2012 Legislative SessionLegislative Update

February 15, 2012

SJR 312 – Rescinding and Withdrawing House Joint Resolution 381 (Dorworth - 2011)

Sponsor Senator Simmons

It is contingent upon adoption of a joint resolution proposing alternative amendments to the State Constitution.

HJR 381 passed by the 2011 Legislature is scheduled to be placed on the November 2012 Ballot as Constitutional Amendment 4.

HJR 381 repeals recapture if the just value decreases and provides for an additional homestead exemption equal to 50% of the home’s just value not to exceed 50% of the median just value of homestead property within the county for the preceding year.

No Movement

SJR 314 – Property Tax Limitations; Homestead ExemptionSponsor Senator Simmons

Repeals recapture on homestead if just value decreases.

Reduces assessment limitation on non-homestead from 10% to 7%. Creates two additional levels of homestead exemption equal to:

• 30% of the homestead property’s just value in excess of $75,000 but less than or equal to $200,000, plus

• 15% of the homestead property’s just value in excess of $200,000 but less than or equal to $400,000.

The value of the additional homestead exemption shall be reduced by the difference between the just value of the property and the assessed value of the property.

The Legislature may adjust the percent of just value used to calculate the additional homestead exemption, but may not reduce the value of the additional exemption below the value established by the amendment.

If approved on 2012 presidential preference primary shall take effect January 1, 2012. If approved at 2012 general election shall take effect January 1, 2013.

No Movement

Constitutional Amendment

HJR 1289 & 1291 – Additional Homestead ExemptionSponsor Representative Brodeur

Similar to SJR 314 by Senator Simmons.

Creates two additional levels of homestead exemption equal to:

• 30% of the homestead property’s just value in excess of $75,000 but less than or equal to $200,000, plus

• 15% of the homestead property’s just value in excess of $200,000 but less than or equal to $400,000.

Temporarily Deferred in Community and Military Affairs – Feb 7 Negative impact $565 million in FY 2013-14

Constitutional Amendment

HJR 55 – Homestead Assessment Limitation / Senior CitizensSponsor Representatives Nunez and Oliva

SJR 838 – Homestead Assessment Limitation / Low-Income Senior Citizens

Sponsor Senator Diaz de la Portilla

Allows counties and municipalities, for purposes of their respective tax levies, by ordinance, to limit the assessments on homestead property subject to a senior exemption. Limits Recapture if:

The assessed value can not increase if the current just value is less than the previous year’s just value, or

The just value is less than 150% of the average just value of homestead property within the respective county or municipality.

Designate a state agency that will determine the average just value of homestead property within each county and municipality, and annually supply that information to each property appraiser.

Effective Date: Not Specified

Similar Constitutional Amendments

HJR 169 – Additional Homestead Exemption; Low-Income Seniors Who Maintain Long-term Residency on Property

Sponsor Representative Oliva; Co-sponsor Representative Nunez

SJR – 1740 (related) Sponsor Senator Garcia

Allows Counties and Municipalities the option to adopt by ordinance the exemption.

This exemption language is added to Section 196.075, F.S., the current statute for the Additional Homestead Exemption for Persons 65 and Older.

Additional homestead exemption not exceeding the assessed value of the property.

The applicant must have maintained permanent residency on the property for not less than 20 years, and must be 65 or older.

Annual household income can not exceed $15,000, adjusted annually for changes in the cost of living.

Effective Date: Not Specified

Constitutional Amendment

HB 357 – Homestead Exemptions for SeniorsSponsor Representative Oliva

SB 1738 – Homestead Exemptions for SeniorsSponsor Senator Garcia

Enabling Legislation for HJR 169 (on previous page)

Allows Counties and Municipalities the option to adopt by ordinance the exemption

Amends section 196.075, F.S., the current statute for the Additional Homestead Exemption for Persons 65 and Older

Additional homestead exemption not exceeding the assessed value of the property

The applicant must have maintained permanent residency on the property for not less than 20 years, and must be 65 or older

Annual household income can not exceed $15,000, adjusted annually for changes in the cost of living

Effective Date: Upon approval of HJR 169 (2013 Assessment Roll)

HJR 93 – Homestead Property Tax Exemption For Surviving Spouse Of Military Veteran Or First Responder

Sponsor Representative Harrison

SJR 1056 – Homestead Property Tax Exemption For Surviving Spouse Of Military Veteran Or First Responder

Sponsor Senator Norman

Allows the Legislature to provide ad valorem homestead property tax relief to the surviving spouse of a military veteran who died from service-connected causes while on active duty or a surviving spouse of a first responder who died in the line of duty.

