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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 assessment of homestead property; 2
amending s. 193.155, F.S.; revising the method of 3
homestead property assessments; requiring assessments 4
be at the most recent purchase price or, in the case 5
of new construction, the cost of construction; 6
requiring reassessment to be the prior assessed value 7
or a specified calculation; requiring changes, 8
additions, and improvements be assessed in a certain 9
manner; amending s. 194.011, F.S.; conforming 10
provisions to changes made by the act; authorizing the 11
Department of Revenue to create a grant program for a 12
certain purpose; authorizing the department to adopt 13
rules; providing a contingent effective date. 14
15
Be It Enacted by the Legislature of the State of Florida: 16
17
Section 1. Section 193.155, Florida Statutes, is amended 18
to read: 19
193.155 Homestead assessments. —Homestead property shall be 20
assessed at just value as of January 1, 1994. Property receiving 21
the homestead exemption after January 1, 1994, shall be assessed 22
at the most recent purchase price or, in the case of new 23
construction, the cost of construction just value as of January 24
1 of the year in which the property receives the exemption 25
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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
unless the provisions of subsection (8) apply . 26
(1) Beginning in 1995, or the year following the year the 27
property receives homestead exemption , whichever is later, the 28
property shall be reassessed annually on January 1. Any change 29
resulting from such reassessment shal l be not exceed the lower 30
of the following: 31
(a) Three percent of the assessed value of the property 32
for the prior year or the value calculated in paragraph (4)(a), 33
if applicable; or 34
(b) The percentage change in the Consumer Price Index for 35
All Urban Consumers, U.S. City Average, all items 1967=100, or 36
successor reports for the preceding calendar year as initially 37
reported by the United States Department of Labor, Bureau of 38
Labor Statistics. 39
(2) If the assessed value of the property as calculated 40
under subsection (1) exceeds the just value, the assessed value 41
of the property shall be lowered to the just value of the 42
property. 43
(3)(a) Except as provided in this subsection or subsection 44
(8), property assessed under this section shall be assessed at 45
the most recent purchase price or, in the case of new 46
construction, the cost of construction just value as of January 47
1 of the year following a change of ownership. Thereafter, the 48
annual changes in the assessed value of the property are subject 49
to the limitations in subsection subsections (1) and (2). For 50
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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
the purpose of this section, a change of ownership means any 51
sale, foreclosure, or transfer of legal title or beneficial 52
title in equity to any person, except if any of the following 53
apply: 54
1. Subsequent to the change or transfer, the same person 55
is entitled to the homestead exemption as was previously 56
entitled and: 57
a. The transfer of title is to correct an error; 58
b. The transfer is between legal and equitable title or 59
equitable and equitable title and no additional person applies 60
for a homestead exemption on the property; 61
c. The change or transfer is by means of an instrument in 62
which the owner is listed as both grantor and grantee of the 63
real property and one or more other individuals are additionally 64
named as grantee. However, if any individual who is additionally 65
named as a grantee applies for a homestead exemption on the 66
property, the application is considered a change of ownership; 67
d. The change or transfer is by means of an instrument in 68
which the owner entitled to the homestead exemption is listed as 69
both grantor and grantee of the real property and one or more 70
other individuals, all of whom held title as joint tenants with 71
rights of survivorship with the owner, are named only as 72
grantors and are removed from the title; or 73
e. The person is a lessee entitled to the homestead 74
exemption under s. 196.041(1); 75
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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
2. Legal or equitable title is changed or transferred 76
between husband and wife, including a change or transfer to a 77
surviving spouse or a transfer due to a dissolution of marriage; 78
3. The transfer occurs by operation of law to the 79
surviving spouse or minor child or children under s. 732.401; 80
4. Upon the death of the owner, the transfer is between 81
the owner and another who is a permanent resident and who is 82
legally or naturally dependent upon the owner; or 83
5. The transfer occurs with respect to a property where 84
all of the following apply: 85
a. Multiple owners hold title as joint tenants with rights 86
of survivorship; 87
b. One or more owner s were entitled to and received the 88
homestead exemption on the property; 89
c. The death of one or more owners occurs; and 90
d. Subsequent to the transfer, the surviving owner or 91
owners previously entitled to and receiving the homestead 92
