Florida Senate - 2025 SB 192 By Senator Gruters 22-00203B-25 2025192__ 1 A bill to be entitled 2 An act relating to revenue administration; amending s. 3 63.088, F.S.; replacing the term tax assessor with 4 the term property appraiser; amending s. 125.01, 5 F.S.; revising the powers of the legislative and 6 governing body of counties; amending s. 153.60, F.S.; 7 revising ex officio officers for county water and 8 sewer districts; specifying the manner in which such 9 districts must administer taxes and non-ad valorem 10 assessments; repealing s. 153.69, F.S., relating to 11 designation of the county property appraiser as ex 12 officio tax assessor for a district; amending s. 13 153.81, F.S.; deleting the term special related to 14 ad valorem maintenance taxes; amending s. 153.82, 15 F.S.; replacing the term special assessments with 16 the term non-ad valorem assessments; amending ss. 17 157.06, 170.08, 171.093, 189.021, 190.021, and 18 190.022, F.S.; conforming provisions to changes made 19 by the act; making technical changes; reordering and 20 amending s. 192.001, F.S.; revising the definitions of 21 the terms ad valorem tax and assessed value of 22 property; defining terms; amending s. 192.0105, F.S.; 23 revising the rights guaranteed to state taxpayers; 24 amending s. 193.077, F.S.; revising the requirements 25 of a specified list; creating s. 193.4614, F.S.; 26 prohibiting the levy of non-ad valorem assessments on 27 agricultural lands under certain circumstances; 28 providing exceptions; providing applicability; 29 amending ss. 193.503, 193.505, and 194.306, F.S.; 30 conforming provisions to changes made by the act; 31 amending ss. 197.2421, 197.2524, 197.263, 197.272, and 32 197.282, F.S.; conforming provisions to changes made 33 by the act; amending s. 197.3632, F.S.; revising the 34 definition of the term non-ad valorem assessment; 35 amending s. 200.065, F.S.; revising the instructions 36 that property appraisers must send to each taxing 37 authority regarding the taxable value of certain 38 property; specifying the method of calculation of the 39 rolled-back rate; defining the term gross taxable 40 value for operating purposes; amending ss. 298.301, 41 298.349, and 298.353, F.S.; conforming provisions to 42 changes made by the act; amending s. 298.36, F.S.; 43 authorizing the payment of non-ad valorem assessments 44 for lands belonging to the state; conforming 45 provisions to changes made by the act; amending s. 46 298.365, F.S.; authorizing the collection of non-ad 47 valorem assessments; making technical changes; 48 amending s. 298.366, F.S.; specifying that non-ad 49 valorem assessments may become delinquent and bear 50 penalties in the same manner as county taxes; making 51 technical changes; amending ss. 298.41 and 298.465, 52 F.S.; requiring the collection and enforcement of non 53 ad valorem assessments on land in certain subdistricts 54 and districts, respectively; making technical changes; 55 amending s. 298.49, F.S.; specifying how certain 56 interest must be appropriated for non-ad valorem 57 assessments; making technical changes; amending s. 58 298.50, F.S.; authorizing the levy of non-ad valorem 59 assessments to pay the principal and interest on bonds 60 issued; making technical changes; amending ss. 298.52 61 and 298.54, F.S.; conforming provisions to changes 62 made by the act; making technical changes; amending s. 63 298.56, F.S.; authorizing non-ad valorem assessments 64 to be levied to pay certain bonds issued; making 65 technical changes; amending ss. 298.71, 298.72, 66 298.76, 298.77, 298.78, and 373.0697, F.S.; conforming 67 provisions to changes made by the act; making 68 technical changes; amending ss. 112.312, 119.071, 69 192.042, 212.08, 220.03, 377.708, 472.003, and 70 624.5105, F.S.; conforming cross-references; providing 71 severability; providing an effective date. 72 73 Be It Enacted by the Legislature of the State of Florida: 74 75 Section 1.Subsection (5) of section 63.088, Florida 76 Statutes, is amended to read: 77 63.088Proceeding to terminate parental rights pending 78 adoption; notice and service; diligent search. 79 (5)LOCATION UNKNOWN; IDENTITY KNOWN.If the inquiry by the 80 court under subsection (4) identifies any person who has not 81 executed a consent to adoption or an affidavit of nonpaternity, 82 and the location of the person is unknown, the adoption entity 83 must conduct a diligent search for that person which must 84 include inquiries concerning all of the following: 85 (a)The persons current address, or any previous address, 86 through an inquiry of the United States Postal Service through 87 the Freedom of Information Act.; 88 (b)The last known employment of the person, including the 89 name and address of the persons employer.; 90 (c)Names and addresses of relatives to the extent they can 91 be reasonably obtained from the petitioner or other sources, 92 contacts with those relatives, and inquiry as to the persons 93 last known address. The petitioner must pursue any leads to any 94 addresses where the person may have moved.; 95 (d)Information as to whether or not the person may have 96 died and, if so, the date and location.; 97 (e)Telephone listings in the area where the person last 98 resided.; 99 (f)Inquiries of law enforcement agencies in the area where 100 the person last resided.; 101 (g)Highway patrol records in the state where the person 102 last resided.; 103 (h)Department of Corrections records in the state where 104 the person last resided.; 105 (i)Hospitals in the area where the person last resided.; 106 (j)Records of utility companies, including water, sewer, 107 cable television, and electric companies, in the area where the 108 person last resided.; 109 (k)Records of the Armed Forces of the United States as to 110 whether there is any information as to the person.; 111 (l)Records of the property appraiser tax assessor and tax 112 collector in the area where the person last resided.; and 113 (m)Search of one Internet databank locator service. 114 115 A person contacted by a petitioner or adoption entity requesting 116 records under this subsection must release the requested records 117 to the petitioner or adoption entity without the necessity of a 118 subpoena or a court order, except when prohibited by law. An 119 affidavit of diligent search conducted in accordance with this 120 section must be filed with the court. The diligent search may be 121 conducted before the birth of the minor. A judgment terminating 122 parental rights and approving a diligent search that fails to 123 locate a person is valid and is not subject to direct or 124 collateral attack because the mother failed or refused to 125 provide the adoption entity with sufficient information to 126 locate the person. 127 Section 2.Paragraph (r) of subsection (1) of section 128 125.01, Florida Statutes, is amended to read: 129 125.01Powers and duties. 130 (1)The legislative and governing body of a county shall 131 have the power to carry on county government. To the extent not 132 inconsistent with general or special law, this power includes, 133 but is not restricted to, the power to: 134 (r)Levy and collect taxes, both for county purposes and 135 for the providing of municipal services within any municipal 136 service taxing unit, and non-ad valorem special assessments 137 within any municipal service benefit unit; borrow and expend 138 money; and issue bonds, revenue certificates, and other 139 obligations of indebtedness, which power shall be exercised in 140 such manner, and subject to such limitations, as may be provided 141 by general law. There shall be no referendum required for the 142 levy by a county of ad valorem taxes, both for county purposes 143 and for the providing of municipal services within any municipal 144 service taxing unit. 145 1.Notwithstanding any other provision of law, a county may 146 not levy special assessments on lands classified as agricultural 147 lands under s. 193.461 unless the revenue from such assessments 148 has been pledged for debt service and is necessary to meet 149 obligations of bonds or certificates issued by the county which 150 remain outstanding on July 1, 2023, including refundings thereof 151 for debt service savings where the maturity of the debt is not 152 extended. For bonds or certificates issued after July 1, 2023, 153 special assessments securing such bonds may not be levied on 154 lands classified as agricultural under s. 193.461. 155 2.The provisions of subparagraph 1. do not apply to 156 residential structures and their curtilage. 157 Section 3.Section 153.60, Florida Statutes, is amended to 158 read: 159 153.60County commissioners Ex officio officers governing 160 board.The board of county commissioners of the county in which 161 any water and sewer such district is created is shall be the ex 162 officio governing board of such district. Such district is shall 163 be a body corporate and politic, exercising essential 164 governmental functions, and has shall have the power to sue and 165 be sued; to contract; to adopt and use a common seal and alter 166 the same at pleasure; to purchase, hold, lease or otherwise 167 acquire and convey such real property and personal property and 168 interests therein as may be necessary or proper to carry out the 169 purposes of this law. The clerk of the circuit court is shall be 170 ex officio the clerk and treasurer of the district, the property 171 appraiser is ex officio the property appraiser of the district, 172 and the county tax collector is shall be ex officio the tax 173 collector of the district. Such district shall administer taxes 174 and non-ad valorem assessments in the same manner as other 175 general county taxes. 176 Section 4.Section 153.69, Florida Statutes, is repealed. 177 Section 5.Section 153.81, Florida Statutes, is amended to 178 read: 179 153.81Ad valorem maintenance tax.In addition to the ad 180 valorem taxes authorized to be levied to pay the principal of 181 and interest on general obligation bonds, or as additional 182 security for revenue bonds or assessment bonds, any district is 183 authorized to levy an a special ad valorem maintenance tax of a 184 sufficient number of mills upon the dollar of assessed valuation 185 of property subject to taxation in the district to pay for the 186 maintenance and operation and other corporate purposes of the 187 said district; provided, however, that such special maintenance 188 tax shall in no event exceed 5 mills during any one year. Such 189 special maintenance tax shall be levied and collected in the 190 manner provided herein for ad valorem taxes levied and collected 191 for debt service on bonds issued pursuant to this law. 192 Section 6.Section 153.82, Florida Statutes, is amended to 193 read: 194 153.82Handling of taxes and non-ad valorem special 195 assessments, district treasurer.All ad valorem taxes or non-ad 196 valorem special assessments levied and collected in any district 197 in the manner provided in this chapter must, herein shall when 198 received, be paid over by the proper officials of the county in 199 which the district is located to the treasurer of the district 200 to be applied as provided in this law and in the proceedings 201 authorizing the issuance of any bonds or other obligations 202 pursuant to this law. 203 Section 7.Section 157.06, Florida Statutes, is amended to 204 read: 205 157.06Committee to view land before letting contract; non 206 ad valorem assessment; hearing complaints; collection of tax. 207 After a If said ditch, drain, or canal has been ordered, but 208 before letting the contract has been let therefor, the committee 209 hereinbefore provided for shall view the lands to be benefited 210 by such ditch, drain, or canal, as shown by the petition and 211 plat presented to the board of county commissioners., and, After 212 the cost of construction is ascertained, the committee they 213 shall levy a non-ad valorem assessment upon assess each parcel 214 according and in proportion to how each parcel benefits, as it 215 shall be benefited by such said ditch, drain, or canal, for all 216 expenses that may be incurred in the construction of such said 217 ditch, drain, or canal, including the interest charges, the 218 expenses of the committee and engineer, and for any condemnation 219 proceedings, together with their estimate of the amount per acre 220 for annual maintenance of such said ditch, drain, or canal, and 221 shall file a report of that information the same with the board 222 of county commissioners, who shall publish at once give notice 223 by publishing in a newspaper of general circulation within the 224 published in said county, at least once each week for 2 225 consecutive weeks before prior to the next regular meeting, that 226 they will, at their next regular meeting, hear complaints from 227 the owners or agents of any lands affected, against the proposed 228 assessment. At that meeting, so made, and the board of county 229 commissioners may equalize the assessment so made, but may not 230 cannot raise or lower the total amount of the assessment so made 231 by the said committee. After hearing such complaints, if any, or 232 equalizing the assessment, the board may provide if they shall 233 see fit to do so, they shall then turn over to the property 234 appraiser the said assessment, with instructions to the property 235 appraiser to enter the assessment same as the levy upon the 236 lands in the regular tax assessment book. The board may levy and 237 the tax collector may collect such; said assessment may be 238 levied for 1 year or in yearly assessments for a period not to 239 exceed 30 years, as according as it may be deemed advisable, the 240 manner in which the same is to be levied to be determined and 241 provided by the board of county commissioners and entered of 242 record, when the same is turned over to the property appraiser. 243 The tax collector shall collect the assessment in the same shall 244 be collected by the tax collector in like manner as other taxes 245 are collected, and the assessments collected must be used to pay 246 made a special fund for the debt payment of the indebtedness 247 incurred in the construction and annual maintenance of such said 248 ditch, drain, or canal. 249 Section 8.Section 170.08, Florida Statutes, is amended to 250 read: 251 170.08Final consideration of non-ad valorem special 252 assessments; equalizing board to hear complaints and adjust 253 assessments; rebate of difference in cost and assessment.At the 254 time and place named in the notice provided for in s. 170.07, 255 the governing authority of the municipality shall meet and hear 256 testimony from affected property owners as to the propriety and 257 advisability of making the improvements and funding them with 258 non-ad valorem special assessments on property. Following the 259 testimony, the governing authority of the municipality shall 260 make a final decision on whether to levy the non-ad valorem 261 special assessments. Thereafter, the governing authority shall 262 meet as an equalizing board to hear and consider any and all 263 complaints as to the non-ad valorem special assessments and 264 shall adjust and equalize the assessments on a basis of justice 265 and right. When so equalized and approved by resolution or 266 ordinance of the governing authority, a final assessment roll 267 must shall be filed with the governing authority of the 268 municipality, and such assessments are shall stand confirmed and 269 remain legal, valid, and binding first liens upon the property 270 against which such assessments are made until paid; however, 271 upon completion of the improvement, the municipality shall 272 credit to each of the assessments the difference in the 273 assessment as originally made, approved, and confirmed and the 274 proportionate part of the actual cost of the improvement to be 275 paid by non-ad valorem special assessments as finally determined 276 upon the completion of the improvement, but in no event shall 277 the final assessments may not exceed the amount of benefits 278 originally assessed. Promptly After such confirmation, the 279 assessments must shall be recorded by the city clerk in a 280 special book, to be known as the Improvement Lien Book, and 281 the record of the lien in this book constitutes shall constitute 282 prima facie evidence of its validity. The governing authority of 283 the municipality may by resolution grant a discount equal to all 284 or a part of the payees proportionate share of the cost of the 285 project consisting of bond financing costs, such as capitalized 286 interest, funded reserves, and bond discount included in the 287 estimated cost of the project, upon payment in full of any 288 assessment during such period before prior to the time such 289 financing costs are incurred as may be specified by the 290 governing authority. 291 Section 9.Paragraph (a) of subsection (4) and subsections 292 (5), (6), and (7) of section 171.093, Florida Statutes, are 293 amended to read: 294 171.093Municipal annexation within independent special 295 districts. 