FL
Florida House Bill H1131

Florida 2023 Regular Session

Florida House Bill H1131 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 tax administration; 2
1616 amending s. 193.122, F.S.; revising the timeframe 3
1717 under which certain appeals of value adjustment board 4
1818 decisions must be filed by a property appraiser under 5
1919 certain circumstances; amending s. 193.155, F.S.; 6
2020 specifying when erroneous assessments of homestead 7
2121 property must be corrected; deleting a calculation of 8
2222 back taxes; specifying that certain erroneous property 9
2323 assessments may, rather than must, be corrected in a 10
24-specified manner; amending s. 194.032, F.S.; adding 11
25-appeals for which a value adjustment board must meet 12
26-to hear; providing an effective date. 13
27- 14
28-Be It Enacted by the Legislature of the State of Flori da: 15
29- 16
30- Section 1. Subsection (4) of section 193.122, Florida 17
31-Statutes, is amended to read: 18
32- 193.122 Certificates of value adjustment board and 19
33-property appraiser; extensions on the assessment rolls. — 20
34- (4) An appeal of a value adjustment board decision 21
35-pursuant to s. 194.036(1)(a) or (b) by the property appraiser 22
36-shall be filed prior to extension of the tax roll under 23
37-subsection (2) or, if the roll was extended pursuant to s. 24
38-197.323, within 30 days after the date a decision is rendered 25
24+specified manner; amending ss. 193.1554 and 193.1555, 11
25+F.S.; adding circumstances under which there is no 12
26+change of ownership for purposes of an assessment 13
27+limitation on nonhomestead residential property or 14
28+certain nonresidential real property, respectively; 15
29+specifying when erroneous property assess ments must be 16
30+corrected; deleting a calculation of back taxes; 17
31+providing that a taxpayer receiving an erroneously 18
32+granted property assessment limitation need not pay 19
33+the unpaid taxes, penalties, or interest; providing 20
34+construction and retroactive applicabi lity; amending 21
35+s. 194.011, F.S.; authorizing a taxpayer to appeal the 22
36+amount of a homestead assessment limitation difference 23
37+with the value adjustment board; specifying 24
38+requirements for the petition for appeal; amending s. 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-concerning such assessment by the value adjustment board of 26
52-recertification under subsection (3) . The roll may be certified 27
53-by the property appraiser prior to an appeal being filed 28
54-pursuant to s. 194.036(1)(c), but such appeal shall be filed 29
55-within 20 days after receipt of the decision of the department 30
56-relative to further judicial proceedings. 31
57- Section 2. Subsections (9) and (10) of section 193.155, 32
58-Florida Statutes, are amended to read: 33
59- 193.155 Homestead assessments. —Homestead property shall be 34
60-assessed at just value as of January 1, 1994. Property receiving 35
61-the homestead exemption after January 1, 1994, shall be assessed 36
62-at just value as of January 1 of the year in which the property 37
63-receives the exemption unless the provisions of subsection (8) 38
64-apply. 39
65- (9) Erroneous assessments of homestead property assessed 40
66-under this section may be corrected in the following manner: 41
67- (a) If errors are made in arriving at any assessment under 42
68-this section due to a material mistake of fact concerning an 43
69-essential characteristic of the property, the just value and 44
70-assessed value must be recalculated beginning in the year such 45
71-mistake is discovered for every such year, including the year in 46
72-which the mistake occurred . 47
73- (b) If changes, additions, or improvements are not 48
74-assessed at just value as of the first January 1 after they were 49
75-substantially completed, the property appraiser shall determine 50
51+194.032, F.S.; adding appeals for which a value 26
52+adjustment board must meet to hear; amending s. 27
53+194.036, F.S.; revising, for counties above a 28
54+specified population threshold, a condition under 29
55+which a property appraiser may appeal a decision of 30
56+the value adjustment board; amending s. 196.0 11, F.S.; 31
57+providing that a taxpayer need not pay unpaid taxes, 32
58+penalties, or interest for erroneously granted 33
59+exemptions for which annual application or statement 34
60+requirements are waived; providing an effective date. 35
61+ 36
62+Be It Enacted by the Legislature of the State of Florida: 37
63+ 38
64+ Section 1. Subsection (4) of section 193.122, Florida 39
65+Statutes, is amended to read: 40
66+ 193.122 Certificates of value adjustment board and 41
