FL
Florida House Bill H1387

Florida 2022 Regular Session

Florida House Bill H1387 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 determinations for tax exemptions; 2
16-amending s. 196.012, F.S.; revising circumstances 3
17-under which certain aircraft operations are deemed to 4
18-serve a governmental, municipal, or public purpose or 5
19-function; amending s. 196.199, F.S.; revising 6
20-provisions to provide that certain leasehold interests 7
21-in governmental property that have been determined to 8
22-be exempt from ad valorem taxation remain so fo r the 9
23-duration of the lease; providing an effective date. 10
24- 11
25-Be It Enacted by the Legislature of the State of Florida: 12
26- 13
27- Section 1. Subsection (6) of section 196.012, Florida 14
28-Statutes, is amended to read: 15
29- 196.012 Definitions. —For the purpose of this chapter, the 16
30-following terms are defined as follows, except where the context 17
31-clearly indicates otherwise: 18
32- (6) Governmental, municipal, or public purpose or function 19
33-is shall be deemed to be served or performed when the lessee 20
34-under any leasehold intere st created in property of the United 21
35-States, the state or any of its political subdivisions, or any 22
36-municipality, agency, special district, authority, or other 23
37-public body corporate of the state is demonstrated to perform a 24
38-function or serve a governmental purpose which could properly be 25
16+amending s. 194.034, F.S.; specifying actions the 3
17+value adjustment board must take after a special 4
18+magistrate has issued recommendations regarding 5
19+certain assessment petitions; amending s. 194.036, 6
20+F.S.; prohibiting a property appraiser from 7
21+challenging the validity of certain decisions of the 8
22+value adjustment board; amending s. 196.012, F.S.; 9
23+revising circumstances under which certain aircraft 10
24+operations are deemed to serve a governmental, 11
25+municipal, or public purpose or function; amending s. 12
26+196.199, F.S.; revising provisions to provide that 13
27+certain leasehold interests in governmental property 14
28+that have been determined to be exempt from ad valorem 15
29+taxation remain so for the duration of the lease; 16
30+providing an effective date. 17
31+ 18
32+Be It Enacted by the Legislature of the State of Florida: 19
33+ 20
34+ Section 1. Subsection (2) of section 194.034, Florida 21
35+Statutes, is amended to read: 22
36+ 194.034 Hearing procedures; rules. — 23
37+ (2) In each case, except if the complaint is withdrawn by 24
38+the petitioner or if the complaint is acknowledged as correct by 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-performed or served by an appropriate governmental unit or which 26
52-is demonstrated to perform a function or serve a purpose which 27
53-would otherwise be a valid subject for the allocation of public 28
54-funds. For purposes of the prec eding sentence, an activity 29
55-undertaken by a lessee which is permitted under the terms of its 30
56-lease of real property designated as an aviation area on an 31
57-airport layout plan which has been approved by the Federal 32
58-Aviation Administration and which real prope rty is used for the 33
59-administration, operation, business offices and activities 34
60-related specifically thereto in connection with the conduct of 35
61-an aircraft full service fixed base operation which provides 36
62-goods and services to the general aviation public in the 37
63-promotion of air commerce is shall be deemed an activity that is 38
64-part of the administration of the airport and which serves an 39
65-essential a governmental, municipal, or public purpose or 40
66-function which would otherwise be a valid subject for the 41
67-allocation of public funds. Any activity undertaken by a lessee 42
68-which is permitted under the terms of its lease of real property 43
69-designated as a public airport as defined in s. 332.004(14) by 44
70-municipalities, agencies, special districts, authorities, or 45
71-other public bodies corporate and public bodies politic of the 46
72-state, a spaceport as defined in s. 331.303, or which is located 47
73-in a deepwater port identified in s. 403.021(9)(b) and owned by 48
74-one of the foregoing governmental units, subject to a leasehold 49
75-or other possessory interest of a nongovernmental lessee that is 50
51+the property appraiser or the Department of Revenue , the value 26
52+adjustment board shall render a written decision. All such 27
53+decisions shall be issued within 20 calendar days after the last 28
54+day the board is in session under s. 194.032. The decision of 29
55+the board must contain findings of fact and conclusions of law 30
56+and must include reasons for upholding or overturning the 31
57+determination of the property appraiser. Findings of fact must 32
58+be based on admitted evidence or a lack thereof. If a special 33