296 (4)(a)If the municipality and the district are unable to 297 enter into an interlocal agreement pursuant to subsection (3), 298 the municipality shall so advise the district and the property 299 appraiser and tax collector of the county in which the annexed 300 property is located and, effective October 1 of the calendar 301 year immediately following the calendar year in which the 302 municipality declares its intent to assume service 303 responsibilities in the annexed area, the district shall remain 304 the service provider in the annexed area for a period of 4 305 years. During the 4-year period, the municipality shall pay the 306 district an amount equal to the ad valorem taxes or non-ad 307 valorem assessments that would have been collected had the 308 property remained in the district. 309 (5)If the municipality elects not to assume the districts 310 responsibilities, the district shall remain the service provider 311 in the annexed area, the geographical boundaries of the district 312 shall continue to include the annexed area, and the district may 313 continue to levy ad valorem taxes and non-ad valorem assessments 314 on the real property located within the annexed area. If the 315 municipality elects to assume the districts responsibilities in 316 accordance with subsection (3), the districts boundaries must 317 shall contract to exclude the annexed area at the time and in 318 the manner provided in the agreement. 319 (6)If the municipality elects to assume the districts 320 responsibilities and the municipality and the district are 321 unable to enter into an interlocal agreement, and the district 322 continues to remain the service provider in the annexed area in 323 accordance with subsection (4), the geographical boundaries of 324 the district must shall contract to exclude the annexed area on 325 the effective date of the beginning of the 4-year period 326 provided for in subsection (4). Nothing in This section does not 327 preclude precludes the contraction of the boundary of any 328 independent special district by special act of the Legislature. 329 The district may shall not levy ad valorem taxes or non-ad 330 valorem assessments on the annexed property in the calendar year 331 in which its boundaries contract and subsequent years, but it 332 may continue to collect and use all ad valorem taxes and non-ad 333 valorem assessments levied in prior years. Nothing in This 334 section does not prohibit prohibits the district from assessing 335 user charges and impact fees within the annexed area while it 336 remains the service provider. 337 (7)In addition to any other authority provided by law, a 338 municipality is authorized to levy non-ad valorem assessments on 339 property located in an annexed area to offset all or a portion 340 of the costs incurred by the municipality in assuming district 341 responsibilities pursuant to this section. Such assessments may 342 be collected pursuant to and in accordance with applicable law. 343 Section 10.Section 189.021, Florida Statutes, is amended 344 to read: 345 189.021Refund of certain non-ad valorem special 346 assessments.If a dependent special district has levied non-ad 347 valorem assessments for an improvement or specialized function 348 for which it was created; no bonds have been issued against 349 which the special assessments are pledged; and the county or 350 municipality which created the special district determines that 351 the demand for the improvement or function no longer exists or 352 the majority of the land against which the special assessments 353 were authorized has been purchased by a tax-exempt governmental 354 agency to be preserved for environmental purposes and which 355 cannot receive the benefit for which the assessments were 356 levied, unspent and unobligated moneys collected as assessments, 357 along with any interest collected thereon, must shall be 358 refunded to the original payors of the assessments when the 359 costs of distributing the refund do not exceed the amount 360 available for refund. This section operates shall operate 361 retroactively to January 1, 1987. 362 Section 11.Subsections (2) and (3) of section 190.021, 363 Florida Statutes, are amended to read: 364 190.021Taxes; non-ad valorem assessments. 365 (2)BENEFIT NON-AD VALOREM SPECIAL ASSESSMENTS.The board 366 shall annually determine, order, and levy the annual installment 367 of the total benefit non-ad valorem special assessments for 368 bonds issued and related expenses to finance district facilities 369 and projects which are levied under this act. These assessments 370 may be due and collected during each year that county taxes are 371 due and collected, in which case such annual installment and 372 levy must shall be evidenced to and certified to the property 373 appraiser by the board not later than August 31 of each year, 374 and such assessment must shall be entered by the property 375 appraiser on the county tax rolls, and must shall be collected 376 and enforced by the tax collector in the same manner and at the 377 same time as county taxes, and the proceeds of such assessments 378 must thereof shall be paid to the district. However, this 379 subsection does shall not prohibit the district in its 380 discretion from using the method prescribed in either s. 197.363 381 or s. 197.3632 for collecting and enforcing these assessments. 382 Notice of the proposed amount of the assessment pursuant to s. 383 200.069 that includes the date and time of the hearing may be 384 used in lieu of the notice provisions of s. 197.3632(4)(b). 385 These benefit non-ad valorem special assessments must shall be a 386 lien on the property against which assessed until paid and must 387 shall be enforceable in like manner as county taxes. The amount 388 of the assessment for the exercise of the districts powers 389 under ss. 190.011 and 190.012 must shall be determined by the 390 board based upon a report of the districts engineer and 391 assessed by the board upon such lands, which may be part or all 392 of the lands within the district benefited by the improvement, 393 apportioned between benefited lands in proportion to the 394 benefits received by each tract of land. 395 (3)MAINTENANCE NON-AD VALOREM SPECIAL ASSESSMENTS.To 396 maintain and preserve the facilities and projects of the 397 district, the board may levy a maintenance non-ad valorem 398 special assessment. This assessment may be evidenced to and 399 certified to the property appraiser by the board of supervisors 400 not later than August 31 of each year and must shall be entered 401 by the property appraiser on the county tax rolls and must shall 402 be collected and enforced by the tax collector in the same 403 manner and at the same time as county taxes, and the proceeds 404 from the assessment must therefrom shall be paid to the 405 district. However, this subsection does shall not prohibit the 406 district in its discretion from using the method prescribed in 407 either s. 197.363 or s. 197.3632 for collecting and enforcing 408 these assessments. Notice of the proposed amount of the 409 assessment pursuant to s. 200.069 that includes the date and 410 time of the hearing may be used in lieu of the notice provisions 411 of s. 197.3632(4)(b). These maintenance non-ad valorem special 412 assessments are shall be a lien on the property against which 413 assessed until paid and are shall be enforceable in like manner 414 as county taxes. The amount of the maintenance non-ad valorem 415 special assessment for the exercise of the districts powers 416 under ss. 190.011 and 190.012 shall be determined by the board 417 based upon a report of the districts engineer and assessed by 418 the board upon such lands, which may be all of the lands within 419 the district benefited by the maintenance thereof, apportioned 420 between the benefited lands in proportion to the benefits 421 received by each tract of land. 422 Section 12.Section 190.022, Florida Statutes, is amended 423 to read: 424 190.022Non-ad valorem Special assessments. 425 (1)The board may levy non-ad valorem special assessments 426 for the construction, reconstruction, acquisition, or 427 maintenance of district facilities authorized under this chapter 428 using the procedures for levy and collection provided in chapter 429 170 or chapter 197. 430 (2)Notwithstanding the provisions of s. 170.09, district 431 assessments may be made payable in no more than 30 yearly 432 installments. 433 Section 13.Section 192.001, Florida Statutes, is reordered 434 and amended to read: 435 192.001Definitions.All definitions set out in chapters 1 436 and 200 which that are applicable to this chapter are included 437 herein. In addition, the following definitions shall apply in 438 the imposition of ad valorem taxes: 439 (1)Ad valorem tax means a tax based upon the taxable 440 assessed value of property which can become a lien against a 441 homestead as permitted in s. 4, Art. X of the State 442 Constitution. The term property tax may be used 443 interchangeably with the term ad valorem tax. 444 (2)Assessed value of property means the value of 445 property as limited by Art. VII of the State Constitution an 446 annual determination of: 447 (a)The just or fair market value of an item or property; 448 (b)The value of property as limited by Art. VII of the 449 State Constitution; or 450 (c)The value of property in a classified use or at a 451 fractional value if the property is assessed solely on the basis 452 of character or use or at a specified percentage of its value 453 under Art. VII of the State Constitution. 454 (3)Classified value means the value of property in a 455 classified use or at a fractional value if the property is 456 assessed solely on the basis of character or use or at a 457 specified percentage of its value under Art. VII of the State 458 Constitution. 459 (6)(3)County property appraiser means the county officer 460 charged with determining the value of all property within the 461 county, with maintaining certain records connected therewith, 462 and with determining the tax on taxable property after taxes 463 have been levied. He or she shall also be referred to in these 464 statutes as the property appraiser or appraiser. 465 (7)(4)County tax collector means the county officer 466 charged with the collection of ad valorem taxes levied by the 467 county, the school board, any special taxing districts within 468 the county, and all municipalities within the county. 469 (8)(5)Department, unless otherwise designated, means the 470 Department of Revenue. 471 (9)(6)Extend on the tax roll means the arithmetic 472 computation whereby the millage is converted to a decimal number 473 representing one one-thousandth of a dollar and then multiplied 474 by the taxable value of the property to determine the tax on 475 such property. 476 (12)(7)Governing body means any board, commission, 477 council, or individual acting as the executive head of a unit of 478 local government. 479 (13)(8)Homestead means that property described in s. 480 6(a), Art. VII of the State Constitution. 481 (14)Just value means the fair market value of an item or 482 property for ad valorem taxation as provided in s. 193.011. 483 (15)(9)Levy means the imposition of a tax, stated in 484 terms of millage, against all appropriately located property 485 by a governmental body authorized by law to impose ad valorem 486 taxes. 487 (16)(10)Mill means one one-thousandth of a United States 488 dollar. Millage may apply to a single levy of taxes or to the 489 cumulative of all levies. 490 (17)Non-ad valorem assessment has the same meaning as in 491 s. 197.3632(1)(d). 492 (18)(11)Personal property, for the purposes of ad 493 valorem taxation, shall be divided into four categories as 494 follows: 495 (a)Household goods means wearing apparel, furniture, 496 appliances, and other items ordinarily found in the home and 497 used for the comfort of the owner and his or her family. 498 Household goods are not held for commercial purposes or resale. 499 (b)Intangible personal property means money, all 500 evidences of debt owed to the taxpayer, all evidences of 501 ownership in a corporation or other business organization having 502 multiple owners, and all other forms of property where value is 503 based upon that which the property represents rather than its 504 own intrinsic value. 505 (c)1.Inventory means only those chattels consisting of 506 items commonly referred to as goods, wares, and merchandise (as 507 well as inventory) which are held for sale or lease to customers 508 in the ordinary course of business. Supplies and raw materials 509 shall be considered to be inventory only to the extent that they 510 are acquired for sale or lease to customers in the ordinary 511 course of business or will physically become a part of 512 merchandise intended for sale or lease to customers in the 513 ordinary course of business. Partially finished products which 514 when completed will be held for sale or lease to customers in 515 the ordinary course of business shall be deemed items of 516 inventory. All livestock shall be considered inventory. Items of 517 inventory held for lease to customers in the ordinary course of 518 business, rather than for sale, shall be deemed inventory only 519 prior to the initial lease of such items. For the purposes of 520 this section, fuels used in the production of electricity shall 521 be considered inventory. 522 2.Inventory also means construction and agricultural 523 equipment weighing 1,000 pounds or more that is returned to a 524 dealership under a rent-to-purchase option and held for sale to 525 customers in the ordinary course of business. This subparagraph 526 may not be considered in determining whether property that is 527 not construction and agricultural equipment weighing 1,000 528 pounds or more that is returned under a rent-to-purchase option 529 is inventory under subparagraph 1. 530 (d)Tangible personal property means all goods, chattels, 531 and other articles of value (but does not include the vehicular 532 items enumerated in s. 1(b), Art. VII of the State Constitution 533 and elsewhere defined) capable of manual possession and whose 534 chief value is intrinsic to the article itself. Construction 535 work in progress consists of those items of tangible personal 536 property commonly known as fixtures, machinery, and equipment 537 when in the process of being installed in new or expanded 538 improvements to real property and whose value is materially 539 enhanced upon connection or use with a preexisting, taxable, 540 operational system or facility. Construction work in progress 541 shall be deemed substantially completed when connected with the 542 preexisting, taxable, operational system or facility. For the 543 purposes of tangible personal property constructed or installed 544 by an electric utility, construction work in progress shall be 545 deemed substantially completed upon the earlier of when all 546 permits or approvals required for commercial operation have been 547 received or approved, or 1 year after the construction work in 548 progress has been connected with the preexisting, taxable, 549 operational system or facility. Inventory and household goods 550 are expressly excluded from this definition. 551 (19)(12)Real property means land, buildings, fixtures, 552 and all other improvements to land. The terms land, real 553 estate, realty, and real property may be used 554 interchangeably. 555 (21)(13)Taxpayer means the person or other legal entity 556 in whose name property is assessed, including an agent of a 557 timeshare period titleholder. 558 (10)(14)Fee timeshare real property means the land and 559 buildings and other improvements to land that are subject to 560 timeshare interests which are sold as a fee interest in real 561 property. 562 (22)(15)Timeshare period titleholder means the purchaser 563 of a timeshare period sold as a fee interest in real property, 564 whether organized under chapter 718 or chapter 721. 565 (20)(16)Taxable value means the assessed value of 566 property minus the amount of any applicable exemption provided 567 under s. 3 or s. 6, Art. VII of the State Constitution and 568 chapter 196. 569 (11)(17)Floating structure means a floating barge-like 570 entity, with or without accommodations built thereon, which is 571 not primarily used as a means of transportation on water but 572 which serves purposes or provides services typically associated 573 with a structure or other improvement to real property. The term 574 floating structure includes, but is not limited to, each 575 entity used as a residence, place of business, office, hotel or 576 motel, restaurant or lounge, clubhouse, meeting facility, 577 storage or parking facility, mining platform, dredge, dragline, 578 or similar facility or entity represented as such. Floating 579 structures are expressly excluded from the definition of the 580 term vessel provided in s. 327.02. Incidental movement upon 581 water shall not, in and of itself, preclude an entity from 582 classification as a floating structure. A floating structure is 583 expressly included as a type of tangible personal property. 