67+property appraiser; extensions on the assessment rolls. — 42
68+ (4) An appeal of a value adju stment board decision 43
69+pursuant to s. 194.036(1)(a) or (b) by the property appraiser 44
70+shall be filed prior to extension of the tax roll under 45
71+subsection (2) or, if the roll was extended pursuant to s. 46
72+197.323, within 30 days after the date a decision is rend ered 47
73+concerning such assessment by the value adjustment board of 48
74+recertification under subsection (3) . The roll may be certified 49
75+by the property appraiser prior to an appeal being filed 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-the just value for such changes, additions, or improvements for 51
89-the year they were substantially completed. Assessments for 52
90-subsequent years, beginning in the year such mistake is 53
91-discovered, shall be corrected, applying this section if 54
92-applicable. 55
93- (c) If back taxes are due pursuant to s. 193.092, the 56
94-corrections made pursuant to this subsection shall be used to 57
95-calculate such back taxes. 58
96- (10) If the property appraiser determines that for any 59
97-year or years within the prior 10 years a person who was not 60
98-entitled to the homestead property assessment limitation granted 61
99-under this section was granted the homestead property assessment 62
100-limitation, the property appraiser making such determination 63
101-shall serve upon the owner a notice of intent to record in the 64
102-public records of the county a notice of tax lien against any 65
103-property owned by that person in the county, and such property 66
104-must be identified in the notice of tax lien. Such property that 67
105-is situated in this state is subject to the unpaid taxes, plus a 68
106-penalty of 50 percent of the unpaid taxes for each year and 15 69
107-percent interest per annum. However, when a person entitled to 70
108-exemption pursuant to s. 196.031 inadvertently receives the 71
109-limitation pursuant to this section following a change of 72
110-ownership, or if the property appraiser improperly grants the 73
111-property assessment limitation as a result of an error, 74
112-including, but not limited to, a cleri cal mistake or an 75
88+pursuant to s. 194.036(1)(c), but such appeal shall be filed 51
89+within 20 days after receipt of the decision of the department 52
90+relative to further judicial proceedings. 53
91+ Section 2. Subsections (9) and (10) of section 193.155, 54
92+Florida Statutes, are amended to read: 55
93+ 193.155 Homestead assessments. —Homestead property shall be 56
94+assessed at just value as of January 1, 1994. Property receiving 57
95+the homestead exemption after January 1, 1994, shall be assessed 58
96+at just value as of January 1 of the year in which the property 59
97+receives the exemption unless the provisions of subsection (8) 60
98+apply. 61
99+ (9) Erroneous assessments of homestead property assessed 62
100+under this section may be corrected in the following manner: 63
101+ (a) If errors are made in arriving at any assessment under 64
102+this section due to a material mistake of fact concerning an 65
103+essential characteristic of the property, the just value and 66
104+assessed value must be recalculated beginning in the year such 67
105+mistake is discovered for every such year, including the year in 68
106+which the mistake occurred . 69
107+ (b) If changes, additions, or improvements are not 70
108+assessed at just value as of the first January 1 after they were 71
109+substantially completed, the property appraiser shall determine 72
110+the just value for such changes, additions, or improvements for 73
111+the year they were substantially completed. Assessments for 74
112+subsequent years, beginning in the year such mistake is 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-omission, the assessment of such property may must be corrected 76
126-as provided in paragraph (9)(a), and the person need not pay the 77
127-unpaid taxes, penalties, or interest. Before a lien may be 78
128-filed, the person or entity so notified must be gi ven 30 days to 79
129-pay the taxes and any applicable penalties and interest. If the 80
130-property appraiser improperly grants the property assessment 81
131-limitation as a result of a clerical mistake or an omission, the 82
132-person or entity improperly receiving the property assessment 83
133-limitation may not be assessed a penalty or interest. 84
134- Section 3. Paragraph (a) of subsection (1) of section 85
135-194.032, Florida Statutes, is amended to read: 86
136- 194.032 Hearing purposes; timetable. — 87
