HB 1277 full text · Session Watch

1 A bill to be entitled

2 An act relating to a prohibition on levying ad valorem

3 taxes on tangible personal property; amending ss.

4 166.131, 166.211, 192.001, 192.0105, 192.032, 192.042,

5 and 192.091, F.S.; conforming provisions to proposed

6 amendments made to the State Constitution which

7 prohibit levying ad valorem taxes on tangible personal

8 property by counties, school districts, and

9 municipalities; repealing s. 193.016, F.S., relating

10 to the property appraiser's assessments and effect of

11 determinations by value adjustment boards; amending

12 ss. 193.052 and 193.062, F.S.; conforming provisions

13 to proposed amendments made to the State Constitution

14 which prohibit levying ad valorem taxes on tangible

15 personal property by counties, school districts, and

16 municipalities; repealing s. 193.063, F.S., relating

17 to extending the date for filing tangible personal

18 property tax returns; repealing s. 193.073, F.S.,

19 relating to erroneous returns and estimates of

20 assessment when no return is filed; amending ss.

21 193.114, 194.011, 194.013, 194.034, 194.035, 194.037,

22 195.027, 195.073, 195.101, 196.011, and 196.012, F.S.;

23 conforming provisions to proposed amendments made to

24 the State Constitution which prohibit levying ad

25 valorem taxes on tangible personal property by

26 counties, school districts, and municipalities;

27 repealing s. 196.021, F.S., relating to tax returns to

28 show all exemptions and claims; repealing s. 196.182,

29 F.S., relating to the exemption of renewable energy

30 source devices; repealing s. 196.183, F.S., relating

31 to the exemption for tangible personal property;

32 amending s. 196.192, F.S.; conforming provisions to

33 proposed amendments made to the State Constitution

34 which prohibit levying ad valorem taxes on tangible

35 personal property by counties, school districts, and

36 municipalities; amending ss. 196.1978 and 196.19782,

37 F.S.; conforming cross-references; amending s.

38 196.1995, F.S.; conforming provisions to proposed

39 amendments made to the State Constitution which

40 prohibit levying ad valorem taxes on tangible personal

41 property by counties, school districts, and

42 municipalities; repealing s. 197.146, F.S., relating

43 to uncollectible personal property taxes and

44 correction of the tax roll; amending ss. 197.343 and

45 197.374, F.S.; conforming provisions to proposed

46 amendments made to the State Constitution which

47 prohibit levying ad valorem taxes on tangible personal

48 property by counties, school districts, and

49 municipalities; repealing s. 197.412, F.S., relating

50 to attachment of tangible personal property in case of

51 removal; amending ss. 200.065 and 212.08, F.S.;

52 conforming cross-references; providing a transitional

53 provision; providing a contingent effective date.

55 Be It Enacted by the Legislature of the State of Florida:

57 Section 1. Section 166.131, Florida Statutes, is amended

58 to read:

59 166.131 Levy of taxes for payment of debt.—The governing

60 body of a municipality may levy ad valorem taxes upon real ~~and~~

61 ~~tangible personal~~ property within the municipality as it deems

62 necessary to make payment, including principal and interest,

63 upon the general obligation and ad valorem bonded indebtedness

64 of the municipality or into any sinking funds created under s.

65 166.122.

66 Section 2. Subsection (1) of section 166.211, Florida

67 Statutes, is amended to read:

68 166.211 Ad valorem taxes.—

69 (1) Pursuant to s. 9, Art. VII of the State Constitution,

70 a municipality is hereby authorized, in a manner not

71 inconsistent with general law, to levy ad valorem taxes on real

72 ~~and tangible personal~~ property within the municipality in an

73 amount not to exceed 10 mills, exclusive of taxes levied for the

74 payment of bonds and taxes levied for periods of not longer than

75 2 years and approved by a vote of the electors.

76 Section 3. Paragraph (d) of subsection (11) and

77 subsections (17) and (18) of section 192.001, Florida Statutes,

78 are amended to read:

79 192.001 Definitions.—All definitions set out in chapters 1

80 and 200 that are applicable to this chapter are included herein.

81 In addition, the following definitions shall apply in the

82 imposition of ad valorem taxes:

83 (11) "Personal property," for the purposes of ad valorem

84 taxation, shall be divided into four categories as follows:

85 ~~(d) "Tangible personal property" means all goods,~~

86 ~~chattels, and other articles of value (but does not include the~~

87 ~~vehicular items enumerated in s. 1(b), Art. VII of the State~~

88 ~~Constitution and elsewhere defined) capable of manual possession~~

89 ~~and whose chief value is intrinsic to the article itself.~~

90 ~~"Construction work in progress" consists of those items of~~

91 ~~tangible personal property commonly known as fixtures,~~

92 ~~machinery, and equipment when in the process of being installed~~

93 ~~in new or expanded improvements to real property and whose value~~

94 ~~is materially enhanced upon connection or use with a~~

95 ~~preexisting, taxable, operational system or facility.~~

96 ~~Construction work in progress shall be deemed substantially~~

97 ~~completed when connected with the preexisting, taxable,~~

98 ~~operational system or facility. For the purposes of tangible~~

99 ~~personal property constructed or installed by an electric~~

100 ~~utility, construction work in progress shall be deemed~~

101 ~~substantially completed upon the earlier of when all permits or~~

102 ~~approvals required for commercial operation have been received~~

103 ~~or approved, or 1 year after the construction work in progress~~

104 ~~has been connected with the preexisting, taxable, operational~~

105 ~~system or facility. Inventory and household goods are expressly~~

106 ~~excluded from this definition.~~

107 (17) "Floating structure" means a floating barge-like

108 entity, with or without accommodations built thereon, which is

109 not primarily used as a means of transportation on water but

110 which serves purposes or provides services typically associated

111 with a structure or other improvement to real property. The term

112 "floating structure" includes, but is not limited to, each

113 entity used as a residence, place of business, office, hotel or

114 motel, restaurant or lounge, clubhouse, meeting facility,

115 storage or parking facility, mining platform, dredge, dragline,

116 or similar facility or entity represented as such. Floating

117 structures are expressly excluded from the definition of the

118 term "vessel" provided in s. 327.02. Incidental movement upon

119 water does ~~shall~~ not, in and of itself, preclude an entity from

120 classification as a floating structure. ~~A floating structure is~~

121 ~~expressly included as a type of tangible personal property.~~

122 (18) "Complete submission of the rolls" includes, but is

123 not limited to, accurate tabular summaries of valuations as

124 prescribed by department rule; an electronic copy of the real

125 property assessment roll including for each parcel total value

126 of improvements, land value, the recorded selling prices, other

127 ownership transfer data required for an assessment roll under s.

128 193.114, the value of any improvement made to the parcel in the

129 12 months preceding the valuation date, the type and amount of

130 any exemption granted, and such other information as may be

131 required by department rule; an accurate tabular summary by

132 property class of any adjustments made to recorded selling

133 prices or fair market value in arriving at assessed value, as

134 prescribed by department rule; ~~an electronic copy of the~~

135 ~~tangible personal property assessment roll, including for each~~

136 ~~entry a unique account number and such other information as may~~

137 ~~be required by department rule;~~ and an accurate tabular summary

138 of per-acre land valuations used for each class of agricultural

139 property in preparing the assessment roll, as prescribed by

140 department rule.

141 Section 4. Paragraph (i) of subsection (1), paragraph (e)

142 of subsection (3), and paragraph (a) of subsection (4) of

143 section 192.0105, Florida Statutes, are amended to read:

144 192.0105 Taxpayer rights.—There is created a Florida

145 Taxpayer's Bill of Rights for property taxes and assessments to

146 guarantee that the rights, privacy, and property of the

147 taxpayers of this state are adequately safeguarded and protected

148 during tax levy, assessment, collection, and enforcement

149 processes administered under the revenue laws of this state. The

150 Taxpayer's Bill of Rights compiles, in one document, brief but

151 comprehensive statements that summarize the rights and

152 obligations of the property appraisers, tax collectors, clerks

153 of the court, local governing boards, the Department of Revenue,

154 and taxpayers. Additional rights afforded to payors of taxes and

155 assessments imposed under the revenue laws of this state are

156 provided in s. 213.015. The rights afforded taxpayers to assure

157 that their privacy and property are safeguarded and protected

158 during tax levy, assessment, and collection are available only

159 insofar as they are implemented in other parts of the Florida

160 Statutes or rules of the Department of Revenue. The rights so

161 guaranteed to state taxpayers in the Florida Statutes and the

162 departmental rules include:

163 (1) THE RIGHT TO KNOW.—

164 ~~(i) The right to an advertisement in a newspaper listing~~

165 ~~names of taxpayers who are delinquent in paying tangible~~

166 ~~personal property taxes, with amounts due, and giving notice~~

167 ~~that interest is accruing at 18 percent and that, unless taxes~~

168 ~~are paid, warrants will be issued, prior to petition made with~~

169 ~~the circuit court for an order to seize and sell property (see~~

170 ~~s. 197.402(2)).~~

172 Notwithstanding the right to information contained in this

173 subsection, under s. 197.122 property owners are held to know

174 that property taxes are due and payable annually and are charged

175 with a duty to ascertain the amount of current and delinquent

176 taxes and obtain the necessary information from the applicable

177 governmental officials.

