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THE BILL ITSELF

SB 552

Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property

VERSION S 552 Filed · BACK TO THE SUMMARY · OFFICIAL RECORD

underlined language is being added; struck language is being deleted. Line numbers are the Legislature's own — the same ones amendments cite.

Florida Senate - 2026 SB 552 By Senator Bernard 24-00748-26 2026552__
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 to
58 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, a
70 municipality is hereby authorized, in a manner not inconsistent
71 with general law, to levy ad valorem taxes on real and tangible
72 personal property within the municipality in an amount not to
73 exceed 10 mills, exclusive of taxes levied for the payment of
74 bonds and taxes levied for periods of not longer than 2 years
75 and approved by a vote of the electors.
76 Section 3. Paragraph (d) of subsection (11) and subsections
77 (17) and (18) of section 192.001, Florida Statutes, are amended
78 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, chattels,
86 and other articles of value (but does not include the vehicular
87 items enumerated in s. 1(b), Art. VII of the State Constitution
88 and elsewhere defined) capable of manual possession and whose
89 chief value is intrinsic to the article itself. “Construction
90 work in progress” consists of those items of tangible personal
91 property commonly known as fixtures, machinery, and equipment
92 when in the process of being installed in new or expanded
93 improvements to real property and whose value is materially
94 enhanced upon connection or use with a preexisting, taxable,
95 operational system or facility. Construction work in progress
96 shall be deemed substantially completed when connected with the
97 preexisting, taxable, operational system or facility. For the
98 purposes of tangible personal property constructed or installed
99 by an electric utility, construction work in progress shall be
100 deemed substantially completed upon the earlier of when all
101 permits or approvals required for commercial operation have been
102 received or approved, or 1 year after the construction work in
103 progress has been connected with the preexisting, taxable,
104 operational system or facility. Inventory and household goods
105 are expressly excluded from this definition.
106 (17) “Floating structure” means a floating barge-like
107 entity, with or without accommodations built thereon, which is
108 not primarily used as a means of transportation on water but
109 which serves purposes or provides services typically associated
110 with a structure or other improvement to real property. The term
111 “floating structure” includes, but is not limited to, each
112 entity used as a residence, place of business, office, hotel or
113 motel, restaurant or lounge, clubhouse, meeting facility,
114 storage or parking facility, mining platform, dredge, dragline,
115 or similar facility or entity represented as such. Floating
116 structures are expressly excluded from the definition of the
117 term “vessel” provided in s. 327.02. Incidental movement upon
118 water does shall not, in and of itself, preclude an entity from
119 classification as a floating structure. A floating structure is
120 expressly included as a type of tangible personal property.
121 (18) “Complete submission of the rolls” includes, but is
122 not limited to, accurate tabular summaries of valuations as
123 prescribed by department rule; an electronic copy of the real
124 property assessment roll including for each parcel total value
125 of improvements, land value, the recorded selling prices, other
126 ownership transfer data required for an assessment roll under s.
127 193.114, the value of any improvement made to the parcel in the
128 12 months preceding the valuation date, the type and amount of
129 any exemption granted, and such other information as may be
130 required by department rule; an accurate tabular summary by
131 property class of any adjustments made to recorded selling
132 prices or fair market value in arriving at assessed value, as
133 prescribed by department rule; an electronic copy of the
134 tangible personal property assessment roll, including for each
135 entry a unique account number and such other information as may
136 be required by department rule; and an accurate tabular summary
137 of per-acre land valuations used for each class of agricultural
138 property in preparing the assessment roll, as prescribed by
139 department rule.
140 Section 4. Paragraph (i) of subsection (1), paragraph (e)
141 of subsection (3), and paragraph (a) of subsection (4) of
142 section 192.0105, Florida Statutes, are amended to read:
143 192.0105 Taxpayer rights.—There is created a Florida
144 Taxpayer’s Bill of Rights for property taxes and assessments to
145 guarantee that the rights, privacy, and property of the
146 taxpayers of this state are adequately safeguarded and protected
147 during tax levy, assessment, collection, and enforcement
148 processes administered under the revenue laws of this state. The
149 Taxpayer’s Bill of Rights compiles, in one document, brief but
150 comprehensive statements that summarize the rights and
151 obligations of the property appraisers, tax collectors, clerks
152 of the court, local governing boards, the Department of Revenue,
153 and taxpayers. Additional rights afforded to payors of taxes and
154 assessments imposed under the revenue laws of this state are
155 provided in s. 213.015. The rights afforded taxpayers to assure
156 that their privacy and property are safeguarded and protected
157 during tax levy, assessment, and collection are available only
158 insofar as they are implemented in other parts of the Florida
159 Statutes or rules of the Department of Revenue. The rights so
160 guaranteed to state taxpayers in the Florida Statutes and the
161 departmental rules include:
162 (1) THE RIGHT TO KNOW.—
163 (i) The right to an advertisement in a newspaper listing
164 names of taxpayers who are delinquent in paying tangible
165 personal property taxes, with amounts due, and giving notice
166 that interest is accruing at 18 percent and that, unless taxes
167 are paid, warrants will be issued, prior to petition made with
168 the circuit court for an order to seize and sell property (see
169 s. 197.402(2)).
171 Notwithstanding the right to information contained in this
172 subsection, under s. 197.122 property owners are held to know
173 that property taxes are due and payable annually and are charged
174 with a duty to ascertain the amount of current and delinquent
175 taxes and obtain the necessary information from the applicable
176 governmental officials.
177 (3) THE RIGHT TO REDRESS.—
178 (e) The right to an extension to file a tangible personal
179 property tax return upon making proper and timely request (see
180 s. 193.063).
181 (4) THE RIGHT TO CONFIDENTIALITY.—
182 (a) The right to have information kept confidential,
183 including federal tax information, ad valorem tax returns,
184 social security numbers, all financial records produced by the
185 taxpayer, Form DR-219 returns for documentary stamp tax
186 information, and sworn statements of gross income, copies of
187 federal income tax returns for the prior year, wage and earnings
188 statements (W-2 forms), and other documents (see ss. 192.105,
189 193.074, 193.114(4) 193.114(5) , 195.027(3) and (5) (6) , and
190 196.101(4)(c)).
191 Section 5. Section 192.032, Florida Statutes, is amended to
192 read:
193 192.032 Situs of property for assessment purposes.— All
194 property shall be assessed according to its situs as follows:
195 (1) Real property , shall be assessed in the that county and
196 taxing jurisdiction in which it is located and in that taxing
197 jurisdiction in which it may be located .
198 (2) All tangible personal property which is not immune
199 under the state or federal constitutions from ad valorem
200 taxation, in that county and taxing jurisdiction in which it is
201 physically present on January 1 of each year unless such
202 property has been physically present in another county of this
203 state at any time during the preceding 12-month period, in which
204 case the provisions of subsection (3) apply. Additionally,
205 tangible personal property brought into the state after January
206 1 and before April 1 of any year shall be taxable for that year
207 if the property appraiser has reason to believe that such
208 property will be removed from the state prior to January 1 of
209 the next succeeding year. However, tangible personal property
210 physically present in the state on or after January 1 for
211 temporary purposes only, which property is in the state for 30
212 days or less, shall not be subject to assessment. This
213 subsection does not apply to goods in transit as described in
214 subsection (4) or supersede the provisions of s. 193.085(4).
215 (3) If more than one county of this state assesses the same
216 tangible personal property in the same assessment year,
217 resolution of such multicounty dispute shall be governed by the
218 following provisions:
219 (a) Tangible personal property which was physically present
220 in one county of this state on January 1, but present in another
221 county of this state at any time during the preceding year,
222 shall be assessed in the county and taxing jurisdiction where it
223 was habitually located or typically present. All tangible
224 personal property which is removed from one county in this state
225 to another county after January 1 of any year shall be subject
226 to taxation for that year in the county where located on January
227 1; except that this subsection does not apply to tangible
228 personal property located in a county on January 1 on a
229 temporary or transitory basis if such property is included in
230 the tax return being filed in the county in this state where
231 such tangible personal property is habitually located or
232 typically present.
233 (b) For purposes of this subsection, an item of tangible
234 personal property is “habitually located or typically present”
235 in the county where it is generally kept for use or storage or
236 where it is consistently returned for use or storage. For
237 purposes of this subsection, an item of tangible personal
238 property is located in a county on a “temporary or transitory
239 basis” if it is located in that county for a short duration or
240 limited utilization with an intention to remove it to another
241 county where it is usually used or stored.