59+magistrate has been appointed, the recommendations of the 34
60+special magistrate shall be co nsidered by the board . The board 35
61+must accept the recommendations without modification, accept the 36
62+recommendations with modifications, or reject the modifications . 37
63+The clerk, upon issuance of a decision, shall, on a form 38
64+provided by the Department of Revenu e, notify each taxpayer and 39
65+the property appraiser of the decision of the board. This 40
66+notification shall be by first -class mail or by electronic means 41
67+if selected by the taxpayer on the originally filed petition. If 42
68+requested by the Department of Revenue, the clerk shall provide 43
69+to the department a copy of the decision or information relating 44
70+to the tax impact of the findings and results of the board as 45
71+described in s. 194.037 in the manner and form requested. 46
72+ Section 2. Paragraph (a) of subsection (1) of section 47
73+194.036, Florida Statutes, is amended to read: 48
74+ 194.036 Appeals.—Appeals of the decisions of the board 49
75+shall be as follows: 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-deemed to perform an aviation, airport, aerospace, maritime, or 51
89-port purpose or operation required for the operation of such 52
90-facility is shall be deemed an activity that is part of the 53
91-administration of the airport, spaceport, or deepwater port and 54
92-serves an essential a governmental, municipal, or public purpose 55
93-which would otherwise be a valid subject for the allocation of 56
94-public funds. The use by a lessee, licensee, or management 57
95-company of real propert y or a portion thereof as a convention 58
96-center, visitor center, sports facility with permanent seating, 59
97-concert hall, arena, stadium, park, or beach is deemed a use 60
98-that serves a governmental, municipal, or public purpose or 61
99-function when access to the prop erty is open to the general 62
100-public with or without a charge for admission. If property 63
101-deeded to a municipality by the United States is subject to a 64
102-requirement that the Federal Government, through a schedule 65
103-established by the Secretary of the Interior, d etermine that the 66
104-property is being maintained for public historic preservation, 67
105-park, or recreational purposes and if those conditions are not 68
106-met the property will revert back to the Federal Government, 69
107-then such property shall be deemed to serve a munic ipal or 70
108-public purpose. The term "governmental purpose" also includes a 71
109-direct use of property on federal lands in connection with the 72
110-Federal Government's Space Exploration Program or spaceport 73
111-activities as defined in s. 212.02(22). Real property and 74
112-tangible personal property owned by the Federal Government or 75
88+ (1) If the property appraiser disagrees with the decision 51
89+of the board, he or she may appeal the decision to the circu it 52
90+court if one or more of the following criteria are met: 53
91+ (a) The property appraiser determines and affirmatively 54
92+asserts in any legal proceeding that there is a specific 55
93+constitutional or statutory violation, or a specific violation 56
94+of administrative rules, in the decision of the board, except 57
95+that nothing herein shall authorize the property appraiser to 58
96+institute any suit to challenge the validity of any portion of 59
97+the constitution, or of any duly enacted legislative act of this 60
98+state, or any board decision in which a statutory exemption was 61
99+found to apply to a parcel of property ; 62
100+ Section 3. Subsection (6) of section 196.012, Florida 63
101+Statutes, is amended to read: 64
102+ 196.012 Definitions. —For the purpose of this chapter, the 65
103+following terms are defined as follows, except where the context 66
104+clearly indicates otherwise: 67
105+ (6) Governmental, municipal, or public purpose or function 68
106+is shall be deemed to be served or performed when the lessee 69
107+under any leasehold interest created in property of the United 70
108+States, the state or any of its political subdivisions, or any 71
109+municipality, agency, special district, authority, or other 72
110+public body corporate of the state is demonstrated to perform a 73
111+function or serve a governmental purpose which could properly be 74
112+performed or served by an appropriate governmental unit or which 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-Space Florida and used for defense and space exploration 76
126-purposes or which is put to a use in support thereof shall be 77
127-deemed to perform an essential national governmental purpose and 78
128-shall be exempt. "Owned by the lessee" as used in this chapter 79
129-does not include personal property, buildings, or other real 80
130-property improvements used for the administration, operation, 81