137- (1)(a) The value adjustment board shall meet not earlier 88
138-than 30 days and not later than 60 days after the mailing of the 89
139-notice provided in s. 194.011(1); however, no board hearing 90
140-shall be held before approval of all or any part of the 91
141-assessment rolls by the Department of Revenue. The board shall 92
142-meet for the following purposes: 93
143- 1. Hearing petitions relating to assessments filed 94
144-pursuant to s. 194.011(3). 95
145- 2. Hearing complaints relating to homestead exemptions as 96
146-provided for under s. 196.151. 97
147- 3. Hearing appeals from exemptions denied, or dis putes 98
148-arising from exemptions granted, upon the filing of exemption 99
149-applications under s. 196.011. 100
125+discovered, shall be corrected, applying this section if 76
126+applicable. 77
127+ (c) If back taxes are due pursuant to s. 193.092, the 78
128+corrections made pursuant to this subsection shall be used to 79
129+calculate such back taxes. 80
130+ (10) If the property appraiser determines that for any 81
131+year or years within the prior 10 years a person who was not 82
132+entitled to the homestead property assessment limitation granted 83
133+under this section was granted the homestead property assessment 84
134+limitation, the property appraiser making such determination 85
135+shall serve upon the owner a notice of intent to record in the 86
136+public records of the county a notice of tax lien against any 87
137+property owned by that person in the county, and such prope rty 88
138+must be identified in the notice of tax lien. Such property that 89
139+is situated in this state is subject to the unpaid taxes, plus a 90
140+penalty of 50 percent of the unpaid taxes for each year and 15 91
141+percent interest per annum. However, when a person entitled to 92
142+exemption pursuant to s. 196.031 inadvertently receives the 93
143+limitation pursuant to this section following a change of 94
144+ownership, or if the property appraiser improperly grants the 95
145+property assessment limitation as a result of an error, 96
146+including, but not limited to, a clerical mistake or an 97
147+omission, the assessment of such property may must be corrected 98
148+as provided in paragraph (9)(a), and the person need not pay the 99
149+unpaid taxes, penalties, or interest. Before a lien may be 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- 4. Hearing appeals concerning ad valorem tax deferrals and 101
163-classifications. 102
164- 5. Hearing appeals from determinations that a change of 103
165-ownership under s. 19 3.155(3), a change of ownership or control 104
166-under s. 193.1554(5) or s. 193.1555(5), or a qualifying 105
167-improvement under s. 193.1555(5) has occurred. 106
168- 6. Hearing appeals concerning the validity or amount, or 107
169-both, of assessments created under s. 193.092. 108
170- 7. Hearing appeals on the issue of whether a tangible 109
171-personal property return as required under s. 193.052 was timely 110
172-filed so as to allow such assessment to be contested at the 111
173-value adjustment board, and to waive penalties imposed under s. 112
174-193.072. 113
175- Section 4. This act shall take effect January 1, 2024. 114
162+filed, the person or entity so notified must be given 30 days to 101
163+pay the taxes and any applicable penalties and interest. If the 102
164+property appraiser improperly grants the property assessment 103
165+limitation as a result of a clerical mistake or an omission, the 104
166+person or entity improperly r eceiving the property assessment 105
167+limitation may not be assessed a penalty or interest. 106
168+ Section 3. Present paragraph (d) of subsection (5) of 107
169+section 193.1554, Florida Statutes, is redesignated as paragraph 108
170+(e), a new paragraph (d) is added to that subs ection, and 109
171+subsections (9) and (10) of that section are amended, to read: 110
172+ 193.1554 Assessment of nonhomestead residential property. — 111
173+ (5) Except as provided in this subsection, property 112
174+assessed under this section shall be assessed at just value as 113
175+of January 1 of the year following a change of ownership or 114
176+control. Thereafter, the annual changes in the assessed value of 115
177+the property are subject to the limitations in subsections (3) 116
178+and (4). For purpose of this section, a change of ownership or 117
179+control means any sale, foreclosure, transfer of legal title or 118
180+beneficial title in equity to any person, or the cumulative 119
181+transfer of control or of more than 50 percent of the ownership 120
182+of the legal entity that owned the property when it was most 121