242 (4)(a) Personal property manufactured or produced outside
243 this state and brought into this state only for transshipment
244 out of the United States, or manufactured or produced outside
245 the United States and brought into this state for transshipment
246 out of this state, for sale in the ordinary course of trade or
247 business is considered goods-in-transit and shall not be deemed
248 to have acquired a taxable situs within a county even though the
249 property is temporarily halted or stored within the state.
250 (b) The term “goods-in-transit” implies that the personal
251 property manufactured or produced outside this state and brought
252 into this state has not been diverted to domestic use and has
253 not reached its final destination, which may be evidenced by the
254 fact that the individual unit packaging device utilized in the
255 shipping of the specific personal property has not been opened
256 except for inspection, storage, or other process utilized in the
257 transportation of the personal property.
258 (c) Personal property transshipped into this state and
259 subjected in this state to a subsequent manufacturing process or
260 used in this state in the production of other personal property
261 is not goods-in-transit. Breaking in bulk, labeling, packaging,
262 relabeling, or repacking of such property solely for its
263 inspection, storage, or transportation to its final destination
264 outside the state shall not be considered to be a manufacturing
265 process or the production of other personal property within the
266 meaning of this subsection. However, such storage shall not
267 exceed 180 days.
268 (5)(a) Notwithstanding the provisions of subsection (2),
269 personal property used as a marine cargo container in the
270 conduct of foreign or interstate commerce shall not be deemed to
271 have acquired a taxable situs within a county when the property
272 is temporarily halted or stored within the state for a period
273 not exceeding 180 days.
274 (b) “Marine cargo container” means a nondisposable
275 receptacle which is of a permanent character, strong enough to
276 be suitable for repeated use; which is specifically designed to
277 facilitate the carriage of goods by one or more modes of
278 transport, one of which shall be by ocean vessel, without
279 intermediate reloading; and which is fitted with devices
280 permitting its ready handling, particularly in the transfer from
281 one transport mode to another. The term “marine cargo container”
282 includes a container when carried on a chassis but does not
283 include a vehicle or packaging.
284 (6) Notwithstanding any other provision of this section,
285 tangible personal property used in traveling shows such as
286 carnivals, ice shows, or circuses shall be deemed to be
287 physically present or habitually located or typically present
288 only to the extent the value of such property is multiplied by a
289 fraction, the numerator of which is the number of days such
290 property is present in Florida during the taxable year and the
291 denominator of which is the number of days in the taxable year.
292 However, railroad property of such traveling shows shall be
293 taxable under s. 193.085(4)(b) and not under this section.
294 Section 6. Section 192.042, Florida Statutes, is amended to
295 read:
296 192.042 Date of assessment.— All property shall be assessed
297 according to its just value as follows:
298 (1) Real property shall be assessed according to its just
299 value , on January 1 of each year. Improvements or portions not
300 substantially completed on January 1 shall have no value placed
301 thereon. The term “substantially completed” means shall mean
302 that the improvement or some self-sufficient unit within it can
303 be used for the purpose for which it was constructed.
304 (2) Tangible personal property, on January 1, except
305 construction work in progress shall have no value placed thereon
306 until substantially completed as defined in s. 192.001(11)(d).
307 Section 7. Subsection (2) of section 192.091, Florida
308 Statutes, is amended to read:
309 192.091 Commissions of property appraisers and tax
310 collectors.—
311 (2) The tax collectors of the several counties of the state
312 shall be entitled to receive, upon the amount of all real and
313 tangible personal property taxes and special assessments
314 collected and remitted, the following commissions:
315 (a) On the county tax:
316 1. Ten percent on the first $100,000;
317 2. Five percent on the next $100,000;
318 3. Three percent on the balance up to the amount of taxes
319 collected and remitted on an assessed valuation of $50 million;
320 and
321 4. Two percent on the balance.
322 (b) On collections on behalf of each taxing district and
323 special assessment district:
324 1.a. Three percent on the amount of taxes collected and
325 remitted on an assessed valuation of $50 million; and
326 b. Two percent on the balance; and
327 2. Actual costs of collection, not to exceed 2 percent, on
328 the amount of special assessments collected and remitted.
330 For the purposes of this subsection, the commissions on the
331 amount of taxes collected from the nonvoted school millage, and
332 on the amount of additional taxes that would be collected for
333 school districts if the exemptions applicable to homestead
334 property for school district taxation were the same as
335 exemptions applicable for all other ad valorem taxation, shall
336 be paid by the board of county commissioners.
337 Section 8. Section 193.016, Florida Statutes, is repealed.
338 Section 9. Subsections (1), (3), and (7) of section
339 193.052, Florida Statutes, are amended to read:
340 193.052 Preparation and serving of returns.—
341 (1) The following returns shall be filed:
342 (a) Tangible personal property; and
343 (b) Property specifically required to be returned by other
344 provisions in this title must be filed .
345 (3) A return for the above types of property required to be
346 returned must shall be filed in each county which is the situs
347 of such property, as set out under s. 192.032.
348 (7) A property appraiser may accept a tangible personal
349 property tax return in a form initiated through an electronic
350 data interchange. The department shall prescribe by rule the
351 format and instructions necessary for such filing to ensure that
352 all property is properly listed. The acceptable method of
353 transfer, the method, form, and content of the electronic data
354 interchange, the method by which the taxpayer will be provided
355 with an acknowledgment, and the duties of the property appraiser
356 with respect to such filing shall be prescribed by the
357 department. The department’s rules shall provide: a uniform
358 format for all counties; that the format shall resemble form DR
359 405 as closely as possible; and that adequate safeguards for
360 verification of taxpayers’ identities are established to avoid
361 filing by unauthorized persons.
362 Section 10. Subsection (1) of section 193.062, Florida
363 Statutes, is amended to read:
364 193.062 Dates for filing returns.—All returns shall be
365 filed according to the following schedule:
366 (1) Tangible personal property—April 1.
367 Section 11. Section 193.063, Florida Statutes, is repealed.
368 Section 12. Section 193.073, Florida Statutes, is repealed.
369 Section 13. Subsections (1) and (3) of section 193.114,
370 Florida Statutes, are amended to read:
371 193.114 Preparation of assessment rolls.—
372 (1) Each property appraiser shall prepare the following
373 assessment rolls:
374 (a) real property assessment roll.
375 (b) Tangible personal property assessment roll. This roll
376 shall include taxable household goods and all other taxable
377 tangible personal property.
378 (3) The tangible personal property roll shall include:
379 (a) An industry code.
380 (b) A code reference to tax returns showing the property.
381 (c) The just value of furniture, fixtures, and equipment.
382 (d) The just value of leasehold improvements.
383 (e) The assessed value.
384 (f) The difference between just value and school district
385 and nonschool district assessed value for each statutory
386 provision resulting in such difference.
387 (g) The taxable value.
388 (h) The amount of each exemption or discount causing a
389 difference between assessed and taxable value.
390 (i) The penalty rate.
391 (j) The name and address of the owner or fiduciary
392 responsible for the payment of taxes on the property and an
393 indicator of fiduciary capacity, as appropriate.
394 (k) The state of domicile of the owner.
395 (l) The physical address of the property.
396 (m) The millage for each taxing authority levying tax on
397 the property.
398 Section 14. Paragraph (g) of subsection (3) of section
399 194.011, Florida Statutes, is amended to read:
400 194.011 Assessment notice; objections to assessments.—
401 (3) A petition to the value adjustment board must be in
402 substantially the form prescribed by the department.
403 Notwithstanding s. 195.022, a county officer may not refuse to
404 accept a form provided by the department for this purpose if the
405 taxpayer chooses to use it. A petition to the value adjustment
406 board must be signed by the taxpayer or be accompanied at the
407 time of filing by the taxpayer’s written authorization or power
408 of attorney, unless the person filing the petition is listed in
409 s. 194.034(1)(a). A person listed in s. 194.034(1)(a) may file a
410 petition with a value adjustment board without the taxpayer’s
411 signature or written authorization by certifying under penalty
412 of perjury that he or she has authorization to file the petition
413 on behalf of the taxpayer. If a taxpayer notifies the value
414 adjustment board that a petition has been filed for the
415 taxpayer’s property without his or her consent, the value
416 adjustment board may require the person filing the petition to
417 provide written authorization from the taxpayer authorizing the
418 person to proceed with the appeal before a hearing is held. If
419 the value adjustment board finds that a person listed in s.
