FL
Florida House Bill H0071

Florida 2022 Regular Session

Florida House Bill H0071 Compare Versions

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1010 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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1414 A bill to be entitled 1
1515 An act relating to abatement of taxes for residential 2
1616 dwellings rendered uninhabitable by catastrophic 3
17-event; amending s. 194.032, F.S.; conforming a 4
18-provision to changes made by the act; creating s. 5
19-197.319, F.S.; providing definitions; specifying 6
20-conditions under which persons whose residential 7
21-improvements are rendered uninhabitable may receive an 8
22-abatement of taxes originally levied; specifying a 9
23-formula for determining the amount of the tax 10
24-abatement; providing directives to property appraisers 11
25-in issuing written statements to the tax collector 12
26-when granting abatements; providing directives to tax 13
27-collectors in calculating damage differentials and 14
28-processing refunds; providing a mechanism for persons 15
29-to file late applications for abatement of taxes; 16
30-requiring tax collectors to provide specified 17
31-information to the Department of Revenue and the 18
32-governing boards of each affected local government on 19
33-an annual basis; providing a method by which certain 20
34-entities may file a claim for an abatement of taxes 21
35-for a specified calendar year; authorizing the 22
36-department to adopt emergency rules; providing for 23
37-retroactive applicability; providing an effective 24
38-date. 25
17+event; creating s. 197.319, F.S.; providing 4
18+definitions; specifying conditions under which persons 5
19+whose residential dwellings are rendered uninhabitable 6
20+may receive an abatement of taxes originally levied; 7
21+specifying a formula for determining the amount of the 8
22+tax abatement; providing directives to property 9
23+appraisers in issuing written statements to the tax 10
24+collector when granting abatements; providing 11
25+directives to tax collectors in calculating damage 12
26+differentials and processing refunds; providing a 13
27+mechanism for persons to file late applications for 14
28+abatement of taxes; requiring tax collectors to 15
29+provide specified information to the Department of 16
30+Revenue and the governing boards of each affected 17
31+local government on an annual basis; providing for 18
32+retroactive applicability; providing an effective 19
33+date. 20
34+ 21
35+Be It Enacted by the Legislature of the State of Florida: 22
36+ 23
37+ Section 1. Section 197.319, Florida Statutes, is created 24
38+to read: 25
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4747 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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51- 26
52-Be It Enacted by the Legislature of the State of Florida: 27
53- 28
54- Section 1. Paragraph (b) of subsection (1) of section 29
55-194.032, Florida Statutes, is amended to read: 30
56- 194.032 Hearing purposes; timetable. — 31
57- (1) 32
58- (b) Notwithstanding the provisions of paragraph (a) , the 33
59-value adjustment board may meet prior to the approval of the 34
60-assessment rolls by the Department of Revenue, but not earlier 35
61-than July 1, to hear appeals pertaining to the denial by the 36
62-property appraiser of exemptions, tax abatements under ss. 37
63-197.318 and 197.319 s. 197.318, agricultural and high -water 38
64-recharge classifications, classifications as historic property 39
65-used for commercial or certain nonprofit purposes, and deferrals 40
66-under subparagraphs (a)2., 3., and 4. In such event, however, 41
67-the board may not certify any assessments under s. 193.122 until 42
68-the Department of Revenue has approved the assessments in 43
69-accordance with s. 193.1142 and all hearings have been held with 44
70-respect to the particular parcel under appeal. 45
71- Section 2. Section 197.319, F lorida Statutes, is created 46
72-to read: 47
73- 197.319 Abatement of taxes for residential improvements 48
74-rendered uninhabitable by a catastrophic event. — 49
75- (1) As used in this section, the term: 50
51+ 197.319 Abatement of taxes for residential dwellings 26
52+rendered uninhabitable by a catastrophic event. — 27
53+ (1) As used in this sect ion, the term: 28
54+ (a) "Catastrophic event" means a sudden, unanticipated 29
55+event that may be the result of a natural or manmade cause and 30
56+that renders one or more residential dwellings uninhabitable. A 31
57+catastrophic event does not include the destruction of a 32
58+residential dwelling that occurs as a result of an intentional 33
59+act. 34
60+ (b) "Catastrophic event abatement" means the product 35
61+arrived at by multiplying the damage differential by the amount 36
62+of timely paid taxes that were initially levied in the year in 37
63+which the catastrophic event occurred. 38
64+ (c) "Damage differential" means the product arrived at by 39
65+multiplying the percent change in value by a ratio, the 40
66+numerator of which is the number of days the residential 41
67+dwelling was rendered uninhabitable in the year i n which the 42
68+catastrophic event occurred, and the denominator of which is 43
69+365. 44
70+ (d) "Percent change in value" means the difference between 45
71+a residential parcel's just value as of January 1 of the year in 46
72+which the catastrophic event occurred and its postca tastrophic 47
73+event just value expressed as a percentage of the parcel's just 48
74+value as of January 1 of the year in which the catastrophic 49
75+event occurred. 50