exemption continue t o be entitled to and receive the homestead 93
exemption. 94
(b) For purposes of this subsection, a leasehold interest 95
that qualifies for the homestead exemption under s. 196.031 or 96
s. 196.041 shall be treated as an equitable interest in the 97
property. 98
(4)(a) Except as provided in paragraph (b) and s. 193.624, 99
changes, additions, or improvements to homestead property shall 100
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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
be assessed at the documented cost of such changes, additions, 101
or improvements just value as of the first January 1 after the 102
changes, additions, or improvements are substantially completed. 103
(b)1. Changes, additions, or improvements that replace all 104
or a portion of homestead property, including ancillary 105
improvements, damaged or destroyed by misfortune or calamity 106
shall be assessed upon subs tantial completion as provided in 107
this paragraph. Such assessment must be calculated using the 108
homestead property's assessed value as of the January 1 109
immediately before the date on which the damage or destruction 110
was sustained, subject to the assessment l imitations in 111
subsection subsections (1) and (2), when: 112
a. The square footage of the homestead property as changed 113
or improved does not exceed 110 percent of the square footage of 114
the homestead property before the damage or destruction; or 115
b. The total square footage of the homestead property as 116
changed or improved does not exceed 1,500 square feet. 117
2. The homestead property's assessed value must be 118
increased by the documented costs of the change, addition, or 119
improvement just value of that portion of the changed or 120
improved homestead property which is in excess of 110 percent of 121
the square footage of the homestead property before the damage 122
or destruction or of that portion exceeding 1,500 square feet. 123
3. Homestead property damaged or destroyed by m isfortune 124
or calamity which, after being changed or improved, has a square 125
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footage of less than 100 percent of the homestead property's 126
total square footage before the damage or destruction shall be 127
assessed pursuant to subsection (5). 128
4. Changes, additions, or improvements assessed pursuant 129
to this paragraph must be reassessed pursuant to subsection (1) 130
in subsequent years. This paragraph applies to changes, 131
additions, or improvements commenced within 5 years after the 132
January 1 following the damage or d estruction of the homestead. 133
(c) Changes, additions, or improvements that replace all 134
or a portion of real property that was damaged or destroyed by 135
misfortune or calamity shall be assessed upon substantial 136
completion as if such damage or destruction had not occurred and 137
in accordance with paragraph (b) if the owner of such property: 138
1. Was permanently residing on such property when the 139
damage or destruction occurred; 140
2. Was not entitled to receive homestead exemption on such 141
property as of January 1 of that year; and 142
3. Applies for and receives homestead exemption on such 143
property the following year. 144
(d) Changes, additions, or improvements include 145
improvements made to common areas or other improvements made to 146
property other than to the homestead property by the owner or by 147
an owner association, which improvements directly benefit the 148
homestead property. Such changes, additions, or improvements 149
shall be assessed at just value, and the just value shall be 150
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apportioned among the parcels benefiting fro m the improvement. 151
(5) When property is destroyed or removed and not 152
replaced, the assessed value of the parcel shall be reduced by 153
the assessed value attributable to the destroyed or removed 154
property. 155
(6) Only property that receives a homestead exempt ion is 156
subject to this section. No portion of property that is assessed 157
solely on the basis of character or use pursuant to s. 193.461 158
or s. 193.501, or assessed pursuant to s. 193.505, is subject to 159
this section. When property is assessed under s. 193.461 , s. 160
193.501, or s. 193.505 and contains a residence under the same 161
ownership, the portion of the property consisting of the 162
residence and curtilage must be assessed separately, pursuant to 163
s. 193.011, for the assessment to be subject to the limitation 164
in this section. 165
(7) If a person received a homestead exemption limited to 166
that person's proportionate interest in real property, the 167
provisions of this section apply only to that interest. 168
(8) Property assessed under this section shall be assessed 169
at less than just value when the person who establishes a new 170
homestead has received a homestead exemption as of January 1 of 171
any of the 3 immediately preceding years. For purposes of this 172
subsection, a husband and wife who owned and both permanently 173
resided on a previous homestead shall each be considered to have 174
received the homestead exemption even though only the husband or 175
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the wife applied for the homestead exemption on the previous 176