420 194.034(1)(a) willfully and knowingly filed a petition that was
421 not authorized by the taxpayer, the value adjustment board shall
422 require such person to provide the taxpayer’s written
423 authorization for representation to the value adjustment board
424 clerk before any petition filed by that person is heard, for 1
425 year after imposition of such requirement by the value
426 adjustment board. A power of attorney or written authorization
427 is valid for 1 assessment year, and a new power of attorney or
428 written authorization by the taxpayer is required for each
429 subsequent assessment year. A petition shall also describe the
430 property by parcel number and shall be filed as follows:
431 (g) An owner of multiple tangible personal property
432 accounts may file with the value adjustment board a single joint
433 petition if the property appraiser determines that the tangible
434 personal property accounts are substantially similar in nature.
435 Section 15. Subsection (1) of section 194.013, Florida
436 Statutes, is amended to read:
437 194.013 Filing fees for petitions; disposition; waiver.—
438 (1) If required by resolution of the value adjustment
439 board, a petition filed pursuant to s. 194.011 must shall be
440 accompanied by a filing fee to be paid to the clerk of the value
441 adjustment board in an amount determined by the board not to
442 exceed $50 for each separate parcel of real property , real or
443 personal, covered by the petition and subject to appeal.
444 However, such filing fee may not be required with respect to an
445 appeal from the disapproval of homestead exemption under s.
446 196.151 or from the denial of tax deferral under s. 197.2425.
447 Only a single filing fee may shall be charged under this section
448 as to any particular parcel of real property or tangible
449 personal property account despite the existence of multiple
450 issues and hearings pertaining to such parcel or account . For
451 joint petitions filed pursuant to s. 194.011(3)(e) or , (f) , or
452 (g) , a single filing fee shall be charged. Such fee must shall
453 be calculated as the cost of the special magistrate for the time
454 involved in hearing the joint petition and may shall not exceed
455 $5 per parcel of real property or tangible property account .
456 Such fee is to be proportionately paid by affected parcel
457 owners.
458 Section 16. Paragraph (j) of subsection (1) of section
459 194.034, Florida Statutes, is amended to read:
460 194.034 Hearing procedures; rules.—
461 (1)
462 (j) An assessment may not be contested unless a return as
463 required by s. 193.052 was timely filed. For purposes of this
464 paragraph, the term “timely filed” means filed by the deadline
465 established in s. 193.062 or before the expiration of any
466 extension granted under s. 193.063 . If notice is mailed pursuant
467 to s. 193.073(1)(a), a complete return must be submitted under
468 s. 193.073(1)(a) for the assessment to be contested.
469 Section 17. Subsections (1) and (3) of section 194.035,
470 Florida Statutes, are amended to read:
471 194.035 Special magistrates; property evaluators.—
472 (1) In counties having a population of more than 75,000,
473 the board shall appoint special magistrates for the purpose of
474 taking testimony and making recommendations to the board, which
475 recommendations the board may act upon without further hearing.
476 These special magistrates may not be elected or appointed
477 officials or employees of the county but shall be selected from
478 a list of those qualified individuals who are willing to serve
479 as special magistrates. Employees and elected or appointed
480 officials of a taxing jurisdiction or of the state may not serve
481 as special magistrates. The clerk of the board shall annually
482 notify such individuals or their professional associations to
483 make known to them that opportunities to serve as special
484 magistrates exist. The Department of Revenue shall provide a
485 list of qualified special magistrates to any county with a
486 population of 75,000 or less. Subject to appropriation, the
487 department shall reimburse counties with a population of 75,000
488 or less for payments made to special magistrates appointed for
489 the purpose of taking testimony and making recommendations to
490 the value adjustment board pursuant to this section. The
491 department shall establish a reasonable range for payments per
492 case to special magistrates based on such payments in other
493 counties. Requests for reimbursement of payments outside this
494 range shall be justified by the county. If the total of all
495 requests for reimbursement in any year exceeds the amount
496 available pursuant to this section, payments to all counties
497 must shall be prorated accordingly. If a county having a
498 population less than 75,000 does not appoint a special
499 magistrate to hear each petition, the person or persons
500 designated to hear petitions before the value adjustment board
501 or the attorney appointed to advise the value adjustment board
502 must shall attend the training provided pursuant to subsection
503 (3), regardless of whether the person would otherwise be
504 required to attend, but may shall not be required to pay the
505 tuition fee specified in subsection (3). A special magistrate
506 appointed to hear issues of exemptions, classifications, and
507 determinations that a change of ownership, a change of ownership
508 or control, or a qualifying improvement has occurred shall be a
509 member of The Florida Bar with no less than 5 years’ experience
510 in the area of ad valorem taxation. A special magistrate
511 appointed to hear issues regarding the valuation of real estate
512 shall be a state certified real estate appraiser with not less
513 than 5 years’ experience in real property valuation. A special
514 magistrate appointed to hear issues regarding the valuation of
515 tangible personal property shall be a designated member of a
516 nationally recognized appraiser’s organization with not less
517 than 5 years’ experience in tangible personal property
518 valuation. A special magistrate need not be a resident of the
519 county in which he or she serves. A special magistrate may not
520 represent a person before the board in any tax year during which
521 he or she has served that board as a special magistrate. An
522 appraisal may not be submitted as evidence to a value adjustment
523 board in any year that the person who performed the appraisal
524 serves as a special magistrate to that value adjustment board.
525 Before appointing a special magistrate, a value adjustment board
526 shall verify the special magistrate’s qualifications. The value
527 adjustment board shall ensure that the selection of special
528 magistrates is based solely upon the experience and
529 qualifications of the special magistrate and is not influenced
530 by the property appraiser. The special magistrate shall
531 accurately and completely preserve all testimony and, in making
532 recommendations to the value adjustment board, shall include
533 proposed findings of fact, conclusions of law, and reasons for
534 upholding or overturning the determination of the property
535 appraiser. The expense of hearings before magistrates and any
536 compensation of special magistrates shall be borne three-fifths
537 by the board of county commissioners and two-fifths by the
538 school board. When appointing special magistrates or when
539 scheduling special magistrates for specific hearings, the board,
540 the board attorney, and the board clerk may not consider the
541 dollar amount or percentage of any assessment reductions
542 recommended by any special magistrate in the current year or in
543 any previous year.
544 (3) The department shall provide and conduct training for
545 special magistrates at least once each state fiscal year in at
546 least five locations throughout the state. Such training must
547 shall emphasize the department’s standard measures of value,
548 including the guidelines for real and tangible personal
549 property. Notwithstanding subsection (1), a person who has 3
550 years of relevant experience and who has completed the training
551 provided by the department under this subsection may be
552 appointed as a special magistrate. The training must shall be
553 open to the public. The department shall charge tuition fees to
554 any person attending this training in an amount sufficient to
555 fund the department’s costs to conduct all aspects of the
556 training. The department shall deposit the fees collected into
557 the Certification Program Trust Fund pursuant to s. 195.002(2).
558 Section 18. Paragraph (g) of subsection (2) of section
559 194.037, Florida Statutes, is amended to read:
560 194.037 Disclosure of tax impact.—
561 (2) There must be a line entry in each of the columns
562 described in subsection (1), for each of the following property
563 classes:
564 (g) Tangible personal property, which must be identified as
565 “Business Machinery and Equipment.”
566 Section 19. Subsection (4) of section 195.027, Florida
567 Statutes, is amended to read:
568 195.027 Rules and regulations.—
569 (4)(a) The rules and regulations prescribed by the
570 department shall require a return of tangible personal property
571 which shall include:
572 1. A general identification and description of the property
573 or, when more than one item constitutes a class of similar
574 items, a description of the class.
575 2. The location of such property.
576 3. The original cost of such property and, in the case of a
577 class of similar items, the average cost.
578 4. The age of such property and, in the case of a class of
579 similar items, the average age.
580 5. The condition, including functional and economic
581 depreciation or obsolescence.
582 6. The taxpayer’s estimate of fair market value.
583 (b) For purposes of this subsection, a class of property
584 shall include only those items which are substantially similar
585 in function and use. Nothing in this chapter shall authorize the
586 department to prescribe a return requiring information other
587 than that contained in this subsection; nor shall the department
588 issue or promulgate any rule or regulation directing the
589 assessment of property by the consideration of factors other
590 than those enumerated in s. 193.011.