183+recently assessed at just value, except as provided in this 122
184+subsection. There is no change of ownership if: 123
185+ (d) The transfer is between an individual or individuals 124
186+and an entity, or between legal entities, which results solely 125
187+
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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+in a change in the method of holding title to the real property 126
200+and there is no cumulative transfer of control of more than 50 127
201+percent of the ownership. 128
202+ (9) Erroneous assessments of nonhomestead residential 129
203+property assessed under this section may be corrected in the 130
204+following manner: 131
205+ (a) If errors are made in arriving at any assessment under 132
206+this section due to a material mistake of fact concerning an 133
207+essential characteristic of the property, the just value and 134
208+assessed value must be recalculated beginning in the year such 135
209+mistake is discovered for every such year, including the year in 136
210+which the mistake occurred . 137
211+ (b) If changes, additions, or improvements are not 138
212+assessed at just value as of the first January 1 after they were 139
213+substantially completed, the property appraiser shall determ ine 140
214+the just value for such changes, additions, or improvements for 141
215+the year they were substantially completed. Assessments for 142
216+subsequent years, beginning in the year such mistake is 143
217+discovered, shall be corrected, applying this section if 144
218+applicable. 145
219+ (c) If back taxes are due pursuant to s. 193.092, the 146
220+corrections made pursuant to this subsection shall be used to 147
221+calculate such back taxes. 148
222+ (10) If the property appraiser determines that for any 149
223+year or years within the prior 10 years a person or entit y who 150
224+
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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+was not entitled to the property assessment limitation granted 151
237+under this section was granted the property assessment 152
238+limitation, the property appraiser making such determination 153
239+shall serve upon the owner a notice of intent to record in the 154
240+public records of the county a notice of tax lien against any 155
241+property owned by that person or entity in the county, and such 156
242+property must be identified in the notice of tax lien. Such 157
243+property that is situated in this state is subject to the unpaid 158
244+taxes, plus a penalty of 50 percent of the unpaid taxes for each 159
245+year and 15 percent interest per annum. However, if the 160
246+assessment limitation is granted as a result of an error by the 161
247+property appraiser, including, but not limited to, a clerical 162
248+mistake or an omission , the taxpayer need not pay the unpaid 163
249+taxes, penalties, or interest. Before a lien may be filed, the 164
250+person or entity so notified must be given 30 days to pay the 165
251+taxes and any applicable penalties and interest. If the property 166
252+appraiser improperly grants the property assessment limitation 167
253+as a result of a clerical mistake or an omission, the person or 168
254+entity improperly receiving the property assessment limitation 169
255+may not be assessed a penalty or interest. 170
256+ Section 4. Paragraph (b) of subsection (5) and subsections 171
257+(9) and (10) of section 193.1555, Florida Statutes, are amended 172
258+to read: 173
259+ 193.1555 Assessment of certain residential and 174
260+nonresidential real property. — 175
261+
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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+ (5) Except as provided in this subsection, property 176
274+assessed under this section shall be assessed at just value as 177
275+of January 1 of the year following a qualifying improvement or 178
276+change of ownership or control. Thereafter, the annual changes 179
277+in the assessed value of the property are subject to the 180
278+limitations in subsections (3) and (4). For pu rpose of this 181
279+section: 182
280+ (b) A change of ownership or control means any sale, 183
281+foreclosure, transfer of legal title or beneficial title in 184
282+equity to any person, or the cumulative transfer of control or 185
283+of more than 50 percent of the ownership of the legal e ntity 186
284+that owned the property when it was most recently assessed at 187
285+just value, except as provided in this subsection. There is no 188
286+change of ownership if: 189
287+ 1. The transfer of title is to correct an error. 190