homestead. The assessed value of the newly established homestead 177
shall be determined as provided in this subsection. 178
(a) If the just value of the new homestead as of January 1 179
is greater than or equal to the just value of the immediate 180
prior homestead as of January 1 of the year in which the 181
immediate prior homestead was abandon ed, the assessed value of 182
the new homestead shall be the just value of the new homestead 183
minus an amount equal to the lesser of $500,000 or the 184
difference between the just value and the assessed value of the 185
immediate prior homestead as of January 1 of the year in which 186
the prior homestead was abandoned. Thereafter, the homestead 187
shall be assessed as provided in this section. 188
(b) If the just value of the new homestead as of January 1 189
is less than the just value of the immediate prior homestead as 190
of January 1 of the year in which the immediate prior homestead 191
was abandoned, the assessed value of the new homestead shall be 192
equal to the just value of the new homestead divided by the just 193
value of the immediate prior homestead and multiplied by the 194
assessed value of the immediate prior homestead. However, if the 195
difference between the just value of the new homestead and the 196
assessed value of the new homestead calculated pursuant to this 197
paragraph is greater than $500,000, the assessed value of the 198
new homestead shall be increased so that the difference between 199
the just value and the assessed value equals $500,000. 200
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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
Thereafter, the homestead shall be assessed as provided in this 201
section. 202
(c) If two or more persons who have each received a 203
homestead exemption as of January 1 of any of the 3 immediately 204
preceding years and who would otherwise be eligible to have a 205
new homestead property assessed under this subsection establish 206
a single new homestead, the reduction from just value is limited 207
to the higher of the di fference between the just value and the 208
assessed value of either of the prior eligible homesteads as of 209
January 1 of the year in which either of the eligible prior 210
homesteads was abandoned, but may not exceed $500,000. 211
(d) If two or more persons abandon jointly owned and 212
jointly titled property that received a homestead exemption as 213
of January 1 of any of the 3 immediately preceding years, and 214
one or more such persons who were entitled to and received a 215
homestead exemption on the abandoned property establ ish a new 216
homestead that would otherwise be eligible for assessment under 217
this subsection, each such person establishing a new homestead 218
is entitled to a reduction from just value for the new homestead 219
equal to the just value of the prior homestead minus t he 220
assessed value of the prior homestead divided by the number of 221
owners of the prior homestead who received a homestead 222
exemption, unless the title of the property contains specific 223
ownership shares, in which case the share of reduction from just 224
value shall be proportionate to the ownership share. In the case 225
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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
of a husband and wife abandoning jointly titled property, the 226
husband and wife may designate the ownership share to be 227
attributed to each spouse by following the procedure in 228
paragraph (f). To qualif y to make such a designation, the 229
husband and wife must be married on the date that the jointly 230
owned property is abandoned. In calculating the assessment 231
reduction to be transferred from a prior homestead that has an 232
assessment reduction for living quarte rs of parents or 233
grandparents pursuant to s. 193.703, the value calculated 234
pursuant to s. 193.703(6) must first be added back to the 235
assessed value of the prior homestead. The total reduction from 236
just value for all new homesteads established under this 237
paragraph may not exceed $500,000. There shall be no reduction 238
from just value of any new homestead unless the prior homestead 239
is reassessed at just value or is reassessed under this 240
subsection as of January 1 after the abandonment occurs. 241
(e) If one or more persons who previously owned a single 242
homestead and each received the homestead exemption qualify for 243
a new homestead where all persons who qualify for homestead 244
exemption in the new homestead also qualified for homestead 245
exemption in the previous hom estead without an additional person 246
qualifying for homestead exemption in the new homestead, the 247
reduction in just value shall be calculated pursuant to 248
paragraph (a) or paragraph (b), without application of paragraph 249
(c) or paragraph (d). 250
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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
(f) A husband and wife abandoning jointly titled property 251
who wish to designate the ownership share to be attributed to 252
each person for purposes of paragraph (d) must file a form 253
provided by the department with the property appraiser in the 254
county where such property is located. The form must include a 255
sworn statement by each person designating the ownership share 256