591 Section 20. Subsection (2) of section 195.073, Florida
592 Statutes, is amended to read:
593 195.073 Classification of property.—All items required by
594 law to be on the assessment rolls must receive a classification
595 based upon the use of the property. The department shall
596 promulgate uniform definitions for all classifications. The
597 department may designate other subclassifications of property.
598 No assessment roll may be approved by the department which does
599 not show proper classifications.
600 (2) Personal property shall be classified as:
601 (a) Floating structures—residential.
602 (b) Floating structures—nonresidential.
603 (c) Mobile homes and attachments.
604 (d) Household goods.
605 (e) Other tangible personal property.
606 Section 21. Section 195.101, Florida Statutes, is amended
607 to read:
608 195.101 Withholding of state funds.—
609 (1) The Department of Revenue is hereby directed to
610 determine each year whether the several counties of this state
611 are assessing the real and tangible personal property within
612 their jurisdiction in accordance with law. If the Department of
613 Revenue determines that any county is assessing property at less
614 than that prescribed by law, the Chief Financial Officer must
615 shall withhold from such county a portion of any state funds to
616 which the county may be entitled equal to the difference of the
617 amount assessed and the amount required to be assessed by law.
618 (2) The Department of Revenue is hereby directed to
619 determine each year whether the several municipalities of this
620 state are assessing the real and tangible personal property
621 within their jurisdiction in accordance with law. If the
622 Department of Revenue determines that any municipality is
623 assessing property at less than that prescribed by law, the
624 Chief Financial Officer must shall withhold from such
625 municipality a portion of any state funds to which that
626 municipality may be entitled equal to the difference of the
627 amount assessed and the amount required to be assessed by law.
628 Section 22. Subsection (3) of section 196.011, Florida
629 Statutes, is amended to read:
630 196.011 Annual application required for exemption.—
631 (3) It is shall not be necessary to make annual application
632 for exemption on houses of public worship, the lots on which
633 they are located, personal property located therein or thereon,
634 parsonages, burial grounds and tombs owned by houses of public
635 worship, individually owned burial rights not held for
636 speculation, or other such property not rented or hired out for
637 other than religious or educational purposes at any time;
638 household goods and personal effects of permanent residents of
639 this state; and property of the state or any county, any
640 municipality, any school district, or community college district
641 thereof.
642 Section 23. Subsection (6) of section 196.012, Florida
643 Statutes, is amended to read:
644 196.012 Definitions.—For the purpose of this chapter, the
645 following terms are defined as follows, except where the context
646 clearly indicates otherwise:
647 (6) Governmental, municipal, or public purpose or function
648 shall be deemed to be served or performed when the lessee under
649 any leasehold interest created in property of the United States,
650 the state or any of its political subdivisions, or any
651 municipality, agency, special district, authority, or other
652 public body corporate of the state is demonstrated to perform a
653 function or serve a governmental purpose which could properly be
654 performed or served by an appropriate governmental unit or which
655 is demonstrated to perform a function or serve a purpose which
656 would otherwise be a valid subject for the allocation of public
657 funds. For purposes of the preceding sentence, an activity
658 undertaken by a lessee which is permitted under the terms of its
659 lease of real property designated as an aviation area on an
660 airport layout plan which has been approved by the Federal
661 Aviation Administration and which real property is used for the
662 administration, operation, business offices and activities
663 related specifically thereto in connection with the conduct of
664 an aircraft full service fixed base operation which provides
665 goods and services to the general aviation public in the
666 promotion of air commerce shall be deemed an activity which
667 serves a governmental, municipal, or public purpose or function.
668 Any activity undertaken by a lessee which is permitted under the
669 terms of its lease of real property designated as a public
670 airport as defined in s. 332.004(14) by municipalities,
671 agencies, special districts, authorities, or other public bodies
672 corporate and public bodies politic of the state, a spaceport as
673 defined in s. 331.303, or which is located in a deepwater port
674 identified in s. 403.021(9)(b) and owned by one of the foregoing
675 governmental units, subject to a leasehold or other possessory
676 interest of a nongovernmental lessee that is deemed to perform
677 an aviation, airport, aerospace, maritime, or port purpose or
678 operation shall be deemed an activity that serves a
679 governmental, municipal, or public purpose. The use by a lessee,
680 licensee, or management company of real property or a portion
681 thereof as a convention center, visitor center, sports facility
682 with permanent seating, concert hall, arena, stadium, park, or
683 beach is deemed a use that serves a governmental, municipal, or
684 public purpose or function when access to the property is open
685 to the general public with or without a charge for admission. If
686 property deeded to a municipality by the United States is
687 subject to a requirement that the Federal Government, through a
688 schedule established by the Secretary of the Interior, determine
689 that the property is being maintained for public historic
690 preservation, park, or recreational purposes and if those
691 conditions are not met the property will revert back to the
692 Federal Government, then such property is shall be deemed to
693 serve a municipal or public purpose. The term “governmental
694 purpose” also includes a direct use of property on federal lands
695 in connection with the Federal Government’s Space Exploration
696 Program or spaceport activities as defined in s. 212.02(22).
697 Real property and tangible personal property owned by the
698 Federal Government or Space Florida and used for defense and
699 space exploration purposes or which is put to a use in support
700 thereof is shall be deemed to perform an essential national
701 governmental purpose and is shall be exempt. “Owned by the
702 lessee” as used in this chapter does not include personal
703 property, buildings, or other real property improvements used
704 for the administration, operation, business offices and
705 activities related specifically thereto in connection with the
706 conduct of an aircraft full service fixed based operation which
707 provides goods and services to the general aviation public in
708 the promotion of air commerce provided that the real property is
709 designated as an aviation area on an airport layout plan
710 approved by the Federal Aviation Administration. For purposes of
711 determination of “ownership,” buildings and other real property
712 improvements which will revert to the airport authority or other
713 governmental unit upon expiration of the term of the lease shall
714 be deemed “owned” by the governmental unit and not the lessee.
715 Also, for purposes of determination of ownership under this
716 section or s. 196.199(5), flight simulation training devices
717 qualified by the Federal Aviation Administration, and the
718 equipment and software necessary for the operation of such
719 devices, shall be deemed “owned” by a governmental unit and not
720 the lessee if such devices will revert to that governmental unit
721 upon the expiration of the term of the lease, provided the
722 governing body of the governmental unit has approved the lease
723 in writing. Providing two-way telecommunications services to the
724 public for hire by the use of a telecommunications facility, as
725 defined in s. 364.02(14), and for which a certificate is
726 required under chapter 364 does not constitute an exempt use for
727 purposes of s. 196.199, unless the telecommunications services
728 are provided by the operator of a public-use airport, as defined
729 in s. 332.004, for the operator’s provision of
730 telecommunications services for the airport or its tenants,
731 concessionaires, or licensees, or unless the telecommunications
732 services are provided by a public hospital.
733 Section 24. Section 196.021, Florida Statutes, is repealed.
734 Section 25. Section 196.182, Florida Statutes, is repealed.
735 Section 26. Section 196.183, Florida Statutes, is repealed.
736 Section 27. Subsection (3) of section 196.192, Florida
737 Statutes, is amended to read:
738 196.192 Exemptions from ad valorem taxation.—Subject to the
739 provisions of this chapter:
740 (3) All tangible personal property loaned or leased by a
741 natural person, by a trust holding property for a natural
742 person, or by an exempt entity to an exempt entity for public
743 display or exhibition on a recurrent schedule is exempt from ad
744 valorem taxation if the property is loaned or leased for no
745 consideration or for nominal consideration.
747 For purposes of this section, each use to which the property is
748 being put must be considered in granting an exemption from ad
749 valorem taxation, including any economic use in addition to any
750 physical use. For purposes of this section, property owned by a
751 limited liability company, the sole member of which is an exempt
752 entity, shall be treated as if the property were owned directly
753 by the exempt entity. This section does not apply in determining
754 the exemption for property owned by governmental units pursuant
755 to s. 196.199.
756 Section 28. Paragraph (a) of subsection (3) and paragraph
757 (b) of subsection (4) of section 196.1978, Florida Statutes, are
758 amended to read:
759 196.1978 Affordable housing property exemption.—
760 (3)(a) As used in this subsection, the term:
761 1. “Corporation” means the Florida Housing Finance
762 Corporation.
763 2. “Newly constructed” means an improvement to real
764 property which was substantially completed within 5 years before
765 the date of an applicant’s first submission of a request for a
766 certification notice pursuant to this subsection.
767 3. “Substantially completed” has the same meaning as in s.
