth the grounds for denial on the
238applicant by first-class mail. Any applicant objecting to such
239denial may file a petition as provided for in s. 194.011(3).
240     (b)  Once an original application for tax exemption has
241been granted under s. 196.26, in each succeeding year on or
242before February 1, the property appraiser shall mail a renewal
243application to the applicant on a form prescribed by the
244Department of Revenue. The applicant must certify on the form
245that the use of the property complies with the restrictions and
246requirements of the conservation easement. The form shall
247include a statement that the exemption granted under s. 196.26
248will not be renewed unless the application is returned to the
249property appraiser.
250     (9)(a)  A county may, at the request of the property
251appraiser and by a majority vote of its governing body, waive
252the requirement that an annual application or statement be made
253for exemption of property within the county after an initial
254application is made and the exemption granted. The waiver under
255this subsection of the annual application or statement
256requirement applies to all exemptions under this chapter except
257the exemption under s. 196.1995. Notwithstanding such waiver,
258refiling of an application or statement shall be required when
259any property granted an exemption is sold or otherwise disposed
260of, when the ownership changes in any manner, when the applicant
261for homestead exemption ceases to use the property as his or her
262homestead, or when the status of the owner changes so as to
263change the exempt status of the property. In its deliberations
264on whether to waive the annual application or statement
265requirement, the governing body shall consider the possibility
266of fraudulent exemption claims which may occur due to the waiver
267of the annual application requirement. It is the duty of The
268owner of any property granted an exemption who is not required
269to file an annual application or statement shall to notify the
270property appraiser promptly whenever the use of the property or
271the status or condition of the owner changes so as to change the
272exempt status of the property. If any property owner fails to so
273notify the property appraiser and the property appraiser
274determines that for any year within the prior 10 years the owner
275was not entitled to receive such exemption, the owner of the
276property is subject to the taxes exempted as a result of such
277failure plus 15 percent interest per annum and a penalty of 50
278percent of the taxes exempted. Except for homestead exemptions
279controlled by s. 196.161, it is the duty of the property
280appraiser making such determination shall to record in the
281public records of the county a notice of tax lien against any
282property owned by that person or entity in the county, and such
283property must be identified in the notice of tax lien. Such
284property is subject to the payment of all taxes and penalties.
285Such lien when filed shall attach to any property, identified in
286the notice of tax lien, owned by the person who illegally or
287improperly received the exemption. If Should such person no
288longer owns own property in that county, but owns own property
289in some other county or counties in the state, it shall be the
290duty of the property appraiser shall to record a notice of tax
291lien in such other county or counties, identifying the property
292owned by such person or entity in such county or counties, and
293it shall become a lien against such property in such county or
295     (b)  The owner of any property granted an exemption under
296s. 196.26 shall notify the property appraiser promptly whenever
297the use of the property no longer complies with the restrictions
298and requirements of the conservation easement. If the property
299owner fails to so notify the property appraiser and the property
300appraiser determines that for any year within the preceding 10
301years the owner was not entitled to receive the exemption, the
302owner of the property is subject to taxes exempted as a result
303of the failure plus 18 percent interest per annum and a penalty
304of 100 percent of the taxes exempted. The provisions for tax
305liens in paragraph (a) apply to property granted an exemption
306under s. 196.26.
307     (c)(b)  A county may, at the request of the property
308appraiser and by a majority vote of its governing body, waive
309the requirement that an annual application be made for the
310veteran's disability discount granted pursuant to s. 6(g), Art.
311VII of the State Constitution after an initial application is
312made and the discount granted. It is the duty of The disabled
313veteran receiving a discount for which annual application has
314been waived shall to notify the property appraiser promptly
315whenever the use of the property or the percentage of disability
316to which the veteran is entitled changes. If a disabled veteran
317fails to notify the property appraiser and the property
318appraiser determines that for any year within the prior 10 years
319the veteran was not entitled to receive all or a portion of such
320discount, the penalties and processes in paragraph (a) relating
321to the failure to notify the property appraiser of ineligibility
322for an exemption shall apply.
323     (d)(c)  For any exemption under s. 196.101(2), the
324statement concerning gross income must be filed with the
325property appraiser not later than March 1 of every year.
326     (e)(d)  If an exemption for which the annual application is
327waived pursuant to this subsection will be denied by the
328property appraiser in the absence of the refiling of the
329application, notification of an intent to deny the exemption
330shall be mailed to the owner of the property prior to February
3311. If the property appraiser fails to timely mail such notice,
332the application deadline for such property owner pursuant to
333subsection (1) shall be extended to 28 days after the date on
334which the property appraiser mails such notice.
335     Section 6.  Paragraph (c) of subsection (2) of section
336192.0105, Florida Statutes, is amended to read:
337     192.0105  Taxpayer rights.--There is created a Florida
338Taxpayer's Bill of Rights for property taxes and assessments to
339guarantee that the rights, privacy, and property of the
340taxpayers of this state are adequately safeguarded and protected
341during tax levy, assessment, collection, and enforcement
342processes administered under the revenue laws of this state. The
343Taxpayer's Bill of Rights compiles, in one document, brief but
344comprehensive statements that summarize the rights and
345obligations of the property appraisers, tax collectors, clerks
346of the court, local governing boards, the Department of Revenue,
347and taxpayers. Additional rights afforded to payors of taxes and
348assessments imposed under the revenue laws of this state are
349provided in s. 213.015. The rights afforded taxpayers to assure
350that their privacy and property are safeguarded and protected
351during tax levy, assessment, and collection are available only
352insofar as they are implemented in other parts of the Florida
353Statutes or rules of the Department of Revenue. The rights so
354guaranteed to state taxpayers in the Florida Statutes and the
355departmental rules include:
356     (2)  THE RIGHT TO DUE PROCESS.--
357     (c)  The right to file a petition for exemption or
358agricultural classification with the value adjustment board when
359an application deadline is missed, upon demonstration of
360particular extenuating circumstances for filing late (see ss.