584 (4)(18)Complete submission of the rolls includes, but is 585 not limited to, accurate tabular summaries of valuations as 586 prescribed by department rule; an electronic copy of the real 587 property assessment roll including for each parcel total value 588 of improvements, land value, the recorded selling prices, other 589 ownership transfer data required for an assessment roll under s. 590 193.114, the value of any improvement made to the parcel in the 591 12 months preceding the valuation date, the type and amount of 592 any exemption granted, and such other information as may be 593 required by department rule; an accurate tabular summary by 594 property class of any adjustments made to recorded selling 595 prices or fair market value in arriving at assessed value, as 596 prescribed by department rule; an electronic copy of the 597 tangible personal property assessment roll, including for each 598 entry a unique account number and such other information as may 599 be required by department rule; and an accurate tabular summary 600 of per-acre land valuations used for each class of agricultural 601 property in preparing the assessment roll, as prescribed by 602 department rule. 603 (5)(19)Computer software means any information, program, 604 or routine, or any set of one or more programs, routines, or 605 collections of information used or intended for use to convey 606 information or to cause one or more computers or pieces of 607 computer-related peripheral equipment, or any combination 608 thereof, to perform a task or set of tasks. Without limiting the 609 generality of the definition provided in this subsection, the 610 term includes operating and applications programs and all 611 related documentation. Computer software does not include 612 embedded software that resides permanently in the internal 613 memory of a computer or computer-related peripheral equipment 614 and that is not removable without terminating the operation of 615 the computer or equipment. Computer software constitutes 616 personal property only to the extent of the value of the 617 unmounted or uninstalled medium on or in which the information, 618 program, or routine is stored or transmitted, and, after 619 installation or mounting by any person, computer software does 620 not increase the value of the computer or computer-related 621 peripheral equipment, or any combination thereof. 622 Notwithstanding any other provision of law, this subsection 623 applies to the 1997 and subsequent tax rolls and to any 624 assessment in an administrative or judicial action pending on 625 June 1, 1997. 626 Section 14.Paragraph (h) of subsection (2) of section 627 192.0105, Florida Statutes, is amended to read: 628 192.0105Taxpayer rights.There is created a Florida 629 Taxpayers Bill of Rights for property taxes and assessments to 630 guarantee that the rights, privacy, and property of the 631 taxpayers of this state are adequately safeguarded and protected 632 during tax levy, assessment, collection, and enforcement 633 processes administered under the revenue laws of this state. The 634 Taxpayers Bill of Rights compiles, in one document, brief but 635 comprehensive statements that summarize the rights and 636 obligations of the property appraisers, tax collectors, clerks 637 of the court, local governing boards, the Department of Revenue, 638 and taxpayers. Additional rights afforded to payors of taxes and 639 assessments imposed under the revenue laws of this state are 640 provided in s. 213.015. The rights afforded taxpayers to assure 641 that their privacy and property are safeguarded and protected 642 during tax levy, assessment, and collection are available only 643 insofar as they are implemented in other parts of the Florida 644 Statutes or rules of the Department of Revenue. The rights so 645 guaranteed to state taxpayers in the Florida Statutes and the 646 departmental rules include: 647 (2)THE RIGHT TO DUE PROCESS. 648 (h)The right at a public hearing on non-ad valorem 649 assessments or municipal special assessments to provide written 650 objections and to provide testimony to the local governing board 651 (see ss. 197.3632(4)(c) and 170.08). 652 Section 15.Subsection (3) of section 193.077, Florida 653 Statutes, is amended to read: 654 193.077Notice of new, rebuilt, or expanded property. 655 (3)Within 10 days of extension or recertification of the 656 assessment rolls pursuant to s. 193.122, whichever is later, the 657 property appraiser shall forward to the department a list of all 658 property of new businesses and property separately assessed as 659 expansion-related or rebuilt property pursuant to s. 660 193.085(5)(a). The list shall include the name and address of 661 the business to which the property is assessed, the just, 662 assessed, and classified value of the property, the total taxes 663 levied against the property, the identifying number for the 664 property as shown on the assessment roll, and a description of 665 the property. 666 Section 16.Section 193.4614, Florida Statutes, is created 667 to read: 668 193.4614Agricultural lands exempt from non-ad valorem 669 assessment.Notwithstanding any other law, non-ad valorem 670 assessments other than those authorized under chapter 298 may 671 not be levied on lands classified as agricultural lands under s. 672 193.461 unless the revenue from such assessments has been 673 pledged for debt service and is necessary to meet obligations of 674 bonds or certificates issued by the county which remain 675 outstanding as of July 1, 2025, including refundings thereof for 676 debt service savings where the maturity of the debt is not 677 extended. For bonds or certificates issued after July 1, 2025, 678 non-ad valorem assessments securing such bonds may not be levied 679 on lands classified as agricultural lands under s. 193.461. This 680 section does not apply to residential structures and their 681 curtilage. 682 Section 17.Subsection (8) of section 193.503, Florida 683 Statutes, is amended to read: 684 193.503Classification and assessment of historic property 685 used for commercial or certain nonprofit purposes. 686 (8)For the purposes of assessment roll preparation and 687 recordkeeping, the property appraiser shall report the assessed 688 value of property qualified for the assessment pursuant to this 689 section as its classified use value and shall annually 690 determine and report as just value the fair market value of 691 such property, irrespective of any negative impact that 692 restrictions imposed or conveyances made pursuant to this 693 section may have had on such value. 694 Section 18.Paragraph (a) of subsection (9) of section 695 193.505, Florida Statutes, is amended to read: 696 193.505Assessment of historically significant property 697 when development rights have been conveyed or historic 698 preservation restrictions have been covenanted. 699 (9)(a)For the purposes of assessment roll preparation and 700 recordkeeping, the property appraiser shall report the assessed 701 value of property subject to a conveyance or covenant pursuant 702 to this section as its classified use value and shall annually 703 determine and report as just value the fair market value of 704 such property irrespective of any negative impact that 705 restrictions imposed or conveyances made pursuant to this 706 section may have had on such value. 707 Section 19.Paragraph (b) of subsection (1) of section 708 194.036, Florida Statutes, is amended to read: 709 194.036Appeals.Appeals of the decisions of the board 710 shall be as follows: 711 (1)If the property appraiser disagrees with the decision 712 of the board, he or she may appeal the decision to the circuit 713 court if one or more of the following criteria are met: 714 (b)There is a variance from the property appraisers just 715 assessed value in excess of the following: 20 percent variance 716 from any assessment of $250,000 or less; 15 percent variance 717 from any assessment in excess of $250,000 but not in excess of 718 $1 million; 10 percent variance from any assessment in excess of 719 $1 million but not in excess of $2.5 million; or 5 percent 720 variance from any assessment in excess of $2.5 million. 721 Section 20.Subsection (3) of section 197.2421, Florida 722 Statutes, is amended to read: 723 197.2421Property tax deferral. 724 (3)Ad valorem taxes, non-ad valorem assessments, and 725 interest deferred pursuant to this chapter constitute a priority 726 lien and attach to the property in the same manner as other tax 727 liens. Deferred taxes, non-ad valorem assessments, and interest, 728 however, are due, payable, and delinquent as provided in this 729 chapter. 730 Section 21.Subsection (4) of section 197.2524, Florida 731 Statutes, is amended to read: 732 197.2524Tax deferral for recreational and commercial 733 working waterfront properties and affordable rental housing 734 property. 735 (4)The ordinance must specify that such deferrals apply 736 only to taxes or non-ad valorem assessments levied by the unit 737 of government granting the deferral. However, a deferral may not 738 be granted for taxes or assessments levied for the payment of 739 bonds or for taxes authorized by a vote of the electors pursuant 740 to s. 9(b) or s. 12, Art. VII of the State Constitution. 741 Section 22.Subsections (2) through (5) of section 197.263, 742 Florida Statutes, are amended to read: 743 197.263Change in ownership or use of property. 744 (2)Whenever the property appraiser discovers that there 745 has been a change in the ownership or use of property that has 746 been granted a tax deferral, the property appraiser shall notify 747 the tax collector in writing of the date such change occurs, and 748 the tax collector shall collect any taxes, non-ad valorem 749 assessments, and interest due. 750 (3)During any year in which the total amount of deferred 751 taxes, interest, non-ad valorem assessments, and all other 752 unsatisfied liens on the homestead exceeds 85 percent of the 753 just value of the homestead, the tax collector shall notify the 754 owner that the portion of taxes, interest, and assessments which 755 exceeds 85 percent of the just value of the homestead is due and 756 payable within 30 days after the notice is sent. Failure to pay 757 the amount due causes the total amount of deferred taxes, 758 interest, and non-ad valorem assessments to become delinquent. 759 (4)Each year, upon notification, each owner of property on 760 which taxes, interest, and non-ad valorem assessments have been 761 deferred shall submit to the tax collector a list of, and the 762 current value of, all outstanding liens on the owners 763 homestead. Failure to respond to this notification within 30 764 days causes the total amount of deferred taxes, interest, and 765 non-ad valorem assessments to become payable within 30 days. 766 (5)If deferred taxes, interest, and non-ad valorem 767 assessments become delinquent, the tax collector shall sell a 768 tax certificate for the delinquent taxes, interest, and non-ad 769 valorem assessments in the manner provided by s. 197.432. 770 Section 23.Section 197.272, Florida Statutes, is amended 771 to read: 772 197.272Prepayment of deferred taxes.All or part of the 773 deferred taxes, non-ad valorem assessments, and accrued interest 774 may at any time be paid to the tax collector. Any payment that 775 is less than the total amount due must be equal to the amount of 776 the deferred taxes, interest, and non-ad valorem assessments, 777 and the payment must be for 1 or more full years. 778 Section 24.Section 197.282, Florida Statutes, is amended 779 to read: 780 197.282Distribution of payments.When any deferred taxes, 781 non-ad valorem assessments, or interest is collected, the tax 782 collector shall maintain a record of the payment. The tax 783 collector shall distribute payments received in accordance with 784 the procedures for distribution of ad valorem taxes, non-ad 785 valorem assessments, or redemption moneys as prescribed in this 786 chapter. 787 Section 25.Paragraph (d) of subsection (1) of section 788 197.3632, Florida Statutes, is amended to read: 789 197.3632Uniform method for the levy, collection, and 790 enforcement of non-ad valorem assessments. 791 (1)As used in this section: 792 (d)Non-ad valorem assessment means only those 793 assessments which are not based upon millage, and which can 794 become a lien against a homestead as permitted in s. 4, Art. X 795 of the State Constitution, and are specifically excluded from 796 the exemption from taxation provided under s. 4, Art. VII of the 797 State Constitution. 798 Section 26.Subsection (1) of section 200.065, Florida 799 Statutes, is amended to read: 800 200.065Method of fixing millage. 801 (1)(a)Upon completion of the assessment of all property 802 pursuant to s. 193.023, the property appraiser shall certify to 803 each taxing authority the taxable value within the jurisdiction 804 of the taxing authority. This certification shall include a copy 805 of the statement required to be submitted under s. 195.073(3), 806 as applicable to that taxing authority. The form on which the 807 certification is made shall include instructions to each taxing 808 authority describing the proper method of computing a millage 809 rate which, exclusive of new construction, additions to 810 structures, deletions, increases in the value of improvements 811 that have undergone a substantial rehabilitation which increased 812 the assessed value of such improvements by at least 100 percent, 813 property added due to geographic boundary changes, total taxable 814 value of tangible personal property within the jurisdiction in 815 excess of 115 percent of the previous years total taxable 816 value, and any dedicated increment value, will provide the same 817 ad valorem tax revenue for each taxing authority as was levied 818 during the prior year less the amount, if any, paid or applied 819 as a consequence of an obligation measured by the dedicated 820 increment value. Such That millage rate shall be known as the 821 rolled-back rate. The property appraiser shall also include 822 instructions, as prescribed by the Department of Revenue, to 823 each county and municipality, each special district dependent to 824 a county or municipality, each municipal service taxing unit, 825 and each independent special district describing the proper 826 method of computing the millage rates and taxes levied as 827 specified in subsection (5). The Department of Revenue shall 828 prescribe the instructions and forms that are necessary to 829 administer this subsection and subsection (5). The information 830 provided pursuant to this subsection shall also be sent to the 831 tax collector by the property appraiser at the time it is sent 832 to each taxing authority. 833 (b)The rolled-back rate must be calculated by the 834 subtraction of all new construction, additions to structures, 835 increases in the value of improvements that have undergone a 836 substantial rehabilitation which increased the assessed value of 837 such improvements by at least 100 percent, property added due to 838 geographic boundary changes, total taxable value of tangible 839 personal property within the jurisdiction in excess of 115 840 percent of the previous years total taxable value, and any 841 dedicated increment value and the addition of all deletions to 842 the gross taxable value for operating purposes. For purposes of 843 this paragraph, the term gross taxable value for operating 844 purposes means the combination of the current year taxable 845 value for real property, tangible personal property, and 846 centrally assessed property. 847 Section 27.Subsections (5) and (9) of section 298.301, 848 Florida Statutes, are amended to read: 849 298.301District water control plan adoption; district 850 boundary modification; plan amendment; notice forms; objections; 851 hearings; assessments. 852 (5)The engineer shall prepare a report arranged in tabular 853 form, the columns of which are to be headed as follows: column 854 one, owner of property; column two, description of property; 855 column three, number of acres; column four, amount of 856 determined benefit; column five, amount of determined 857 damages; column six, number of acres to be taken for rights 858 of-way, district works, etc. The engineer shall also, by and 859 with the advice of other employees and consultants of the 860 district, estimate the cost of the works set out in the proposed 861 plan or plan amendment, including the cost of and the probable 862 expense of organization and administration. A maintenance non-ad 863 valorem assessment recommendation must also be included in each 864 engineers report. However, the maintenance non-ad valorem 865 assessment may not be considered as part of the costs of 866 installation or construction specified by the proposed plan or 867 plan amendment in determining whether benefits exceed damages. 868 The report shall be signed by the engineer and filed in the 869 office of the secretary of the district. The secretary of the 870 district, or deputy thereto, shall assist as needed in 871 preparation of the report. 872 (9)The approval and confirmation of the engineers report 873 by the board of supervisors establishes the amount and 874 apportionment of non-ad valorem assessments contained therein. 