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8484 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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88- (a) "Catastrophic event" means an event of misfortune or 51
89-calamity that renders one or more residential improvements 52
90-uninhabitable. It does not include an event caused, directly or 53
91-indirectly, by the property owner with the intent to damage or 54
92-destroy the residential improvement. 55
93- (b) "Catastrophic event abatement" means th e product 56
94-arrived at by multiplying the damage differential by the amount 57
95-of timely paid taxes that were initially levied in the year in 58
96-which the catastrophic event occurred. 59
97- (c) "Damage differential" means the product arrived at by 60
98-multiplying the perc ent change in value by a ratio, the 61
99-numerator of which is the number of days the residential 62
100-improvement was rendered uninhabitable in the year in which the 63
101-catastrophic event occurred, and the denominator of which is 64
102-365. 65
103- (d) "Percent change in value" means the difference between 66
104-a residential parcel's just value as of January 1 of the year in 67
105-which the catastrophic event occurred and its postcatastrophic 68
106-event just value expressed as a percentage of the parcel's just 69
107-value as of January 1 of the year i n which the catastrophic 70
108-event occurred. 71
109- (e) "Postcatastrophic event just value" means the just 72
110-value of the residential parcel on January 1 of the year in 73
111-which a catastrophic event occurred, reduced to reflect the just 74
112-value of the residential parcel a fter the catastrophic event 75
88+ (e) "Postcatastrophic event just value" means the just 51
89+value of the residential parcel on January 1 of the year in 52
90+which a catastrophic event occurred, reduced to reflect the just 53
91+value of the residential parcel after the catastrophic event 54
92+that rendered the residential dwelling uninhabitable. For 55
93+purposes of this paragraph, a residential dwelling that is 56
94+uninhabitable has no value attached to it. The catastrophic 57
95+event abatement is determined only for purposes of calculating 58
96+tax abatements for the year or years in which the residential 59
97+dwelling is uninhabitable as a result of the catastrophic event 60
98+and does not determine a parcel's just value as of January 1 61
99+each year. 62
100+ (f) "Residential dwelling" means an improved residential 63
101+dwelling or house that is owned and assessed as a homestead 64
102+property under s. 193.155 or nonhomestead residential property 65
103+under s. 193.1554(1). A residential dwelling does not include 66
104+any area or space that is not essential to the use and occupancy 67
105+of that dwelling, including a detached utility building, 68
106+detached carport, detached garage, bulkhead, fence, or swimming 69
107+pool, and does not include land. 70
108+ (g) "Uninhabitable" means the complete destruction and 71
109+loss of use and occupancy of a residential dwelling resulting 72
110+from a catastrophic event that renders the residential dwelling 73
111+an unsafe structure as determined by the federal governmen t or a 74
112+state or local government. 75
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121121 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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125-that rendered the residential dwelling uninhabitable. For 76
126-purposes of this paragraph, a residential dwelling that is 77
127-uninhabitable has no value attached to it. The catastrophic 78
128-event abatement is determined only for purposes of calculating 79
129-tax abatements for the year or years in which the residential 80
130-dwelling is uninhabitable as a result of the catastrophic event 81
131-and does not determine a parcel's just value as of January 1 82
132-each year. 83
133- (f) "Residential improvement" means an improved 84
134-residential dwelling or house that is owned and used as a 85
135-homestead as defined in s. 196.012(13) or nonhomestead 86
136-residential property as defined in s. 193.1554(1). A residential 87
137-improvement does not include a structure that is not essential 88
138-to the use and occupancy of the residential dwelling or house, 89
139-including, but not limited to, a detached utility building, 90
140-detached carport, detached garage, bulkhead, fence, or swimming 91
141-pool, and does not include land. 92
142- (g) "Uninhabitable" means the loss of us e and occupancy of 93
143-a residential improvement, determined by a governmental entity 94
144-in accordance with federal, state, or local law. 95
145- (2) If a residential improvement is rendered uninhabitable 96
146-for at least 30 days due to a catastrophic event, taxes 97
147-originally levied for the tax year in which the catastrophic 98
148-event occurred may be abated in the following manner: 99
149- (a) The property owner must file an application for 100
125+ (2) If a residential dwelling is rendered uninhabitable 76
126+for at least 30 days due to a catastrophic event, taxes 77
127+originally levied for the tax year in which the catastrophic 78
128+event occurred may be abated in the following m anner: 79
129+ (a) The property owner must file an application with the 80
130+property appraiser no sooner than 30 days after the residential 81
131+dwelling is rendered uninhabitable and no later than March 1 of 82
132+the tax year immediately following the catastrophic event. 83
133+ (b) The application must identify the residential parcel 84
134+upon which the residential dwelling was destroyed by a 85
