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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
A bill to be entitled 1
An act relating to property tax administration; 2
providing a short title; amending s. 193.122, F.S.; 3
revising the timeframe under which certain appeals of 4
value adjustment board decisions must be filed by a 5
property appraiser; amending s. 193.155, F.S.; 6
specifying when and how erroneous assessments of 7
property must be corrected; removing a calculation of 8
back taxes; amending s. 193.1554, F.S.; specifying 9
when and how erroneous assessments of certain property 10
must be corrected; removing a calculation of back 11
taxes; amending s. 193.1555, F.S.; specifying when and 12
how erroneous assessments of homestead property must 13
be corrected; removing a calculation of back taxes; 14
amending s. 194.032, F.S.; adding appeals for which a 15
value adjustment board must meet to hear specified 16
appeals; amending s. 196.011, F.S.; providing that 17
taxpayers are not responsible for specified payments 18
in certain circumstances; providing an effectiv e date. 19
20
Be It Enacted by the Legislature of the State of Florida: 21
22
Section 1. This act may be cited as the "Taxpayer 23
Empowerment Act." 24
Section 2. Subsection (4) of section 193.122, Florida 25
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Statutes, is amended to read: 26
193.122 Certificates o f value adjustment board and 27
property appraiser; extensions on the assessment rolls. — 28
(4) An appeal of a value adjustment board decision 29
pursuant to s. 194.036(1)(a) or (b) by the property appraiser 30
shall be filed prior to extension of the tax roll under 31
subsection (2) or, if the roll was extended pursuant to s. 32
197.323, within 30 days after the date a decision is rendered 33
concerning such assessment by the value adjustment board of 34
recertification under subsection (3) . The roll may be certified 35
by the property appraiser prior to an appeal being filed 36
pursuant to s. 194.036(1)(c), but such appeal shall be filed 37
within 20 days after receipt of the decision of the department 38
relative to further judicial proceedings. 39
Section 3. Subsections (9) and (10) of section 193.155, 40
Florida Statutes, are amended to read: 41
193.155 Homestead assessments. —Homestead property shall be 42
assessed at just value as of January 1, 1994. Property receiving 43
the homestead exemption after January 1, 1994, shall be assessed 44
at just value as of January 1 of the year in which the property 45
receives the exemption unless the provisions of subsection (8) 46
apply. 47
(9) Erroneous assessments of homestead property assessed 48
under this section may be corrected in the following manner: 49
(a) If errors are made in arriving at any assessment under 50
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this section due to a material mistake of fact concerning an 51
essential characteristic of the property, the just value and 52
assessed value must be recalculated for every such year, 53
including the year in which the mistake occurred , but the 54
recalculated values shall be first applied to the tax roll in 55
the year the mistake is discovered. Back taxes shall not be due 56
for any year as a result of recalculations under this paragraph . 57
(b) If changes, additions, or im provements are not 58
assessed at just value as of the first January 1 after they were 59
substantially completed, the property appraiser shall determine 60
the just value for such changes, additions, or improvements for 61
the year they were substantially completed. Assessments for 62
subsequent years shall be corrected, applying this section if 63
applicable; provided, however, that if a building permit was 64
required and has not been issued by the county, the assessment 65
may be corrected from the later of the year following 66
substantial completion or 10 years prior. The recalculated 67
values shall be first applied to the tax roll in the year the 68
mistake is discovered. Back taxes shall not be due for any year 69
as a result of recalculations under this paragraph . 70
(c) If back taxes are due pursuant to s. 193.092, the 71
corrections made pursuant to this subsection shall be used to 72
calculate such back taxes. 73
(10) If the property appraiser determines that for any 74
year or years within the prior 10 years a person who was not 75
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entitled to the homestead property assessment limitation granted 76
under this section was granted the homestead property assessment 77
limitation, the property appraiser making such determination 78
shall serve upon the owner a notice of intent to record in the 79
public records of the county a notice of tax lien against any 80
property owned by that person in the county, and such property 81
must be identified in the notice of tax lien. Such property that 82
is situated in this state is subject to the unpaid taxes, plus a 83
penalty of 50 percent of the unpaid taxes for each year and 15 84
percent interest per annum. However, when a person entitled to 85
exemption pursuant to s. 196.031 inadvertently receives the 86
limitation pursuant to this section following a change of 87
ownership, or if the property appraiser improperly grants the 88
property assessment limitation as a result of a clerical mistake 89
or an omission, the assessment of such property may must be 90
corrected as provided in paragraph (9)(a), and the person need 91
not pay the unpaid taxes, penalti es, or interest. Before a lien 92
may be filed, the person or entity so notified must be given 30 93
days to pay the taxes and any applicable penalties and interest. 94
If the property appraiser improperly grants the property 95
assessment limitation as a result of a clerical mistake or an 96
omission, the person or entity improperly receiving the property 97