178 (3) THE RIGHT TO REDRESS.—

179 ~~(e) The right to an extension to file a tangible personal~~

180 ~~property tax return upon making proper and timely request (see~~

181 ~~s. 193.063).~~

182 (4) THE RIGHT TO CONFIDENTIALITY.—

183 (a) The right to have information kept confidential,

184 including federal tax information, ad valorem tax returns,

185 social security numbers, all financial records produced by the

186 taxpayer, Form DR-219 returns for documentary stamp tax

187 information, and sworn statements of gross income, copies of

188 federal income tax returns for the prior year, wage and earnings

189 statements (W-2 forms), and other documents (see ss. 192.105,

190 193.074, 193.114(4) ~~193.114(5),~~ 195.027(3) and (5) ~~(6),~~ and

191 196.101(4)(c)).

192 Section 5. Section 192.032, Florida Statutes, is amended

193 to read:

194 192.032 Situs of property for assessment purposes.—All

195 ~~property shall be assessed according to its situs as follows:~~

196 ~~(1)~~ Real property, shall be assessed in the ~~that~~ county

197 and taxing jurisdiction in which it is located ~~and in that~~

198 ~~taxing jurisdiction in which it may be located.~~

199 ~~(2) All tangible personal property which is not immune~~

200 ~~under the state or federal constitutions from ad valorem~~

201 ~~taxation, in that county and taxing jurisdiction in which it is~~

202 ~~physically present on January 1 of each year unless such~~

203 ~~property has been physically present in another county of this~~

204 ~~state at any time during the preceding 12-month period, in which~~

205 ~~case the provisions of subsection (3) apply. Additionally,~~

206 ~~tangible personal property brought into the state after January~~

207 ~~1 and before April 1 of any year shall be taxable for that year~~

208 ~~if the property appraiser has reason to believe that such~~

209 ~~property will be removed from the state prior to January 1 of~~

210 ~~the next succeeding year. However, tangible personal property~~

211 ~~physically present in the state on or after January 1 for~~

212 ~~temporary purposes only, which property is in the state for 30~~

213 ~~days or less, shall not be subject to assessment. This~~

214 ~~subsection does not apply to goods in transit as described in~~

215 ~~subsection (4) or supersede the provisions of s. 193.085(4).~~

216 ~~(3) If more than one county of this state assesses the~~

217 ~~same tangible personal property in the same assessment year,~~

218 ~~resolution of such multicounty dispute shall be governed by the~~

219 ~~following provisions:~~

220 ~~(a) Tangible personal property which was physically~~

221 ~~present in one county of this state on January 1, but present in~~

222 ~~another county of this state at any time during the preceding~~

223 ~~year, shall be assessed in the county and taxing jurisdiction~~

224 ~~where it was habitually located or typically present. All~~

225 ~~tangible personal property which is removed from one county in~~

226 ~~this state to another county after January 1 of any year shall~~

227 ~~be subject to taxation for that year in the county where located~~

228 ~~on January 1; except that this subsection does not apply to~~

229 ~~tangible personal property located in a county on January 1 on a~~

230 ~~temporary or transitory basis if such property is included in~~

231 ~~the tax return being filed in the county in this state where~~

232 ~~such tangible personal property is habitually located or~~

233 ~~typically present.~~

234 ~~(b) For purposes of this subsection, an item of tangible~~

235 ~~personal property is "habitually located or typically present"~~

236 ~~in the county where it is generally kept for use or storage or~~

237 ~~where it is consistently returned for use or storage. For~~

238 ~~purposes of this subsection, an item of tangible personal~~

239 ~~property is located in a county on a "temporary or transitory~~

240 ~~basis" if it is located in that county for a short duration or~~

241 ~~limited utilization with an intention to remove it to another~~

242 ~~county where it is usually used or stored.~~

243 ~~(4)(a) Personal property manufactured or produced outside~~

244 ~~this state and brought into this state only for transshipment~~

245 ~~out of the United States, or manufactured or produced outside~~

246 ~~the United States and brought into this state for transshipment~~

247 ~~out of this state, for sale in the ordinary course of trade or~~

248 ~~business is considered goods-in-transit and shall not be deemed~~

249 ~~to have acquired a taxable situs within a county even though the~~

250 ~~property is temporarily halted or stored within the state.~~

251 ~~(b) The term "goods-in-transit" implies that the personal~~

252 ~~property manufactured or produced outside this state and brought~~

253 ~~into this state has not been diverted to domestic use and has~~

254 ~~not reached its final destination, which may be evidenced by the~~

255 ~~fact that the individual unit packaging device utilized in the~~

256 ~~shipping of the specific personal property has not been opened~~

257 ~~except for inspection, storage, or other process utilized in the~~

258 ~~transportation of the personal property.~~

259 ~~(c) Personal property transshipped into this state and~~

260 ~~subjected in this state to a subsequent manufacturing process or~~

261 ~~used in this state in the production of other personal property~~

262 ~~is not goods-in-transit. Breaking in bulk, labeling, packaging,~~

263 ~~relabeling, or repacking of such property solely for its~~

264 ~~inspection, storage, or transportation to its final destination~~

265 ~~outside the state shall not be considered to be a manufacturing~~

266 ~~process or the production of other personal property within the~~

267 ~~meaning of this subsection. However, such storage shall not~~

268 ~~exceed 180 days.~~

269 ~~(5)(a) Notwithstanding the provisions of subsection (2),~~

270 ~~personal property used as a marine cargo container in the~~

271 ~~conduct of foreign or interstate commerce shall not be deemed to~~

272 ~~have acquired a taxable situs within a county when the property~~

273 ~~is temporarily halted or stored within the state for a period~~

274 ~~not exceeding 180 days.~~

275 ~~(b) "Marine cargo container" means a nondisposable~~

276 ~~receptacle which is of a permanent character, strong enough to~~

277 ~~be suitable for repeated use; which is specifically designed to~~

278 ~~facilitate the carriage of goods by one or more modes of~~

279 ~~transport, one of which shall be by ocean vessel, without~~

280 ~~intermediate reloading; and which is fitted with devices~~

281 ~~permitting its ready handling, particularly in the transfer from~~

282 ~~one transport mode to another. The term "marine cargo container"~~

283 ~~includes a container when carried on a chassis but does not~~

284 ~~include a vehicle or packaging.~~

285 ~~(6) Notwithstanding any other provision of this section,~~

286 ~~tangible personal property used in traveling shows such as~~

287 ~~carnivals, ice shows, or circuses shall be deemed to be~~

288 ~~physically present or habitually located or typically present~~

289 ~~only to the extent the value of such property is multiplied by a~~

290 ~~fraction, the numerator of which is the number of days such~~

291 ~~property is present in Florida during the taxable year and the~~

292 ~~denominator of which is the number of days in the taxable year.~~

293 ~~However, railroad property of such traveling shows shall be~~

294 ~~taxable under s. 193.085(4)(b) and not under this section.~~

295 Section 6. Section 192.042, Florida Statutes, is amended

296 to read:

297 192.042 Date of assessment.—All ~~property shall be assessed~~

298 ~~according to its just value as follows:~~

299 ~~(1)~~ Real property shall be assessed according to its just

300 value, on January 1 of each year. Improvements or portions not

301 substantially completed on January 1 shall have no value placed

302 thereon. The term "substantially completed" means ~~shall mean~~

303 that the improvement or some self-sufficient unit within it can

304 be used for the purpose for which it was constructed.

305 ~~(2) Tangible personal property, on January 1, except~~

306 ~~construction work in progress shall have no value placed thereon~~

307 ~~until substantially completed as defined in s. 192.001(11)(d).~~

308 Section 7. Subsection (2) of section 192.091, Florida

309 Statutes, is amended to read:

310 192.091 Commissions of property appraisers and tax

311 collectors.—

312 (2) The tax collectors of the several counties of the

313 state shall be entitled to receive, upon the amount of all real

314 ~~and tangible personal~~ property taxes and special assessments

315 collected and remitted, the following commissions:

316 (a) On the county tax:

317 1. Ten percent on the first $100,000;

318 2. Five percent on the next $100,000;

319 3. Three percent on the balance up to the amount of taxes

320 collected and remitted on an assessed valuation of $50 million;

321 and

322 4. Two percent on the balance.

323 (b) On collections on behalf of each taxing district and

324 special assessment district:

325 1.a. Three percent on the amount of taxes collected and

326 remitted on an assessed valuation of $50 million; and

327 b. Two percent on the balance; and

328 2. Actual costs of collection, not to exceed 2 percent, on

329 the amount of special assessments collected and remitted.

331 For the purposes of this subsection, the commissions on the

332 amount of taxes collected from the nonvoted school millage, and

333 on the amount of additional taxes that would be collected for

334 school districts if the exemptions applicable to homestead

335 property for school district taxation were the same as

336 exemptions applicable for all other ad valorem taxation, shall

337 be paid by the board of county commissioners.

338 Section 8. Section 193.016, Florida Statutes, is repealed.

339 Section 9. Subsections (1), (3), and (7) of section 193.052, Florida Statutes, are amended to read:

341 193.052 Preparation and serving of returns.—

342 (1) ~~The following returns shall be filed:~~

343 ~~(a) Tangible personal property; and~~

344 ~~(b)~~ Property specifically required to be returned by other

345 provisions in this title must be filed.

