July 11, 2020
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_h7215e1
CS/HB 7215

1
A bill to be entitled
2An act relating to property taxation; amending s. 193.155,
3F.S.; revising criteria under which transfer of homestead
4property is not considered a change of ownership; amending
5s. 193.1554, F.S.; specifying an additional type of
6transfer under which no change of ownership of
7nonhomestead residential property occurs; amending s.
8193.1555, F.S.; specifying an additional type of transfer
9under which no change of ownership of nonresidential
10property occurs; amending s. 193.1556, F.S.; providing
11that a recorded deed or other instrument serves as notice
12of a change of ownership; requiring the Department of
13Revenue to provide a form by which a property owner may
14notify a property appraiser of a change of ownership;
15specifying a form requirement; amending s. 196.061, F.S.;
16revising criteria for rental of a homestead as
17constituting abandonment of the homestead; providing a
18definition; creating s. 193.1553, F.S.; providing a
19definition; requiring property appraisers to consider the
20existence of a cancer cluster in determining the assessed
21value of property; requiring the property appraiser to
22consider certain information in making such
23determinations; providing for future review and repeal;
24amending s. 197.502, F.S.; authorizing tax collectors to
25recover reimbursement of certain electronic tax deed
26application service vendor fees; authorizing certain tax
27collectors to require the use of electronic tax deed
28application services; authorizing persons who rent certain
29heavy equipment to collect a tangible personal property
30tax recovery fee on certain heavy equipment property
31rentals for certain purposes; requiring disclosure of the
32fee in the rental agreement; specifying a rate for the
33fee; limiting the total fee collected at each business
34location; providing for refund or credit of amounts
35collected in excess of tangible personal property taxes
36levied on such equipment; providing definitions; providing
37effective dates.
38
39Be It Enacted by the Legislature of the State of Florida:
40
41     Section 1.  Subsection (3) of section 193.155, Florida
42Statutes, is amended to read:
43     193.155  Homestead assessments.-Homestead property shall be
44assessed at just value as of January 1, 1994. Property receiving
45the homestead exemption after January 1, 1994, shall be assessed
46at just value as of January 1 of the year in which the property
47receives the exemption unless the provisions of subsection (8)
48apply.
49     (3)(a)  Except as provided in this subsection or subsection
50(8), property assessed under this section shall be assessed at
51just value as of January 1 of the year following a change of
52ownership. Thereafter, the annual changes in the assessed value
53of the property are subject to the limitations in subsections
54(1) and (2). For the purpose of this section, a change of
55ownership means any sale, foreclosure, or transfer of legal
56title or beneficial title in equity to any person, except as
57provided in this subsection. There is no change of ownership if:
58     1.(a)  Subsequent to the change or transfer, the same
59person is entitled to the homestead exemption as was previously
60entitled and:
61     a.1.  The transfer of title is to correct an error;
62     b.2.  The transfer is between legal and equitable title or
63equitable and equitable title and no additional person applies
64for a homestead exemption on the property; or
65     c.3.  The change or transfer is by means of an instrument
66in which the owner is listed as both grantor and grantee of the
67real property and one or more other individuals are additionally
68named as grantee. However, if any individual who is additionally
69named as a grantee applies for a homestead exemption on the
70property, the application shall be considered a change of
71ownership;
72     2.(b)  Legal or equitable title is changed or transferred
73The transfer is between husband and wife, including a change or
74transfer to a surviving spouse or a transfer due to a
75dissolution of marriage;
76     3.(c)  The transfer occurs by operation of law to the
77surviving spouse or minor child or children under s. 732.401
78732.4015; or
79     4.(d)  Upon the death of the owner, the transfer is between
80the owner and another who is a permanent resident and is legally
81or naturally dependent upon the owner.
82     (b)  For purposes of this subsection, a leasehold interest
83that qualifies for the homestead exemption under s. 196.031 or
84s. 196.041 shall be treated as an equitable interest in the
85property.