288+ 2. The transfer is between legal and equitable t itle. 191
289+ 3. The transfer is between an individual or individuals 192
290+and an entity, or between legal entities, which results solely 193
291+in a change in the method of holding title to the real property 194
292+and there is no cumulative transfer of control of more than 50 195
293+percent of the ownership. 196
294+ 4. For a publicly traded company, the cumulative transfer 197
295+of more than 50 percent of the ownership of the entity that owns 198
296+the property occurs through the buying and selling of shares of 199
297+the company on a public exchange. This exce ption does not apply 200
298+
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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 a transfer made through a merger with or acquisition by 201
311+another company, including acquisition by acquiring outstanding 202
312+shares of the company. 203
313+ (9) Erroneous assessments of nonresidential real property 204
314+assessed under this section m ay be corrected in the following 205
315+manner: 206
316+ (a) If errors are made in arriving at any assessment under 207
317+this section due to a material mistake of fact concerning an 208
318+essential characteristic of the property, the just value and 209
319+assessed value must be recalcula ted beginning in the year such 210
320+mistake is discovered for every such year, including the year in 211
321+which the mistake occurred . 212
322+ (b) If changes, additions, or improvements are not 213
323+assessed at just value as of the first January 1 after they were 214
324+substantially completed, the property appraiser shall determine 215
325+the just value for such changes, additions, or improvements for 216
326+the year they were substantially completed. Assessments for 217
327+subsequent years, beginning in the year such mistake is 218
328+discovered, shall be corrected, applying this section if 219
329+applicable. 220
330+ (c) If back taxes are due pursuant to s. 193.092, the 221
331+corrections made pursuant to this subsection shall be used to 222
332+calculate such back taxes. 223
333+ (10) If the property appraiser determines that for any 224
334+year or years within the prior 10 years a person or entity who 225
335+
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347+was not entitled to the property assessment limitation granted 226
348+under this section was granted the property assessment 227
349+limitation, the property appraiser making such determination 228
350+shall serve upon the owne r a notice of intent to record in the 229
351+public records of the county a notice of tax lien against any 230
352+property owned by that person or entity in the county, and such 231
353+property must be identified in the notice of tax lien. Such 232
354+property that is situated in thi s state is subject to the unpaid 233
355+taxes, plus a penalty of 50 percent of the unpaid taxes for each 234
356+year and 15 percent interest per annum. However, if the 235
357+assessment limitation is granted as a result of an error by the 236
358+property appraiser, including, but not limited to, a clerical 237
359+mistake or an omission, the taxpayer need not pay the unpaid 238
360+taxes, penalties, or interest. Before a lien may be filed, the 239
361+person or entity so notified must be given 30 days to pay the 240
362+taxes and any applicable penalties and interes t. If the property 241
363+appraiser improperly grants the property assessment limitation 242
364+as a result of a clerical mistake or an omission, the person or 243
365+entity improperly receiving the property assessment limitation 244
366+may not be assessed a penalty or interest. 245
367+ Section 5. The amendments made by this act to ss. 246
368+193.1554(5) and 193.1555(5)(b), Florida Statutes, are intended 247
369+to be remedial and clarifying in nature and apply retroactively, 248
370+but do not provide a basis for an assessment of any tax or 249
371+create a right to a refund of any tax paid before the effective 250
372+
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380+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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384+date of this act. 251
385+ Section 6. Present paragraphs (a) through (e) of 252
386+subsection (6) of section 194.011, Florida Statutes, are 253
387+redesignated as paragraphs (b) through (f), respectively, and a 254
388+new paragraph (a) is added to that subsection, to read: 255
389+ 194.011 Assessment notice; objections to assessments. — 256
390+ (6) The following provisions apply to petitions to the 257