346 (3) A return for ~~the above types of~~ property required to

347 be returned must ~~shall~~ be filed in each county which is the

348 situs of such property, as set out under s. 192.032.

349 ~~(7) A property appraiser may accept a tangible personal~~

350 ~~property tax return in a form initiated through an electronic~~

351 ~~data interchange. The department shall prescribe by rule the~~

352 ~~format and instructions necessary for such filing to ensure that~~

353 ~~all property is properly listed. The acceptable method of~~

354 ~~transfer, the method, form, and content of the electronic data~~

355 ~~interchange, the method by which the taxpayer will be provided~~

356 ~~with an acknowledgment, and the duties of the property appraiser~~

357 ~~with respect to such filing shall be prescribed by the~~

358 ~~department. The department's rules shall provide: a uniform~~

359 ~~format for all counties; that the format shall resemble form DR-~~

360 ~~405 as closely as possible; and that adequate safeguards for~~

361 ~~verification of taxpayers' identities are established to avoid~~

362 ~~filing by unauthorized persons.~~

363 Section 10. Subsection (1) of section 193.062, Florida

364 Statutes, is amended to read:

365 193.062 Dates for filing returns.—All returns shall be

366 filed according to the following schedule:

367 ~~(1) Tangible personal property—April 1.~~

368 Section 11. Section 193.063, Florida Statutes, is

369 repealed.

370 Section 12. Section 193.073, Florida Statutes, is

371 repealed.

372 Section 13. Subsections (1) and (3) of section 193.114,

373 Florida Statutes, are amended to read:

374 193.114 Preparation of assessment rolls.—

375 (1) Each property appraiser shall prepare the ~~following~~

376 ~~assessment rolls:~~

377 ~~(a)~~ real property assessment roll.

378 ~~(b) Tangible personal property assessment roll. This roll~~

379 ~~shall include taxable household goods and all other taxable~~

380 ~~tangible personal property.~~

381 ~~(3) The tangible personal property roll shall include:~~

382 ~~(a) An industry code.~~

383 ~~(b) A code reference to tax returns showing the property.~~

384 ~~(c) The just value of furniture, fixtures, and equipment.~~

385 ~~(d) The just value of leasehold improvements.~~

386 ~~(e) The assessed value.~~

387 ~~(f) The difference between just value and school district~~

388 ~~and nonschool district assessed value for each statutory~~

389 ~~provision resulting in such difference.~~

390 ~~(g) The taxable value.~~

391 ~~(h) The amount of each exemption or discount causing a~~

392 ~~difference between assessed and taxable value.~~

393 ~~(i) The penalty rate.~~

394 ~~(j) The name and address of the owner or fiduciary~~

395 ~~responsible for the payment of taxes on the property and an~~

396 ~~indicator of fiduciary capacity, as appropriate.~~

397 ~~(k) The state of domicile of the owner.~~

398 ~~(l) The physical address of the property.~~

399 ~~(m) The millage for each taxing authority levying tax on~~

400 ~~the property.~~

401 Section 14. Paragraph (g) of subsection (3) of section

402 194.011, Florida Statutes, is amended to read:

403 194.011 Assessment notice; objections to assessments.—

404 (3) A petition to the value adjustment board must be in

405 substantially the form prescribed by the department.

406 Notwithstanding s. 195.022, a county officer may not refuse to

407 accept a form provided by the department for this purpose if the

408 taxpayer chooses to use it. A petition to the value adjustment

409 board must be signed by the taxpayer or be accompanied at the

410 time of filing by the taxpayer's written authorization or power

411 of attorney, unless the person filing the petition is listed in

412 s. 194.034(1)(a). A person listed in s. 194.034(1)(a) may file a

413 petition with a value adjustment board without the taxpayer's

414 signature or written authorization by certifying under penalty

415 of perjury that he or she has authorization to file the petition

416 on behalf of the taxpayer. If a taxpayer notifies the value

417 adjustment board that a petition has been filed for the

418 taxpayer's property without his or her consent, the value

419 adjustment board may require the person filing the petition to

420 provide written authorization from the taxpayer authorizing the

421 person to proceed with the appeal before a hearing is held. If

422 the value adjustment board finds that a person listed in s.

423 194.034(1)(a) willfully and knowingly filed a petition that was

424 not authorized by the taxpayer, the value adjustment board shall

425 require such person to provide the taxpayer's written

426 authorization for representation to the value adjustment board

427 clerk before any petition filed by that person is heard, for 1

428 year after imposition of such requirement by the value

429 adjustment board. A power of attorney or written authorization

430 is valid for 1 assessment year, and a new power of attorney or

431 written authorization by the taxpayer is required for each

432 subsequent assessment year. A petition shall also describe the

433 property by parcel number and shall be filed as follows:

434 ~~(g) An owner of multiple tangible personal property~~

435 ~~accounts may file with the value adjustment board a single joint~~

436 ~~petition if the property appraiser determines that the tangible~~

437 ~~personal property accounts are substantially similar in nature.~~

438 Section 15. Subsection (1) of section 194.013, Florida

439 Statutes, is amended to read:

440 194.013 Filing fees for petitions; disposition; waiver.—

441 (1) If required by resolution of the value adjustment

442 board, a petition filed pursuant to s. 194.011 must ~~shall~~ be

443 accompanied by a filing fee to be paid to the clerk of the value

444 adjustment board in an amount determined by the board not to

445 exceed $50 for each separate parcel of real property, ~~real or~~

446 ~~personal,~~ covered by the petition and subject to appeal.

447 However, such filing fee may not be required with respect to an

448 appeal from the disapproval of homestead exemption under s.

449 196.151 or from the denial of tax deferral under s. 197.2425.

450 Only a single filing fee may ~~shall~~ be charged under this section

451 as to any particular parcel of real property ~~or tangible~~

452 ~~personal property account~~ despite the existence of multiple

453 issues and hearings pertaining to such parcel ~~or account.~~ For

454 joint petitions filed pursuant to s. 194.011(3)(e) or, (f), or

455 ~~(g),~~ a single filing fee shall be charged. Such fee must ~~shall~~

456 be calculated as the cost of the special magistrate for the time

457 involved in hearing the joint petition and may ~~shall~~ not exceed

458 $5 per parcel of real property ~~or tangible property account.~~

459 Such fee is to be proportionately paid by affected parcel

460 owners.

461 Section 16. Paragraph (j) of subsection (1) of section

462 194.034, Florida Statutes, is amended to read:

463 194.034 Hearing procedures; rules.—

464 (1)

465 (j) An assessment may not be contested unless a return as

466 required by s. 193.052 was timely filed. For purposes of this

467 paragraph, the term "timely filed" means filed by the deadline

468 established in s. 193.062 ~~or before the expiration of any~~

469 ~~extension granted under s. 193.063. If notice is mailed pursuant~~

470 ~~to s. 193.073(1)(a), a complete return must be submitted under~~

471 ~~s. 193.073(1)(a) for the assessment to be contested.~~

472 Section 17. Subsections (1) and (3) of section 194.035,

473 Florida Statutes, are amended to read:

474 194.035 Special magistrates; property evaluators.—

475 (1) In counties having a population of more than 75,000,

476 the board shall appoint special magistrates for the purpose of

477 taking testimony and making recommendations to the board, which

478 recommendations the board may act upon without further hearing.

479 These special magistrates may not be elected or appointed

480 officials or employees of the county but shall be selected from

481 a list of those qualified individuals who are willing to serve

482 as special magistrates. Employees and elected or appointed

483 officials of a taxing jurisdiction or of the state may not serve

484 as special magistrates. The clerk of the board shall annually

485 notify such individuals or their professional associations to

486 make known to them that opportunities to serve as special

487 magistrates exist. The Department of Revenue shall provide a

488 list of qualified special magistrates to any county with a

489 population of 75,000 or less. Subject to appropriation, the

490 department shall reimburse counties with a population of 75,000

491 or less for payments made to special magistrates appointed for

492 the purpose of taking testimony and making recommendations to

493 the value adjustment board pursuant to this section. The

494 department shall establish a reasonable range for payments per

495 case to special magistrates based on such payments in other

496 counties. Requests for reimbursement of payments outside this

497 range shall be justified by the county. If the total of all

498 requests for reimbursement in any year exceeds the amount

499 available pursuant to this section, payments to all counties

500 must ~~shall~~ be prorated accordingly. If a county having a

501 population less than 75,000 does not appoint a special

502 magistrate to hear each petition, the person or persons

503 designated to hear petitions before the value adjustment board

504 or the attorney appointed to advise the value adjustment board

505 must ~~shall~~ attend the training provided pursuant to subsection

506 (3), regardless of whether the person would otherwise be

507 required to attend, but may ~~shall~~ not be required to pay the

508 tuition fee specified in subsection (3). A special magistrate

509 appointed to hear issues of exemptions, classifications, and

510 determinations that a change of ownership, a change of ownership

511 or control, or a qualifying improvement has occurred shall be a

512 member of The Florida Bar with no less than 5 years' experience

513 in the area of ad valorem taxation. A special magistrate

514 appointed to hear issues regarding the valuation of real estate

515 shall be a state certified real estate appraiser with not less

516 than 5 years' experience in real property valuation. ~~A special~~

517 ~~magistrate appointed to hear issues regarding the valuation of~~

518 ~~tangible personal property shall be a designated member of a~~

519 ~~nationally recognized appraiser's organization with not less~~

520 ~~than 5 years' experience in tangible personal property~~

521 ~~valuation.~~ A special magistrate need not be a resident of the

522 county in which he or she serves. A special magistrate may not

523 represent a person before the board in any tax year during which

524 he or she has served that board as a special magistrate. An

525 appraisal may not be submitted as evidence to a value adjustment

526 board in any year that the person who performed the appraisal

527 serves as a special magistrate to that value adjustment board.