875 The assessments so established are final and conclusive as to 876 all land assessed, unless within 30 days after approval and 877 confirmation of the engineers report an action for relief is 878 brought in a court of competent jurisdiction. If the assessment 879 against any land is reduced or abated by the court, the board of 880 supervisors shall cause the engineers report to be amended 881 accordingly. Unless such an action is commenced within the 30 882 day period, the assessment set forth in the engineers report is 883 final and nonappealable as to such land. 884 Section 28.Section 298.349, Florida Statutes, is amended 885 to read: 886 298.349Uniform initial acreage non-ad valorem assessment 887 for payment of expenses.There is levied upon each acre of land 888 within a water control district created on or after July 1, 889 1997, a uniform initial non-ad valorem assessment of $50 per 890 acre for the year in which the district is created, to be used 891 by the district, through its board of supervisors, for the 892 purpose of district administration, paying expenses incurred or 893 to be incurred in making surveys of the lands in the district, 894 assessing benefits and damages, and other expenses necessarily 895 incurred, as estimated or determined by the board of 896 supervisors, before the board collects or receives funds under 897 the remaining provisions of this chapter. The assessment 898 constitutes a lien upon the lands in the district from the 899 effective date of the special act creating the district and must 900 be collected by the district. If the board of supervisors 901 determines that it is necessary to obtain funds to pay any 902 expenses incurred or to be incurred in organizing the district, 903 or any other expenses relating to the conduct and operation of 904 the district, before a sufficient sum can be obtained by 905 collecting the acreage assessment levied by this section, the 906 board may borrow a sufficient sum of money for any of those 907 purposes, may issue notes or bonds therefor, and may pledge any 908 and all assessments of the initial acreage assessment levied 909 under the provisions of this section for the repayment thereof. 910 The board of supervisors may issue notes or bonds to any person 911 or persons performing work or services or furnishing anything of 912 value in the organization of the district or for any other 913 expenses necessarily incurred before the receipt of funds 914 arising from assessments or benefits. 915 Section 29.Section 298.353, Florida Statutes, is amended 916 to read: 917 298.353Unit development; powers of board of supervisors to 918 designate units of district; financing assessments for each 919 unit.The board of supervisors of the district may designate 920 areas or parts of the district as separate administrative and 921 financial units. Units must be created or modified as a part 922 of and through the adoption of a water control plan or plan 923 amendment as provided in this chapter. The units into which the 924 district is divided must be given appropriate numbers or names 925 by the board of supervisors so that the units can be readily 926 identified and distinguished. The board may fix and determine 927 the location, area, and boundaries of the lands to be included 928 in each unit, the type and amount of work required in the unit 929 and the order of development, and the method of carrying on the 930 work in each unit. The unit system provided by this section may 931 be conducted, and all the proceedings by this section and this 932 chapter authorized in respect to such unit or units may be 933 carried on and conducted, whenever the board of supervisors 934 finds that it is appropriate. If the board finds that it is 935 advisable to implement the district infrastructure and service 936 plans by units, as authorized by this section, the board shall, 937 by resolution duly adopted and entered upon its minutes, declare 938 its purpose to conduct the work accordingly, and shall proceed 939 through the water control plan adoption or amendment process 940 described in s. 298.301 to fix the number, location, boundaries, 941 and description of lands within each unit or units and give them 942 appropriate numbers or names. All provisions of this chapter 943 shall apply within all units, and the enumeration of or 944 reference in this section to specific powers or duties of the 945 supervisors does not limit or restrict the application of any 946 and all of the proceedings and powers in this chapter within all 947 units. For water control plans applicable to one or more units, 948 but to less than the entire district, the notices to district 949 landowners or municipalities required under s. 298.301 need be 950 provided only to owners of lands within the affected unit or 951 units and municipalities within whose boundaries unit lands are 952 located. All non-ad valorem assessments, levies, taxes, bonds, 953 and other obligations made, levied, assessed, or issued for or 954 in respect to any unit or units constitute a lien and charge 955 solely and only upon the lands in the unit or units, 956 respectively, for the benefit of which the same have been 957 levied, made, or issued, and not upon the remaining units or 958 lands in the district. However, bonds may be payable from 959 assessments imposed on more than one unit. The board of 960 supervisors may at any time amend the location and description 961 of lands in any unit or units by proceeding in accordance with 962 the provisions of this section for the original creation of the 963 unit or units. If, after the approval of the engineers report 964 of benefits in any unit or units or the issuance of bonds or 965 other obligations that are payable from taxes or non-ad valorem 966 assessments for benefits levied upon lands within any unit or 967 units, the board of supervisors finds that the infrastructure or 968 service plan for the unit or units is insufficient or inadequate 969 for efficient development, the plan may be amended or changed 970 and the unit or units may be amended or changed as provided in 971 this section, by changing the location and description of lands 972 in the unit or units, by detaching lands therefrom, or by adding 973 lands thereto pursuant to this chapter. However, a change or 974 amendment to a designated unit is not authorized if it has the 975 effect of impairing a debt or other obligation of the unit or 976 the district. 977 Section 30.Section 298.36, Florida Statutes, is amended to 978 read: 979 298.36Lands belonging to state assessed; drainage tax and 980 non-ad valorem assessment record. 981 (1)The benefits, and all lands in the said district 982 belonging to the state, must shall be assessed to, and the taxes 983 and non-ad valorem assessments thereon must shall be paid by, 984 the state out of funds on hand, or which may hereafter be 985 obtained, derived from the sale of lands belonging to the state. 986 This subsection applies provision shall apply to all taxes and 987 non-ad valorem assessments in any district including maintenance 988 and ad valorem taxes, either levied under this or any other law, 989 and to taxes and non-ad valorem assessments assessed for 990 preliminary work and expenses, as provided in s. 298.349, as 991 well as to the taxes provided for in this section. 992 (2)The secretary of the board of supervisors, as soon as 993 the said total tax is levied, and shall, at the expense of the 994 district, shall prepare a list of all taxes and non-ad valorem 995 assessments levied, in the form of a well-bound book, which book 996 must shall be endorsed and named DRAINAGE TAX AND NON-VALOREM 997 ASSESSMENT RECORD OF .... WATER CONTROL DISTRICT .... COUNTY, 998 FLORIDA, which endorsement must shall be printed or written at 999 the top of each page in such said book, and must shall be signed 1000 and certified by the president and secretary of the board of 1001 supervisors, attested by the seal of the district. Such book 1002 becomes , and the same shall thereafter become a permanent 1003 record in the office of the said secretary. 1004 Section 31.Section 298.365, Florida Statutes, is amended 1005 to read: 1006 298.365Collection of annual installment tax and non-ad 1007 valorem assessments; lien.Annual installment taxes and non-ad 1008 valorem assessments levied under s. 298.36 are shall become due 1009 and must be collected during each year at the same time that 1010 county taxes are due and collected, and the said annual 1011 installment and levy must shall be evidenced to and certified by 1012 the board of supervisors not later than June 1 of each year to 1013 the property appraisers of counties in which lands of the 1014 district are situated. Such taxes and non-ad valorem assessments 1015 must Said tax shall be extended by the county property 1016 appraisers on the county tax rolls and must shall be collected 1017 by the tax collectors in the same manner and time as county 1018 taxes and the proceeds thereof paid to the said district. Such 1019 taxes and non-ad valorem assessments are liens Said tax shall be 1020 a lien until paid on the property against which assessed and 1021 enforceable in like manner as county taxes. 1022 Section 32.Section 298.366, Florida Statutes, is amended 1023 to read: 1024 298.366Delinquent taxes and non-ad valorem assessments; 1025 penalties.All taxes and non-ad valorem assessments provided for 1026 in this chapter are subject to becoming shall be and become 1027 delinquent and bearing bear penalties on the amount of the said 1028 taxes and assessments in the same manner as county taxes. 1029 Section 33.Section 298.41, Florida Statutes, is amended to 1030 read: 1031 298.41Taxes, non-ad valorem assessments, and costs a lien 1032 on land against which taxes levied; subdistricts. 1033 (1)All drainage taxes and non-ad valorem assessments 1034 provided for in this chapter, together with all penalties for 1035 default in payment of the same, all costs in collecting the 1036 same, including a reasonable attorney fees attorneys fee fixed 1037 by the court and taxed as costs in the action brought to enforce 1038 payment, shall, from the date of assessment thereof until paid, 1039 constitute a lien of equal dignity with the liens for state and 1040 county taxes, and other taxes of equal dignity with state and 1041 county taxes, upon all the lands against which such taxes shall 1042 be levied as is provided in this chapter. 1043 (2)If any district, organized or established under the 1044 provisions of this chapter is, shall be within the boundaries of 1045 a district theretofore established under the laws of this state, 1046 the district last organized and established is shall be 1047 designated as a subdistrict, and the lien for taxes assessed or 1048 levied for the purpose of such subdistrict, with the penalties 1049 for default in the payment thereof and all costs incurred, is 1050 shall be a lien of equal dignity with the lien for drainage 1051 taxes assessed or levied for the district first established. A 1052 sale of any of the lands within a district for state and county 1053 or other taxes may shall not operate to relieve or release the 1054 lands so sold from the lien for subsequent installments of 1055 drainage taxes, which lien may be enforced as against such lands 1056 as though no such sale thereof had been made. 1057 Section 34.Section 298.465, Florida Statutes, is amended 1058 to read: 1059 298.465District taxes and non-ad valorem assessments; 1060 delinquent; discounts.The collection and enforcement of all 1061 taxes and non-ad valorem assessments levied by the said district 1062 must shall be at the same time and in like manner as county 1063 taxes, and the provisions of the Florida Statutes relating to 1064 the sale of lands for unpaid and delinquent county taxes, the 1065 issuance, sale, and delivery of tax certificates for such unpaid 1066 and delinquent county taxes, the redemption thereof, the 1067 issuance to individuals of tax deeds based thereon, and all 1068 other procedures in connection therewith are shall be applicable 1069 to the said district and the delinquent and unpaid taxes and 1070 non-ad valorem assessments of the said district to the same 1071 extent as if the said statutory provisions were expressly set 1072 forth in this chapter. All taxes and non-ad valorem assessments 1073 are shall be subject to the same discounts as county taxes. 1074 Section 35.Section 298.49, Florida Statutes, is amended to 1075 read: 1076 298.49Interest upon matured bonds.All bonds and coupons 1077 not paid at maturity shall bear interest at the rate of 6 1078 percent per annum from maturity until paid, or until sufficient 1079 funds have been deposited at the place of payment, and the said 1080 interest must shall be appropriated by the board of supervisors 1081 out of the penalties and interest collected on delinquent taxes, 1082 non-ad valorem assessments, or any other available funds of the 1083 district. Any expense incurred in paying the said bonds and 1084 interest thereon, and a reasonable compensation to the bank or 1085 trust company for paying same, must shall be paid out of other 1086 funds in the hands of the treasurer and collected for the 1087 purpose of meeting the expenses of administration. 1088 Section 36.Section 298.50, Florida Statutes, is amended to 1089 read: 1090 298.50Levy of tax or non-ad valorem assessments to pay 1091 bonds, sinking fund. 1092 (1)The board of supervisors in making the annual tax or 1093 non-ad valorem assessment levy, as provided in this chapter, 1094 shall take into account the maturing bonds and interest on all 1095 bonds, and make provisions in advance for the payment thereof. 1096 In case the proceeds of the original tax or non-ad valorem 1097 assessment levy made under the provisions of s. 298.36 are not 1098 sufficient to pay the principal and interest on all bonds 1099 issued, then the board of supervisors shall make such additional 1100 levies upon the benefits assessed as are necessary for this 1101 purpose, and under no circumstances may shall any tax or non-ad 1102 valorem assessment levies be made that will in any manner or to 1103 any extent impair the security of the said bonds or the fund 1104 available for the payment of the principal and interest of the 1105 same. 1106 (2)A sufficient amount of the drainage tax or non-ad 1107 valorem assessment must shall be appropriated by the board of 1108 supervisors for the purpose of paying the principal and interest 1109 of the said bonds and must the same shall, when collected, be 1110 preserved in a separate fund for that purpose and no other. If 1111 the Should said drainage tax or non-ad valorem assessment is 1112 prove insufficient for the payment of any bonds issued 1113 subsequent to June 1, 1927, additional taxes apportioned to the 1114 amounts of the said drainage tax or non-ad valorem assessment 1115 may be levied in such amounts as may be necessary for such 1116 purposes. 1117 Section 37.Subsections (3) through (6) of section 298.52, 1118 Florida Statutes, are amended to read: 1119 298.52Refunding and extending bonds. 1120 (3)Any landowner may, shall have the right at any time 1121 within 30 days after the adoption of the resolution providing 1122 for the issuance of the refunding bonds, to pay the full amount 1123 of uncollected principal or assessment chargeable to his or her 1124 land for the payment of the bonds proposed to be refunded, and 1125 his or her lands must shall thereby be released from any tax or 1126 non-ad valorem assessment for the payment of the said bonds. The 1127 landowners land remains shall remain liable, subject to the 1128 limitations prescribed in the law under which the original bonds 1129 were issued and the original or revised benefits assessed 1130 against the said land, for any additional tax or non-ad valorem 1131 assessment that which may be required to pay the said bonds by 1132 reason of other lands in the district not paying the tax or non 1133 ad valorem assessment. 1134 (4)Unless and until refunding bonds shall have been 1135 authorized and issued, the governing board shall continue the 1136 levy of annual taxes or non-ad valorem assessments sufficient to 1137 pay the outstanding bonds and interest thereon as they fall due. 1138 When any bonds of such district are refunded pursuant to this 1139 section the authority hereby conferred, the collection of 1140 corresponding installments of tax or non-ad valorem assessment 1141 must shall likewise be deferred. The governing board shall make 1142 proper provision for the payment of the principal and interest 1143 of the said refunding bonds in like manner as was required in 1144 the case of the issuance of original bonds by the law under 1145 which such district is or may have been incorporated; and the 1146 holders of such refunding bonds shall have the same rights as 1147 those are given the holders of bonds under the law under which 1148 such district is or may have been incorporated. 1149 (5)Any landowner failing to avail himself or herself of 1150 the privilege conferred by this section of paying in full the 1151 unpaid principal tax or non-ad valorem assessment against his or 1152 her land may shall not be heard to complain by reason of 1153 additional interest to be collected from his or her lands by 1154 reason of the extension of the bonds. 