135+catastrophic event, the date of the catastrophic event, and the 86
136+number of days the residential dwelling was uninhabitable during 87
137+the calendar year in which the catastrophic event occurred. 88
138+ (c) The application must be verified under oath and is 89
139+subject to penalty of perjury. 90
140+ (d) Upon receipt of the application, the property 91
141+appraiser must investigate the statements contained in the 92
142+application to determine if the applicant is entitled to an 93
143+abatement of taxes. If the property appraiser determines that 94
144+the applicant is not ent itled to an abatement, the applicant may 95
145+file a petition with the value adjustment board, pursuant to s. 96
146+194.011(3), requesting that the abatement be granted. 97
147+ (e) If the property appraiser determines that the 98
148+applicant is entitled to an abatement, the p roperty appraiser 99
149+must issue an official written statement to the tax collector by 100
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158158 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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162-abatement with the property appraiser: 101
163- 1. If the residential dwelling is restored to a habita ble 102
164-condition before December 1 of the year in which the 103
165-catastrophic event occurred, no sooner than 30 days after the 104
166-residential dwelling that was rendered uninhabitable has been 105
167-restored to a habitable condition; or 106
168- 2. No later than March 1 of the yea r immediately following 107
169-the catastrophic event. 108
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171-The application for abatement must be made on a form prescribed 110
172-by the department and furnished by the property appraiser. 111
173- (b) The application must identify the residential parcel 112
174-upon which the residentia l improvement was rendered 113
175-uninhabitable by a catastrophic event, the date of the 114
176-catastrophic event, and the number of days the residential 115
177-improvement was uninhabitable during the calendar year in which 116
178-the catastrophic event occurred. 117
179- (c) The application must be verified under oath and is 118
180-subject to penalty of perjury. 119
181- (d) Upon receipt of the application, the property 120
182-appraiser must investigate the statements contained in the 121
183-application to determine if the applicant is entitled to an 122
184-abatement of taxes. If the property appraiser determines that 123
185-the applicant is not entitled to an abatement, the applicant may 124
186-file a petition with the value adjustment board, pursuant to s. 125
162+April 1 of the year in which the application was received that 101
163+provides: 102
164+ 1. The just value of the residential dwelling as 103
165+determined by the property appraiser on January 1 of the year in 104
166+which the catastrophic event for which the applicant is claiming 105
167+an abatement occurred. 106
168+ 2. The number of days during the calendar year during 107
169+which the residential dwelling was uninhabitable. 108
170+ 3. The postcatastrophic event just value of the 109
171+residential parcel as determined by the property appraiser. 110
172+ 4. The percent change in value applicable to the 111
173+residential parcel. 112
174+ (3) Upon receipt of the written statement from the 113
175+property appraiser, the tax collector shall calculate the damage 114
176+differential pursuant to this section and process a refund in an 115
177+amount equal to the catastrophic event abatement. 116
178+ (4) Any person who is qualified to have his or her 117
179+property taxes abated under subsection (2) but fails to file an 118
180+application by March 1 may file an application for abatement 119
181+under this subsection and may file a petition with the value 120
182+adjustment board, pursuant to s. 194.011(3), requesting that an 121
183+abatement under this subsection be granted. Such petition may be 122
184+filed at any time during the ta xable year on or before the 25th 123
185+day following the mailing of the notice by the property 124
186+appraiser as provided in s. 194.011(1). Notwithstanding s. 125
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195195 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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199-194.011(3), requesting that the abatement be granted. 126
200- (e) If the property app raiser determines that the 127
201-applicant is entitled to an abatement, the property appraiser 128
202-must issue an official written statement to the tax collector 129
203-within 30 days after such determination, but no later than April 130
204-1 of the year following the date on whic h the catastrophic event 131
205-occurred, that provides: 132
206- 1. The just value of the residential improvement as 133
207-determined by the property appraiser on January 1 of the year in 134
208-which the catastrophic event for which the applicant is claiming 135
209-an abatement occurred. 136
210- 2. The number of days during the calendar year during 137
211-which the residential improvement was uninhabitable. 138
212- 3. The postcatastrophic event just value of the 139
213-residential parcel as determined by the property appraiser. 140
214- 4. The percent change in value ap plicable to the 141
215-residential parcel. 142
216- (3) Upon receipt of the written statement from the 143
217-property appraiser, the tax collector shall calculate the damage 144
218-differential pursuant to this section and process a refund in an 145
219-amount equal to the catastrophic even t abatement. 146