528 Before appointing a special magistrate, a value adjustment board

529 shall verify the special magistrate's qualifications. The value

530 adjustment board shall ensure that the selection of special

531 magistrates is based solely upon the experience and

532 qualifications of the special magistrate and is not influenced

533 by the property appraiser. The special magistrate shall

534 accurately and completely preserve all testimony and, in making

535 recommendations to the value adjustment board, shall include

536 proposed findings of fact, conclusions of law, and reasons for

537 upholding or overturning the determination of the property

538 appraiser. The expense of hearings before magistrates and any

539 compensation of special magistrates shall be borne three-fifths

540 by the board of county commissioners and two-fifths by the

541 school board. When appointing special magistrates or when

542 scheduling special magistrates for specific hearings, the board,

543 the board attorney, and the board clerk may not consider the

544 dollar amount or percentage of any assessment reductions

545 recommended by any special magistrate in the current year or in

546 any previous year.

547 (3) The department shall provide and conduct training for

548 special magistrates at least once each state fiscal year in at

549 least five locations throughout the state. Such training must

550 ~~shall~~ emphasize the department's standard measures of value,

551 including the guidelines for real ~~and tangible personal~~

552 property. Notwithstanding subsection (1), a person who has 3

553 years of relevant experience and who has completed the training

554 provided by the department under this subsection may be

555 appointed as a special magistrate. The training must ~~shall~~ be

556 open to the public. The department shall charge tuition fees to

557 any person attending this training in an amount sufficient to

558 fund the department's costs to conduct all aspects of the

559 training. The department shall deposit the fees collected into

560 the Certification Program Trust Fund pursuant to s. 195.002(2).

561 Section 18. Paragraph (g) of subsection (2) of section

562 194.037, Florida Statutes, is amended to read:

563 194.037 Disclosure of tax impact.—

564 (2) There must be a line entry in each of the columns

565 described in subsection (1), for each of the following property

566 classes:

567 ~~(g) Tangible personal property, which must be identified~~

568 ~~as "Business Machinery and Equipment."~~

569 Section 19. Subsection (4) of section 195.027, Florida

570 Statutes, is amended to read:

571 195.027 Rules and regulations.—

572 ~~(4)(a) The rules and regulations prescribed by the~~

573 ~~department shall require a return of tangible personal property~~

574 ~~which shall include:~~

575 ~~1. A general identification and description of the~~

576 ~~property or, when more than one item constitutes a class of~~

577 ~~similar items, a description of the class.~~

578 ~~2. The location of such property.~~

579 ~~3. The original cost of such property and, in the case of~~

580 ~~a class of similar items, the average cost.~~

581 ~~4. The age of such property and, in the case of a class of~~

582 ~~similar items, the average age.~~

583 ~~5. The condition, including functional and economic~~

584 ~~depreciation or obsolescence.~~

585 ~~6. The taxpayer's estimate of fair market value.~~

586 ~~(b) For purposes of this subsection, a class of property~~

587 ~~shall include only those items which are substantially similar~~

588 ~~in function and use. Nothing in this chapter shall authorize the~~

589 ~~department to prescribe a return requiring information other~~

590 ~~than that contained in this subsection; nor shall the department~~

591 ~~issue or promulgate any rule or regulation directing the~~

592 ~~assessment of property by the consideration of factors other~~

593 ~~than those enumerated in s. 193.011.~~

594 Section 20. Subsection (2) of section 195.073, Florida

595 Statutes, is amended to read:

596 195.073 Classification of property.—All items required by

597 law to be on the assessment rolls must receive a classification

598 based upon the use of the property. The department shall

599 promulgate uniform definitions for all classifications. The

600 department may designate other subclassifications of property.

601 No assessment roll may be approved by the department which does

602 not show proper classifications.

603 ~~(2) Personal property shall be classified as:~~

604 ~~(a) Floating structures—residential.~~

605 ~~(b) Floating structures—nonresidential.~~

606 ~~(c) Mobile homes and attachments.~~

607 ~~(d) Household goods.~~

608 ~~(e) Other tangible personal property.~~

609 Section 21. Section 195.101, Florida Statutes, is amended

610 to read:

611 195.101 Withholding of state funds.—

612 (1) The Department of Revenue is hereby directed to

613 determine each year whether the several counties of this state

614 are assessing the real ~~and tangible personal~~ property within

615 their jurisdiction in accordance with law. If the Department of

616 Revenue determines that any county is assessing property at less

617 than that prescribed by law, the Chief Financial Officer must

618 ~~shall~~ withhold from such county a portion of any state funds to

619 which the county may be entitled equal to the difference of the

620 amount assessed and the amount required to be assessed by law.

621 (2) The Department of Revenue is hereby directed to

622 determine each year whether the several municipalities of this

623 state are assessing the real ~~and tangible personal~~ property

624 within their jurisdiction in accordance with law. If the

625 Department of Revenue determines that any municipality is

626 assessing property at less than that prescribed by law, the

627 Chief Financial Officer must ~~shall~~ withhold from such

628 municipality a portion of any state funds to which that

629 municipality may be entitled equal to the difference of the

630 amount assessed and the amount required to be assessed by law.

631 Section 22. Subsection (3) of section 196.011, Florida

632 Statutes, is amended to read:

633 196.011 Annual application required for exemption.—

634 (3) It is ~~shall~~ not be necessary to make annual

635 application for exemption on houses of public worship, the lots

636 on which they are located, personal property located therein or

637 thereon, parsonages, burial grounds and tombs owned by houses of

638 public worship, individually owned burial rights not held for

639 speculation, or other such property not rented or hired out for

640 other than religious or educational purposes at any time;

641 ~~household goods and personal effects of permanent residents of~~

642 ~~this state;~~ and property of the state or any county, any

643 municipality, any school district, or community college district

644 thereof.

645 Section 23. Subsection (6) of section 196.012, Florida

646 Statutes, is amended to read:

647 196.012 Definitions.—For the purpose of this chapter, the

648 following terms are defined as follows, except where the context

649 clearly indicates otherwise:

650 (6) Governmental, municipal, or public purpose or function

651 shall be deemed to be served or performed when the lessee under

652 any leasehold interest created in property of the United States,

653 the state or any of its political subdivisions, or any

654 municipality, agency, special district, authority, or other

655 public body corporate of the state is demonstrated to perform a

656 function or serve a governmental purpose which could properly be

657 performed or served by an appropriate governmental unit or which

658 is demonstrated to perform a function or serve a purpose which

659 would otherwise be a valid subject for the allocation of public

660 funds. For purposes of the preceding sentence, an activity

661 undertaken by a lessee which is permitted under the terms of its

662 lease of real property designated as an aviation area on an

663 airport layout plan which has been approved by the Federal

664 Aviation Administration and which real property is used for the

665 administration, operation, business offices and activities

666 related specifically thereto in connection with the conduct of

667 an aircraft full service fixed base operation which provides

668 goods and services to the general aviation public in the

669 promotion of air commerce shall be deemed an activity which

670 serves a governmental, municipal, or public purpose or function.

671 Any activity undertaken by a lessee which is permitted under the

672 terms of its lease of real property designated as a public

673 airport as defined in s. 332.004(14) by municipalities,

674 agencies, special districts, authorities, or other public bodies

675 corporate and public bodies politic of the state, a spaceport as

676 defined in s. 331.303, or which is located in a deepwater port

677 identified in s. 403.021(9)(b) and owned by one of the foregoing

678 governmental units, subject to a leasehold or other possessory

679 interest of a nongovernmental lessee that is deemed to perform

680 an aviation, airport, aerospace, maritime, or port purpose or

681 operation shall be deemed an activity that serves a

682 governmental, municipal, or public purpose. The use by a lessee,

683 licensee, or management company of real property or a portion

684 thereof as a convention center, visitor center, sports facility

685 with permanent seating, concert hall, arena, stadium, park, or

686 beach is deemed a use that serves a governmental, municipal, or

687 public purpose or function when access to the property is open

688 to the general public with or without a charge for admission. If

689 property deeded to a municipality by the United States is

690 subject to a requirement that the Federal Government, through a

691 schedule established by the Secretary of the Interior, determine

692 that the property is being maintained for public historic

693 preservation, park, or recreational purposes and if those

694 conditions are not met the property will revert back to the

695 Federal Government, ~~then~~ such property is ~~shall be~~ deemed to

696 serve a municipal or public purpose. The term "governmental

697 purpose" also includes a direct use of property on federal lands

698 in connection with the Federal Government's Space Exploration

699 Program or spaceport activities as defined in s. 212.02(22).

700 Real property ~~and tangible personal property~~ owned by the

701 Federal Government or Space Florida and used for defense and

702 space exploration purposes or which is put to a use in support

703 thereof is ~~shall be~~ deemed to perform an essential national

704 governmental purpose and is ~~shall be~~ exempt. "Owned by the

705 lessee" as used in this chapter does not include personal

706 property, buildings, or other real property improvements used

707 for the administration, operation, business offices and

708 activities related specifically thereto in connection with the

709 conduct of an aircraft full service fixed based operation which

710 provides goods and services to the general aviation public in

711 the promotion of air commerce provided that the real property is

712 designated as an aviation area on an airport layout plan

713 approved by the Federal Aviation Administration. For purposes of

714 determination of "ownership," buildings and other real property

715 improvements which will revert to the airport authority or other

716 governmental unit upon expiration of the term of the lease shall

717 be deemed "owned" by the governmental unit and not the lessee.