1155 (6)Taxes or non-ad valorem assessments levied for the 1156 payment of refunding bonds and the interest thereon must shall 1157 be secured by the same lien as other taxes of such district 1158 levied for the payment of the original bonds, and the additional 1159 interest that which will accrue on account of such refunding 1160 bonds must shall be included and added to the original drainage 1161 tax and must shall be secured by the same lien; but the interest 1162 to accrue may shall not be considered as a part of the cost of 1163 construction in determining whether the tax exceeds the benefits 1164 assessed. 1165 Section 38.Section 298.54, Florida Statutes, is amended to 1166 read: 1167 298.54Maintenance non-ad valorem assessment tax.To 1168 maintain and preserve the ditches, drains, or other improvements 1169 made pursuant to this chapter and to repair and restore the 1170 same, when needed, and for the purpose of defraying the current 1171 expenses of the district, including any sum which may be 1172 required to pay state and county taxes on any lands which may 1173 have been purchased and which are held by the district under the 1174 provisions of this chapter, the board of supervisors may, upon 1175 the completion of such the said improvements, in whole or in 1176 part as may be certified to the board by the chief engineer, 1177 levy annually a non-ad valorem assessment a tax upon each tract 1178 or parcel of land within the district, to be known as a 1179 maintenance non-ad valorem assessment tax. Such Said 1180 maintenance non-ad valorem assessment must tax shall be 1181 apportioned upon the basis of the net assessments of benefits 1182 assessed as accruing from original construction, shall be 1183 evidenced to and certified by the board of supervisors not later 1184 than June 1 of each year to the property appraisers of counties 1185 in which lands of the district are situated, and shall be 1186 extended by the county property appraisers on the county tax 1187 rolls and collected by the tax collectors in the same manner and 1188 time as county taxes, and the proceeds therefrom must shall be 1189 paid to the said district. The non-ad valorem assessment is Said 1190 tax shall be a lien until paid on the property against which 1191 assessed and enforceable in like manner as county taxes. 1192 Section 39.Section 298.56, Florida Statutes, is amended to 1193 read: 1194 298.56Bonds issued secured by lien on lands benefited; 1195 assessment and collection of taxes and non-ad valorem 1196 assessments may be enforced.All bonds issued by any board of 1197 supervisors under the provisions of this chapter must shall be 1198 secured by a lien on all lands and other property benefited in 1199 the district, and the board of supervisors shall ensure see to 1200 it that a tax or non-ad valorem assessment is levied annually 1201 and collected under the provisions of this chapter, so long as 1202 it may be necessary to pay any bond issued or obligation 1203 contracted under its authority; and the making of the tax or 1204 said assessment and collection may be enforced by mandamus. 1205 Section 40.Section 298.71, Florida Statutes, is amended to 1206 read: 1207 298.71Department may issue notes; suit by holder; 1208 judgment.The Department of Environmental Protection may issue 1209 its promissory note or notes, or other written obligations, or 1210 evidence of indebtedness, for the repayment of such loans at 1211 such times and upon such terms and at such rates of interest as 1212 the said department may deem advisable; and if upon the maturity 1213 of such promissory notes, or written obligations, or other 1214 evidences of indebtedness, the same are not redeemed or paid, 1215 the said department may be sued by the holder or holders 1216 thereof, and any judgment obtained thereon must shall be 1217 satisfied out of the proceeds of the drainage tax or non-ad 1218 valorem assessment provided by law to be assessed on the lands 1219 embraced in the district. 1220 Section 41.Section 298.72, Florida Statutes, is amended to 1221 read: 1222 298.72Department may use proceeds of drainage tax or non 1223 ad valorem assessment to pay loans.Any drainage tax or non-ad 1224 valorem assessment provided by law to be assessed on the lands 1225 embraced in the district must shall be available, and be used by 1226 the Department of Environmental Protection for the repayment of 1227 any loan or loans obtained by the said department under the 1228 provisions of this chapter. 1229 Section 42.Subsection (1) of section 298.76, Florida 1230 Statutes, is amended to read: 1231 298.76Special or local legislation; effect. 1232 (1)This chapter is amended to provide that, pursuant to 1233 the authority granted the Legislature in s. 11(a)(21), Art. III 1234 of the State Constitution, there may not shall be a no special 1235 law or general law of local application granting additional 1236 authority, powers, rights, or privileges to any water control 1237 district formed pursuant to this chapter. However, this 1238 subsection may shall not prohibit any of the following special 1239 or local legislation that which: 1240 (a)Amends an existing special act which provides for the 1241 levy of an annual maintenance tax or non-ad valorem assessment 1242 of a district.; 1243 (b)Extends the corporate life of a district.; 1244 (c)Consolidates adjacent districts.; or 1245 (d)Authorizes the construction or maintenance of roads for 1246 agricultural purposes as outlined in this chapter. 1247 Section 43.Section 298.77, Florida Statutes, is amended to 1248 read: 1249 298.77Readjustment of assessments; procedure, notice, 1250 hearings. 1251 (1)Whenever the owners of 25 percent or more of the 1252 acreage of the land of any district situated wholly in a single 1253 county existing under the general drainage laws of this state, 1254 now this chapter, joined by the holders of not less than 95 1255 percent of the indebtedness outstanding against that district, 1256 shall file a petition with the board of supervisors, stating 1257 that there has been a material change in the value of the 1258 property in the district since the last previous assessment of 1259 benefits, contributed to by the drainage system; that a 1260 relatively large portion or portions of the district have become 1261 nontaxable for the purpose of paying the indebtedness of such 1262 district; that a named person, corporation, or agency has 1263 purchased the obligations of the district at a discount and 1264 under circumstances whereby the district is expected to pay in 1265 discharge of its obligations a sum greatly less than the par 1266 value of such obligations; that improvements within the district 1267 made possible or practicable by the drainage effected have been 1268 such as to enhance values in a portion or portions thereof more 1269 than in other portions of the district; and that developments in 1270 all parts of the district are believed to have been retarded by 1271 the inability of property owners to pay non-ad valorem 1272 assessments and discharge individual properties from the lien of 1273 the drainage tax or non-ad valorem assessment; and praying for 1274 readjustment of the assessment of benefits for the purpose of 1275 making a more equitable basis for the levy of taxes or non-ad 1276 valorem assessments to pay the indebtedness of such district and 1277 to maintain its drainage system, the board of supervisors shall 1278 give notice of the filing and hearing of the petition in the 1279 manner and for the time provided for in s. 298.301. 1280 (2)Such notice may be in the following form: 1281 1282 NOTICE IS HEREBY GIVEN to all persons interested in the 1283 lands included within the .... Water Control District that a 1284 petition has been filed with the district, praying for a 1285 readjustment of the assessment of benefits for the purpose of 1286 making a more equitable basis for the levy of taxes or non-ad 1287 valorem assessments against the various pieces and parcels of 1288 land in the said district to pay its indebtedness and maintain 1289 its drainage system, and that the said petition will be heard by 1290 the board of supervisors on the .... day of ...., ...(year).... 1291 Dated ...., ...(year).... 1292 ...(Secretary of District)... 1293 .... County 1294 1295 (3)Any interested person may file an answer to the 1296 petition before the return day and, if so, must shall be duly 1297 heard, but, if not, the cause must shall proceed ex parte. Upon 1298 the hearing of the petition, if the board finds shall find that 1299 there has been a material change in the values of the lands in 1300 the district since the last previous assessment of benefits, 1301 contributed to by the drainage system, and that the other 1302 material allegations of the petition herein required to be set 1303 forth are substantially true, the board of supervisors shall 1304 order that there be made a readjustment of the assessment of 1305 benefits for the purpose of providing a basis upon which to levy 1306 further and future taxes or non-ad valorem assessments for the 1307 payment of the obligations of, and maintaining the drainage 1308 system in, the district, and shall order the engineers report 1309 to be revised accordingly. Thereupon, the board of supervisors 1310 shall proceed pursuant to s. 298.301 to make such readjustment 1311 of assessment of benefits to each piece or parcel of land which 1312 has accrued or will accrue as a result of the drainage system. 1313 Provided, in making the readjustment of the assessment of 1314 benefits, the board of supervisors may shall not increase the 1315 existing non-ad valorem assessment, or unpaid portion thereof, 1316 on any piece or parcel of land; provided, further, that after 1317 the making of such readjustment, the limitation of 10 percent of 1318 the annual maintenance tax or non-ad valorem assessment which 1319 may be levied applies shall apply to the amount of benefits as 1320 readjusted. 1321 Section 44.Section 298.78, Florida Statutes, is amended to 1322 read: 1323 298.78Lien; release.Any landowner may, shall have right 1324 at any time within 90 days after the date of a lien release said 1325 decree, or at any time thereafter with consent of holders of not 1326 less than 95 percent of bonds, to obtain a full release of his 1327 or her lands from the lien and liability of the non-ad valorem 1328 assessment by the payment of an amount to be stated in the 1329 decree, which shall include the proportionate amount of the 1330 indebtedness chargeable against the said piece or parcel of 1331 land, together with an additional amount estimated to be 1332 required to pay the bonds by reason of the failure of other 1333 pieces or parcels to pay the indebtedness so charged against 1334 them, the said amounts to be approved by holders of not less 1335 than 95 percent of bonds. 1336 Section 45.Subsection (1) of section 373.0697, Florida 1337 Statutes, is amended to read: 1338 373.0697Basin taxes.The respective basins may, pursuant 1339 to s. 9(b), Art. VII of the State Constitution, by resolution 1340 request the governing board of the district to levy ad valorem 1341 taxes within such basin. Upon receipt of such request, a basin 1342 tax levy shall be made by the governing board of the district to 1343 finance basin functions enumerated in s. 373.0695, 1344 notwithstanding the provisions of any other general or special 1345 law to the contrary, and subject to the provisions of s. 1346 373.503(3). 1347 (1)The amount of money to be raised by the said tax levy 1348 must shall be determined by the adoption of an annual budget by 1349 the district board of governors, and the average millage for the 1350 basin must shall be that amount required to raise the amount 1351 called for by the annual budget when applied to the total 1352 taxable value assessment of the basin as determined for county 1353 taxing purposes. However, no such tax may not shall be levied 1354 within the basin unless and until the annual budget and required 1355 tax levy shall have been approved by formal action of the basin 1356 board, and a no county in the district may not shall be taxed 1357 under this provision at a rate to exceed 1 mill. 1358 Section 46.Paragraph (c) of subsection (12) of section 1359 112.312, Florida Statutes, is amended to read: 1360 112.312Definitions.As used in this part and for purposes 1361 of the provisions of s. 8, Art. II of the State Constitution, 1362 unless the context otherwise requires: 1363 (12) 1364 (c)For the purposes of paragraph (a), intangible personal 1365 property means property as defined in s. 192.001(18)(b) s. 1366 192.001(11)(b). 1367 Section 47.Paragraph (d) of subsection (4) of section 1368 119.071, Florida Statutes, is amended to read: 1369 119.071General exemptions from inspection or copying of 1370 public records. 1371 (4)AGENCY PERSONNEL INFORMATION. 1372 (d)1.For purposes of this paragraph, the term: 1373 a.Home addresses means the dwelling location at which an 1374 individual resides and includes the physical address, mailing 1375 address, street address, parcel identification number, plot 1376 identification number, legal property description, neighborhood 1377 name and lot number, GPS coordinates, and any other descriptive 1378 property information that may reveal the home address. 1379 b.Judicial assistant means a court employee assigned to 1380 the following class codes: 8140, 8150, 8310, and 8320. 1381 c.Telephone numbers includes home telephone numbers, 1382 personal cellular telephone numbers, personal pager telephone 1383 numbers, and telephone numbers associated with personal 1384 communications devices. 1385 2.a.The home addresses, telephone numbers, dates of birth, 1386 and photographs of active or former sworn law enforcement 1387 personnel or of active or former civilian personnel employed by 1388 a law enforcement agency, including correctional and 1389 correctional probation officers, personnel of the Department of 1390 Children and Families whose duties include the investigation of 1391 abuse, neglect, exploitation, fraud, theft, or other criminal 1392 activities, personnel of the Department of Health whose duties 1393 are to support the investigation of child abuse or neglect, and 1394 personnel of the Department of Revenue or local governments 1395 whose responsibilities include revenue collection and 1396 enforcement or child support enforcement; the names, home 1397 addresses, telephone numbers, photographs, dates of birth, and 1398 places of employment of the spouses and children of such 1399 personnel; and the names and locations of schools and day care 1400 facilities attended by the children of such personnel are exempt 1401 from s. 119.07(1) and s. 24(a), Art. I of the State 1402 Constitution. 1403 b.The home addresses, telephone numbers, dates of birth, 1404 and photographs of current or former nonsworn investigative 1405 personnel of the Department of Financial Services whose duties 1406 include the investigation of fraud, theft, workers compensation 1407 coverage requirements and compliance, other related criminal 1408 activities, or state regulatory requirement violations; the 1409 names, home addresses, telephone numbers, dates of birth, and 1410 places of employment of the spouses and children of such 1411 personnel; and the names and locations of schools and day care 1412 facilities attended by the children of such personnel are exempt 1413 from s. 119.07(1) and s. 24(a), Art. I of the State 1414 Constitution. 1415 c.The home addresses, telephone numbers, dates of birth, 1416 and photographs of current or former nonsworn investigative 1417 personnel of the Office of Financial Regulations Bureau of 1418 Financial Investigations whose duties include the investigation 1419 of fraud, theft, other related criminal activities, or state 1420 regulatory requirement violations; the names, home addresses, 1421 telephone numbers, dates of birth, and places of employment of 1422 the spouses and children of such personnel; and the names and 1423 locations of schools and day care facilities attended by the 1424 children of such personnel are exempt from s. 119.07(1) and s. 1425 24(a), Art. I of the State Constitution. 1426 d.The home addresses, telephone numbers, dates of birth, 1427 and photographs of current or former firefighters certified in 1428 compliance with s. 633.408; the names, home addresses, telephone 1429 numbers, photographs, dates of birth, and places of employment 1430 of the spouses and children of such firefighters; and the names 1431 and locations of schools and day care facilities attended by the 1432 children of such firefighters are exempt from s. 119.07(1) and 1433 s. 24(a), Art. I of the State Constitution. 1434 e.The home addresses, dates of birth, and telephone 1435 numbers of current or former justices of the Supreme Court, 1436 district court of appeal judges, circuit court judges, and 1437 county court judges and current judicial assistants; the names, 1438 home addresses, telephone numbers, dates of birth, and places of 1439 employment of the spouses and children of current or former 1440 justices and judges and current judicial assistants; and the 1441 names and locations of schools and day care facilities attended 1442 by the children of current or former justices and judges and 1443 current judicial assistants are exempt from s. 119.07(1) and s. 1444 24(a), Art. I of the State Constitution. This sub-subparagraph 1445 is subject to the Open Government Sunset Review Act in 1446 accordance with s. 119.15 and shall stand repealed on October 2, 1447 2028, unless reviewed and saved from repeal through reenactment 1448 by the Legislature. 