Authorizes the Legislature to totally exempt or partially exempt such surviving spouse’s homestead property from ad valorem taxation.

Defines the terms “First responder” and “In the line of duty.”

Effective Date: Not Specified

Similar Constitutional Amendments

HB 95 – Homestead Tax Exemption (Fallen Heroes Family Tax Relief Act)Sponsor Representative Harrison, Co-sponsors; Berman, Logan, Campbell

SB 1058 – Homestead Tax Exemption (Fallen Heroes Family Tax Relief Act)Sponsor Senator Norman

This is the enabling legislation for HJR 93 and SJR 1056 (on previous page).

Amends Section 196.081, Florida Statutes.

Defines the terms “First responder” and “In the line of duty.”

Effective Date: Upon approval of HJR 93 and SJR 1056 (2013 Assessment Roll)

SB 1062 – Tangible Personal Property Tax Sponsor Senator Detert

HB 1005 (related) Sponsor Representative Eisnaugle

Revises the conditions for a waiver of the requirements to file a tangible personal property tax return.

SJR 1064 – Tangible Personal Property Taxes Sponsor Senator Detert

HJR 1003 (related) Sponsor Representative Eisnaugle

Authorizes the Legislature to have more flexibility in providing for the assessment and exemption of tangible personal property.

Amends the State Constitution authorizing the Legislature to:

Increase the value of TPP that is exempt from tangible personal property taxes.

Provide for the assessment of an item of TPP at a specified percentage of its value.

Specify an item of TPP that is exempt from ad valorem taxation.

Exempt a person from paying a tangible personal property tax if the amount of the tax otherwise due does not substantially exceed the cost, as determined by the Legislature, to administer the tax.

Effective Date: Not Specified

Constitutional Amendment

SB 1256 and HB 7097 – Property Tax Administration (DOR Bill)

Relates to April sales file submission and ownership transfer documents.

Addresses current issues with the 10% cap and parcel split/combinations

Defines “placed on tax roll” with “the year the property becomes eligible for assessment pursuant to this section”.

Provides a method of determining the amount of value “attributable” to the split.

Appears to allow for assessment at just value in subsequent year.

Con’t….next page

SB 1256 and HB 7097 – Property Tax Administration (DOR Bill) ….con’t

Removes the stacking order of exemptions and states: “in the order that results in the lowest taxable value.”

Senate version contains a provision that only the DOR or designated entity may review whether changes to value resulting from an informal conference are consistent with the law. The House version does not contain this language.

Provides that:

“all property of municipalities of this state shall be exempt from ad valorem taxation when used as an essential ancillary function of a facility constructed with financing obtained in part by pledging proceeds from the tax authorized under s. 212.0305(4) that is upon exempt or immune federal, state, or county property.”

Effective Date: Upon becoming law.

HB 7113 – Additional Exemption Deployed Servicemembers Sponsor Representative Precourt

Filed on Feb 8, it revises 196.173 exemption for deployed servicemembers.

Add Operation Noble Eagle (Sept 15, 2001) to the list of support operations.

Defines operations that have ceased to be active.

Extends deadline until June 1, 2012

Allows servicemember to file petition with VAB through TRIM if property appraiser does not grant.

Effective Date: 2012 Assessment Roll

CS/SB 156 – Assessment of Residential and Non-homestead Real PropertySponsor Senator Latvala

HB 133 – Assessment of Residential and Non-homestead Real PropertySponsor Representative Frishe, Co sponsor Representative Berman

Energy Bill

Implementing language for Constitutional Amendment 3 entitled Improvements not Affecting the Assessed Value of Residential Real Property, passed in November 2008.

Creates Section 193.624, F.S.

Defines “changes or improvements made for the purpose of improving a property's resistance to wind damage” and “renewable energy source devises.”

The “Donegan” language to clarify the meaning of “placed on the tax roll” and “combining and dividing parcels” as they relate to the 10 percent limitation on assessed value of non-homestead property resulting from a reassessment has been removed.

Effective Date: July 1, 2012, shall apply to assessments beginning January 1, 2013.

SB 778 – Whistle-blower reward for reporting illegal or improper homestead exemptions

Sponsor Senator Detert

(no House companion)

An individual reporting a possible homestead exemption violation to a property appraiser could receive a reward of 20% of the amount recovered in back taxes, not to exceed $500.

Department of Revenue shall develop the form which will be used to report possible homestead exemption violations.

Condominium or cooperative associations must report to the property appraiser by January 31 of each year, a list of all units that were rented the previous year.