to be attributed to each person for purposes of paragraph (d) 257
and must be filed prior to either person filing the form 258
required under paragraph (h) to have a p arcel of property 259
assessed under this subsection. Such a designation, once filed 260
with the property appraiser, is irrevocable. 261
(g) For purposes of receiving an assessment reduction 262
pursuant to this subsection, a person entitled to assessment 263
under this section may abandon his or her homestead even though 264
it remains his or her primary residence by notifying the 265
property appraiser of the county where the homestead is located. 266
This notification must be in writing and delivered at the same 267
time as or before ti mely filing a new application for homestead 268
exemption on the property. 269
(h) In order to have his or her homestead property 270
assessed under this subsection, a person must file a form 271
provided by the department as an attachment to the application 272
for homestead exemption, including a copy of the form required 273
to be filed under paragraph (f), if applicable. The form, which 274
must include a sworn statement attesting to the applicant's 275
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entitlement to assessment under this subsection, shall be 276
considered sufficient documentation for applying for assessment 277
under this subsection. The department shall require by rule that 278
the required form be submitted with the application for 279
homestead exemption under the timeframes and processes set forth 280
in chapter 196 to the extent practicable. 281
(i)1. If the previous homestead was located in a different 282
county than the new homestead, the property appraiser in the 283
county where the new homestead is located must transmit a copy 284
of the completed form together with a completed applicati on for 285
homestead exemption to the property appraiser in the county 286
where the previous homestead was located. If the previous 287
homesteads of applicants for transfer were in more than one 288
county, each applicant from a different county must submit a 289
separate form. 290
2. The property appraiser in the county where the previous 291
homestead was located must return information to the property 292
appraiser in the county where the new homestead is located by 293
April 1 or within 2 weeks after receipt of the completed 294
application from that property appraiser, whichever is later. As 295
part of the information returned, the property appraiser in the 296
county where the previous homestead was located must provide 297
sufficient information concerning the previous homestead to 298
allow the property appraiser in the county where the new 299
homestead is located to calculate the amount of the assessment 300
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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
limitation difference which may be transferred and must certify 301
whether the previous homestead was abandoned and has been or 302
will be reassessed at just value or reassessed according to the 303
provisions of this subsection as of the January 1 following its 304
abandonment. 305
3. Based on the information provided on the form from the 306
property appraiser in the county where the previous homestead 307
was located, the property appraiser in the county where the new 308
homestead is located shall calculate the amount of the 309
assessment limitation difference which may be transferred and 310
apply the difference to the January 1 assessment of the new 311
homestead. 312
4. All property appra isers having information -sharing 313
agreements with the department are authorized to share 314
confidential tax information with each other pursuant to s. 315
195.084, including social security numbers and linked 316
information on the forms provided pursuant to this sec tion. 317
5. The transfer of any limitation is not final until any 318
values on the assessment roll on which the transfer is based are 319
final. If such values are final after tax notice bills have been 320
sent, the property appraiser shall make appropriate correctio ns 321
and a corrected tax notice bill shall be sent. Any values that 322
are under administrative or judicial review shall be noticed to 323
the tribunal or court for accelerated hearing and resolution so 324
that the intent of this subsection may be carried out. 325
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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
6. If the property appraiser in the county where the 326
previous homestead was located has not provided information 327
sufficient to identify the previous homestead and the assessment 328
limitation difference is transferable, the taxpayer may file an 329
action in circuit court in that county seeking to establish that 330
the property appraiser must provide such information. 331
7. If the information from the property appraiser in the 332
county where the previous homestead was located is provided 333
after the procedures in this section are exercised, the property 334
appraiser in the county where the new homestead is located shall 335
make appropriate corrections and a corrected tax notice and tax 336
bill shall be sent. 337
8. This subsection does not authorize the consideration or 338
adjustment of the just, assessed, or taxable value of the 339