768 192.042 s. 192.042(1) .
769 (4)
770 (b) The multifamily project must:
771 1. Be composed of an improvement to land where an
772 improvement did not previously exist or the construction of a
773 new improvement where an old improvement was removed, which was
774 substantially completed within 2 years before the first
775 submission of an application for exemption under this
776 subsection. For purposes of this subsection, the term
777 “substantially completed” has the same definition as in s.
778 192.042 s. 192.042(1) .
779 2. Contain more than 70 units that are used to provide
780 affordable housing to natural persons or families meeting the
781 extremely-low-income, very-low-income, or low-income limits
782 specified in s. 420.0004.
783 3. Be subject to a land use restriction agreement with the
784 Florida Housing Finance Corporation, or a housing finance
785 authority pursuant to part IV of chapter 159, recorded in the
786 official records of the county in which the property is located
787 that requires that the property be used for 99 years to provide
788 affordable housing to natural persons or families meeting the
789 extremely-low-income, very-low-income, low-income, or moderate
790 income limits specified in s. 420.0004. The agreement must
791 include a provision for a penalty for ceasing to provide
792 affordable housing under the agreement before the end of the
793 agreement term that is equal to 100 percent of the total amount
794 financed by the corporation, or a housing finance authority
795 pursuant to part IV of chapter 159, multiplied by each year
796 remaining in the agreement. The agreement may be terminated or
797 modified without penalty if the exemption under this subsection
798 is repealed.
800 The property is no longer eligible for this exemption if the
801 property no longer serves extremely-low-income, very-low-income,
802 or low-income persons pursuant to the recorded agreement.
803 Section 29. Paragraph (c) of subsection (1) of section
804 196.19782, Florida Statutes, is amended to read:
805 196.19782 Exemption for affordable housing on governmental
806 property.—
807 (1) As used in this section, the term:
808 (c) “Substantially completed” has the same meaning as in s.
809 192.042 s. 192.042(1) .
810 Section 30. Subsections (5) and (8) of section 196.1995,
811 Florida Statutes, are amended to read:
812 196.1995 Economic development ad valorem tax exemption.—
813 (5) Upon a majority vote in favor of such authority, the
814 board of county commissioners or the governing authority of the
815 municipality, at its discretion, by ordinance may exempt from ad
816 valorem taxation up to 100 percent of the assessed value of all
817 improvements to real property made by or for the use of a new
818 business and of all tangible personal property of such new
819 business , or up to 100 percent of the assessed value of all
820 added improvements to real property made to facilitate the
821 expansion of an existing business and of the net increase in all
822 tangible personal property acquired to facilitate such expansion
823 of an existing business . To qualify for this exemption, the
824 improvements to real property must be made or the tangible
825 personal property must be added or increased after approval by
826 motion or resolution of the local governing body, subject to
827 ordinance adoption or on or after the day the ordinance is
828 adopted. However, if the authority to grant exemptions is
829 approved in a referendum in which the ballot question contained
830 in subsection (3) appears on the ballot, the authority of the
831 board of county commissioners or the governing authority of the
832 municipality to grant exemptions is limited solely to new
833 businesses and expansions of existing businesses that are
834 located in an area which was designated as an enterprise zone
835 pursuant to chapter 290 as of December 30, 2015, or in a
836 brownfield area. New businesses and expansions of existing
837 businesses located in an area that was designated as an
838 enterprise zone pursuant to chapter 290 as of December 30, 2015,
839 but is not in a brownfield area, may qualify for the ad valorem
840 tax exemption only if approved by motion or resolution of the
841 local governing body, subject to ordinance adoption, or by
842 ordinance, enacted before December 31, 2015. Property acquired
843 to replace existing property may shall not be considered to
844 facilitate a business expansion. All data center equipment for a
845 data center is shall be exempt from ad valorem taxation for the
846 term of the approved exemption. The exemption applies only to
847 taxes levied by the respective unit of government granting the
848 exemption. The exemption does not apply, however, to taxes
849 levied for the payment of bonds or to taxes authorized by a vote
850 of the electors pursuant to s. 9(b) or s. 12, Art. VII of the
851 State Constitution. Any such exemption shall remain in effect
852 for up to 10 years with respect to any particular facility, or
853 up to 20 years for a data center, regardless of any change in
854 the authority of the county or municipality to grant such
855 exemptions or the expiration of the Enterprise Zone Act pursuant
856 to chapter 290. The exemption may shall not be prolonged or
857 extended by granting exemptions from additional taxes or by
858 virtue of any reorganization or sale of the business receiving
859 the exemption.
860 (8) Any person, firm, or corporation which desires an
861 economic development ad valorem tax exemption shall, in the year
862 the exemption is desired to take effect, file a written
863 application on a form prescribed by the department with the
864 board of county commissioners or the governing authority of the
865 municipality, or both. The application shall request the
866 adoption of an ordinance granting the applicant an exemption
867 pursuant to this section and shall include all of the following
868 information:
869 (a) The name and location of the new business or the
870 expansion of an existing business . ;
871 (b) A description of the improvements to real property for
872 which an exemption is requested and the date of commencement of
873 construction of such improvements . ;
874 (c) A description of the tangible personal property for
875 which an exemption is requested and the dates when such property
876 was or is to be purchased;
877 (d) Proof, to the satisfaction of the board of county
878 commissioners or the governing authority of the municipality,
879 that the applicant is a new business or an expansion of an
880 existing business, as defined in s. 196.012 . ;
881 (d) (e) The number of jobs the applicant expects to create
882 along with the average wage of the jobs and whether the jobs are
883 full-time or part-time . ;
884 (e) (f) The expected time schedule for job creation . ; and
885 (f) (g) Other information deemed necessary or appropriate by
886 the department, county, or municipality.
887 Section 31. Section 197.146, Florida Statutes, is repealed.
888 Section 32. Subsection (1) of section 197.343, Florida
889 Statutes, is amended to read:
890 197.343 Tax notices; additional notice required.—
891 (1) An additional tax notice shall be sent, electronically
892 or by postal mail, by April 30 to each taxpayer whose payment
893 has not been received. Electronic transmission of the additional
894 tax notice may be used only with the express consent of the
895 property owner. If the electronic transmission is returned as
896 undeliverable, a second notice must be sent. However, the
897 original electronic transmission used with the consent of the
898 property owner is the official notice for the purposes of this
899 subsection. The notice shall include a description of the
900 property and a statement that if the taxes are not paid :
901 (a) For real property , a tax certificate may be sold ; and
902 (b) For tangible personal property, the property may be
903 sold .
904 Section 33. Subsection (2) of section 197.374, Florida
905 Statutes, is amended to read:
906 197.374 Partial payment of current year taxes.—
907 (2) At the discretion of the tax collector, the tax
908 collector may accept one or more partial payments of any amount
909 per parcel for payment of current taxes and assessments on real
910 property or tangible personal property as long as such payment
911 is made prior to the date of delinquency. The remaining amount
912 of tax due, when paid, must be paid in full.
913 Section 34. Section 197.412, Florida Statutes, is repealed.
914 Section 35. Subsection (1) of section 200.065, Florida
915 Statutes, is amended to read:
916 200.065 Method of fixing millage.—
917 (1) Upon completion of the assessment of all property
918 pursuant to s. 193.023, the property appraiser shall certify to
919 each taxing authority the taxable value within the jurisdiction
920 of the taxing authority. This certification shall include a copy
921 of the statement required to be submitted under s. 195.073(2) s.
922 195.073(3) , as applicable to that taxing authority. The form on
923 which the certification is made shall include instructions to
924 each taxing authority describing the proper method of computing
925 a millage rate which, exclusive of new construction, additions
926 to structures, deletions, increases in the value of improvements
927 that have undergone a substantial rehabilitation which increased
928 the assessed value of such improvements by at least 100 percent,
929 property added due to geographic boundary changes, total taxable
930 value of tangible personal property within the jurisdiction in
931 excess of 115 percent of the previous year’s total taxable
932 value, and any dedicated increment value, will provide the same
933 ad valorem tax revenue for each taxing authority as was levied
934 during the prior year less the amount, if any, paid or applied
935 as a consequence of an obligation measured by the dedicated
936 increment value. That millage rate shall be known as the
937 “rolled-back rate.” The property appraiser shall also include
938 instructions, as prescribed by the Department of Revenue, to
939 each county and municipality, each special district dependent to
940 a county or municipality, each municipal service taxing unit,
941 and each independent special district describing the proper
942 method of computing the millage rates and taxes levied as
943 specified in subsection (5). The Department of Revenue shall
944 prescribe the instructions and forms that are necessary to
945 administer this subsection and subsection (5). The information
946 provided pursuant to this subsection shall also be sent to the
947 tax collector by the property appraiser at the time it is sent
948 to each taxing authority.