1449 f.The home addresses, telephone numbers, dates of birth, 1450 and photographs of current or former state attorneys, assistant 1451 state attorneys, statewide prosecutors, or assistant statewide 1452 prosecutors; the names, home addresses, telephone numbers, 1453 photographs, dates of birth, and places of employment of the 1454 spouses and children of current or former state attorneys, 1455 assistant state attorneys, statewide prosecutors, or assistant 1456 statewide prosecutors; and the names and locations of schools 1457 and day care facilities attended by the children of current or 1458 former state attorneys, assistant state attorneys, statewide 1459 prosecutors, or assistant statewide prosecutors are exempt from 1460 s. 119.07(1) and s. 24(a), Art. I of the State Constitution. 1461 g.The home addresses, dates of birth, and telephone 1462 numbers of general magistrates, special magistrates, judges of 1463 compensation claims, administrative law judges of the Division 1464 of Administrative Hearings, and child support enforcement 1465 hearing officers; the names, home addresses, telephone numbers, 1466 dates of birth, and places of employment of the spouses and 1467 children of general magistrates, special magistrates, judges of 1468 compensation claims, administrative law judges of the Division 1469 of Administrative Hearings, and child support enforcement 1470 hearing officers; and the names and locations of schools and day 1471 care facilities attended by the children of general magistrates, 1472 special magistrates, judges of compensation claims, 1473 administrative law judges of the Division of Administrative 1474 Hearings, and child support enforcement hearing officers are 1475 exempt from s. 119.07(1) and s. 24(a), Art. I of the State 1476 Constitution. 1477 h.The home addresses, telephone numbers, dates of birth, 1478 and photographs of current or former human resource, labor 1479 relations, or employee relations directors, assistant directors, 1480 managers, or assistant managers of any local government agency 1481 or water management district whose duties include hiring and 1482 firing employees, labor contract negotiation, administration, or 1483 other personnel-related duties; the names, home addresses, 1484 telephone numbers, dates of birth, and places of employment of 1485 the spouses and children of such personnel; and the names and 1486 locations of schools and day care facilities attended by the 1487 children of such personnel are exempt from s. 119.07(1) and s. 1488 24(a), Art. I of the State Constitution. 1489 i.The home addresses, telephone numbers, dates of birth, 1490 and photographs of current or former code enforcement officers; 1491 the names, home addresses, telephone numbers, dates of birth, 1492 and places of employment of the spouses and children of such 1493 personnel; and the names and locations of schools and day care 1494 facilities attended by the children of such personnel are exempt 1495 from s. 119.07(1) and s. 24(a), Art. I of the State 1496 Constitution. 1497 j.The home addresses, telephone numbers, places of 1498 employment, dates of birth, and photographs of current or former 1499 guardians ad litem, as defined in s. 39.01; the names, home 1500 addresses, telephone numbers, dates of birth, and places of 1501 employment of the spouses and children of such persons; and the 1502 names and locations of schools and day care facilities attended 1503 by the children of such persons are exempt from s. 119.07(1) and 1504 s. 24(a), Art. I of the State Constitution. 1505 k.The home addresses, telephone numbers, dates of birth, 1506 and photographs of current or former juvenile probation 1507 officers, juvenile probation supervisors, detention 1508 superintendents, assistant detention superintendents, juvenile 1509 justice detention officers I and II, juvenile justice detention 1510 officer supervisors, juvenile justice residential officers, 1511 juvenile justice residential officer supervisors I and II, 1512 juvenile justice counselors, juvenile justice counselor 1513 supervisors, human services counselor administrators, senior 1514 human services counselor administrators, rehabilitation 1515 therapists, and social services counselors of the Department of 1516 Juvenile Justice; the names, home addresses, telephone numbers, 1517 dates of birth, and places of employment of spouses and children 1518 of such personnel; and the names and locations of schools and 1519 day care facilities attended by the children of such personnel 1520 are exempt from s. 119.07(1) and s. 24(a), Art. I of the State 1521 Constitution. 1522 l.The home addresses, telephone numbers, dates of birth, 1523 and photographs of current or former public defenders, assistant 1524 public defenders, criminal conflict and civil regional counsel, 1525 and assistant criminal conflict and civil regional counsel; the 1526 names, home addresses, telephone numbers, dates of birth, and 1527 places of employment of the spouses and children of current or 1528 former public defenders, assistant public defenders, criminal 1529 conflict and civil regional counsel, and assistant criminal 1530 conflict and civil regional counsel; and the names and locations 1531 of schools and day care facilities attended by the children of 1532 current or former public defenders, assistant public defenders, 1533 criminal conflict and civil regional counsel, and assistant 1534 criminal conflict and civil regional counsel are exempt from s. 1535 119.07(1) and s. 24(a), Art. I of the State Constitution. 1536 m.The home addresses, telephone numbers, dates of birth, 1537 and photographs of current or former investigators or inspectors 1538 of the Department of Business and Professional Regulation; the 1539 names, home addresses, telephone numbers, dates of birth, and 1540 places of employment of the spouses and children of such current 1541 or former investigators and inspectors; and the names and 1542 locations of schools and day care facilities attended by the 1543 children of such current or former investigators and inspectors 1544 are exempt from s. 119.07(1) and s. 24(a), Art. I of the State 1545 Constitution. 1546 n.The home addresses, telephone numbers, and dates of 1547 birth of county tax collectors; the names, home addresses, 1548 telephone numbers, dates of birth, and places of employment of 1549 the spouses and children of such tax collectors; and the names 1550 and locations of schools and day care facilities attended by the 1551 children of such tax collectors are exempt from s. 119.07(1) and 1552 s. 24(a), Art. I of the State Constitution. 1553 o.The home addresses, telephone numbers, dates of birth, 1554 and photographs of current or former personnel of the Department 1555 of Health whose duties include, or result in, the determination 1556 or adjudication of eligibility for social security disability 1557 benefits, the investigation or prosecution of complaints filed 1558 against health care practitioners, or the inspection of health 1559 care practitioners or health care facilities licensed by the 1560 Department of Health; the names, home addresses, telephone 1561 numbers, dates of birth, and places of employment of the spouses 1562 and children of such personnel; and the names and locations of 1563 schools and day care facilities attended by the children of such 1564 personnel are exempt from s. 119.07(1) and s. 24(a), Art. I of 1565 the State Constitution. 1566 p.The home addresses, telephone numbers, dates of birth, 1567 and photographs of current or former impaired practitioner 1568 consultants who are retained by an agency or current or former 1569 employees of an impaired practitioner consultant whose duties 1570 result in a determination of a persons skill and safety to 1571 practice a licensed profession; the names, home addresses, 1572 telephone numbers, dates of birth, and places of employment of 1573 the spouses and children of such consultants or their employees; 1574 and the names and locations of schools and day care facilities 1575 attended by the children of such consultants or employees are 1576 exempt from s. 119.07(1) and s. 24(a), Art. I of the State 1577 Constitution. 1578 q.The home addresses, telephone numbers, dates of birth, 1579 and photographs of current or former emergency medical 1580 technicians or paramedics certified under chapter 401; the 1581 names, home addresses, telephone numbers, dates of birth, and 1582 places of employment of the spouses and children of such 1583 emergency medical technicians or paramedics; and the names and 1584 locations of schools and day care facilities attended by the 1585 children of such emergency medical technicians or paramedics are 1586 exempt from s. 119.07(1) and s. 24(a), Art. I of the State 1587 Constitution. 1588 r.The home addresses, telephone numbers, dates of birth, 1589 and photographs of current or former personnel employed in an 1590 agencys office of inspector general or internal audit 1591 department whose duties include auditing or investigating waste, 1592 fraud, abuse, theft, exploitation, or other activities that 1593 could lead to criminal prosecution or administrative discipline; 1594 the names, home addresses, telephone numbers, dates of birth, 1595 and places of employment of spouses and children of such 1596 personnel; and the names and locations of schools and day care 1597 facilities attended by the children of such personnel are exempt 1598 from s. 119.07(1) and s. 24(a), Art. I of the State 1599 Constitution. 1600 s.The home addresses, telephone numbers, dates of birth, 1601 and photographs of current or former directors, managers, 1602 supervisors, nurses, and clinical employees of an addiction 1603 treatment facility; the home addresses, telephone numbers, 1604 photographs, dates of birth, and places of employment of the 1605 spouses and children of such personnel; and the names and 1606 locations of schools and day care facilities attended by the 1607 children of such personnel are exempt from s. 119.07(1) and s. 1608 24(a), Art. I of the State Constitution. For purposes of this 1609 sub-subparagraph, the term addiction treatment facility means 1610 a county government, or agency thereof, that is licensed 1611 pursuant to s. 397.401 and provides substance abuse prevention, 1612 intervention, or clinical treatment, including any licensed 1613 service component described in s. 397.311(27). 1614 t.The home addresses, telephone numbers, dates of birth, 1615 and photographs of current or former directors, managers, 1616 supervisors, and clinical employees of a child advocacy center 1617 that meets the standards of s. 39.3035(2) and fulfills the 1618 screening requirement of s. 39.3035(3), and the members of a 1619 Child Protection Team as described in s. 39.303 whose duties 1620 include supporting the investigation of child abuse or sexual 1621 abuse, child abandonment, child neglect, and child exploitation 1622 or to provide services as part of a multidisciplinary case 1623 review team; the names, home addresses, telephone numbers, 1624 photographs, dates of birth, and places of employment of the 1625 spouses and children of such personnel and members; and the 1626 names and locations of schools and day care facilities attended 1627 by the children of such personnel and members are exempt from s. 1628 119.07(1) and s. 24(a), Art. I of the State Constitution. 1629 u.The home addresses, telephone numbers, places of 1630 employment, dates of birth, and photographs of current or former 1631 staff and domestic violence advocates, as defined in s. 1632 90.5036(1)(b), of domestic violence centers certified by the 1633 Department of Children and Families under chapter 39; the names, 1634 home addresses, telephone numbers, places of employment, dates 1635 of birth, and photographs of the spouses and children of such 1636 personnel; and the names and locations of schools and day care 1637 facilities attended by the children of such personnel are exempt 1638 from s. 119.07(1) and s. 24(a), Art. I of the State 1639 Constitution. 1640 v.The home addresses, telephone numbers, dates of birth, 1641 and photographs of current or former inspectors or investigators 1642 of the Department of Agriculture and Consumer Services; the 1643 names, home addresses, telephone numbers, dates of birth, and 1644 places of employment of the spouses and children of current or 1645 former inspectors or investigators; and the names and locations 1646 of schools and day care facilities attended by the children of 1647 current or former inspectors or investigators are exempt from s. 1648 119.07(1) and s. 24(a), Art. I of the State Constitution. This 1649 sub-subparagraph is subject to the Open Government Sunset Review 1650 Act in accordance with s. 119.15 and shall stand repealed on 1651 October 2, 2028, unless reviewed and saved from repeal through 1652 reenactment by the Legislature. 1653 w.The home addresses, telephone numbers, dates of birth, 1654 and photographs of current county attorneys, assistant county 1655 attorneys, deputy county attorneys, city attorneys, assistant 1656 city attorneys, and deputy city attorneys; the names, home 1657 addresses, telephone numbers, photographs, dates of birth, and 1658 places of employment of the spouses and children of current 1659 county attorneys, assistant county attorneys, deputy county 1660 attorneys, city attorneys, assistant city attorneys, and deputy 1661 city attorneys; and the names and locations of schools and day 1662 care facilities attended by the children of current county 1663 attorneys, assistant county attorneys, deputy county attorneys, 1664 city attorneys, assistant city attorneys, and deputy city 1665 attorneys are exempt from s. 119.07(1) and s. 24(a), Art. I of 1666 the State Constitution. This exemption does not apply to a 1667 county attorney, assistant county attorney, deputy county 1668 attorney, city attorney, assistant city attorney, or deputy city 1669 attorney who qualifies as a candidate for election to public 1670 office. This sub-subparagraph is subject to the Open Government 1671 Sunset Review Act in accordance with s. 119.15 and shall stand 1672 repealed on October 2, 2029, unless reviewed and saved from 1673 repeal through reenactment by the Legislature. 1674 x.The home addresses, telephone numbers, dates of birth, 1675 and photographs of current or former commissioners of the 1676 Florida Gaming Control Commission; the names, home addresses, 1677 telephone numbers, dates of birth, photographs, and places of 1678 employment of the spouses and children of such current or former 1679 commissioners; and the names and locations of schools and day 1680 care facilities attended by the children of such current or 1681 former commissioners are exempt from s. 119.07(1) and s. 24(a), 1682 Art. I of the State Constitution. This sub-subparagraph is 1683 subject to the Open Government Sunset Review Act in accordance 1684 with s. 119.15 and shall stand repealed on October 2, 2029, 1685 unless reviewed and saved from repeal through reenactment by the 1686 Legislature. 1687 y.The home addresses, telephone numbers, dates of birth, 1688 and photographs of current clerks of the circuit court, deputy 1689 clerks of the circuit court, and clerk of the circuit court 1690 personnel; the names, home addresses, telephone numbers, dates 1691 of birth, and places of employment of the spouses and children 1692 of current clerks of the circuit court, deputy clerks of the 1693 circuit court, and clerk of the circuit court personnel; and the 1694 names and locations of schools and day care facilities attended 1695 by the children of current clerks of the circuit court, deputy 1696 clerks of the circuit court, and clerk of the circuit court 1697 personnel are exempt from s. 119.07(1) and s. 24(a), Art. I of 1698 the State Constitution. This sub-subparagraph is subject to the 1699 Open Government Sunset Review Act in accordance with s. 119.15 1700 and shall stand repealed on October 2, 2029, unless reviewed and 1701 saved from repeal through reenactment by the Legislature. 1702 3.An agency that is the custodian of the information 1703 specified in subparagraph 2. and that is not the employer of the 1704 officer, employee, justice, judge, or other person specified in 1705 subparagraph 2. must maintain the exempt status of that 1706 information only if the officer, employee, justice, judge, other 1707 person, or employing agency of the designated employee submits a 1708 written and notarized request for maintenance of the exemption 1709 to the custodial agency. The request must state under oath the 1710 statutory basis for the individuals exemption request and 1711 confirm the individuals status as a party eligible for exempt 1712 status. 