718 Also, for purposes of determination of ownership under this

719 section or s. 196.199(5), flight simulation training devices

720 qualified by the Federal Aviation Administration, and the

721 equipment and software necessary for the operation of such

722 devices, shall be deemed "owned" by a governmental unit and not

723 the lessee if such devices will revert to that governmental unit

724 upon the expiration of the term of the lease, provided the

725 governing body of the governmental unit has approved the lease

726 in writing. Providing two-way telecommunications services to the

727 public for hire by the use of a telecommunications facility, as

728 defined in s. 364.02(14), and for which a certificate is

729 required under chapter 364 does not constitute an exempt use for

730 purposes of s. 196.199, unless the telecommunications services

731 are provided by the operator of a public-use airport, as defined

732 in s. 332.004, for the operator's provision of

733 telecommunications services for the airport or its tenants,

734 concessionaires, or licensees, or unless the telecommunications

735 services are provided by a public hospital.

736 Section 24. Section 196.021, Florida Statutes, is

737 repealed.

738 Section 25. Section 196.182, Florida Statutes, is

739 repealed.

740 Section 196.183, Florida Statutes, is Section 26.

741 repealed.

742 Section 27. Subsection (3) of section 196.192, Florida

743 Statutes, is amended to read:

744 196.192 Exemptions from ad valorem taxation.—Subject to

745 the provisions of this chapter:

746 ~~(3) All tangible personal property loaned or leased by a~~

747 ~~natural person, by a trust holding property for a natural~~

748 ~~person, or by an exempt entity to an exempt entity for public~~

749 ~~display or exhibition on a recurrent schedule is exempt from ad~~

750 ~~valorem taxation if the property is loaned or leased for no~~

751 ~~consideration or for nominal consideration.~~

753 For purposes of this section, each use to which the property is

754 being put must be considered in granting an exemption from ad

755 valorem taxation, including any economic use in addition to any

756 physical use. For purposes of this section, property owned by a

757 limited liability company, the sole member of which is an exempt

758 entity, shall be treated as if the property were owned directly

759 by the exempt entity. This section does not apply in determining

760 the exemption for property owned by governmental units pursuant

761 to s. 196.199.

762 Section 28. Paragraph (a) of subsection (3) and paragraph

763 (b) of subsection (4) of section 196.1978, Florida Statutes, are

764 amended to read:

765 196.1978 Affordable housing property exemption.—

766 (3)(a) As used in this subsection, the term:

767 1. "Corporation" means the Florida Housing Finance

768 Corporation.

769 2. "Newly constructed" means an improvement to real

770 property which was substantially completed within 5 years before

771 the date of an applicant's first submission of a request for a

772 certification notice pursuant to this subsection.

773 3. "Substantially completed" has the same meaning as in s.

774 192.042 ~~s. 192.042(1).~~

775 (4)

776 (b) The multifamily project must:

777 1. Be composed of an improvement to land where an

778 improvement did not previously exist or the construction of a

779 new improvement where an old improvement was removed, which was

780 substantially completed within 2 years before the first

781 submission of an application for exemption under this

782 subsection. For purposes of this subsection, the term

783 "substantially completed" has the same definition as in s.

784 192.042 ~~s. 192.042(1).~~

785 2. Contain more than 70 units ~~that are~~ used to provide

786 affordable housing to natural persons or families meeting the

787 extremely-low-income, very-low-income, or low-income limits

788 specified in s. 420.0004.

789 3. Be subject to a land use restriction agreement with the

790 Florida Housing Finance Corporation, or a housing finance

791 authority pursuant to part IV of chapter 159, recorded in the

792 official records of the county in which the property is located

793 that requires that the property be used for 99 years to provide

794 affordable housing to natural persons or families meeting the

795 extremely-low-income, very-low-income, low-income, or moderate-

796 income limits specified in s. 420.0004. The agreement must

797 include a provision for a penalty for ceasing to provide

798 affordable housing under the agreement before the end of the

799 agreement term that is equal to 100 percent of the total amount

800 financed by the corporation, or a housing finance authority

801 pursuant to part IV of chapter 159, multiplied by each year

802 remaining in the agreement. The agreement may be terminated or

803 modified without penalty if the exemption under this subsection

804 is repealed.

806 The property is no longer eligible for this exemption if the

807 property no longer serves extremely-low-income, very-low-income,

808 or low-income persons pursuant to the recorded agreement.

809 Section 29. Paragraph (c) of subsection (1) of section

810 196.19782, Florida Statutes, is amended to read:

811 196.19782 Exemption for affordable housing on governmental

812 property.—

813 (1) As used in this section, the term:

814 (c) "Substantially completed" has the same meaning as in

815 s. 192.042 ~~s. 192.042(1).~~

816 Section 30. Subsections (5) and (8) of section 196.1995,

817 Florida Statutes, are amended to read:

818 196.1995 Economic development ad valorem tax exemption.—

819 (5) Upon a majority vote in favor of such authority, the

820 board of county commissioners or the governing authority of the

821 municipality, at its discretion, by ordinance may exempt from ad

822 valorem taxation up to 100 percent of the assessed value of all

823 improvements to real property made by or for the use of a new

824 business ~~and of all tangible personal property of such new~~

825 ~~business,~~ or up to 100 percent of the assessed value of all

826 added improvements to real property made to facilitate the

827 expansion of an existing business ~~and of the net increase in all~~

828 ~~tangible personal property acquired to facilitate such expansion~~

829 ~~of an existing business.~~ To qualify for this exemption, the

830 improvements to real property must be made ~~or the tangible~~

831 ~~personal property must be added or increased after approval~~ by

832 motion or resolution of the local governing body, subject to

833 ordinance adoption or on or after the day the ordinance is

834 adopted. However, if the authority to grant exemptions is

835 approved in a referendum in which the ballot question contained

836 in subsection (3) appears on the ballot, the authority of the

837 board of county commissioners or the governing authority of the

838 municipality to grant exemptions is limited solely to new

839 businesses and expansions of existing businesses that are

840 located in an area which was designated as an enterprise zone

841 pursuant to chapter 290 as of December 30, 2015, or in a

842 brownfield area. New businesses and expansions of existing

843 businesses located in an area that was designated as an

844 enterprise zone pursuant to chapter 290 as of December 30, 2015,

845 but is not in a brownfield area, may qualify for the ad valorem

846 tax exemption only if approved by motion or resolution of the

847 local governing body, subject to ordinance adoption, or by

848 ordinance, enacted before December 31, 2015. Property acquired

849 to replace existing property may ~~shall~~ not be considered to

850 facilitate a business expansion. All data center equipment for a

851 data center is ~~shall be~~ exempt from ad valorem taxation for the

852 term of the approved exemption. The exemption applies only to

853 taxes levied by the respective unit of government granting the

854 exemption. The exemption does not apply, however, to taxes

855 levied for the payment of bonds or to taxes authorized by a vote

856 of the electors pursuant to s. 9(b) or s. 12, Art. VII of the

857 State Constitution. Any such exemption shall remain in effect

858 for up to 10 years with respect to any particular facility, or

859 up to 20 years for a data center, regardless of any change in

860 the authority of the county or municipality to grant such

861 exemptions or the expiration of the Enterprise Zone Act pursuant

862 to chapter 290. The exemption may ~~shall~~ not be prolonged or

863 extended by granting exemptions from additional taxes or by

864 virtue of any reorganization or sale of the business receiving

865 the exemption.

866 (8) Any person, firm, or corporation which desires an

867 economic development ad valorem tax exemption shall, in the year

868 the exemption is desired to take effect, file a written

869 application on a form prescribed by the department with the

870 board of county commissioners or the governing authority of the

871 municipality, or both. The application shall request the

872 adoption of an ordinance granting the applicant an exemption

873 pursuant to this section and shall include all of the following

874 information:

875 (a) The name and location of the new business or the

876 expansion of an existing business.;

877 (b) A description of the improvements to real property for

878 which an exemption is requested and the date of commencement of

879 construction of such improvements.;

880 (c) ~~A description of the tangible personal property for~~

881 ~~which an exemption is requested and the dates when such property~~

882 ~~was or is to be purchased;~~

883 ~~(d)~~ Proof, to the satisfaction of the board of county

884 commissioners or the governing authority of the municipality,

885 that the applicant is a new business or an expansion of an

886 existing business, as defined in s. 196.012.;

887 (d)(e) The number of jobs the applicant expects to create

888 along with the average wage of the jobs and whether the jobs are

889 full-time or part-time.;

890 (e)(f) The expected time schedule for job creation.; ~~and~~

891 (f)(g) Other information deemed necessary or appropriate

892 by the department, county, or municipality.

893 Section 31. Section 197.146, Florida Statutes, is

894 repealed.