949 Section 36. Paragraphs (g), (n), (o), (q), and (u) of
950 subsection (5) of section 212.08, Florida Statutes, are amended
951 to read:
952 212.08 Sales, rental, use, consumption, distribution, and
953 storage tax; specified exemptions.—The sale at retail, the
954 rental, the use, the consumption, the distribution, and the
955 storage to be used or consumed in this state of the following
956 are hereby specifically exempt from the tax imposed by this
957 chapter.
958 (5) EXEMPTIONS; ACCOUNT OF USE.—
959 (g) Building materials used in the rehabilitation of real
960 property located in an enterprise zone.—
961 1. Building materials used in the rehabilitation of real
962 property located in an enterprise zone are exempt from the tax
963 imposed by this chapter upon an affirmative showing to the
964 satisfaction of the department that the items have been used for
965 the rehabilitation of real property located in an enterprise
966 zone. Except as provided in subparagraph 2., this exemption
967 inures to the owner, lessee, or lessor at the time the real
968 property is rehabilitated, but only through a refund of
969 previously paid taxes. To receive a refund pursuant to this
970 paragraph, the owner, lessee, or lessor of the rehabilitated
971 real property must file an application under oath with the
972 governing body or enterprise zone development agency having
973 jurisdiction over the enterprise zone where the business is
974 located, as applicable. A single application for a refund may be
975 submitted for multiple, contiguous parcels that were part of a
976 single parcel that was divided as part of the rehabilitation of
977 the property. All other requirements of this paragraph apply to
978 each parcel on an individual basis. The application must
979 include:
980 a. The name and address of the person claiming the refund.
981 b. An address and assessment roll parcel number of the
982 rehabilitated real property for which a refund of previously
983 paid taxes is being sought.
984 c. A description of the improvements made to accomplish the
985 rehabilitation of the real property.
986 d. A copy of a valid building permit issued by the county
987 or municipal building department for the rehabilitation of the
988 real property.
989 e. A sworn statement, under penalty of perjury, from the
990 general contractor licensed in this state with whom the
991 applicant contracted to make the improvements necessary to
992 rehabilitate the real property, which lists the building
993 materials used to rehabilitate the real property, the actual
994 cost of the building materials, and the amount of sales tax paid
995 in this state on the building materials. If a general contractor
996 was not used, the applicant, not a general contractor, shall
997 make the sworn statement required by this sub-subparagraph.
998 Copies of the invoices that evidence the purchase of the
999 building materials used in the rehabilitation and the payment of
1000 sales tax on the building materials must be attached to the
1001 sworn statement provided by the general contractor or by the
1002 applicant. Unless the actual cost of building materials used in
1003 the rehabilitation of real property and the payment of sales
1004 taxes is documented by a general contractor or by the applicant
1005 in this manner, the cost of the building materials is deemed to
1006 be an amount equal to 40 percent of the increase in assessed
1007 value for ad valorem tax purposes.
1008 f. The identifying number assigned pursuant to s. 290.0065
1009 to the enterprise zone in which the rehabilitated real property
1010 is located.
1011 g. A certification by the local building code inspector
1012 that the improvements necessary to rehabilitate the real
1013 property are substantially completed.
1014 h. A statement of whether the business is a small business
1015 as defined by s. 288.703.
1016 i. If applicable, the name and address of each permanent
1017 employee of the business, including, for each employee who is a
1018 resident of an enterprise zone, the identifying number assigned
1019 pursuant to s. 290.0065 to the enterprise zone in which the
1020 employee resides.
1021 2. This exemption inures to a municipality, county, other
1022 governmental unit or agency, or nonprofit community-based
1023 organization through a refund of previously paid taxes if the
1024 building materials used in the rehabilitation are paid for from
1025 the funds of a community development block grant, State Housing
1026 Initiatives Partnership Program, or similar grant or loan
1027 program. To receive a refund, a municipality, county, other
1028 governmental unit or agency, or nonprofit community-based
1029 organization must file an application that includes the same
1030 information required in subparagraph 1. In addition, the
1031 application must include a sworn statement signed by the chief
1032 executive officer of the municipality, county, other
1033 governmental unit or agency, or nonprofit community-based
1034 organization seeking a refund which states that the building
1035 materials for which a refund is sought were funded by a
1036 community development block grant, State Housing Initiatives
1037 Partnership Program, or similar grant or loan program.
1038 3. Within 10 working days after receipt of an application,
1039 the governing body or enterprise zone development agency shall
1040 review the application to determine if it contains all the
1041 information required by subparagraph 1. or subparagraph 2. and
1042 meets the criteria set out in this paragraph. The governing body
1043 or agency shall certify all applications that contain the
1044 required information and are eligible to receive a refund. If
1045 applicable, the governing body or agency shall also certify if
1046 20 percent of the employees of the business are residents of an
1047 enterprise zone, excluding temporary and part-time employees.
1048 The certification must be in writing, and a copy of the
1049 certification shall be transmitted to the executive director of
1050 the department. The applicant is responsible for forwarding a
1051 certified application to the department within the time
1052 specified in subparagraph 4.
1053 4. An application for a refund must be submitted to the
1054 department within 6 months after the rehabilitation of the
1055 property is deemed to be substantially completed by the local
1056 building code inspector or by November 1 after the rehabilitated
1057 property is first subject to assessment.
1058 5. Only one exemption through a refund of previously paid
1059 taxes for the rehabilitation of real property is permitted for
1060 any single parcel of property unless there is a change in
1061 ownership, a new lessor, or a new lessee of the real property. A
1062 refund may not be granted unless the amount to be refunded
1063 exceeds $500. A refund may not exceed the lesser of 97 percent
1064 of the Florida sales or use tax paid on the cost of the building
1065 materials used in the rehabilitation of the real property as
1066 determined pursuant to sub-subparagraph 1.e. or $5,000, or, if
1067 at least 20 percent of the employees of the business are
1068 residents of an enterprise zone, excluding temporary and part
1069 time employees, the amount of refund may not exceed the lesser
1070 of 97 percent of the sales tax paid on the cost of the building
1071 materials or $10,000. A refund shall be made within 30 days
1072 after formal approval by the department of the application for
1073 the refund.
1074 6. The department shall adopt rules governing the manner
1075 and form of refund applications and may establish guidelines as
1076 to the requisites for an affirmative showing of qualification
1077 for exemption under this paragraph.
1078 7. The department shall deduct an amount equal to 10
1079 percent of each refund granted under this paragraph from the
1080 amount transferred into the Local Government Half-cent Sales Tax
1081 Clearing Trust Fund pursuant to s. 212.20 for the county area in
1082 which the rehabilitated real property is located and shall
1083 transfer that amount to the General Revenue Fund.
1084 8. For the purposes of the exemption provided in this
1085 paragraph, the term:
1086 a. “Building materials” means tangible personal property
1087 that becomes a component part of improvements to real property.
1088 b. “Real property” has the same meaning as provided in s.
1089 192.001(12), except that the term does not include a condominium
1090 parcel or condominium property as defined in s. 718.103.
1091 c. “Rehabilitation of real property” means the
1092 reconstruction, renovation, restoration, rehabilitation,
1093 construction, or expansion of improvements to real property.
1094 d. “Substantially completed” has the same meaning as
1095 provided in s. 192.042 s. 192.042(1) .
1096 9. This paragraph expires on the date specified in s.
1097 290.016 for the expiration of the Florida Enterprise Zone Act.
1098 (n) Materials for construction of single-family homes in
1099 certain areas.—
1100 1. As used in this paragraph, the term:
1101 a. “Building materials” means tangible personal property
1102 that becomes a component part of a qualified home.
1103 b. “Qualified home” means a single-family home having an
1104 appraised value of no more than $160,000 which is located in an
1105 enterprise zone, empowerment zone, or Front Porch Florida
1106 Community and which is constructed and occupied by the owner
1107 thereof for residential purposes.
1108 c. “Substantially completed” has the same meaning as
1109 provided in s. 192.042 s. 192.042(1) .