1713 4.a.A county property appraiser, as defined in s. 1714 192.001(3), or a county tax collector, as those terms are 1715 defined in s. 192.001 s. 192.001(4), who receives a written and 1716 notarized request for maintenance of the exemption pursuant to 1717 subparagraph 3. must comply by removing the name of the 1718 individual with exempt status and the instrument number or 1719 Official Records book and page number identifying the property 1720 with the exempt status from all publicly available records 1721 maintained by the property appraiser or tax collector. For 1722 written requests received on or before July 1, 2021, a county 1723 property appraiser or county tax collector must comply with this 1724 sub-subparagraph by October 1, 2021. A county property appraiser 1725 or county tax collector may not remove the street address, legal 1726 description, or other information identifying real property 1727 within the agencys records so long as a name or personal 1728 information otherwise exempt from inspection and copying 1729 pursuant to this section is not associated with the property or 1730 otherwise displayed in the public records of the agency. 1731 b.Any information restricted from public display, 1732 inspection, or copying under sub-subparagraph a. must be 1733 provided to the individual whose information was removed. 1734 5.An officer, an employee, a justice, a judge, or other 1735 person specified in subparagraph 2. may submit a written request 1736 for the release of his or her exempt information to the 1737 custodial agency. The written request must be notarized and must 1738 specify the information to be released and the party authorized 1739 to receive the information. Upon receipt of the written request, 1740 the custodial agency must release the specified information to 1741 the party authorized to receive such information. 1742 6.The exemptions in this paragraph apply to information 1743 held by an agency before, on, or after the effective date of the 1744 exemption. 1745 7.Information made exempt under this paragraph may be 1746 disclosed pursuant to s. 28.2221 to a title insurer authorized 1747 pursuant to s. 624.401 and its affiliates as defined in s. 1748 624.10; a title insurance agent or title insurance agency as 1749 defined in s. 626.841(1) or (2), respectively; or an attorney 1750 duly admitted to practice law in this state and in good standing 1751 with The Florida Bar. 1752 8.The exempt status of a home address contained in the 1753 Official Records is maintained only during the period when a 1754 protected party resides at the dwelling location. Upon 1755 conveyance of real property after October 1, 2021, and when such 1756 real property no longer constitutes a protected partys home 1757 address as defined in sub-subparagraph 1.a., the protected party 1758 must submit a written request to release the removed information 1759 to the county recorder. The written request to release the 1760 removed information must be notarized, must confirm that a 1761 protected partys request for release is pursuant to a 1762 conveyance of his or her dwelling location, and must specify the 1763 Official Records book and page, instrument number, or clerks 1764 file number for each document containing the information to be 1765 released. 1766 9.Upon the death of a protected party as verified by a 1767 certified copy of a death certificate or court order, any party 1768 can request the county recorder to release a protected 1769 decedents removed information unless there is a related request 1770 on file with the county recorder for continued removal of the 1771 decedents information or unless such removal is otherwise 1772 prohibited by statute or by court order. The written request to 1773 release the removed information upon the death of a protected 1774 party must attach the certified copy of a death certificate or 1775 court order and must be notarized, must confirm the request for 1776 release is due to the death of a protected party, and must 1777 specify the Official Records book and page number, instrument 1778 number, or clerks file number for each document containing the 1779 information to be released. A fee may not be charged for the 1780 release of any document pursuant to such request. 1781 Section 48.Subsection (2) of section 192.042, Florida 1782 Statutes, is amended to read: 1783 192.042Date of assessment.All property shall be assessed 1784 according to its just value as follows: 1785 (2)Tangible personal property, on January 1, except 1786 construction work in progress shall have no value placed thereon 1787 until substantially completed as provided in s. 192.001 defined 1788 in s. 192.001(11)(d). 1789 Section 49.Paragraphs (g), (p), and (u) of subsection (5) 1790 of section 212.08, Florida Statutes, are amended to read: 1791 212.08Sales, rental, use, consumption, distribution, and 1792 storage tax; specified exemptions.The sale at retail, the 1793 rental, the use, the consumption, the distribution, and the 1794 storage to be used or consumed in this state of the following 1795 are hereby specifically exempt from the tax imposed by this 1796 chapter. 1797 (5)EXEMPTIONS; ACCOUNT OF USE. 1798 (g)Building materials used in the rehabilitation of real 1799 property located in an enterprise zone. 1800 1.Building materials used in the rehabilitation of real 1801 property located in an enterprise zone are exempt from the tax 1802 imposed by this chapter upon an affirmative showing to the 1803 satisfaction of the department that the items have been used for 1804 the rehabilitation of real property located in an enterprise 1805 zone. Except as provided in subparagraph 2., this exemption 1806 inures to the owner, lessee, or lessor at the time the real 1807 property is rehabilitated, but only through a refund of 1808 previously paid taxes. To receive a refund pursuant to this 1809 paragraph, the owner, lessee, or lessor of the rehabilitated 1810 real property must file an application under oath with the 1811 governing body or enterprise zone development agency having 1812 jurisdiction over the enterprise zone where the business is 1813 located, as applicable. A single application for a refund may be 1814 submitted for multiple, contiguous parcels that were part of a 1815 single parcel that was divided as part of the rehabilitation of 1816 the property. All other requirements of this paragraph apply to 1817 each parcel on an individual basis. The application must 1818 include: 1819 a.The name and address of the person claiming the refund. 1820 b.An address and assessment roll parcel number of the 1821 rehabilitated real property for which a refund of previously 1822 paid taxes is being sought. 1823 c.A description of the improvements made to accomplish the 1824 rehabilitation of the real property. 1825 d.A copy of a valid building permit issued by the county 1826 or municipal building department for the rehabilitation of the 1827 real property. 1828 e.A sworn statement, under penalty of perjury, from the 1829 general contractor licensed in this state with whom the 1830 applicant contracted to make the improvements necessary to 1831 rehabilitate the real property, which lists the building 1832 materials used to rehabilitate the real property, the actual 1833 cost of the building materials, and the amount of sales tax paid 1834 in this state on the building materials. If a general contractor 1835 was not used, the applicant, not a general contractor, shall 1836 make the sworn statement required by this sub-subparagraph. 1837 Copies of the invoices that evidence the purchase of the 1838 building materials used in the rehabilitation and the payment of 1839 sales tax on the building materials must be attached to the 1840 sworn statement provided by the general contractor or by the 1841 applicant. Unless the actual cost of building materials used in 1842 the rehabilitation of real property and the payment of sales 1843 taxes is documented by a general contractor or by the applicant 1844 in this manner, the cost of the building materials is deemed to 1845 be an amount equal to 40 percent of the increase in assessed 1846 value for ad valorem tax purposes. 1847 f.The identifying number assigned pursuant to s. 290.0065 1848 to the enterprise zone in which the rehabilitated real property 1849 is located. 1850 g.A certification by the local building code inspector 1851 that the improvements necessary to rehabilitate the real 1852 property are substantially completed. 1853 h.A statement of whether the business is a small business 1854 as defined by s. 288.703. 1855 i.If applicable, the name and address of each permanent 1856 employee of the business, including, for each employee who is a 1857 resident of an enterprise zone, the identifying number assigned 1858 pursuant to s. 290.0065 to the enterprise zone in which the 1859 employee resides. 1860 2.This exemption inures to a municipality, county, other 1861 governmental unit or agency, or nonprofit community-based 1862 organization through a refund of previously paid taxes if the 1863 building materials used in the rehabilitation are paid for from 1864 the funds of a community development block grant, State Housing 1865 Initiatives Partnership Program, or similar grant or loan 1866 program. To receive a refund, a municipality, county, other 1867 governmental unit or agency, or nonprofit community-based 1868 organization must file an application that includes the same 1869 information required in subparagraph 1. In addition, the 1870 application must include a sworn statement signed by the chief 1871 executive officer of the municipality, county, other 1872 governmental unit or agency, or nonprofit community-based 1873 organization seeking a refund which states that the building 1874 materials for which a refund is sought were funded by a 1875 community development block grant, State Housing Initiatives 1876 Partnership Program, or similar grant or loan program. 1877 3.Within 10 working days after receipt of an application, 1878 the governing body or enterprise zone development agency shall 1879 review the application to determine if it contains all the 1880 information required by subparagraph 1. or subparagraph 2. and 1881 meets the criteria set out in this paragraph. The governing body 1882 or agency shall certify all applications that contain the 1883 required information and are eligible to receive a refund. If 1884 applicable, the governing body or agency shall also certify if 1885 20 percent of the employees of the business are residents of an 1886 enterprise zone, excluding temporary and part-time employees. 1887 The certification must be in writing, and a copy of the 1888 certification shall be transmitted to the executive director of 1889 the department. The applicant is responsible for forwarding a 1890 certified application to the department within the time 1891 specified in subparagraph 4. 1892 4.An application for a refund must be submitted to the 1893 department within 6 months after the rehabilitation of the 1894 property is deemed to be substantially completed by the local 1895 building code inspector or by November 1 after the rehabilitated 1896 property is first subject to assessment. 1897 5.Only one exemption through a refund of previously paid 1898 taxes for the rehabilitation of real property is permitted for 1899 any single parcel of property unless there is a change in 1900 ownership, a new lessor, or a new lessee of the real property. A 1901 refund may not be granted unless the amount to be refunded 1902 exceeds $500. A refund may not exceed the lesser of 97 percent 1903 of the Florida sales or use tax paid on the cost of the building 1904 materials used in the rehabilitation of the real property as 1905 determined pursuant to sub-subparagraph 1.e. or $5,000, or, if 1906 at least 20 percent of the employees of the business are 1907 residents of an enterprise zone, excluding temporary and part 1908 time employees, the amount of refund may not exceed the lesser 1909 of 97 percent of the sales tax paid on the cost of the building 1910 materials or $10,000. A refund shall be made within 30 days 1911 after formal approval by the department of the application for 1912 the refund. 1913 6.The department shall adopt rules governing the manner 1914 and form of refund applications and may establish guidelines as 1915 to the requisites for an affirmative showing of qualification 1916 for exemption under this paragraph. 1917 7.The department shall deduct an amount equal to 10 1918 percent of each refund granted under this paragraph from the 1919 amount transferred into the Local Government Half-cent Sales Tax 1920 Clearing Trust Fund pursuant to s. 212.20 for the county area in 1921 which the rehabilitated real property is located and shall 1922 transfer that amount to the General Revenue Fund. 1923 8.For the purposes of the exemption provided in this 1924 paragraph, the term: 1925 a.Building materials means tangible personal property 1926 that becomes a component part of improvements to real property. 1927 b.Real property has the same meaning as provided in s. 1928 192.001 s. 192.001(12), except that the term does not include a 1929 condominium parcel or condominium property as defined in s. 1930 718.103. 1931 c.Rehabilitation of real property means the 1932 reconstruction, renovation, restoration, rehabilitation, 1933 construction, or expansion of improvements to real property. 1934 d.Substantially completed has the same meaning as 1935 provided in s. 192.042(1). 1936 9.This paragraph expires on the date specified in s. 1937 290.016 for the expiration of the Florida Enterprise Zone Act. 1938 (p)Community contribution tax credit for donations. 1939 1.Authorization.Persons who are registered with the 1940 department under s. 212.18 to collect or remit sales or use tax 1941 and who make donations to eligible sponsors are eligible for tax 1942 credits against their state sales and use tax liabilities as 1943 provided in this paragraph: 1944 a.The credit shall be computed as 50 percent of the 1945 persons approved annual community contribution. 1946 b.The credit shall be granted as a refund against state 1947 sales and use taxes reported on returns and remitted in the 12 1948 months preceding the date of application to the department for 1949 the credit as required in sub-subparagraph 3.c. If the annual 1950 credit is not fully used through such refund because of 1951 insufficient tax payments during the applicable 12-month period, 1952 the unused amount may be included in an application for a refund 1953 made pursuant to sub-subparagraph 3.c. in subsequent years 1954 against the total tax payments made for such year. Carryover 1955 credits may be applied for a 3-year period without regard to any 1956 time limitation that would otherwise apply under s. 215.26. 1957 c.A person may not receive more than $200,000 in annual 1958 tax credits for all approved community contributions made in any 1959 one year. 1960 d.All proposals for the granting of the tax credit require 1961 the prior approval of the Department of Commerce. 1962 e.The total amount of tax credits which may be granted for 1963 all programs approved under this paragraph and ss. 220.183 and 1964 624.5105 is $25 million in the 2023-2024 fiscal year and in each 1965 fiscal year thereafter for projects that provide housing 1966 opportunities for persons with special needs or homeownership 1967 opportunities for low-income households or very-low-income 1968 households and $4.5 million in the 2022-2023 fiscal year and in 1969 each fiscal year thereafter for all other projects. As used in 1970 this paragraph, the term person with special needs has the 1971 same meaning as in s. 420.0004 and the terms low-income 1972 person, low-income household, very-low-income person, and 1973 very-low-income household have the same meanings as in s. 1974 420.9071. 1975 f.A person who is eligible to receive the credit provided 1976 in this paragraph, s. 220.183, or s. 624.5105 may receive the 1977 credit only under one section of the persons choice. 1978 2.Eligibility requirements. 1979 a.A community contribution by a person must be in the 1980 following form: 1981 (I)Cash or other liquid assets; 1982 (II)Real property, including 100 percent ownership of a 1983 real property holding company; 1984 (III)Goods or inventory; or 1985 (IV)Other physical resources identified by the Department 1986 of Commerce. 1987 1988 For purposes of this sub-subparagraph, the term real property 1989 holding company means a Florida entity, such as a Florida 1990 limited liability company, that is wholly owned by the person; 1991 is the sole owner of real property, as defined in s. 192.001 s. 1992 192.001(12), located in this state; is disregarded as an entity 1993 for federal income tax purposes pursuant to 26 C.F.R. s. 1994 301.7701-3(b)(1)(ii); and at the time of contribution to an 1995 eligible sponsor, has no material assets other than the real 1996 property and any other property that qualifies as a community 1997 contribution. 