Effective Date: July 1, 2012

HB 89 - Ad Valorem Tax ExemptionsSponsor Representative Caldwell

SB 168 – Ad Valorem Tax ExemptionsSponsor Senator Richter

Allows a nonexempt entity to lease or provide gratuitously real property to an exempt entity, including an educational institution, and receive an exemption equivalent to 50% of the assessed value if used exclusively for exempt purposes.

If only a portion of the property is used by the exempt entity, including an educational institution, an exemption to the extent of 50% of the ratio that such use bears to the nonexempt use of other portions of the property.

Effective Date: July 1, 2012Withdrawn

SB 686 – Ad Valorem TaxationSponsor Senator Bennett

Amends Section 193.011, F.S.: In arriving at just valuation as required under s. 4, Art. VII of the State Constitution, the property

appraiser shall take into consideration and apply the following factors, if applicable…

Amends Section 193.011(2), F.S. by adding the following language: …The present value of the property shall be the primary factor considered in deriving the just

value for assessment purposes…

Amends Section 193.011(5), F.S. by adding the following language: The cost of the property, including the value of any underlying land, and the present

replacement value of any improvements on the land, taking into consideration any depreciation or obsolescence of the improvements…

Amends Section 194.011(5)(b), F.S. by adding property appraisers to the list of entities the Department of Revenue shall develop uniform policies and procedure manuals for use in proceeding before value adjustment boards.

Effective Date: July 1, 2012

Withdrawn

HB 251 – Property AssessmentsSponsor Representative Workman

SB 928 – Property AssessmentsSponsor Senator Altman

Amends Section 193.011(1), F.S.

List transactions the property appraiser shall take into consideration when arriving at just valuation to include; distress sales, short sales, bank sales, or sales at public auctions.

Temporarily

Postponed

HJR 21 & SJR 190 - Relating to Term LimitsSponsor Representative Kriseman

Amends State Constitution.

Increases length of terms of state senators to 6 years.

Increases length of terms of state representatives to 4 years.

Limits state senators and state representatives to 12 consecutive years in office.

Effective Date: Not Specified

Constitutional Amendment

HJR 785 - Term Limits/County OfficersSponsor Representative Wood, CoSponsors Brandes, Pilon

SJR 1070 - Term Limits/Constitutional County Officers and County Commissioners

Sponsor Senator Ring

Authorizes the imposition of term limits on constitutional county officers and county commissioners when provided by county charter.

Property Appraiser, Tax Collector, Supervisor of Elections, Clerk of Circuit Court and Sheriff have been removed per recently filed amendment.

Effective Date: Not Specified

Constitutional Amendment

SB 292— Effective Public Notices by Governmental EntitiesSponsor - Senator Bennett

HB 937 - Effective Public Notices by Governmental Entities Sponsor – Representative Workman

Authorizes local government to use its publically accessible website for legally required notices and advertisements.

Defines “publicly accessible website”.

Provides conditions for utilization of publicly accessible website for such purposes.

Provides for optional receipt of legally required public notices & advertisements via first class mail or email…

Effective Date: October 1, 2012

SB 1362 & HB 1103 — Act relating to Ordinary High Water Line Sponsors - Senator Hays, and Representative Goodson

Redefines “ordinary high water mark”.

Doesn’t necessarily apply to Property Appraisers; however,

could affect cadastral mapping of navigable, non-tidal waterbodies. will certainly bring about question to PA’s regarding ownership of lands.

Effective Date: July 1, 2012

SJR 1410 – Assessment of Real Property/Video and Other Surveillance Security Cameras

Sponsor Senator Flores

(no House companion)

Allows the Legislature to authorize counties, municipalities, special districts, and school districts to require the property appraiser to disregard the installation of video and other surveillance security cameras and related equipment in the determination of the assessed value of real property.

Effective Date: Upon Approval by Electors

Constitutional Amendment

HB 1181 – Revenue-Neutral Tax ReformSponsor Representative Costello

SB 430 – compare (no identical Senate version)

Replaces the revenue from required local effort school property tax & nonvoted discretionary property taxes with revenue from a state 3-cent education sales tax surtax.

Qualifies the state to participate in the Streamlined Sales & Use Tax Agreement.

Imposes sales tax on bottled water in containers smaller than 1 gallon.

Elimination of the required local effort school property tax & nonvoted discretionary property taxes will begin November 2013.

The 3-cent education surtax will begin January 1, 2013.

Effective Date: 2013

SB 1682 — Act relating to Agriculture Sponsor - Senator Alexander

Advises that the Legislature intends to revise laws relating to agriculture.

(shell bill)

Effective Date: July 1, 2012

Thank You and

Have a Safe Trip Home!