895 Section 32. Subsection (1) of section 197.343, Florida

896 Statutes, is amended to read:

897 197.343 Tax notices; additional notice required.—

898 (1) An additional tax notice shall be sent, electronically

899 or by postal mail, by April 30 to each taxpayer whose payment

900 has not been received. Electronic transmission of the additional

901 tax notice may be used only with the express consent of the

902 property owner. If the electronic transmission is returned as

903 undeliverable, a second notice must be sent. However, the

904 original electronic transmission used with the consent of the

905 property owner is the official notice for the purposes of this

906 subsection. The notice shall include a description of the

907 property and a statement that if the taxes are not paid:

908 ~~(a) For real property,~~ a tax certificate may be sold; ~~and~~

909 ~~(b) For tangible personal property, the property may be~~

910 ~~sold.~~

911 Section 33. Subsection (2) of section 197.374, Florida

912 Statutes, is amended to read:

913 197.374 Partial payment of current year taxes.—

914 (2) At the discretion of the tax collector, the tax

915 collector may accept one or more partial payments of any amount

916 per parcel for payment of current taxes and assessments on real

917 property ~~or tangible personal property~~ as long as such payment

918 is made prior to the date of delinquency. The remaining amount

919 of tax due, when paid, must be paid in full.

920 Section 34. Section 197.412, Florida Statutes, is

921 repealed.

922 Section 35. Subsection (1) of section 200.065, Florida

923 Statutes, is amended to read:

924 200.065 Method of fixing millage.—

925 (1) Upon completion of the assessment of all property

926 pursuant to s. 193.023, the property appraiser shall certify to

927 each taxing authority the taxable value within the jurisdiction

928 of the taxing authority. This certification shall include a copy

929 of the statement required to be submitted under s. 195.073(2) s.

930 ~~195.073(3),~~ as applicable to that taxing authority. The form on

931 which the certification is made shall include instructions to

932 each taxing authority describing the proper method of computing

933 a millage rate which, exclusive of new construction, additions

934 to structures, deletions, increases in the value of improvements

935 that have undergone a substantial rehabilitation which increased

936 the assessed value of such improvements by at least 100 percent,

937 property added due to geographic boundary changes, total taxable

938 value of tangible personal property within the jurisdiction in

939 excess of 115 percent of the previous year's total taxable

940 value, and any dedicated increment value, will provide the same

941 ad valorem tax revenue for each taxing authority as was levied

942 during the prior year less the amount, if any, paid or applied

943 as a consequence of an obligation measured by the dedicated

944 increment value. That millage rate shall be known as the

945 "rolled-back rate." The property appraiser shall also include

946 instructions, as prescribed by the Department of Revenue, to

947 each county and municipality, each special district dependent to

948 a county or municipality, each municipal service taxing unit,

949 and each independent special district describing the proper

950 method of computing the millage rates and taxes levied as

951 specified in subsection (5). The Department of Revenue shall

952 prescribe the instructions and forms that are necessary to

953 administer this subsection and subsection (5). The information

954 provided pursuant to this subsection shall also be sent to the

955 tax collector by the property appraiser at the time it is sent

956 to each taxing authority.

957 Section 36. Paragraphs (g), (n), (o), (q), and (u) of

958 subsection (5) of section 212.08, Florida Statutes, are amended

959 to read:

960 212.08 Sales, rental, use, consumption, distribution, and

961 storage tax; specified exemptions.—The sale at retail, the

962 rental, the use, the consumption, the distribution, and the

963 storage to be used or consumed in this state of the following

964 are hereby specifically exempt from the tax imposed by this

965 chapter.

966 (5) EXEMPTIONS; ACCOUNT OF USE.—

967 (g) Building materials used in the rehabilitation of real

968 property located in an enterprise zone.—

969 1. Building materials used in the rehabilitation of real

970 property located in an enterprise zone are exempt from the tax

971 imposed by this chapter upon an affirmative showing to the

972 satisfaction of the department that the items have been used for

973 the rehabilitation of real property located in an enterprise

974 zone. Except as provided in subparagraph 2., this exemption

975 inures to the owner, lessee, or lessor at the time the real

976 property is rehabilitated, but only through a refund of

977 previously paid taxes. To receive a refund pursuant to this

978 paragraph, the owner, lessee, or lessor of the rehabilitated

979 real property must file an application under oath with the

980 governing body or enterprise zone development agency having

981 jurisdiction over the enterprise zone where the business is

982 located, as applicable. A single application for a refund may be

983 submitted for multiple, contiguous parcels that were part of a

984 single parcel that was divided as part of the rehabilitation of

985 the property. All other requirements of this paragraph apply to

986 each parcel on an individual basis. The application must

987 include:

988 a. The name and address of the person claiming the refund.

989 b. An address and assessment roll parcel number of the

990 rehabilitated real property for which a refund of previously

991 paid taxes is being sought.

992 c. A description of the improvements made to accomplish

993 the rehabilitation of the real property.

994 d. A copy of a valid building permit issued by the county

995 or municipal building department for the rehabilitation of the

996 real property.

997 e. A sworn statement, under penalty of perjury, from the

998 general contractor licensed in this state with whom the

999 applicant contracted to make the improvements necessary to

1000 rehabilitate the real property, which lists the building

1001 materials used to rehabilitate the real property, the actual

1002 cost of the building materials, and the amount of sales tax paid

1003 in this state on the building materials. If a general contractor

1004 was not used, the applicant, not a general contractor, shall

1005 make the sworn statement required by this sub-subparagraph.

1006 Copies of the invoices that evidence the purchase of the

1007 building materials used in the rehabilitation and the payment of

1008 sales tax on the building materials must be attached to the

1009 sworn statement provided by the general contractor or by the

1010 applicant. Unless the actual cost of building materials used in

1011 the rehabilitation of real property and the payment of sales

1012 taxes is documented by a general contractor or by the applicant

1013 in this manner, the cost of the building materials is deemed to

1014 be an amount equal to 40 percent of the increase in assessed

1015 value for ad valorem tax purposes.

1016 f. The identifying number assigned pursuant to s. 290.0065

1017 to the enterprise zone in which the rehabilitated real property

1018 is located.

1019 g. A certification by the local building code inspector

1020 that the improvements necessary to rehabilitate the real

1021 property are substantially completed.

1022 h. A statement of whether the business is a small business

1023 as defined by s. 288.703.

1024 i. If applicable, the name and address of each permanent

1025 employee of the business, including, for each employee who is a

1026 resident of an enterprise zone, the identifying number assigned

1027 pursuant to s. 290.0065 to the enterprise zone in which the

1028 employee resides.

1029 2. This exemption inures to a municipality, county, other

1030 governmental unit or agency, or nonprofit community-based

1031 organization through a refund of previously paid taxes if the

1032 building materials used in the rehabilitation are paid for from

1033 the funds of a community development block grant, State Housing

1034 Initiatives Partnership Program, or similar grant or loan

1035 program. To receive a refund, a municipality, county, other

1036 governmental unit or agency, or nonprofit community-based

1037 organization must file an application that includes the same

1038 information required in subparagraph 1. In addition, the

1039 application must include a sworn statement signed by the chief

1040 executive officer of the municipality, county, other

1041 governmental unit or agency, or nonprofit community-based

1042 organization seeking a refund which states that the building

1043 materials for which a refund is sought were funded by a

1044 community development block grant, State Housing Initiatives

1045 Partnership Program, or similar grant or loan program.

1046 3. Within 10 working days after receipt of an application,

1047 the governing body or enterprise zone development agency shall

1048 review the application to determine if it contains all the

1049 information required by subparagraph 1. or subparagraph 2. and

1050 meets the criteria set out in this paragraph. The governing body

1051 or agency shall certify all applications that contain the

1052 required information and are eligible to receive a refund. If

1053 applicable, the governing body or agency shall also certify if

1054 20 percent of the employees of the business are residents of an

1055 enterprise zone, excluding temporary and part-time employees.

1056 The certification must be in writing, and a copy of the

1057 certification shall be transmitted to the executive director of

1058 the department. The applicant is responsible for forwarding a

1059 certified application to the department within the time

1060 specified in subparagraph 4.

1061 4. An application for a refund must be submitted to the

1062 department within 6 months after the rehabilitation of the

1063 property is deemed to be substantially completed by the local

1064 building code inspector or by November 1 after the rehabilitated

1065 property is first subject to assessment.

1066 5. Only one exemption through a refund of previously paid

1067 taxes for the rehabilitation of real property is permitted for

1068 any single parcel of property unless there is a change in

1069 ownership, a new lessor, or a new lessee of the real property. A

1070 refund may not be granted unless the amount to be refunded

1071 exceeds $500. A refund may not exceed the lesser of 97 percent

1072 of the Florida sales or use tax paid on the cost of the building

1073 materials used in the rehabilitation of the real property as

1074 determined pursuant to sub-subparagraph 1.e. or $5,000, or, if

1075 at least 20 percent of the employees of the business are

1076 residents of an enterprise zone, excluding temporary and part-

1077 time employees, the amount of refund may not exceed the lesser

1078 of 97 percent of the sales tax paid on the cost of the building

1079 materials or $10,000. A refund shall be made within 30 days

1080 after formal approval by the department of the application for

1081 the refund.

1082 6. The department shall adopt rules governing the manner

1083 and form of refund applications and may establish guidelines as

1084 to the requisites for an affirmative showing of qualification

1085 for exemption under this paragraph.