previous homestead property. 340
9. The property appraiser in the county where the new 341
homestead is located shall promptly notify a taxpayer if the 342
information received, or available, is insufficient to identify 343
the previous homestead and the amount of the assessment 344
limitation difference which is transferable. Such notification 345
shall be sent on or before July 1 as specified in s. 196.151. 346
10. The taxpayer may correspond with the property 347
appraiser in the county where the previous homestead was located 348
to further seek to identify the homestead and the amount of the 349
assessment limitation difference which is transferable. 350
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11. If the property appraiser in the county where the 351
previous homestead was located supplies suff icient information 352
to the property appraiser in the county where the new homestead 353
is located, such information shall be considered timely if 354
provided in time for inclusion on the notice of proposed 355
property taxes sent pursuant to ss. 194.011 and 200.065(1 ). 356
12. If the property appraiser has not received information 357
sufficient to identify the previous homestead and the amount of 358
the assessment limitation difference which is transferable 359
before mailing the notice of proposed property taxes, the 360
taxpayer may file a petition with the value adjustment board in 361
the county where the new homestead is located. 362
(j) Any person who is qualified to have his or her 363
property assessed under this subsection and who fails to file an 364
application by March 1 may file an app lication for assessment 365
under this subsection and may, pursuant to s. 194.011(3), file a 366
petition with the value adjustment board requesting that an 367
assessment under this subsection be granted. Such petition may 368
be filed at any time during the taxable year on or before the 369
25th day following the mailing of the notice by the property 370
appraiser as provided in s. 194.011(1). Notwithstanding s. 371
194.013, such person must pay a nonrefundable fee of $15 upon 372
filing the petition. Upon reviewing the petition, if the person 373
is qualified to receive the assessment under this subsection and 374
demonstrates particular extenuating circumstances judged by the 375
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property appraiser or the value adjustment board to warrant 376
granting the assessment, the property appraiser or the valu e 377
adjustment board may grant an assessment under this subsection. 378
(k) Any person who is qualified to have his or her 379
property assessed under this subsection and who fails to timely 380
file an application for his or her new homestead in the first 381
year following eligibility may file in a subsequent year. The 382
assessment reduction shall be applied to assessed value in the 383
year the transfer is first approved, and refunds of tax may not 384
be made for previous years. 385
(l) The property appraisers of the state shall, as soon as 386
practicable after March 1 of each year and on or before July 1 387
of that year, carefully consider all applications for assessment 388
under this subsection which have been filed in their respective 389
offices on or before March 1 of that year. If, upon 390
investigation, the property appraiser finds that the applicant 391
is entitled to assessment under this subsection, the property 392
appraiser shall make such entries upon the tax rolls of the 393
county as are necessary to allow the assessment. If, after due 394
consideration, the property appraiser finds that the applicant 395
is not entitled to the assessment under this subsection, the 396
property appraiser shall immediately prepare a notice of such 397
disapproval, giving his or her reasons therefor, and a copy of 398
the notice must be served upon the applicant by the property 399
appraiser by personal delivery or by registered mail to the post 400
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office address given by the applicant. The applicant may appeal 401
the decision of the property appraiser refusing to allow the 402
assessment under this subsection to the value adjustment board, 403
and the board shall review the application and evidence 404
presented to the property appraiser upon which the applicant 405
based the claim and hear the applicant in person or by agent on 406
behalf of his or her right to su ch assessment. Such appeal shall 407
be heard by an attorney special magistrate if the value 408
adjustment board uses special magistrates. The value adjustment 409
board shall reverse the decision of the property appraiser in 410
the cause and grant assessment under this subsection to the 411
applicant if, in its judgment, the applicant is entitled to the 412
assessment or shall affirm the decision of the property 413
appraiser. The action of the board is final in the cause unless 414
the applicant, within 60 days following the date of r efusal of 415
the application by the board, files in the circuit court of the 416
county in which the homestead is located a proceeding against 417
the property appraiser for a declaratory judgment as is provided 418
under chapter 86 or other appropriate proceeding. The f ailure of 419
the taxpayer to appear before the property appraiser or value 420
