2012 LEGISLATIVE

UPDATE

PRESENTED BYCLAUDIA KEMP, MANAGER

TECHNICAL ASSISTANCE SECTIONPROPERTY TAX OVERSIGHT

Homestead exemption for surviving spouse of military veteran or first responder

Provides constitutional language for the exemption for the surviving spouse of a military veteran who died from service connected causes while on active duty; and

An exemption for the surviving spouse of a first responder who died in the line of duty

HJR 93, Amendment 9HB 95

The surviving spouse must:Hold title to the homestead,

Continue to make it their permanent residence as defined in statute, and

Not remarry.

HJR 93, Amendment 9HB 95

Benefit may be carried over to a new residence.

Cannot exceed the benefit received on the previous homestead.

Homestead exemption—section 196.031, F.S.This exemption—section 196.081, F.S.

HJR 93, Amendment 9HB 95

2nd option for additional homestead exemption for seniors (1st option for a senior exemption in effect since 1998)

New exemption is equal to the assessed value of homestead property with a just value of less than $250,000

Allows counties and municipalities to pass an ordinance for either or both additional exemptions

HJR 169, Amendment 11

HB 357

Must have maintained permanent residence on the property for 25 years (new additional exemption)

Person must be at least 65 years old (both exemptions)

Meet household income requirements provided in statute (both exemptions)

HJR 169, Amendment 11

HB 357

Requires a sworn statement of household income on Department form (both exemptions).

New exemption must be passed by ordinance with a supermajority vote.

Existing senior exemption only requires a majority vote.

HJR 169, Amendment 11

HB 357

At this time, it is the Department’s

understanding that the Legislature will have a glitch bill to add language in section 196.075 (2)(a), F.S. of the implementing language so it reads either “not to exceed $50,000” or “up to $50,000”.

This will take care of the issue that arose after the amendment passed in November and clear up any confusion.

$50,000 question

Joint resolution passed in 2011 session and approved by voters in November election.

Original veteran’s property tax discount passed by amendment in 2006—veteran had to be Florida resident when they entered military service.

Amendment 2 removed that residency requirement.

SJR 592, Amendment 2

Spent 2 years

identifying and developing concepts

Technical researched the

issues and drafted

language.

Met with Senate and House staff

and external parties

After internal review and

approval, went to 2011 session

Did not pass but tried again in

2012PASSED!

HB 7097, Property tax bill

Good examples of what

may result from a legislative concept

Many of the concepts were administrative

issues

Repeal outdated provisions, clarify terms

and definitions

Some address questions and issues identified by

the Department

HB 7097, Property tax bill

More specific information on recorded selling price, ownership transfers and qualifying and disqualifying a transfer.

Deletes language requiring name and address of fiduciary.

Section 4, pages 4-5

Legislature provided that a husband and wife can designate an ownership share for each spouse when abandoning jointly owned property.

Must be married on the date the jointly owned property is abandoned and file a sworn statement which is irrevocable.

Section 5, page 6 Portability

Removed the phrase “placed on the roll” (sections 193.1554 and 193.1555, F.S.)Replaced with “year the property becomes eligible for assessment pursuant to this section”Circuit court decision in Sommers v. Donegan brought the issue to light.

Section 6, pages 7-8“Placed on the roll”

No specific information in original language on how to treat these parcels.

Concept based on FAQ’s developed by PTO to provide guidance to counties.

Section 6, pages 7-8“Combined and Divided

Parcels”

Hearing notice must show whether hearing is at a particular time or during a block of time.If a block of time, the beginning and ending must be in the notice.

4 hour wait time is now “a reasonable time not to exceed 2 hours”.

Section 11, pages 9-10

PTO’s original concept proposed a different order than what was in statute.

Received valuable input from property appraisers.Statute now provides that exemptions must be applied in the order that results in the lowest taxable value (accommodates

any future exemptions).

Section 16, page 13

Amends sections 196.081, 196.082, 196.091, 196.101, 196.202, 196.24, F.S. (exemptions that require proof of disability)

Allows an applicant to apply for the exemption before receiving the required documentation.After receiving the documentation, exemption is granted back to date of application (Timeframe for refunds

limited by section 197.182 (1)(e), F.S.).

Sections 19—22, 27, 28 pages 14-15 and 17

2012 LEGISLATIVE UPDATE

Forms have been revised and made available on a provisional basis.

Amended or new rules and forms will be posted for comment and will go to rule workshop.Please contact us if you have any questions about the amendments, 2012 legislation or implementation plans.

Feel free to contact me at 850-617-8895 or kempc@dor.state.fl.us

Send questions and comments to DORPTO@dor.state.fl.us

Contact an individual staff member in technical using the contact information in the last slide.

Contact information

Janice Forrester, Senior Revenue Administrator (850) 617-

8886 Kama Monroe, Senior Attorney (850) 617-8889 Robert Speirs, Senior Attorney (850) 617-8888 Timisha Brooks, Senior Attorney (850) 617-7889 Ed Parker, Tax Law Specialist (850) 617-8881 Keith Swinehart, Tax Law Specialist (850) 617-8885 Robert Blick, Tax Law Specialist (850) 617-8879 Dianne Porter, Tax Law Specialist (850) 617-8880 Larry Green, Tax Law Specialist (850) 617-8871 Tricia Wilham, Tax Specialist II (850) 617-8906 Melanie Malone, Operations Analyst I (850) 617-8878 Shirley Austin, Staff Assistant (850) 617-8894 Linda Dupree, Administrative Assistant II (850) 617-8883

Technical staff