1086 7. The department shall deduct an amount equal to 10

1087 percent of each refund granted under this paragraph from the

1088 amount transferred into the Local Government Half-cent Sales Tax

1089 Clearing Trust Fund pursuant to s. 212.20 for the county area in

1090 which the rehabilitated real property is located and shall

1091 transfer that amount to the General Revenue Fund.

1092 8. For the purposes of the exemption provided in this

1093 paragraph, the term:

1094 a. "Building materials" means tangible personal property

1095 that becomes a component part of improvements to real property.

1096 b. "Real property" has the same meaning as provided in s.

1097 192.001(12), except that the term does not include a condominium

1098 parcel or condominium property as defined in s. 718.103.

1099 c. "Rehabilitation of real property" means the

1100 reconstruction, renovation, restoration, rehabilitation,

1101 construction, or expansion of improvements to real property.

1102 d. "Substantially completed" has the same meaning as

1103 provided in s. 192.042 ~~s. 192.042(1).~~

1104 9. This paragraph expires on the date specified in s.

1105 290.016 for the expiration of the Florida Enterprise Zone Act.

1106 (n) Materials for construction of single-family homes in

1107 certain areas.—

1108 1. As used in this paragraph, the term:

1109 a. "Building materials" means tangible personal property

1110 that becomes a component part of a qualified home.

1111 b. "Qualified home" means a single-family home having an

1112 appraised value of no more than $160,000 which is located in an

1113 enterprise zone, empowerment zone, or Front Porch Florida

1114 Community and which is constructed and occupied by the owner

1115 thereof for residential purposes.

1116 c. "Substantially completed" has the same meaning as

1117 provided in s. 192.042 ~~s. 192.042(1).~~

1118 2. Building materials used in the construction of a

1119 qualified home and the costs of labor associated with the

1120 construction of a qualified home are exempt from the tax imposed

1121 by this chapter upon an affirmative showing to the satisfaction

1122 of the department that the requirements of this paragraph have

1123 been met. This exemption inures to the owner through a refund of

1124 previously paid taxes. To receive this refund, the owner must

1125 file an application under oath with the department which

1126 includes:

1127 a. The name and address of the owner.

1128 b. The address and assessment roll parcel number of the

1129 home for which a refund is sought.

1130 c. A copy of the building permit issued for the home.

1131 d. A certification by the local building code inspector

1132 that the home is substantially completed.

1133 e. A sworn statement, under penalty of perjury, from the

1134 general contractor licensed in this state with whom the owner

1135 contracted to construct the home, which statement lists the

1136 building materials used in the construction of the home and the

1137 actual cost thereof, the labor costs associated with such

1138 construction, and the amount of sales tax paid on these

1139 materials and labor costs. If a general contractor was not used,

1140 the owner shall provide this information in a sworn statement,

1141 under penalty of perjury. Copies of invoices evidencing payment

1142 of sales tax must be attached to the sworn statement.

1143 f. A sworn statement, under penalty of perjury, from the

1144 owner affirming that he or she is occupying the home for

1145 residential purposes.

1146 3. An application for a refund under this paragraph must

1147 be submitted to the department within 6 months after the date

1148 the home is deemed to be substantially completed by the local

1149 building code inspector. Within 30 working days after receipt of

1150 the application, the department shall determine if it meets the

1151 requirements of this paragraph. A refund approved pursuant to

1152 this paragraph shall be made within 30 days after formal

1153 approval of the application by the department.

1154 4. The department shall establish by rule an application

1155 form and criteria for establishing eligibility for exemption

1156 under this paragraph.

1157 5. The exemption shall apply to purchases of materials on

1158 or after July 1, 2000.

1159 (o) Building materials in redevelopment projects.—

1160 1. As used in this paragraph, the term:

1161 a. "Building materials" means tangible personal property

1162 that becomes a component part of a housing project or a mixed-

1163 use project.

1164 b. "Housing project" means the conversion of an existing

1165 manufacturing or industrial building to a housing unit which is

1166 in an urban high-crime area, an enterprise zone, an empowerment

1167 zone, a Front Porch Florida Community, a designated brownfield

1168 site for which a rehabilitation agreement with the Department of

1169 Environmental Protection or a local government delegated by the

1170 Department of Environmental Protection has been executed under

1171 s. 376.80 and any abutting real property parcel within a

1172 brownfield area, or an urban infill area; and in which the

1173 developer agrees to set aside at least 20 percent of the housing

1174 units in the project for low-income and moderate-income persons

1175 or the construction in a designated brownfield area of

1176 affordable housing for persons described in s. 420.0004(9),

1177 (11), (12), or (17) or in s. 159.603(7).

1178 c. "Mixed-use project" means the conversion of an existing

1179 manufacturing or industrial building to mixed-use units that

1180 include artists' studios, art and entertainment services, or

1181 other compatible uses. A mixed-use project must be located in an

1182 urban high-crime area, an enterprise zone, an empowerment zone,

1183 a Front Porch Florida Community, a designated brownfield site

1184 for which a rehabilitation agreement with the Department of

1185 Environmental Protection or a local government delegated by the

1186 Department of Environmental Protection has been executed under

1187 s. 376.80 and any abutting real property parcel within a

1188 brownfield area, or an urban infill area; and the developer must

1189 agree to set aside at least 20 percent of the square footage of

1190 the project for low-income and moderate-income housing.

1191 d. "Substantially completed" has the same meaning as

1192 provided in s. 192.042 ~~s. 192.042(1).~~

1193 2. Building materials used in the construction of a

1194 housing project or mixed-use project are exempt from the tax

1195 imposed by this chapter upon an affirmative showing to the

1196 satisfaction of the department that the requirements of this

1197 paragraph have been met. This exemption inures to the owner

1198 through a refund of previously paid taxes. To receive this

1199 refund, the owner must file an application under oath with the

1200 department which includes:

1201 a. The name and address of the owner.

1202 b. The address and assessment roll parcel number of the

1203 project for which a refund is sought.

1204 c. A copy of the building permit issued for the project.

1205 d. A certification by the local building code inspector

1206 that the project is substantially completed.

1207 e. A sworn statement, under penalty of perjury, from the

1208 general contractor licensed in this state with whom the owner

1209 contracted to construct the project, which statement lists the

1210 building materials used in the construction of the project and

1211 the actual cost thereof, and the amount of sales tax paid on

1212 these materials. If a general contractor was not used, the owner

1213 shall provide this information in a sworn statement, under

1214 penalty of perjury. Copies of invoices evidencing payment of

1215 sales tax must be attached to the sworn statement.

1216 3. An application for a refund under this paragraph must

1217 be submitted to the department within 6 months after the date

1218 the project is deemed to be substantially completed by the local

1219 building code inspector. Within 30 working days after receipt of

1220 the application, the department shall determine if it meets the

1221 requirements of this paragraph. A refund approved pursuant to

1222 this paragraph shall be made within 30 days after formal

1223 approval of the application by the department.

1224 4. The department shall establish by rule an application

1225 form and criteria for establishing eligibility for exemption

1226 under this paragraph.

1227 5. The exemption shall apply to purchases of materials on

1228 or after July 1, 2000.

1229 (q) Building materials, the rental of tangible personal

1230 property, and pest control services used in new construction

1231 located in a rural area of opportunity.—

1232 1. As used in this paragraph, the term:

1233 a. "Building materials" means tangible personal property

1234 that becomes a component part of improvements to real property.

1235 b. "Exempt goods and services" means building materials,

1236 the rental of tangible personal property, and pest control

1237 services used in new construction.

1238 c. "New construction" means improvements to real property

1239 which did not previously exist. The term does not include the

1240 reconstruction, renovation, restoration, rehabilitation,

1241 modification, alteration, or expansion of buildings already

1242 located on the parcel on which the new construction is built.

1243 d. "Pest control" has the same meaning as in s. 482.021.

1244 e. "Real property" has the same meaning as provided in s.

1245 192.001, but does not include a condominium parcel or

1246 condominium property as defined in s. 718.103.

1247 f. "Substantially completed" has the same meaning as in s.

1248 192.042 ~~s. 192.042(1).~~

1249 2. Building materials, the rental of tangible personal

1250 property, and pest control services used in new construction

1251 located in a rural area of opportunity, as designated by the

1252 Governor pursuant to s. 288.0656, are exempt from the tax

1253 imposed by this chapter if an owner, lessee, or lessor can

1254 demonstrate to the satisfaction of the department that the

1255 requirements of this paragraph have been met. Except as provided

1256 in subparagraph 3., this exemption inures to the owner, lessee,

1257 or lessor at the time the new construction occurs, but only

1258 through a refund of previously paid taxes. To receive a refund

1259 pursuant to this paragraph, the owner, lessee, or lessor of the

1260 new construction must file an application under oath with the

1261 Department of Commerce. The application must include all of the

1262 following:

1263 a. The name and address of the person claiming the refund.

1264 b. An address and assessment roll parcel number of the

1265 real property that was improved by the new construction for

1266 which a refund of previously paid taxes is being sought.

1267 c. A description of the new construction.

1268 d. A copy of a valid building permit issued by the county

1269 or municipal building department for the new construction.

1270 e. A sworn statement, under penalty of perjury, from the

1271 general contractor licensed in this state with whom the

1272 applicant contracted to build the new construction, which

1273 specifies the exempt goods and services, the actual cost of the

1274 exempt goods and services, and the amount of sales tax paid in

1275 this state on the exempt goods and services, and which states

1276 that the improvement to the real property was new construction.