361193.461(3)(a) and 196.011(1), (7), (8), and (9)(e)(d)).
362     Section 7.  Section 218.125, Florida Statutes, is created
363to read:
364     218.125  Offset for tax loss associated with certain
365constitutional amendments affecting fiscally constrained
367     (1)  Beginning in the 2010-2011 fiscal year, the
368Legislature shall appropriate moneys to offset the reductions in
369ad valorem tax revenue experienced by fiscally constrained
370counties, as defined in s. 218.67(1), which occur as a direct
371result of the implementation of revisions of ss. 3(f) and 4(b)
372of Art. VII of the State Constitution which were approved in the
373general election held in November 2008. The moneys appropriated
374for this purpose shall be distributed in January of each fiscal
375year among the fiscally constrained counties based on each
376county's proportion of the total reduction in ad valorem tax
377revenue resulting from the implementation of the revisions.
378     (2)  On or before November 15 of each year, beginning in
3792010, each fiscally constrained county shall apply to the
380Department of Revenue to participate in the distribution of the
381appropriation and provide documentation supporting the county's
382estimated reduction in ad valorem tax revenue in the form and
383manner prescribed by the Department of Revenue. The
384documentation must include an estimate of the reduction in
385taxable value directly attributable to revisions of Art. VII of
386the State Constitution for all county taxing jurisdictions
387within the county and shall be prepared by the property
388appraiser in each fiscally constrained county. The documentation
389must also include the county millage rates applicable in all
390such jurisdictions for the current year and the prior year,
391rolled-back rates determined as provided in s. 200.065 for each
392county taxing jurisdiction, and maximum millage rates that could
393have been levied by majority vote pursuant to s. 200.185. For
394purposes of this section, each fiscally constrained county's
395reduction in ad valorem tax revenue shall be calculated as 95
396percent of the estimated reduction in taxable value multiplied
397by the lesser of the 2010 applicable millage rate or the
398applicable millage rate for each county taxing jurisdiction in
399the prior year.
400     Section 8.  The Department of Revenue may adopt emergency
401rules to administer s. 196.26, Florida Statutes, as created by
402this act. The emergency rules shall remain in effect for 6
403months after adoption and may be renewed during the pendency of
404procedures to adopt rules addressing the subject of the
405emergency rules.
406     Section 9.  This act shall take effect upon becoming a law
407and shall apply to property tax assessments made on or after
408January 1, 2010.
T I T L E  A M E N D M E N T
415     Remove line(s) 804-889 and insert:
416An act relating to real property used for conservation purposes;
417creating s. 196.26, F.S.; providing definitions; providing for a
418full exemption for land dedicated in perpetuity and used
419exclusively for conservation purposes; providing a partial ad
420valorem tax exemption for conservation land that is used for
421commercial purposes; permitting land smaller than a certain size
422to qualify for the exemption upon approval by the Acquisition
423and Restoration Council; requiring the Acquisition and
424Restoration Council to consider whether the property will yield
425a significant public benefit; specifying criteria; requiring
426approved lands to have a management plan; specifying baseline
427documentation required for certain conservation easements;
428providing for the assessment of buildings and structures on
429exempted lands; exempting certain structures and improvements
430from certain assessments; requiring best management practices to
431be used for certain agricultural lands; providing for third-
432party conservation easement enforcement rights to water
433management districts under certain circumstances; requiring the
434Acquisition and Restoration Council to maintain a list of
435certain enforcement entities; amending s. 193.501, F.S.;
436revising a cross-reference; requiring the owner of the land to
437annually apply to the property appraiser by a certain date for
438the assessment based on character or use; authorizing the
439property appraiser or value adjustment board to grant late
440applications for such assessments if extenuating circumstances
441are shown; providing application requirements; providing for a
442nonrefundable fee; providing for waiver of the annual filing
443requirement under certain circumstances; requiring a landowner
444to notify the property appraiser if the land becomes ineligible
445for the assessment benefit; imposing penalties for nonpayment of
446ad valorem taxes after a loss of eligibility for the assessment
447benefit; directing the property appraiser to record a notice of
448tax lien; amending s. 704.06, F.S.; requiring owners of property
449encumbered by a conservation easement to comply with marketable
450record title requirements to preserve the easement in
451perpetuity; amending s. 195.073, F.S.; specifying an additional
452real property assessment classification; amending s. 196.011,
453F.S.; providing requirements and procedures for renewal
454applications for exemptions for real property dedicated in
455perpetuity for conservation purposes; requiring owners of such
456property to notify the property appraiser when use of the
457property no longer qualifies for the exemption; providing
458penalties for failure to notify; providing for application of
459certain lien provisions; amending s. 192.0105, F.S.; conforming
460a cross-reference; creating s. 218.125, F.S.; requiring the
461Legislature to appropriate moneys to offset the reductions in ad
462valorem tax revenue experienced by fiscally constrained
463counties; requiring each fiscally constrained county to apply to
464the Department of Revenue to participate in the distribution of
465the appropriation; specifying the documentation that must be
466provided to the department; providing a formula for calculating
467the reduction in ad valorem tax revenue; authorizing the
468department to adopt emergency rules effective for a specified
469period; providing for renewal of such rules; providing
470applicability; providing an effective date.

CODING: Words stricken are deletions; words underlined are additions.
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