FL
Florida House Bill H0417

Florida 2022 Regular Session

Florida House Bill H0417 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 property appraisers; amending s. 2
16-194.036, F.S.; revising the thresholds for variances 3
17-in assessed value which allow a property appraiser to 4
18-appeal decisions of the value adjustment board; 5
19-providing an effective date. 6
20- 7
21-Be It Enacted by the Legislature of the State of Florida: 8
16+193.011, F.S.; revising factors that a property 3
17+appraiser must consider in deriving just valuation; 4
18+amending s. 194.036, F.S.; revising the thresholds for 5
19+variance in assessed value which allow a property 6
20+appraiser to appeal decisions of the value adjustment 7
21+board; providing an effective date. 8
2222 9
23- Section 1. Subsection (1) of section 194.036, Florida 10
24-Statutes, is amended to read: 11
25- 194.036 Appeals.—Appeals of the decisions of the board 12
26-shall be as follows: 13
27- (1) If the property appraiser disagrees with the decision 14
28-of the board, he or she may appeal the decision to the circuit 15
29-court if one or more of the following criteria are met: 16
30- (a) The property apprais er determines and affirmatively 17
31-asserts in any legal proceeding that there is a specific 18
32-constitutional or statutory violation, or a specific violation 19
33-of administrative rules, in the decision of the board, except 20
34-that nothing herein authorizes shall authorize the property 21
35-appraiser to institute any suit to challenge the validity of any 22
36-portion of the constitution or of any duly enacted legislative 23
37-act of this state; 24
38- (b) There is a variance from the property appraiser's 25
23+Be It Enacted by the Legislature of the State of Florida: 10
24+ 11
25+ Section 1. Section 193.011, Florida Statutes, is amended 12
26+to read: 13
27+ 193.011 Factors to consider in deriving just valuation. —In 14
28+arriving at just valuation as required under s. 4, Art. VII of 15
29+the State Constitution, the property appraiser shall take into 16
30+consideration all of the following factors: 17
31+ (1) The present cash value of the property, which is the 18
32+amount a willing purchaser would pay a willing seller, exclusive 19
33+of reasonable fees and costs of purchase, in cash or the 20
34+immediate equivalent thereof in a transaction at arm's length .; 21
35+ (2) The highest and best use to which the property can be 22
36+expected to be put in the immediate future and the present use 23
37+of the property, taking into consideration . The property 24
38+appraiser's valuation must be based on the legally permissible 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-assessed value in excess of the fol lowing: 25 15 percent 26
52-variance from any assessment of $50,000 or less; 20 10 percent 27
53-variance from any assessment in excess of $50,000 but not in 28
54-excess of $500,000; 17.5 7.5 percent variance from any 29
55-assessment in excess of $500,000 but not in excess of $ 1 30
56-million; or 15 5 percent variance from any assessment in excess 31
57-of $1 million; or 32
58- (c) There is an assertion by the property appraiser to the 33
59-Department of Revenue that there exists a consistent and 34
60-continuous violation of the intent of the law or admin istrative 35
61-rules by the value adjustment board in its decisions. The 36
62-property appraiser shall notify the department of those portions 37
63-of the tax roll for which the assertion is made. The department 38
64-shall thereupon notify the clerk of the board who shall, wi thin 39
65-15 days of the notification by the department, send the written 40
66-decisions of the board to the department. Within 30 days of the 41
67-receipt of the decisions by the department, the department shall 42
68-notify the property appraiser of its decision relative to 43
69-further judicial proceedings. If the department finds upon 44
70-investigation that a consistent and continuous violation of the 45
71-intent of the law or administrative rules by the board has 46
72-occurred, it must shall so inform the property appraiser, who 47
73-may thereupon bring suit in circuit court against the value 48
74-adjustment board for injunctive relief to prohibit continuation 49
75-of the violation of the law or administrative rules and for a 50
51+use of the property, including as of the assessment date, as 26
52+limited by any applicable judicial limitation, local or state 27
53+land use regulation, or historic preservation ordinance, and any 28
54+zoning changes, concurrency requirements, or and permits 29
55+necessary to achieve the highest and best use, and considering 30
56+any moratorium imposed by executive order, law, ordinance, 31
57+regulation, resolution, or proclamation adopted by any 32
58+governmental body or agency or the Governor when the moratorium 33
59+or judicial limitation prohibits or restricts the development or 34
60+improvement of property as otherwise authorized by applicable 35
61+law. The applicable governmental body or agency or the Governor 36
62+shall notify the property appraiser in writing of any executive 37
63+order, ordinance, regulation, resolution, or proclamation it 38
64+adopts imposing any such limitation, regulation, or moratorium . 39
65+The property appraiser may not consider the highest and best use 40
66+if the necessary zoning changes, concurrency requirements, or 41
67+permits to achieve the highest and best use are not in place on 42