1110 2. Building materials used in the construction of a
1111 qualified home and the costs of labor associated with the
1112 construction of a qualified home are exempt from the tax imposed
1113 by this chapter upon an affirmative showing to the satisfaction
1114 of the department that the requirements of this paragraph have
1115 been met. This exemption inures to the owner through a refund of
1116 previously paid taxes. To receive this refund, the owner must
1117 file an application under oath with the department which
1118 includes:
1119 a. The name and address of the owner.
1120 b. The address and assessment roll parcel number of the
1121 home for which a refund is sought.
1122 c. A copy of the building permit issued for the home.
1123 d. A certification by the local building code inspector
1124 that the home is substantially completed.
1125 e. A sworn statement, under penalty of perjury, from the
1126 general contractor licensed in this state with whom the owner
1127 contracted to construct the home, which statement lists the
1128 building materials used in the construction of the home and the
1129 actual cost thereof, the labor costs associated with such
1130 construction, and the amount of sales tax paid on these
1131 materials and labor costs. If a general contractor was not used,
1132 the owner shall provide this information in a sworn statement,
1133 under penalty of perjury. Copies of invoices evidencing payment
1134 of sales tax must be attached to the sworn statement.
1135 f. A sworn statement, under penalty of perjury, from the
1136 owner affirming that he or she is occupying the home for
1137 residential purposes.
1138 3. An application for a refund under this paragraph must be
1139 submitted to the department within 6 months after the date the
1140 home is deemed to be substantially completed by the local
1141 building code inspector. Within 30 working days after receipt of
1142 the application, the department shall determine if it meets the
1143 requirements of this paragraph. A refund approved pursuant to
1144 this paragraph shall be made within 30 days after formal
1145 approval of the application by the department.
1146 4. The department shall establish by rule an application
1147 form and criteria for establishing eligibility for exemption
1148 under this paragraph.
1149 5. The exemption shall apply to purchases of materials on
1150 or after July 1, 2000.
1151 (o) Building materials in redevelopment projects.—
1152 1. As used in this paragraph, the term:
1153 a. “Building materials” means tangible personal property
1154 that becomes a component part of a housing project or a mixed
1155 use project.
1156 b. “Housing project” means the conversion of an existing
1157 manufacturing or industrial building to a housing unit which is
1158 in an urban high-crime area, an enterprise zone, an empowerment
1159 zone, a Front Porch Florida Community, a designated brownfield
1160 site for which a rehabilitation agreement with the Department of
1161 Environmental Protection or a local government delegated by the
1162 Department of Environmental Protection has been executed under
1163 s. 376.80 and any abutting real property parcel within a
1164 brownfield area, or an urban infill area; and in which the
1165 developer agrees to set aside at least 20 percent of the housing
1166 units in the project for low-income and moderate-income persons
1167 or the construction in a designated brownfield area of
1168 affordable housing for persons described in s. 420.0004(9),
1169 (11), (12), or (17) or in s. 159.603(7).
1170 c. “Mixed-use project” means the conversion of an existing
1171 manufacturing or industrial building to mixed-use units that
1172 include artists’ studios, art and entertainment services, or
1173 other compatible uses. A mixed-use project must be located in an
1174 urban high-crime area, an enterprise zone, an empowerment zone,
1175 a Front Porch Florida Community, a designated brownfield site
1176 for which a rehabilitation agreement with the Department of
1177 Environmental Protection or a local government delegated by the
1178 Department of Environmental Protection has been executed under
1179 s. 376.80 and any abutting real property parcel within a
1180 brownfield area, or an urban infill area; and the developer must
1181 agree to set aside at least 20 percent of the square footage of
1182 the project for low-income and moderate-income housing.
1183 d. “Substantially completed” has the same meaning as
1184 provided in s. 192.042 s. 192.042(1) .
1185 2. Building materials used in the construction of a housing
1186 project or mixed-use project are exempt from the tax imposed by
1187 this chapter upon an affirmative showing to the satisfaction of
1188 the department that the requirements of this paragraph have been
1189 met. This exemption inures to the owner through a refund of
1190 previously paid taxes. To receive this refund, the owner must
1191 file an application under oath with the department which
1192 includes:
1193 a. The name and address of the owner.
1194 b. The address and assessment roll parcel number of the
1195 project for which a refund is sought.
1196 c. A copy of the building permit issued for the project.
1197 d. A certification by the local building code inspector
1198 that the project is substantially completed.
1199 e. A sworn statement, under penalty of perjury, from the
1200 general contractor licensed in this state with whom the owner
1201 contracted to construct the project, which statement lists the
1202 building materials used in the construction of the project and
1203 the actual cost thereof, and the amount of sales tax paid on
1204 these materials. If a general contractor was not used, the owner
1205 shall provide this information in a sworn statement, under
1206 penalty of perjury. Copies of invoices evidencing payment of
1207 sales tax must be attached to the sworn statement.
1208 3. An application for a refund under this paragraph must be
1209 submitted to the department within 6 months after the date the
1210 project is deemed to be substantially completed by the local
1211 building code inspector. Within 30 working days after receipt of
1212 the application, the department shall determine if it meets the
1213 requirements of this paragraph. A refund approved pursuant to
1214 this paragraph shall be made within 30 days after formal
1215 approval of the application by the department.
1216 4. The department shall establish by rule an application
1217 form and criteria for establishing eligibility for exemption
1218 under this paragraph.
1219 5. The exemption shall apply to purchases of materials on
1220 or after July 1, 2000.
1221 (q) Building materials, the rental of tangible personal
1222 property, and pest control services used in new construction
1223 located in a rural area of opportunity.—
1224 1. As used in this paragraph, the term:
1225 a. “Building materials” means tangible personal property
1226 that becomes a component part of improvements to real property.
1227 b. “Exempt goods and services” means building materials,
1228 the rental of tangible personal property, and pest control
1229 services used in new construction.
1230 c. “New construction” means improvements to real property
1231 which did not previously exist. The term does not include the
1232 reconstruction, renovation, restoration, rehabilitation,
1233 modification, alteration, or expansion of buildings already
1234 located on the parcel on which the new construction is built.
1235 d. “Pest control” has the same meaning as in s. 482.021.
1236 e. “Real property” has the same meaning as provided in s.
1237 192.001, but does not include a condominium parcel or
1238 condominium property as defined in s. 718.103.
1239 f. “Substantially completed” has the same meaning as in s.
1240 192.042 s. 192.042(1) .
1241 2. Building materials, the rental of tangible personal
1242 property, and pest control services used in new construction
1243 located in a rural area of opportunity, as designated by the
1244 Governor pursuant to s. 288.0656, are exempt from the tax
1245 imposed by this chapter if an owner, lessee, or lessor can
1246 demonstrate to the satisfaction of the department that the
1247 requirements of this paragraph have been met. Except as provided
1248 in subparagraph 3., this exemption inures to the owner, lessee,
1249 or lessor at the time the new construction occurs, but only
1250 through a refund of previously paid taxes. To receive a refund
1251 pursuant to this paragraph, the owner, lessee, or lessor of the
1252 new construction must file an application under oath with the
1253 Department of Commerce. The application must include all of the
1254 following:
1255 a. The name and address of the person claiming the refund.
1256 b. An address and assessment roll parcel number of the real
1257 property that was improved by the new construction for which a
1258 refund of previously paid taxes is being sought.
1259 c. A description of the new construction.
1260 d. A copy of a valid building permit issued by the county
1261 or municipal building department for the new construction.
1262 e. A sworn statement, under penalty of perjury, from the
1263 general contractor licensed in this state with whom the
1264 applicant contracted to build the new construction, which
1265 specifies the exempt goods and services, the actual cost of the
1266 exempt goods and services, and the amount of sales tax paid in
1267 this state on the exempt goods and services, and which states
1268 that the improvement to the real property was new construction.
1269 If a general contractor was not used, the applicant shall make
1270 the sworn statement required by this sub-subparagraph. Copies of
1271 the invoices evidencing the actual cost of the exempt goods and
1272 services and the amount of sales tax paid on such goods and
1273 services must be attached to the sworn statement provided by the
1274 general contractor or by the applicant. If copies of such
1275 invoices are not attached, the cost of the exempt goods and
1276 services is deemed to be an amount equal to 40 percent of the
1277 increase in assessed value of the property for ad valorem tax
1278 purposes.
1279 f. A certification by the local building code inspector
1280 that the new construction is substantially completed and is new
1281 construction.