assessment limitation may not be assessed a penalty or interest. 98
Section 4. Subsections (9) and (10) of section 193.1554, 99
Florida Statutes, are amended to read: 100
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193.1554 Assessment of nonhomestead residential property. — 101
(9) Erroneous assessments of nonhomestead residential 102
property assessed under this section may be corrected in the 103
following manner: 104
(a) If errors are made in arriving at any assessment under 105
this section due to a material mistake of fact concerning an 106
essential characteristic of the property, the just value and 107
assessed value must be recalculated for every such year, 108
including the year in which the mistake occurred , but the 109
recalculated values shall be first applied to the tax roll in 110
the year the mistake is discovered. Back taxes shall not be due 111
for any year as a result of recalculations under this paragraph . 112
(b) If changes, additions, or improvements are not 113
assessed at just value as of th e first January 1 after they were 114
substantially completed, the property appraiser shall determine 115
the just value for such changes, additions, or improvements for 116
the year they were substantially completed. Assessments for 117
subsequent years shall be correcte d, applying this section if 118
applicable; provided, however, that if a building permit was 119
required and has not been issued by the county, the assessment 120
may be corrected from the later of the year following 121
substantial completion or 10 years prior. The reca lculated 122
values shall be first applied to the tax roll in the year the 123
mistake is discovered. Back taxes shall not be due for any year 124
as a result of recalculations under this paragraph . 125
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(c) If back taxes are due pursuant to s. 193.092, the 126
corrections made pursuant to this subsection shall be used to 127
calculate such back taxes. 128
(10) If the property appraiser determines that for any 129
year or years within the prior 10 years a person or entity who 130
was not entitled to the property assessment limitation grant ed 131
under this section was granted the property assessment 132
limitation, the property appraiser making such determination 133
shall serve upon the owner a notice of intent to record in the 134
public records of the county a notice of tax lien against any 135
property owned by that person or entity in the county, and such 136
property must be identified in the notice of tax lien. Such 137
property that is situated in this state is subject to the unpaid 138
taxes, plus a penalty of 50 percent of the unpaid taxes for each 139
year and 15 percent interest per annum. However, if the property 140
assessment limitation is granted as a result of a clerical 141
mistake or an omission by the property appraiser, the taxpayer 142
need not pay the unpaid taxes, penalties, or interest. Before a 143
lien may be filed, the person or entity so notified must be 144
given 30 days to pay the taxes and any applicable penalties and 145
interest. If the property appraiser improperly grants the 146
property assessment limitation as a result of a clerical mistake 147
or an omission, the person o r entity improperly receiving the 148
property assessment limitation may not be assessed a penalty or 149
interest. 150
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Section 5. Subsections (9) and (10) of section 193.1555, 151
Florida Statutes, are amended to read: 152
193.1555 Assessment of certain residential and 153
nonresidential real property. — 154
(9) Erroneous assessments of nonresidential real property 155
assessed under this section may be corrected in the following 156
manner: 157
(a) If errors are made in arriving at any assessment under 158
this section due to a material mi stake of fact concerning an 159
essential characteristic of the property, the just value and 160
assessed value must be recalculated for every such year, 161
including the year in which the mistake occurred , but the 162
recalculated values shall be first applied to the ta x roll in 163
the year the mistake is discovered. Back taxes shall not be due 164
for any year as a result of recalculations under this paragraph . 165
(b) If changes, additions, or improvements are not 166
assessed at just value as of the first January 1 after they were 167
substantially completed, the property appraiser shall determine 168
the just value for such changes, additions, or improvements for 169
the year they were substantially completed. Assessments for 170
subsequent years shall be corrected, applying this section if 171
applicable; provided, however, that if a building permit was 172
required and has not been issued by the county, the assessment 173
may be corrected from the later of the year following 174
substantial completion or 10 years prior. The recalculated 175
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values shall be first ap plied to the tax roll in the year the 176
mistake is discovered. Back taxes shall not be due for any year 177
as a result of recalculations under this paragraph . 178
(c) If back taxes are due pursuant to s. 193.092, the 179
corrections made pursuant to this subsection s hall be used to 180
calculate such back taxes. 181
(10) If the property appraiser determines that for any 182
year or years within the prior 10 years a person or entity who 183
was not entitled to the property assessment limitation granted 184
under this section was granted the property assessment 185
limitation, the property appraiser making such determination 186
shall serve upon the owner a notice of intent to record in the 187
public records of the county a notice of tax lien against any 188
property owned by that person or entity in th e county, and such 189