68+January 1 of the assessment year. ; 43
69+ (3) The location of the said property.; 44
70+ (4) The quantity or size of the said property.; 45
71+ (5) The cost of the said property and the present 46
72+replacement value of any im provements thereon.; 47
73+ (6) The condition of the said property.; 48
74+ (7) The income from the said property.; and 49
75+ (8) The net proceeds of the sale of the property, as 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-mandatory injunction to restore the tax roll to its just value 51
89-in such amount as determined by judicial proceeding. However, 52
90-when a final judicial decision is rendered as a result of an 53
91-appeal filed pursuant to this paragraph which alters or changes 54
92-an assessment of a parcel of property of any taxpayer not a 55
93-party to such procedure, suc h taxpayer shall have 60 days after 56
94-from the date of the final judicial decision to file an action 57
95-to contest such altered or changed assessment pursuant to s. 58
96-194.171(1), and the provisions of s. 194.171(2) may shall not 59
97-bar such action. 60
98- Section 2. This act shall take effect July 1, 2022. 61
88+received by the seller, after deduction of all of the usual and 51
89+reasonable fees and costs o f the sale, including the costs and 52
90+expenses of financing, and allowance for unconventional or 53
91+atypical terms of financing arrangements. When the net proceeds 54
92+of the sale of any property are utilized, directly or 55
93+indirectly, in the determination of just va luation of realty of 56
94+the sold parcel or any other parcel under the provisions of this 57
95+section, the property appraiser, for the purposes of such 58
96+determination, shall exclude any portion of such net proceeds 59
97+attributable to payments for household furnishings or other 60
98+items of personal property. 61
99+ Section 2. Subsection (1) of section 194.036, Florida 62
100+Statutes, is amended to read: 63
101+ 194.036 Appeals.—Appeals of the decisions of the board 64
102+shall be as follows: 65
103+ (1) If the property appraiser disagrees with the decision 66
104+of the board, he or she may appeal the decision to the circuit 67
105+court if one or more of the following criteria are met: 68
106+ (a) The property appraiser determines and affirmatively 69
107+asserts in any legal proceeding that there is a specific 70
108+constitutional or statutory violation, or a specific violation 71
109+of administrative rules, in the decision of the board, except 72
110+that nothing herein authorizes shall authorize the property 73
111+appraiser to institute any suit to challenge the validity of any 74
112+portion of the constitution or of any duly enacted legislative 75
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121+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+act of this state; 76
126+ (b) There is a variance from the property appraiser's 77
127+assessed value in excess of the following: 25 15 percent 78
128+variance from any assessment of $50,000 or less; 20 10 percent 79
129+variance from any assessment in excess of $50,000 but not in 80
130+excess of $500,000; 17.5 7.5 percent variance from any 81
131+assessment in excess of $500,000 but not in excess of $1 82
132+million; or 15 5 percent variance from any assessment in excess 83
133+of $1 million; or 84
134+ (c) There is an assertion by the property appraiser to the 85
135+Department of Revenue that there exists a consistent and 86
136+continuous violation of the intent of the law or administrative 87
137+rules by the value adjustment board in its decisions. The 88
138+property appraiser shall notify th e department of those portions 89
139+of the tax roll for which the assertion is made. The department 90
140+shall thereupon notify the clerk of the board who shall, within 91
141+15 days of the notification by the department, send the written 92
142+decisions of the board to the dep artment. Within 30 days of the 93
143+receipt of the decisions by the department, the department shall 94
144+notify the property appraiser of its decision relative to 95
145+further judicial proceedings. If the department finds upon 96
146+investigation that a consistent and continu ous violation of the 97
147+intent of the law or administrative rules by the board has 98
148+occurred, it must shall so inform the property appraiser, who 99
149+may thereupon bring suit in circuit court against the value 100
150+
151+HB 417 2022
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158+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+adjustment board for injunctive relief to prohibit continuation 101
163+of the violation of the law or administrative rules and for a 102
164+mandatory injunction to restore the tax roll to its just value 103
165+in such amount as determined by judicial proceeding. However, 104
166+when a final judicial decision is rendered as a result of an 105
167+appeal filed pursuant to this paragraph which alters or changes 106
168+an assessment of a parcel of property of any taxpayer not a 107
169+party to such procedure, such taxpayer shall have 60 days after 108
170+from the date of the final judicial decision to file an action 109
171+to contest such altered or changed assessment pursuant to s. 110
172+194.171(1), and the provisions of s. 194.171(2) may shall not 111
173+bar such action. 112
174+ Section 3. This act shall take effect July 1, 2022. 113