86     Section 2.  Subsection (5) of section 193.1554, Florida
87Statutes, is amended to read:
88     193.1554  Assessment of nonhomestead residential property.-
89     (5)  Except as provided in this subsection, property
90assessed under this section shall be assessed at just value as
91of January 1 of the year following a change of ownership or
92control. Thereafter, the annual changes in the assessed value of
93the property are subject to the limitations in subsections (3)
94and (4). For purpose of this section, a change of ownership or
95control means any sale, foreclosure, transfer of legal title or
96beneficial title in equity to any person, or the cumulative
97transfer of control or of more than 50 percent of the ownership
98of the legal entity that owned the property when it was most
99recently assessed at just value, except as provided in this
100subsection. There is no change of ownership if:
101     (a)  The transfer of title is to correct an error;
102     (b)  The transfer is between legal and equitable title; or
103     (c)  The transfer is between husband and wife, including a
104transfer to a surviving spouse or a transfer due to a
105dissolution of marriage; or
106     (d)  For a publicly traded company, the cumulative transfer
107of more than 50 percent of the ownership of the entity occurs
108through the buying and selling of shares of the company on a
109public exchange. This exception does not include a transfer made
110through a merger with or an acquisition by another company,
111including, but not limited to, acquisition by acquiring
112outstanding shares of the company.
113     Section 3.  Subsection (5) of section 193.1555, Florida
114Statutes, is amended to read:
115     193.1555  Assessment of certain residential and
116nonresidential real property.-
117     (5)  Except as provided in this subsection, property
118assessed under this section shall be assessed at just value as
119of January 1 of the year following a qualifying improvement or
120change of ownership or control. Thereafter, the annual changes
121in the assessed value of the property are subject to the
122limitations in subsections (3) and (4). For purpose of this
123section:
124     (a)  A qualifying improvement means any substantially
125completed improvement that increases the just value of the
126property by at least 25 percent.
127     (b)  A change of ownership or control means any sale,
128foreclosure, transfer of legal title or beneficial title in
129equity to any person, or the cumulative transfer of control or
130of more than 50 percent of the ownership of the legal entity
131that owned the property when it was most recently assessed at
132just value, except as provided in this subsection. There is no
133change of ownership if:
134     1.  The transfer of title is to correct an error; or
135     2.  The transfer is between legal and equitable title; or
136     3.  For a publicly traded company, the cumulative transfer
137of more than 50 percent of the ownership of the entity occurs
138through the buying and selling of shares of the company on a
139public exchange. This exception does not include a transfer made
140through a merger with or an acquisition by another company,
141including, but not limited to, acquisition by acquiring
142outstanding shares of the company.
143     Section 4.  Section 193.1556, Florida Statutes, is amended
144to read:
145     193.1556  Notice of change of ownership or control
146required.-
147     (1)  Any person or entity that owns property assessed under
148s. 193.1554 or s. 193.1555 must notify the property appraiser
149promptly of any change of ownership or control as defined in ss.
150193.1554(5) and 193.1555(5). If the change of ownership is
151recorded by a deed or other instrument in the public records of
152the county where the property is located, the recorded deed or
153other instrument shall serve as notice to the property
154appraiser. If any property owner fails to so notify the property
155appraiser and the property appraiser determines that for any
156year within the prior 10 years the owner's property was not
157entitled to assessment under s. 193.1554 or s. 193.1555, the
158owner of the property is subject to the taxes avoided as a
159result of such failure plus 15 percent interest per annum and a
160penalty of 50 percent of the taxes avoided. It is the duty of
161the property appraiser making such determination to record in
162the public records of the county a notice of tax lien against
163any property owned by that person or entity in the county, and
164such property must be identified in the notice of tax lien. Such
165property is subject to the payment of all taxes and penalties.
166Such lien when filed shall attach to any property, identified in
167the notice of tax lien, owned by the person or entity that
168illegally or improperly was assessed under s. 193.1554 or s.
169193.1555. If such person or entity no longer owns property in
170that county, but owns property in some other county or counties
171in the state, it shall be the duty of the property appraiser to
172record a notice of tax lien in such other county or counties,
173identifying the property owned by such person or entity in such
174county or counties, and it becomes a lien against such property
175in such county or counties.
176     (2)  The Department of Revenue shall provide a form by
177which a property owner may provide notice to all property
178appraisers of a change in ownership or control. The form must
179allow the property owner to list all property that he or she
180owns or controls in this state for which a change of ownership
181or control as defined in s. 193.1554(5) or s. 193.1555(5) has
182occurred but has not been noticed previously to property
183appraisers. Providing notice on such form constitutes compliance
184with the notification requirements of this section.