1282 3. The exemption under this paragraph inures to a
1283 municipality, county, other governmental unit or agency, or
1284 nonprofit community-based organization through a refund of
1285 previously paid taxes if the exempt goods and services are paid
1286 for from the funds of a community development block grant, the
1287 State Housing Initiatives Partnership Program, or a similar
1288 grant or loan program. To receive a refund, a municipality,
1289 county, other governmental unit or agency, or nonprofit
1290 community-based organization must file an application that
1291 includes the same information required under subparagraph 2. In
1292 addition, the application must include a sworn statement signed
1293 by the chief executive officer of the municipality, county,
1294 other governmental unit or agency, or nonprofit community-based
1295 organization seeking a refund which states that the exempt goods
1296 and services for which a refund is sought were funded by a
1297 community development block grant, the State Housing Initiatives
1298 Partnership Program, or a similar grant or loan program.
1299 4. Within 10 working days after receiving an application,
1300 the Department of Commerce shall review the application to
1301 determine whether it contains all of the information required by
1302 subparagraph 2. or subparagraph 3., as appropriate, and meets
1303 the criteria set out in this paragraph. The Department of
1304 Commerce shall certify all applications that contain the
1305 required information and are eligible to receive a refund. The
1306 certification must be in writing and a copy must be transmitted
1307 by the Department of Commerce to the executive director of the
1308 department. The applicant is responsible for forwarding a
1309 certified application to the department within the period
1310 specified in subparagraph 5.
1311 5. An application for a refund must be submitted to the
1312 department within 6 months after the new construction is deemed
1313 to be substantially completed by the local building code
1314 inspector or by November 1 after the improved property is first
1315 subject to assessment.
1316 6. Only one exemption through a refund of previously paid
1317 taxes for the new construction may be claimed for any single
1318 parcel of property unless there is a change in ownership, a new
1319 lessor, or a new lessee of the real property. A refund may not
1320 be granted unless the amount to be refunded exceeds $500. A
1321 refund may not exceed the lesser of 97.5 percent of the Florida
1322 sales or use tax paid on the cost of the exempt goods and
1323 services as determined pursuant to sub-subparagraph 2.e. or
1324 $10,000. The department shall issue a refund within 30 days
1325 after it formally approves a refund application.
1326 7. The department shall deduct 10 percent of each refund
1327 amount granted under this paragraph from the amount transferred
1328 into the Local Government Half-cent Sales Tax Clearing Trust
1329 Fund pursuant to s. 212.20 for the county area in which the new
1330 construction is located and shall transfer that amount to the
1331 General Revenue Fund.
1332 8. The department may adopt rules governing the manner and
1333 format of refund applications and may establish guidelines as to
1334 the requisites for an affirmative showing of qualification for
1335 exemption under this paragraph.
1336 9. This exemption does not apply to improvements for which
1337 construction began before July 1, 2017.
1338 (u) Building materials used in construction of affordable
1339 housing units.—
1340 1. As used in this paragraph, the term:
1341 a. “Affordable housing development” means property that has
1342 units subject to an agreement with the Florida Housing Finance
1343 Corporation pursuant to chapter 420 recorded in the official
1344 records of the county in which the property is located to
1345 provide affordable housing to natural persons or families
1346 meeting the extremely-low-income, very-low-income, or low-income
1347 limits specified in s. 420.0004.
1348 b. “Building materials” means tangible personal property
1349 that becomes a component part of eligible residential units in
1350 an affordable housing development. The term includes appliances
1351 and does not include plants, landscaping, fencing, and
1352 hardscaping.
1353 c. “Eligible residential units” means newly constructed
1354 units within an affordable housing development which are
1355 restricted under the land use restriction agreement.
1356 d. “Newly constructed” means improvements to real property
1357 which did not previously exist or the construction of a new
1358 improvement where an old improvement was removed. The term does
1359 not include the renovation, restoration, rehabilitation,
1360 modification, alteration, or expansion of buildings already
1361 located on the parcel on which the eligible residential unit is
1362 built.
1363 e. “Real property” has the same meaning as provided in s.
1364 192.001(12).
1365 f. “Substantially completed” has the same meaning as in s.
1366 192.042 s. 192.042(1) .
1367 2. Building materials used in eligible residential units
1368 are exempt from the tax imposed by this chapter if an owner
1369 demonstrates to the satisfaction of the department that the
1370 requirements of this paragraph have been met. Except as provided
1371 in subparagraph 3., this exemption inures to the owner at the
1372 time an eligible residential unit is substantially completed,
1373 but only through a refund of previously paid taxes. To receive a
1374 refund pursuant to this paragraph, the owner of the eligible
1375 residential units must file an application with the department.
1376 The application must include all of the following:
1377 a. The name and address of the person claiming the refund.
1378 b. An address and assessment roll parcel number of the real
1379 property that was improved for which a refund of previously paid
1380 taxes is being sought.
1381 c. A description of the eligible residential units for
1382 which a refund of previously paid taxes is being sought,
1383 including the number of such units.
1384 d. A copy of a valid building permit issued by the county
1385 or municipal building department for the eligible residential
1386 units.
1387 e. A sworn statement, under penalty of perjury, from the
1388 general contractor licensed in this state with whom the owner
1389 contracted to build the eligible residential units which
1390 specifies the building materials, the actual cost of the
1391 building materials, and the amount of sales tax paid in this
1392 state on the building materials, and which states that the
1393 improvement to the real property was newly constructed. If a
1394 general contractor was not used, the owner must make the sworn
1395 statement required by this sub-subparagraph. Copies of the
1396 invoices evidencing the actual cost of the building materials
1397 and the amount of sales tax paid on such building materials must
1398 be attached to the sworn statement provided by the general
1399 contractor or by the owner. If copies of such invoices are not
1400 attached, the cost of the building materials is deemed to be an
1401 amount equal to 40 percent of the increase in the final assessed
1402 value of the eligible residential units for ad valorem tax
1403 purposes less the most recent assessed value of land for the
1404 units.
1405 f. A certification by the local building code inspector
1406 that the eligible residential unit is substantially completed.
1407 g. A copy of the land use restriction agreement with the
1408 Florida Housing Finance Corporation for the eligible residential
1409 units.
1410 3. The exemption under this paragraph inures to a
1411 municipality, county, other governmental unit or agency, or
1412 nonprofit community-based organization through a refund of
1413 previously paid taxes if the building materials are paid for
1414 from the funds of a community development block grant, the State
1415 Housing Initiatives Partnership Program, or a similar grant or
1416 loan program. To receive a refund, a municipality, county, other
1417 governmental unit or agency, or nonprofit community-based
1418 organization must submit an application that includes the same
1419 information required under subparagraph 2. In addition, the
1420 applicant must include a sworn statement signed by the chief
1421 executive officer of the municipality, county, other
1422 governmental unit or agency, or nonprofit community-based
1423 organization seeking a refund which states that the building
1424 materials for which a refund is sought were funded by a
1425 community development block grant, the State Housing Initiatives
1426 Partnership Program, or a similar grant or loan program.
1427 4. The person seeking a refund must submit an application
1428 for refund to the department within 6 months after the eligible
1429 residential unit is deemed to be substantially completed by the
1430 local building code inspector or by November 1 after the
1431 improved property is first subject to assessment.
1432 5. Only one exemption through a refund of previously paid
1433 taxes may be claimed for any eligible residential unit. A refund
1434 may not be granted unless the amount to be refunded exceeds
1435 $500. A refund may not exceed the lesser of $5,000 or 97.5
1436 percent of the Florida sales or use tax paid on the cost of
1437 building materials as determined pursuant to sub-subparagraph
1438 2.e. The department shall issue a refund within 30 days after it
1439 formally approves a refund application.
1440 6. The department may adopt rules governing the manner and
1441 format of refund applications and may establish guidelines as to
1442 the requisites for an affirmative showing of qualification for
1443 exemption under this paragraph.
1444 7. This exemption under this paragraph applies to sales of
1445 building materials that occur on or after July 1, 2023.
1446 Section 37. Notwithstanding this act, the levying,
1447 assessment, or collection of any ad valorem taxes on tangible
1448 personal property before January 1, 2027, shall continue to be
1449 governed by existing law before such repeal or amendment made by
1450 this act.
1451 Section 38. This act shall take effect on the effective
1452 date of the amendment to the State Constitution proposed by SJR
1453 550 or a similar joint resolution having substantially the same
1454 specified intent and purpose, if such amendment to the State
1455 Constitution is approved at the next general election or at an
1456 earlier special election specifically authorized by law for that
1457 purpose.