131-business offices and activities related specifically thereto in 82
132-connection with the conduct of an aircraft full service fixed 83
133-based operation which provides goods and services to the general 84
134-aviation public in the promotion of air commerce provided that 85
135-the real property is designated as an aviation area on an 86
136-airport layout plan approve d by the Federal Aviation 87
137-Administration. For purposes of determination of "ownership," 88
138-buildings and other real property improvements which will revert 89
139-to the airport authority or other governmental unit upon 90
140-expiration of the term of the lease shall be d eemed "owned" by 91
141-the governmental unit and not the lessee. Providing two -way 92
142-telecommunications services to the public for hire by the use of 93
143-a telecommunications facility, as defined in s. 364.02(14), and 94
144-for which a certificate is required under chapter 364 does not 95
145-constitute an exempt use for purposes of s. 196.199, unless the 96
146-telecommunications services are provided by the operator of a 97
147-public-use airport, as defined in s. 332.004, for the operator's 98
148-provision of telecommunications services for the air port or its 99
149-tenants, concessionaires, or licensees, or unless the 100
125+is demonstrated to perform a function or serve a purpose which 76
126+would otherwise be a valid subject for the allocation of public 77
127+funds. For purposes of the preceding sentence, an activity 78
128+undertaken by a lessee which is permitted under the terms of its 79
129+lease of real property designated as an aviation area on an 80
130+airport layout plan which has been approved by the Federal 81
131+Aviation Administration and which real property is used for the 82
132+administration, opera tion, business offices and activities 83
133+related specifically thereto in connection with the conduct of 84
134+an aircraft full service fixed base operation which provides 85
135+goods and services to the general aviation public in the 86
136+promotion of air commerce is shall be deemed an activity that is 87
137+part of the administration of the airport and which serves an 88
138+essential a governmental, municipal, or public purpose or 89
139+function which would otherwise be a valid subject for the 90
140+allocation of public funds . Any activity undertake n by a lessee 91
141+which is permitted under the terms of its lease of real property 92
142+designated as a public airport as defined in s. 332.004(14) by 93
143+municipalities, agencies, special districts, authorities, or 94
144+other public bodies corporate and public bodies polit ic of the 95
145+state, a spaceport as defined in s. 331.303, or which is located 96
146+in a deepwater port identified in s. 403.021(9)(b) and owned by 97
147+one of the foregoing governmental units, subject to a leasehold 98
148+or other possessory interest of a nongovernmental les see that is 99
149+deemed to perform an aviation, airport, aerospace, maritime, or 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-telecommunications services are provided by a public hospital. 101
163- Section 2. Subsection (5) of section 196.199, Florida 102
164-Statutes, is amended to read: 103
165- 196.199 Government property exemption .— 104
166- (5) Leasehold interests in governmental property are shall 105
167-not be exempt pursuant to this subsection unless an application 106
168-for exemption has been filed on or before March 1 with the 107
169-property appraiser. The property appraiser shall review the 108
170-application and make findings of fact which shall be presented 109
171-to the value adjustment board at its convening, whereupon the 110
172-board shall take appropriate action regarding the application. 111
173-If the property appraiser or the value adjustment board grants 112
174-the exemption in whole or in part is granted, or is established 113
175-by judicial proceeding, it shall remain valid for the duration 114
176-of the lease, including extensions of the lease that were 115
177-contemplated in the original lease, unless the lessee changes 116
178-its use, in which case the lessee shall again submit an 117
179-application for exemption. If the operations of the lessee do 118
180-not change after the exemption is granted, the lessee shall not 119
181-be required to submit any further applications for exemption for 120
182-the duration of the lease, inclu ding extensions thereof that 121
183-were contemplated in the original lease. The requirements set 122
184-forth in s. 196.194 shall apply to all applications made under 123
185-this subsection. 124
186- Section 3. This act shall take effect July 1, 2022. 125
162+port purpose or operation required for the operation of such 101
163+facility is shall be deemed an activity that is part of the 102
164+administration of the airport, spaceport, or deepwater port and 103
165+serves an essential a governmental, municipal, or public purpose 104