391+value adjustment board concerning the assessment of homestead 258
392+property at less than just value under s. 1 93.155(8): 259
393+ (a) If the taxpayer does not agree with the amount of the 260
394+assessment limitation difference for which the taxpayer 261
395+qualifies as stated by the property appraiser, the taxpayer may 262
396+appeal the amount of assessment limitation difference. The 263
397+appeal must be filed as an appeal of the new homestead property 264
398+to which the contested assessment limitation difference has been 265
399+applied and must be filed in the tax year in which the 266
400+assessment limitation difference is first applied to the new 267
401+homestead property. 268
402+ Section 7. Paragraph (a) of subsection (1) of section 269
403+194.032, Florida Statutes, is amended to read: 270
404+ 194.032 Hearing purposes; timetable. — 271
405+ (1)(a) The value adjustment board shall meet not earlier 272
406+than 30 days and not later than 60 days after the mailing of the 273
407+notice provided in s. 194.011(1); however, no board hearing 274
408+shall be held before approval of all or any part of the 275
409+
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417+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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419+
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421+assessment rolls by the Department of Revenue. The board shall 276
422+meet for the following purposes: 277
423+ 1. Hearing petitions relat ing to assessments filed 278
424+pursuant to s. 194.011(3). 279
425+ 2. Hearing complaints relating to homestead exemptions as 280
426+provided for under s. 196.151. 281
427+ 3. Hearing appeals from exemptions denied, or disputes 282
428+arising from exemptions granted, upon the filing of exemption 283
429+applications under s. 196.011. 284
430+ 4. Hearing appeals concerning ad valorem tax deferrals and 285
431+classifications. 286
432+ 5. Hearing appeals from determinations that a change of 287
433+ownership under s. 193.155(3), a change of ownership or control 288
434+under s. 193.1554(5) or s. 193.1555(5), or a qualifying 289
435+improvement under s. 193.1555(5) has occurred. 290
436+ 6. Hearing appeals concerning the validity or amount, or 291
437+both, of assessments created under s. 193.092. 292
438+ 7. Hearing appeals on the issue of whether a tangible 293
439+personal property return as required under s. 193.052 was timely 294
440+filed so as to allow such assessment to be contested at the 295
441+value adjustment board, and to waive penalties imposed under s. 296
442+193.072. 297
443+ Section 8. Subsection (1) of section 194.036, Florida 298
444+Statutes, is amended to read: 299
445+ 194.036 Appeals.—Appeals of the decisions of the board 300
446+
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454+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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456+
457+
458+shall be as follows: 301
459+ (1) If the property appraiser disagrees with the decision 302
460+of the board, he or she may appeal the decision to the circuit 303
461+court if one or more of the fol lowing criteria are met: 304
462+ (a) The property appraiser determines and affirmatively 305
463+asserts in any legal proceeding that there is a specific 306
464+constitutional or statutory violation, or a specific violation 307
465+of administrative rules, in the decision of the board , except 308
466+that nothing herein shall authorize the property appraiser to 309
467+institute any suit to challenge the validity of any portion of 310
468+the constitution or of any duly enacted legislative act of this 311
469+state.; 312
470+ (b)1. In counties with a population of 75,000 or less, 313
471+there is a variance from the property appraiser's assessed value 314
472+in excess of the following: 15 percent variance from any 315
473+assessment of $50,000 or less; 10 percent variance from any 316
474+assessment in excess of $50,000 but not in excess of $500,000; 317
475+7.5 percent variance from any assessment in excess of $500,000 318
476+but not in excess of $1 million; or 5 percent variance from any 319
477+assessment in excess of $1 million . 320
478+ 2. In counties with a population of more than 75,000, 321
479+there is a variance from the property app raiser's assessed value 322
480+in excess of the following: 30 percent variance from any 323
481+assessment of $50,000 or less; 20 percent variance from any 324
482+assessment in excess of $50,000 but not in excess of $500,000; 325
483+
484+HB 1131 2023
485+
486+
487+
488+CODING: Words stricken are deletions; words underlined are additions.