property must be identified in the notice of tax lien. Such 190
property that is situated in this state is subject to the unpaid 191
taxes, plus a penalty of 50 percent of the unpaid taxes for each 192
year and 15 percent interest per annum. However, if the property 193
assessment limitation is granted as a result of a clerical 194
mistake or an omission by the property appraiser, the taxpayer 195
need not pay the unpaid taxes, penalties, or interest. Before a 196
lien may be filed, the person or entity so notified must be 197
given 30 days to pay the taxes and any applicable penalties and 198
interest. If the property appraiser improperly grants the 199
property assessment limitation as a result of a clerical mistake 200
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or an omission, the person or entity improperly receiving the 201
property assessment limitation may not be assessed a penalty or 202
interest. 203
Section 6. Paragraph (a) of subsection (1) of section 204
194.032, Florida Statutes, is amended to read: 205
194.032 Hearing purposes; timetable. — 206
(1)(a) The value adjustment board shall meet not earlier 207
than 30 days and not later than 60 days after the mailing of the 208
notice provided in s. 194.011(1); however, no board hearing 209
shall be held before approval of all or any part of the 210
assessment rolls by the Department of Revenue. The b oard shall 211
meet for the following purposes: 212
1. Hearing petitions relating to assessments filed 213
pursuant to s. 194.011(3). 214
2. Hearing complaints relating to homestead exemptions as 215
provided for under s. 196.151. 216
3. Hearing appeals from exemptions deni ed, or disputes 217
arising from exemptions granted, upon the filing of exemption 218
applications under s. 196.011. 219
4. Hearing appeals concerning ad valorem tax deferrals and 220
classifications. 221
5. Hearing appeals from determinations that a change of 222
ownership under s. 193.155(3), a change of ownership or control 223
under s. 193.1554(5) or s. 193.1555(5), or a qualifying 224
improvement under s. 193.1555(5) has occurred. 225
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6. Hearing appeals concerning validity or amount, or both, 226
of assessments created under s. 193.092 . 227
7. Hearing appeals on the issue of whether a tangible 228
personal property return as required under s. 193.052 was timely 229
filed so as to allow such assessment to be contested at the 230
value adjustment board and to waive penalties imposed under s. 231
193.072. 232
Section 7. Paragraph (a) of subsection (9) of section 233
196.011, Florida Statutes, is amended to read: 234
196.011 Annual application required for exemption. — 235
(9)(a) A county may, at the request of the property 236
appraiser and by a majority vote of its gove rning body, waive 237
the requirement that an annual application or statement be made 238
for exemption of property within the county after an initial 239
application is made and the exemption granted. The waiver under 240
this subsection of the annual application or stat ement 241
requirement applies to all exemptions under this chapter except 242
the exemption under s. 196.1995. Notwithstanding such waiver, 243
refiling of an application or statement shall be required when 244
any property granted an exemption is sold or otherwise dispos ed 245
of, when the ownership changes in any manner, when the applicant 246
for homestead exemption ceases to use the property as his or her 247
homestead, or when the status of the owner changes so as to 248
change the exempt status of the property. In its deliberations 249
on whether to waive the annual application or statement 250
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requirement, the governing body shall consider the possibility 251
of fraudulent exemption claims which may occur due to the waiver 252
of the annual application requirement. The owner of any property 253
granted an exemption who is not required to file an annual 254
application or statement shall notify the property appraiser 255
promptly whenever the use of the property or the status or 256
condition of the owner changes so as to change the exempt status 257
of the property. If any property owner fails to so notify the 258
property appraiser and the property appraiser determines that 259
for any year within the prior 10 years the owner was not 260
entitled to receive such exemption, the owner of the property is 261
subject to the taxes exempted as a result of such failure plus 262
15 percent interest per annum and a penalty of 50 percent of the 263
taxes exempted. However, if such exemption is granted as a 264
result of a clerical mistake or an omission by the property 265
appraiser, the taxpayer need not pay t he unpaid taxes, 266
penalties, or interest. Except for homestead exemptions 267
controlled by s. 196.161, the property appraiser making such 268
determination shall record in the public records of the county a 269
notice of tax lien against any property owned by that per son or 270
entity in the county, and such property must be identified in 271
the notice of tax lien. Such property is subject to the payment 272
of all taxes and penalties. Such lien when filed shall attach to 273
any property, identified in the notice of tax lien, owned by the 274
person who illegally or improperly received the exemption. If 275
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such person no longer owns property in that county but owns 276
property in some other county or counties in the state, the 277
property appraiser shall record a notice of tax lien in such 278
other county or counties, identifying the property owned by such 279
person or entity in such county or counties, and it shall become 280
a lien against such property in such county or counties. 281
Section 8. This act shall take effect July 1, 2024. 282