166+which would otherwise be a valid subject for the allocation of 105
167+public funds. The use by a lessee, licensee, or management 106
168+company of real property or a portion thereof as a convention 107
169+center, visitor center, sports facility with permanent seating, 108
170+concert hall, arena, stadium, park, or beach is deemed a use 109
171+that serves a governmental, municipal, or public purpose or 110
172+function when access to the property is open to the general 111
173+public with or without a charge for admission. If property 112
174+deeded to a municipality by the United States is subject to a 113
175+requirement that the Federal Government, through a schedule 114
176+established by the Secretary of the Interior, determine that the 115
177+property is being maint ained for public historic preservation, 116
178+park, or recreational purposes and if those conditions are not 117
179+met the property will revert back to the Federal Government, 118
180+then such property shall be deemed to serve a municipal or 119
181+public purpose. The term "governm ental purpose" also includes a 120
182+direct use of property on federal lands in connection with the 121
183+Federal Government's Space Exploration Program or spaceport 122
184+activities as defined in s. 212.02(22). Real property and 123
185+tangible personal property owned by the Fede ral Government or 124
186+Space Florida and used for defense and space exploration 125
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195+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+purposes or which is put to a use in support thereof shall be 126
200+deemed to perform an essential national governmental purpose and 127
201+shall be exempt. "Owned by the lessee" as used in this chapter 128
202+does not include personal property, buildings, or other real 129
203+property improvements used for the administration, operation, 130
204+business offices and activities related specifically thereto in 131
205+connection with the conduct of an aircraft full service fixe d 132
206+based operation which provides goods and services to the general 133
207+aviation public in the promotion of air commerce provided that 134
208+the real property is designated as an aviation area on an 135
209+airport layout plan approved by the Federal Aviation 136
210+Administration. For purposes of determination of "ownership," 137
211+buildings and other real property improvements which will revert 138
212+to the airport authority or other governmental unit upon 139
213+expiration of the term of the lease shall be deemed "owned" by 140
214+the governmental unit an d not the lessee. Providing two -way 141
215+telecommunications services to the public for hire by the use of 142
216+a telecommunications facility, as defined in s. 364.02(14), and 143
217+for which a certificate is required under chapter 364 does not 144
218+constitute an exempt use for purposes of s. 196.199, unless the 145
219+telecommunications services are provided by the operator of a 146
220+public-use airport, as defined in s. 332.004, for the operator's 147
221+provision of telecommunications services for the airport or its 148
222+tenants, concessionaires, or licensees, or unless the 149
223+telecommunications services are provided by a public hospital. 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+ Section 4. Subsection (5) of section 196.199, Florida 151
237+Statutes, is amended to read: 152
238+ 196.199 Government property exemption. — 153
239+ (5) Leasehold interests in governmental property are shall 154
240+not be exempt pursuant to this subsection unless an application 155
241+for exemption has been filed on or before March 1 with the 156
242+property appraiser. The property appraiser shall review the 157
243+application and make findings of fact which shall be presented 158
244+to the value adjustment board at its convening, whereupon the 159
245+board shall take appropriate action regarding the application. 160
246+If the property appraiser or the value adjustment board grants 161
247+the exemption in whole or in part is granted, or is established 162
248+by judicial proceeding, it shall remain valid for the duration 163
249+of the lease, including extensions of the lease that were 164
250+contemplated in the original lease, unless the lessee changes 165
251+its use, in which case the lessee shall again submit an 166
252+application for exemption. If the operations of the lessee do 167
253+not change after the exemption is granted, the lessee shall not 168
254+be required to submit any further applications for exemption for 169
255+the duration of the lease, including extensions thereof that 170
256+were contemplated in the original lease. The requirements set 171
257+forth in s. 196.194 shall apply to all applications made under 172
258+this subsection. 173
259+ Section 5. This act shall take effect July 1, 2022. 174