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491+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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493+
494+
495+17.5 percent variance from any assessment in excess of $500,000 326
496+but not in excess of $1 million; or 15 percent variance from any 327
497+assessment in excess of $1 million. ; or 328
498+ (c) There is an assertion by the property appraiser to the 329
499+Department of Revenue that there exists a consistent and 330
500+continuous violation of the intent of the law or administrative 331
501+rules by the value adjustment board in its decisions. The 332
502+property appraiser shall notify the department of those portions 333
503+of the tax roll for which the assertion is made. The department 334
504+shall thereupon notify the clerk of the board who shall, within 335
505+15 days of the notification by the department, send the written 336
506+decisions of the board to the department. Within 30 days of the 337
507+receipt of the decisions by the department, the department shall 338
508+notify the property appra iser of its decision relative to 339
509+further judicial proceedings. If the department finds upon 340
510+investigation that a consistent and continuous violation of the 341
511+intent of the law or administrative rules by the board has 342
512+occurred, it shall so inform the property appraiser, who may 343
513+thereupon bring suit in circuit court against the value 344
514+adjustment board for injunctive relief to prohibit continuation 345
515+of the violation of the law or administrative rules and for a 346
516+mandatory injunction to restore the tax roll to its ju st value 347
517+in such amount as determined by judicial proceeding. However, 348
518+when a final judicial decision is rendered as a result of an 349
519+appeal filed pursuant to this paragraph which alters or changes 350
520+
521+HB 1131 2023
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525+CODING: Words stricken are deletions; words underlined are additions.
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528+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
529+
530+
531+
532+an assessment of a parcel of property of any taxpayer not a 351
533+party to such procedure, such taxpayer shall have 60 days from 352
534+the date of the final judicial decision to file an action to 353
535+contest such altered or changed assessment pursuant to s. 354
536+194.171(1), and the provisions of s. 194.171(2) shall not bar 355
537+such action. 356
538+ Section 9. Paragraph (a) of subsection (9) of section 357
539+196.011, Florida Statutes, is amended to read: 358
540+ 196.011 Annual application required for exemption. — 359
541+ (9)(a) A county may, at the request of the property 360
542+appraiser and by a majority vote of its go verning body, waive 361
543+the requirement that an annual application or statement be made 362
544+for exemption of property within the county after an initial 363
545+application is made and the exemption granted. The waiver under 364
546+this subsection of the annual application or st atement 365
547+requirement applies to all exemptions under this chapter except 366
548+the exemption under s. 196.1995. Notwithstanding such waiver, 367
549+refiling of an application or statement shall be required when 368
550+any property granted an exemption is sold or otherwise disp osed 369
551+of, when the ownership changes in any manner, when the applicant 370
552+for homestead exemption ceases to use the property as his or her 371
553+homestead, or when the status of the owner changes so as to 372
554+change the exempt status of the property. In its deliberation s 373
555+on whether to waive the annual application or statement 374
556+requirement, the governing body shall consider the possibility 375
557+
558+HB 1131 2023
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561+
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565+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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567+
568+
569+of fraudulent exemption claims which may occur due to the waiver 376
570+of the annual application requirement. The owner of any property 377
571+granted an exemption who is not required to file an annual 378
572+application or statement shall notify the property appraiser 379
573+promptly whenever the use of the property or the status or 380
574+condition of the owner changes so as to change the exempt status 381
575+of the property. If any property owner fails to so notify the 382
576+property appraiser and the property appraiser determines that 383
577+for any year within the prior 10 years the owner was not 384
578+entitled to receive such exemption, the owner of the property is 385
579+subject to the taxes exempt ed as a result of such failure plus 386
580+15 percent interest per annum and a penalty of 50 percent of the 387
581+taxes exempted. However, if such exemption is granted as a 388
582+result of an error by the property appraiser, including, but not 389
583+limited to, a clerical mistake or an omission, the taxpayer need 390
584+not pay the unpaid taxes, penalties, or interest. Except for 391
585+homestead exemptions controlled by s. 196.161, the property 392
586+appraiser making such determination shall record in the public 393
587+records of the county a notice of tax lien against any property 394
588+owned by that person or entity in the county, and such property 395
589+must be identified in the notice of tax lien. Such property is 396
590+subject to the payment of all taxes and penalties. Such lien 397
591+when filed shall attach to any property, i dentified in the 398
592+notice of tax lien, owned by the person who illegally or 399
593+improperly received the exemption. If such person no longer owns 400
594+
595+HB 1131 2023
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602+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
603+
604+
605+
606+property in that county but owns property in some other county 401
607+or counties in the state, the property appraiser shall record a 402
608+notice of tax lien in such other county or counties, identifying 403
609+the property owned by such person or entity in such county or 404
610+counties, and it shall become a lien against such property in 405
611+such county or counties. 406
612+ Section 10. This act shall t ake effect January 1, 2024. 407