adjustment board or to file any paper other than the application 421
as provided in this subsection does not constitute a bar to or 422
defense in the proceedings. 423
(m) For purposes of receiv ing an assessment reduction 424
pursuant to this subsection, an owner of a homestead property 425
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that was significantly damaged or destroyed as a result of a 426
named tropical storm or hurricane may elect, in the calendar 427
year following the named tropical storm or h urricane, to have 428
the significantly damaged or destroyed homestead deemed to have 429
been abandoned as of the date of the named tropical storm or 430
hurricane even though the owner received a homestead exemption 431
on the property as of January 1 of the year immedi ately 432
following the named tropical storm or hurricane. The election 433
provided for in this paragraph is available only if the owner 434
establishes a new homestead as of January 1 of the third year 435
immediately following the storm or hurricane. This paragraph 436
shall apply to homestead property damaged or destroyed on or 437
after January 1, 2017. 438
(8)(9) Erroneous assessments of homestead property 439
assessed under this section may be corrected in the following 440
manner: 441
(a) If errors are made in arriving at any assessme nt under 442
this section due to a material mistake of fact concerning an 443
essential characteristic of the property, the just value and 444
assessed value must be recalculated for every such year, 445
including the year in which the mistake occurred. 446
(b) If changes, additions, or improvements are not 447
assessed as provided in this section at just value as of the 448
first January 1 after they were substantially completed, the 449
property appraiser shall determine the assessed value just value 450
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for such changes, additions, or im provements for the year they 451
were substantially completed. Assessments for subsequent years 452
shall be corrected, applying this section if applicable. 453
(c) If back taxes are due pursuant to s. 193.092, the 454
corrections made pursuant to this subsection shall be used to 455
calculate such back taxes. 456
(9)(10)(a) If the property appraiser determines that for 457
any year or years within the prior 10 years a person who was not 458
entitled to the homestead property assessment limitation granted 459
under this section was grante d the homestead property assessment 460
limitation, the property appraiser making such determination 461
shall serve upon the owner a notice of intent to record in the 462
public records of the county a notice of tax lien against any 463
property owned by that person in t he county, and such property 464
must be identified in the notice of tax lien. The property 465
appraiser must include with such notice information explaining 466
why the owner is not entitled to the limitation, the years for 467
which unpaid taxes, penalties, and interes t are due, and the 468
manner in which unpaid taxes, penalties, and interest have been 469
calculated. Such property that is situated in this state is 470
subject to the unpaid taxes, plus a penalty of 50 percent of the 471
unpaid taxes for each year and 15 percent intere st per annum. 472
However, when a person entitled to exemption pursuant to s. 473
196.031 inadvertently receives the limitation pursuant to this 474
section following a change of ownership, the assessment of such 475
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property must be corrected as provided in paragraph (8)(a) 476
(9)(a), and the person need not pay the unpaid taxes, penalties, 477
or interest. Before a lien may be filed, the person or entity so 478
notified must be given 30 days to pay the taxes and any 479
applicable penalties and interest. 480
(b) If the property appraiser improperly grants the 481
property assessment limitation as a result of a clerical mistake 482
or an omission, the person or entity improperly receiving the 483
property assessment limitation may not be assessed a penalty or 484
interest. Back taxes shall apply only as f ollows: 485
1. If the person who received the limitation as a result 486
of a clerical mistake or omission voluntarily discloses to the 487
property appraiser that he or she was not entitled to the 488
limitation before the property appraiser notifies the owner of 489
the mistake or omission, no back taxes shall be due. 490
2. If the person who received the limitation as a result 491
of a clerical mistake or omission does not voluntarily disclose 492
to the property appraiser that he or she was not entitled to the 493
limitation before th e property appraiser notifies the owner of 494
the mistake or omission, back taxes shall be due for any year or 495
years that the owner was not entitled to the limitation within 496
the 5 years before the property appraiser notified the owner of 497
the mistake or omissi on. 498
3. The property appraiser shall serve upon an owner who 499
owes back taxes under subparagraph 2. a notice of intent to 500
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record in the public records of the county a notice of tax lien 501
against any property owned by that person in the county, and 502
such property must be identified in the notice of tax lien. The 503
property appraiser must include with such notice information 504