1277 If a general contractor was not used, the applicant shall make

1278 the sworn statement required by this sub-subparagraph. Copies of

1279 the invoices evidencing the actual cost of the exempt goods and

1280 services and the amount of sales tax paid on such goods and

1281 services must be attached to the sworn statement provided by the

1282 general contractor or by the applicant. If copies of such

1283 invoices are not attached, the cost of the exempt goods and

1284 services is deemed to be an amount equal to 40 percent of the

1285 increase in assessed value of the property for ad valorem tax

1286 purposes.

1287 f. A certification by the local building code inspector

1288 that the new construction is substantially completed and is new

1289 construction.

1290 3. The exemption under this paragraph inures to a

1291 municipality, county, other governmental unit or agency, or

1292 nonprofit community-based organization through a refund of

1293 previously paid taxes if the exempt goods and services are paid

1294 for from the funds of a community development block grant, the

1295 State Housing Initiatives Partnership Program, or a similar

1296 grant or loan program. To receive a refund, a municipality,

1297 county, other governmental unit or agency, or nonprofit

1298 community-based organization must file an application that

1299 includes the same information required under subparagraph 2. In

1300 addition, the application must include a sworn statement signed

1301 by the chief executive officer of the municipality, county,

1302 other governmental unit or agency, or nonprofit community-based

1303 organization seeking a refund which states that the exempt goods

1304 and services for which a refund is sought were funded by a

1305 community development block grant, the State Housing Initiatives

1306 Partnership Program, or a similar grant or loan program.

1307 4. Within 10 working days after receiving an application,

1308 the Department of Commerce shall review the application to

1309 determine whether it contains all of the information required by

1310 subparagraph 2. or subparagraph 3., as appropriate, and meets

1311 the criteria set out in this paragraph. The Department of

1312 Commerce shall certify all applications that contain the

1313 required information and are eligible to receive a refund. The

1314 certification must be in writing and a copy must be transmitted

1315 by the Department of Commerce to the executive director of the

1316 department. The applicant is responsible for forwarding a

1317 certified application to the department within the period

1318 specified in subparagraph 5.

1319 5. An application for a refund must be submitted to the

1320 department within 6 months after the new construction is deemed

1321 to be substantially completed by the local building code

1322 inspector or by November 1 after the improved property is first

1323 subject to assessment.

1324 6. Only one exemption through a refund of previously paid

1325 taxes for the new construction may be claimed for any single

1326 parcel of property unless there is a change in ownership, a new

1327 lessor, or a new lessee of the real property. A refund may not

1328 be granted unless the amount to be refunded exceeds $500. A

1329 refund may not exceed the lesser of 97.5 percent of the Florida

1330 sales or use tax paid on the cost of the exempt goods and

1331 services as determined pursuant to sub-subparagraph 2.e. or

1332 $10,000. The department shall issue a refund within 30 days

1333 after it formally approves a refund application.

1334 7. The department shall deduct 10 percent of each refund

1335 amount granted under this paragraph from the amount transferred

1336 into the Local Government Half-cent Sales Tax Clearing Trust

1337 Fund pursuant to s. 212.20 for the county area in which the new

1338 construction is located and shall transfer that amount to the

1339 General Revenue Fund.

1340 8. The department may adopt rules governing the manner and

1341 format of refund applications and may establish guidelines as to

1342 the requisites for an affirmative showing of qualification for

1343 exemption under this paragraph.

1344 9. This exemption does not apply to improvements for which

1345 construction began before July 1, 2017.

1346 (u) Building materials used in construction of affordable

1347 housing units.—

1348 1. As used in this paragraph, the term:

1349 a. "Affordable housing development" means property that

1350 has units subject to an agreement with the Florida Housing

1351 Finance Corporation pursuant to chapter 420 recorded in the

1352 official records of the county in which the property is located

1353 to provide affordable housing to natural persons or families

1354 meeting the extremely-low-income, very-low-income, or low-income

1355 limits specified in s. 420.0004.

1356 b. "Building materials" means tangible personal property

1357 that becomes a component part of eligible residential units in

1358 an affordable housing development. The term includes appliances

1359 and does not include plants, landscaping, fencing, and

1360 hardscaping.

1361 c. "Eligible residential units" means newly constructed

1362 units within an affordable housing development which are

1363 restricted under the land use restriction agreement.

1364 d. "Newly constructed" means improvements to real property

1365 which did not previously exist or the construction of a new

1366 improvement where an old improvement was removed. The term does

1367 not include the renovation, restoration, rehabilitation,

1368 modification, alteration, or expansion of buildings already

1369 located on the parcel on which the eligible residential unit is

1370 built.

1371 e. "Real property" has the same meaning as provided in s.

1372 192.001(12).

1373 f. "Substantially completed" has the same meaning as in s.

1374 192.042 ~~s. 192.042(1).~~

1375 2. Building materials used in eligible residential units

1376 are exempt from the tax imposed by this chapter if an owner

1377 demonstrates to the satisfaction of the department that the

1378 requirements of this paragraph have been met. Except as provided

1379 in subparagraph 3., this exemption inures to the owner at the

1380 time an eligible residential unit is substantially completed,

1381 but only through a refund of previously paid taxes. To receive a

1382 refund pursuant to this paragraph, the owner of the eligible

1383 residential units must file an application with the department.

1384 The application must include all of the following:

1385 a. The name and address of the person claiming the refund.

1386 b. An address and assessment roll parcel number of the

1387 real property that was improved for which a refund of previously

1388 paid taxes is being sought.

1389 c. A description of the eligible residential units for

1390 which a refund of previously paid taxes is being sought,

1391 including the number of such units.

1392 d. A copy of a valid building permit issued by the county

1393 or municipal building department for the eligible residential

1394 units.

1395 e. A sworn statement, under penalty of perjury, from the

1396 general contractor licensed in this state with whom the owner

1397 contracted to build the eligible residential units which

1398 specifies the building materials, the actual cost of the

1399 building materials, and the amount of sales tax paid in this

1400 state on the building materials, and which states that the

1401 improvement to the real property was newly constructed. If a

1402 general contractor was not used, the owner must make the sworn

1403 statement required by this sub-subparagraph. Copies of the

1404 invoices evidencing the actual cost of the building materials

1405 and the amount of sales tax paid on such building materials must

1406 be attached to the sworn statement provided by the general

1407 contractor or by the owner. If copies of such invoices are not

1408 attached, the cost of the building materials is deemed to be an

1409 amount equal to 40 percent of the increase in the final assessed

1410 value of the eligible residential units for ad valorem tax

1411 purposes less the most recent assessed value of land for the

1412 units.

1413 f. A certification by the local building code inspector

1414 that the eligible residential unit is substantially completed.

1415 g. A copy of the land use restriction agreement with the

1416 Florida Housing Finance Corporation for the eligible residential

1417 units.

1418 3. The exemption under this paragraph inures to a

1419 municipality, county, other governmental unit or agency, or

1420 nonprofit community-based organization through a refund of

1421 previously paid taxes if the building materials are paid for

1422 from the funds of a community development block grant, the State

1423 Housing Initiatives Partnership Program, or a similar grant or

1424 loan program. To receive a refund, a municipality, county, other

1425 governmental unit or agency, or nonprofit community-based

1426 organization must submit an application that includes the same

1427 information required under subparagraph 2. In addition, the

1428 applicant must include a sworn statement signed by the chief

1429 executive officer of the municipality, county, other

1430 governmental unit or agency, or nonprofit community-based

1431 organization seeking a refund which states that the building

1432 materials for which a refund is sought were funded by a

1433 community development block grant, the State Housing Initiatives

1434 Partnership Program, or a similar grant or loan program.

1435 4. The person seeking a refund must submit an application

1436 for refund to the department within 6 months after the eligible

1437 residential unit is deemed to be substantially completed by the

1438 local building code inspector or by November 1 after the

1439 improved property is first subject to assessment.

1440 5. Only one exemption through a refund of previously paid

1441 taxes may be claimed for any eligible residential unit. A refund

1442 may not be granted unless the amount to be refunded exceeds

1443 $500. A refund may not exceed the lesser of $5,000 or 97.5

1444 percent of the Florida sales or use tax paid on the cost of

1445 building materials as determined pursuant to sub-subparagraph

1446 2.e. The department shall issue a refund within 30 days after it

1447 formally approves a refund application.

1448 6. The department may adopt rules governing the manner and

1449 format of refund applications and may establish guidelines as to

1450 the requisites for an affirmative showing of qualification for

1451 exemption under this paragraph.

1452 7. This exemption under this paragraph applies to sales of

1453 building materials that occur on or after July 1, 2023.

1454 Section 37. Notwithstanding this act, the levying,

1455 assessment, or collection of any ad valorem taxes on tangible

1456 personal property before January 1, 2027, shall continue to be

1457 governed by existing law before such repeal or amendment made by

1458 this act.

1459 Section 38. This act shall take effect on the effective

1460 date of the amendment to the State Constitution proposed by HJR

1461 1275 or a similar joint resolution having substantially the same

1462 specified intent and purpose, if such amendment to the State

1463 Constitution is approved at the next general election or at an

1464 earlier special election specifically authorized by law for that

1465 purpose.