220- (4) Any person who is qualified to have his or her 147
221-property taxes abated under subsection (2) but fails to file an 148
222-application by March 1 of the year immediately following the 149
223-catastrophic event may file an application for abatement under 150
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232-F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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236-this subsection and may file a petition with the value 151
237-adjustment board, pursuant to s. 194.011(3), requesting that an 152
238-abatement under this subsection be granted. Such petition may be 153
239-filed at any time during the taxable year on or before the 25th 154
240-day following the mailing of the notice by the property 155
241-appraiser as provided in s. 194.011(1). Upon reviewing the 156
242-petition, if the person is qualified to receive the abatement 157
243-under this subsection and demonstrates particular extenuating 158
244-circumstances determined by the property appraiser or the value 159
245-adjustment board to warrant granting a late application for 160
246-abatement, the property appraiser or the value adjustment board 161
247-may grant an abatement. 162
248- (5) By September 1 of each year, the tax collector shall 163
249-notify: 164
250- (a) The department of the total reduction in taxes for all 165
251-properties that qualified for an abatement pursuant to this 166
252-section for the year. 167
253- (b) The governing board of each affected local government 168
254-of the reduction in such local government's taxes that oc curred 169
255-pursuant to this section. 170
256- Section 3. Notwithstanding the application deadline in s. 171
257-197.319, Florida Statutes, the deadline to file a claim for an 172
258-abatement under that section during the 2021 calendar year is 173
259-June 1, 2022. Any applicant who seek s an abatement and who fails 174
260-to file an application by June 1 must file an application for 175
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269-F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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273-the abatement with the property appraiser on or before the 25th 176
274-day following the mailing by the property appraiser of the 177
275-notices required under s. 194.011(1), Flor ida Statutes. Upon 178
276-receipt of sufficient evidence, as determined by the property 179
277-appraiser, demonstrating that the applicant was unable to apply 180
278-for the abatement in a timely manner or otherwise demonstrating 181
279-extenuating circumstances judged by the propert y appraiser to 182
280-warrant approving the abatement, the property appraiser may 183
281-approve the abatement. If the applicant fails to produce 184
282-sufficient evidence demonstrating that the applicant was unable 185
283-to apply for the abatement in a timely manner or otherwise 186
284-demonstrating extenuating circumstances as judged by the 187
285-property appraiser, the applicant may file, pursuant to s. 188
286-194.011(3), Florida Statutes, a petition with the value 189
287-adjustment board requesting that the abatement be approved. Such 190
288-petition must be fil ed during the taxable year on or before the 191
289-25th day following the mailing of the notice by the property 192
290-appraiser as provided in s. 194.011(1), Florida Statutes. Upon 193
291-reviewing the petition, if the applicant was qualified to 194
292-receive the abatement and demo nstrated particular extenuating 195
293-circumstances judged by the value adjustment board to warrant 196
294-approving the abatement, the value adjustment board may approve 197
295-the abatement for the current year. 198
296- Section 4. The Department of Revenue is authorized, and 199
297-all conditions are deemed met, to adopt emergency rules pursuant 200
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306-F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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310-to s. 120.54(4), Florida Statutes, for the purpose of 201
311-implementing this act. Notwithstanding any other provision of 202
312-law, emergency rules adopted pursuant to this section are 203
313-effective for 6 months after adoption and may be renewed during 204
314-the pendency of procedures to adopt permanent rules addressing 205
315-the subject of the emergency rules. 206
316- Section 5. This act shall apply retroactively to January 207
317-1, 2021. 208
318- Section 6. This act shall take effect upon becoming a law. 209
199+194.013, the value adjustment board may require such person to 126
200+pay a nonrefundable fee of $15 upon filing th e petition. Upon 127
201+reviewing the petition, if the person is qualified to receive 128
202+the abatement under this subsection and demonstrates particular 129
203+extenuating circumstances determined by the property appraiser 130
204+or the value adjustment board to warrant granting a late 131
205+application for abatement, the property appraiser or the value 132
206+adjustment board may grant an abatement. 133
207+ (5) On an annual basis, the tax collector shall notify: 134
208+ (a) The department of the total reduction in taxes for all 135
209+properties that qualified for an abatement pursuant to this 136
210+section for the year. 137
211+ (b) The governing board of each affected local government 138
212+of the reduction in such local government's taxes that occurred 139
213+pursuant to this section. 140
214+ Section 2. This act shall apply retroactively to January 141
215+1, 2021. 142
216+ Section 3. This act shall take effect upon becoming a law. 143