explaining why the owner is not entitled to the limitation, the 505
years for which unpaid taxes are due, and the manner in which 506
unpaid taxes have been calculated. Before a lien may be filed, 507
the person or entity so notified must be given 30 days to pay 508
the taxes. 509
Section 2. Subsections (2) and (6) of section 194.011, 510
Florida Statutes, are amended to read: 511
194.011 Assessment notice; objections to assessments. — 512
(2) Any taxpayer who objects to the assessment placed on 513
any property taxable to him or her , including the assessment of 514
homestead property at less than just value under s. 193.155(8), 515
may request the property appraiser to inf ormally confer with the 516
taxpayer. Upon receiving the request, the property appraiser, or 517
a member of his or her staff, shall confer with the taxpayer 518
regarding the correctness of the assessment. At this informal 519
conference, the taxpayer shall present those facts considered by 520
the taxpayer to be supportive of the taxpayer's claim for a 521
change in the assessment of the property appraiser. The property 522
appraiser or his or her representative at this conference shall 523
present those facts considered by the property appraiser to be 524
supportive of the correctness of the assessment. However, 525
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nothing herein shall be construed to be a prerequisite to 526
administrative or judicial review of property assessments. 527
(6) The following provisions apply to petitions to the 528
value adjustment board concerning the assessment of homestead 529
property at less than just value under s. 193.155(8): 530
(a) If the taxpayer does not agree with the amount of the 531
assessment limitation difference for which the taxpayer 532
qualifies as stated by the prop erty appraiser in the county 533
where the previous homestead property was located, or if the 534
property appraiser in that county has not stated that the 535
taxpayer qualifies to transfer any assessment limitation 536
difference, upon the taxpayer filing a petition to the value 537
adjustment board in the county where the new homestead property 538
is located, the value adjustment board in that county shall, 539
upon receiving the appeal, send a notice to the value adjustment 540
board in the county where the previous homestead was loc ated, 541
which shall reconvene if it has already adjourned. 542
(b) Such notice operates as a petition in, and creates an 543
appeal to, the value adjustment board in the county where the 544
previous homestead was located of all issues surrounding the 545
previous assessment differential for the taxpayer involved. 546
However, the taxpayer may not petition to have the just, 547
assessed, or taxable value of the previous homestead changed. 548
(c) The value adjustment board in the county where the 549
previous homestead was located shall set the petition for 550
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hearing and notify the taxpayer, the property appraiser in the 551
county where the previous homestead was located, the property 552
appraiser in the county where the new homestead is located, and 553
the value adjustment board in that county, an d shall hear the 554
appeal. Such appeal shall be heard by an attorney special 555
magistrate if the value adjustment board in the county where the 556
previous homestead was located uses special magistrates. The 557
taxpayer may attend such hearing and present evidence, but need 558
not do so. The value adjustment board in the county where the 559
previous homestead was located shall issue a decision and send a 560
copy of the decision to the value adjustment board in the county 561
where the new homestead is located. 562
(d) In hearing the appeal in the county where the new 563
homestead is located, that value adjustment board shall consider 564
the decision of the value adjustment board in the county where 565
the previous homestead was located on the issues pertaining to 566
the previous homestead and o n the amount of any assessment 567
reduction for which the taxpayer qualifies. The value adjustment 568
board in the county where the new homestead is located may not 569
hold its hearing until it has received the decision from the 570
value adjustment board in the county where the previous 571
homestead was located. 572
(e) In any circuit court proceeding to review the decision 573
of the value adjustment board in the county where the new 574
homestead is located, the court may also review the decision of 575
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the value adjustment board in the county where the previous 576
homestead was located. 577
Section 3. The Department of Revenue shall create a grant 578
program to assist local governments with revenue shortfalls that 579
are attributable to the changes made by this act. The department 580
is authorized to adopt rules to administer this section. 581
Section 4. This act shall take effect on the effective 582
date of the amendment to the State Constitution proposed by HJR 583
773, or a similar joint resolution having substantially the same 584
specific intent and purpose, if such amendment is approved at 585
the next general election or at an earlier special election 586
specifically authorized by law for that purpose. 587