185     Section 5.  Section 196.061, Florida Statutes, is amended
186to read:
187     196.061  Rental of homestead to constitute abandonment.-The
188rental of all or substantially all of a an entire dwelling
189previously claimed to be a homestead for tax purposes shall
190constitute the abandonment of the said dwelling as a homestead,
191and such said abandonment shall continue until such dwelling is
192physically occupied by the owner thereof. However, such
193abandonment of such homestead after January 1 of any year shall
194not affect the homestead exemption for tax purposes for that
195particular year so long as this provision is not used for 2
196consecutive years. The provisions of this section shall not
197apply to a member of the Armed Forces of the United States whose
198service in such forces is the result of a mandatory obligation
199imposed by the federal Selective Service Act or who volunteers
200for service as a member of the Armed Forces of the United
201States. As used in this section, the term "rental" means any
202rental, lease, license, or other similar agreement by which the
203owner is compensated for use of the dwelling by tenants or
204guests.
205     Section 6.  Effective upon this act becoming a law, section
206193.1553, Florida Statutes, is created to read:
207     193.1553  Assessment of properties located in an area where
208a cancer cluster is present.-
209     (1)  As used in this section, the term "cancer cluster"
210means a higher than expected number of cases of a particular
211type of cancer occurring in a local community over a defined
212period of time.
213     (2)  When the existence of a cancer cluster has been
214confirmed by the Department of Health or the Centers for Disease
215Control and Prevention of the United Stated Department of Health
216and Human Services, the property appraiser shall take into
217consideration the presence of the cancer cluster when
218determining the assessed value of property located within the
219area where the cancer cluster exists. The property appraiser
220shall consider the latest available information regarding the
221effect of the cancer cluster on assessed values, including sales
222occurring after January 1, prior to determining the assessed
223value of the affected properties.
224     (3)  This section expires July 1, 2017, unless reviewed and
225reenacted by the Legislature on or before that date.
226     Section 7.  Subsections (1) and (2) of section 197.502,
227Florida Statutes, are amended to read:
228     197.502  Application for obtaining tax deed by holder of
229tax sale certificate; fees.-
230     (1)  The holder of a any tax certificate, other than the
231county, at any time after 2 years have elapsed since April 1 of
232the year of issuance of the tax certificate and before the
233expiration of 7 years after from the date of issuance, may file
234the certificate and an application for a tax deed with the tax
235collector of the county where the property lands described in
236the certificate is are located. The application may be made on
237the entire parcel of property, or any part thereof which is
238capable of being readily separated from the whole but only after
239the separation has been received from the property appraiser.
240The tax collector may charge shall be allowed a tax deed
241application fee of $75, and may charge for reimbursement of fees
242charged by a vendor to the tax collector for providing an
243electronic tax deed application program or service. A tax
244collector offering electronic tax deed applications may require
245the holder of a tax certificate to use such electronic tax deed
246application services.
247     (2)  A Any certificateholder, other than the county, who
248applies makes application for a tax deed shall pay the tax
249collector at the time of application the fees set forth in
250subsection (1); all amounts required for redemption or purchase
251of all other outstanding tax certificates, plus interest;, any
252omitted taxes, plus interest;, any delinquent
253interest;, and current taxes, if due, covering the property
254land.
255     Section 8.  Heavy equipment rental; tangible personal
256property tax recovery fee.-
257     (1)  A person who engages in the business of renting heavy
258equipment under short-term rental agreements may collect a
259tangible personal property tax recovery fee on the rental of
260heavy equipment. The purpose of the fee is to allow the owner of
261the heavy equipment to recover the tangible personal property
262taxes imposed upon such equipment. The amount of the fee must be
263disclosed in the rental agreement. The rate of the recovery fee
264shall be the prior year's tax rate levied on the tangible
265personal property at the business location. The total recovery
266fee collected at each business location during a calendar year
267shall not exceed the total tangible personal property tax levied
268upon the location's tangible personal property in that calendar
269year. If a business location collects any amount in excess of
270the personal property taxes levied upon the tangible personal
271property located at the business location, the business location
272shall credit or refund the overage back to each customer.
273     (2)  As used in this section, the term:
274     (a)  "Heavy equipment property" means industrial or
275construction equipment and includes, but is not limited to,
276equipment described under North American Industry Classification
277System (NAICS) code 532412, as published in 2007 by the Office
278of Management and Budget, Executive Office of the President.
279     (b)  "Short-term rental agreement" means only a lease or
280rental agreement entered into for a term of less than 365 days
281or an at-will contract that does not specify the length of time
282of the contract. The term does not include any extension or
283renewal of a lease contract with an original term of 1 year or
284more.
285     Section 9.  Except as otherwise expressly provided in this
286act and except for this section which shall take effect upon
287this act becoming a law, this act shall take effect July 1,
2882010.


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