1998 b.All community contributions must be reserved exclusively 1999 for use in a project. As used in this sub-subparagraph, the term 2000 project means activity undertaken by an eligible sponsor which 2001 is designed to construct, improve, or substantially rehabilitate 2002 housing that is affordable to low-income households or very-low 2003 income households; designed to provide housing opportunities for 2004 persons with special needs; designed to provide commercial, 2005 industrial, or public resources and facilities; or designed to 2006 improve entrepreneurial and job-development opportunities for 2007 low-income persons. A project may be the investment necessary to 2008 increase access to high-speed broadband capability in a rural 2009 community that had an enterprise zone designated pursuant to 2010 chapter 290 as of May 1, 2015, including projects that result in 2011 improvements to communications assets that are owned by a 2012 business. A project may include the provision of museum 2013 educational programs and materials that are directly related to 2014 a project approved between January 1, 1996, and December 31, 2015 1999, and located in an area which was in an enterprise zone 2016 designated pursuant to s. 290.0065 as of May 1, 2015. This 2017 paragraph does not preclude projects that propose to construct 2018 or rehabilitate housing for low-income households or very-low 2019 income households on scattered sites or housing opportunities 2020 for persons with special needs. With respect to housing, 2021 contributions may be used to pay the following eligible special 2022 needs, low-income, and very-low-income housing-related 2023 activities: 2024 (I)Project development impact and management fees for 2025 special needs, low-income, or very-low-income housing projects; 2026 (II)Down payment and closing costs for persons with 2027 special needs, low-income persons, and very-low-income persons; 2028 (III)Administrative costs, including housing counseling 2029 and marketing fees, not to exceed 10 percent of the community 2030 contribution, directly related to special needs, low-income, or 2031 very-low-income projects; and 2032 (IV)Removal of liens recorded against residential property 2033 by municipal, county, or special district local governments if 2034 satisfaction of the lien is a necessary precedent to the 2035 transfer of the property to a low-income person or very-low 2036 income person for the purpose of promoting home ownership. 2037 Contributions for lien removal must be received from a 2038 nonrelated third party. 2039 c.The project must be undertaken by an eligible sponsor, 2040 which includes: 2041 (I)A community action program; 2042 (II)A nonprofit community-based development organization 2043 whose mission is the provision of housing for persons with 2044 special needs, low-income households, or very-low-income 2045 households or increasing entrepreneurial and job-development 2046 opportunities for low-income persons; 2047 (III)A neighborhood housing services corporation; 2048 (IV)A local housing authority created under chapter 421; 2049 (V)A community redevelopment agency created under s. 2050 163.356; 2051 (VI)A historic preservation district agency or 2052 organization; 2053 (VII)A local workforce development board; 2054 (VIII)A direct-support organization as provided in s. 2055 1009.983; 2056 (IX)An enterprise zone development agency created under s. 2057 290.0056; 2058 (X)A community-based organization incorporated under 2059 chapter 617 which is recognized as educational, charitable, or 2060 scientific pursuant to s. 501(c)(3) of the Internal Revenue Code 2061 and whose bylaws and articles of incorporation include 2062 affordable housing, economic development, or community 2063 development as the primary mission of the corporation; 2064 (XI)Units of local government; 2065 (XII)Units of state government; or 2066 (XIII)Any other agency that the Department of Commerce 2067 designates by rule. 2068 2069 A contributing person may not have a financial interest in the 2070 eligible sponsor. 2071 d.The project must be located in an area which was in an 2072 enterprise zone designated pursuant to chapter 290 as of May 1, 2073 2015, or a Front Porch Florida Community, unless the project 2074 increases access to high-speed broadband capability in a rural 2075 community that had an enterprise zone designated pursuant to 2076 chapter 290 as of May 1, 2015, but is physically located outside 2077 the designated rural zone boundaries. Any project designed to 2078 construct or rehabilitate housing for low-income households or 2079 very-low-income households or housing opportunities for persons 2080 with special needs is exempt from the area requirement of this 2081 sub-subparagraph. 2082 e.(I)If, during the first 10 business days of the state 2083 fiscal year, eligible tax credit applications for projects that 2084 provide housing opportunities for persons with special needs or 2085 homeownership opportunities for low-income households or very 2086 low-income households are received for less than the annual tax 2087 credits available for those projects, the Department of Commerce 2088 shall grant tax credits for those applications and grant 2089 remaining tax credits on a first-come, first-served basis for 2090 subsequent eligible applications received before the end of the 2091 state fiscal year. If, during the first 10 business days of the 2092 state fiscal year, eligible tax credit applications for projects 2093 that provide housing opportunities for persons with special 2094 needs or homeownership opportunities for low-income households 2095 or very-low-income households are received for more than the 2096 annual tax credits available for those projects, the Department 2097 of Commerce shall grant the tax credits for those applications 2098 as follows: 2099 (A)If tax credit applications submitted for approved 2100 projects of an eligible sponsor do not exceed $200,000 in total, 2101 the credits shall be granted in full if the tax credit 2102 applications are approved. 2103 (B)If tax credit applications submitted for approved 2104 projects of an eligible sponsor exceed $200,000 in total, the 2105 amount of tax credits granted pursuant to sub-sub-sub 2106 subparagraph (A) shall be subtracted from the amount of 2107 available tax credits, and the remaining credits shall be 2108 granted to each approved tax credit application on a pro rata 2109 basis. 2110 (II)If, during the first 10 business days of the state 2111 fiscal year, eligible tax credit applications for projects other 2112 than those that provide housing opportunities for persons with 2113 special needs or homeownership opportunities for low-income 2114 households or very-low-income households are received for less 2115 than the annual tax credits available for those projects, the 2116 Department of Commerce shall grant tax credits for those 2117 applications and shall grant remaining tax credits on a first 2118 come, first-served basis for subsequent eligible applications 2119 received before the end of the state fiscal year. If, during the 2120 first 10 business days of the state fiscal year, eligible tax 2121 credit applications for projects other than those that provide 2122 housing opportunities for persons with special needs or 2123 homeownership opportunities for low-income households or very 2124 low-income households are received for more than the annual tax 2125 credits available for those projects, the Department of Commerce 2126 shall grant the tax credits for those applications on a pro rata 2127 basis. 2128 3.Application requirements. 2129 a.An eligible sponsor seeking to participate in this 2130 program must submit a proposal to the Department of Commerce 2131 which sets forth the name of the sponsor, a description of the 2132 project, and the area in which the project is located, together 2133 with such supporting information as is prescribed by rule. The 2134 proposal must also contain a resolution from the local 2135 governmental unit in which the project is located certifying 2136 that the project is consistent with local plans and regulations. 2137 b.A person seeking to participate in this program must 2138 submit an application for tax credit to the Department of 2139 Commerce which sets forth the name of the sponsor; a description 2140 of the project; and the type, value, and purpose of the 2141 contribution. The sponsor shall verify, in writing, the terms of 2142 the application and indicate its receipt of the contribution, 2143 and such verification must accompany the application for tax 2144 credit. The person must submit a separate tax credit application 2145 to the Department of Commerce for each individual contribution 2146 that it makes to each individual project. 2147 c.A person who has received notification from the 2148 Department of Commerce that a tax credit has been approved must 2149 apply to the department to receive the refund. Application must 2150 be made on the form prescribed for claiming refunds of sales and 2151 use taxes and be accompanied by a copy of the notification. A 2152 person may submit only one application for refund to the 2153 department within a 12-month period. 2154 4.Administration. 2155 a.The Department of Commerce may adopt rules necessary to 2156 administer this paragraph, including rules for the approval or 2157 disapproval of proposals by a person. 2158 b.The decision of the Department of Commerce must be in 2159 writing, and, if approved, the notification shall state the 2160 maximum credit allowable to the person. Upon approval, the 2161 Department of Commerce shall transmit a copy of the decision to 2162 the department. 2163 c.The Department of Commerce shall periodically monitor 2164 all projects in a manner consistent with available resources to 2165 ensure that resources are used in accordance with this 2166 paragraph; however, each project must be reviewed at least once 2167 every 2 years. 2168 d.The Department of Commerce shall, in consultation with 2169 the statewide and regional housing and financial intermediaries, 2170 market the availability of the community contribution tax credit 2171 program to community-based organizations. 2172 (u)Building materials used in construction of affordable 2173 housing units. 2174 1.As used in this paragraph, the term: 2175 a.Affordable housing development means property that has 2176 units subject to an agreement with the Florida Housing Finance 2177 Corporation pursuant to chapter 420 recorded in the official 2178 records of the county in which the property is located to 2179 provide affordable housing to natural persons or families 2180 meeting the extremely-low-income, very-low-income, or low-income 2181 limits specified in s. 420.0004. 2182 b.Building materials means tangible personal property 2183 that becomes a component part of eligible residential units in 2184 an affordable housing development. The term includes appliances 2185 and does not include plants, landscaping, fencing, and 2186 hardscaping. 2187 c.Eligible residential units means newly constructed 2188 units within an affordable housing development which are 2189 restricted under the land use restriction agreement. 2190 d.Newly constructed means improvements to real property 2191 which did not previously exist or the construction of a new 2192 improvement where an old improvement was removed. The term does 2193 not include the renovation, restoration, rehabilitation, 2194 modification, alteration, or expansion of buildings already 2195 located on the parcel on which the eligible residential unit is 2196 built. 2197 e.Real property has the same meaning as provided in s. 2198 192.001 s. 192.001(12). 2199 f.Substantially completed has the same meaning as in s. 2200 192.042(1). 2201 2.Building materials used in eligible residential units 2202 are exempt from the tax imposed by this chapter if an owner 2203 demonstrates to the satisfaction of the department that the 2204 requirements of this paragraph have been met. Except as provided 2205 in subparagraph 3., this exemption inures to the owner at the 2206 time an eligible residential unit is substantially completed, 2207 but only through a refund of previously paid taxes. To receive a 2208 refund pursuant to this paragraph, the owner of the eligible 2209 residential units must file an application with the department. 2210 The application must include all of the following: 2211 a.The name and address of the person claiming the refund. 2212 b.An address and assessment roll parcel number of the real 2213 property that was improved for which a refund of previously paid 2214 taxes is being sought. 2215 c.A description of the eligible residential units for 2216 which a refund of previously paid taxes is being sought, 2217 including the number of such units. 2218 d.A copy of a valid building permit issued by the county 2219 or municipal building department for the eligible residential 2220 units. 2221 e.A sworn statement, under penalty of perjury, from the 2222 general contractor licensed in this state with whom the owner 2223 contracted to build the eligible residential units which 2224 specifies the building materials, the actual cost of the 2225 building materials, and the amount of sales tax paid in this 2226 state on the building materials, and which states that the 2227 improvement to the real property was newly constructed. If a 2228 general contractor was not used, the owner must make the sworn 2229 statement required by this sub-subparagraph. Copies of the 2230 invoices evidencing the actual cost of the building materials 2231 and the amount of sales tax paid on such building materials must 2232 be attached to the sworn statement provided by the general 2233 contractor or by the owner. If copies of such invoices are not 2234 attached, the cost of the building materials is deemed to be an 2235 amount equal to 40 percent of the increase in the final assessed 2236 value of the eligible residential units for ad valorem tax 2237 purposes less the most recent assessed value of land for the 2238 units. 2239 f.A certification by the local building code inspector 2240 that the eligible residential unit is substantially completed. 2241 g.A copy of the land use restriction agreement with the 2242 Florida Housing Finance Corporation for the eligible residential 2243 units. 2244 3.The exemption under this paragraph inures to a 2245 municipality, county, other governmental unit or agency, or 2246 nonprofit community-based organization through a refund of 2247 previously paid taxes if the building materials are paid for 2248 from the funds of a community development block grant, the State 2249 Housing Initiatives Partnership Program, or a similar grant or 2250 loan program. To receive a refund, a municipality, county, other 2251 governmental unit or agency, or nonprofit community-based 2252 organization must submit an application that includes the same 2253 information required under subparagraph 2. In addition, the 2254 applicant must include a sworn statement signed by the chief 2255 executive officer of the municipality, county, other 2256 governmental unit or agency, or nonprofit community-based 2257 organization seeking a refund which states that the building 2258 materials for which a refund is sought were funded by a 2259 community development block grant, the State Housing Initiatives 2260 Partnership Program, or a similar grant or loan program. 2261 4.The person seeking a refund must submit an application 2262 for refund to the department within 6 months after the eligible 2263 residential unit is deemed to be substantially completed by the 2264 local building code inspector or by November 1 after the 2265 improved property is first subject to assessment. 2266 5.Only one exemption through a refund of previously paid 2267 taxes may be claimed for any eligible residential unit. A refund 2268 may not be granted unless the amount to be refunded exceeds 2269 $500. A refund may not exceed the lesser of $5,000 or 97.5 2270 percent of the Florida sales or use tax paid on the cost of 2271 building materials as determined pursuant to sub-subparagraph 2272 2.e. The department shall issue a refund within 30 days after it 2273 formally approves a refund application. 2274 6.The department may adopt rules governing the manner and 2275 format of refund applications and may establish guidelines as to 2276 the requisites for an affirmative showing of qualification for 2277 exemption under this paragraph. 2278 7.This exemption under this paragraph applies to sales of 2279 building materials that occur on or after July 1, 2023. 2280 Section 50.Paragraph (d) of subsection (1) of section 2281 220.03, Florida Statutes, is amended to read: 2282 220.03Definitions. 2283 (1)SPECIFIC TERMS.When used in this code, and when not 2284 otherwise distinctly expressed or manifestly incompatible with 2285 the intent thereof, the following terms shall have the following 2286 meanings: 2287 (d)Community Contribution means the grant by a business 2288 firm of any of the following items: 2289 1.Cash or other liquid assets. 2290 2.Real property, which for purposes of this subparagraph 2291 includes 100 percent ownership of a real property holding 2292 company. The term real property holding company means a 2293 Florida entity, such as a Florida limited liability company, 2294 that: 2295 a.Is wholly owned by the business firm. 2296 b.Is the sole owner of real property, as defined in s. 2297 192.001 s. 192.001(12), located in the state. 2298 c.Is disregarded as an entity for federal income tax 2299 purposes pursuant to 26 C.F.R. s. 301.7701-3(b)(1)(ii). 2300 d.At the time of contribution to an eligible sponsor, has 2301 no material assets other than the real property and any other 2302 property that qualifies as a community contribution. 2303 3.Goods or inventory. 2304 4.Other physical resources as identified by the 2305 department. 2306 Section 51.Paragraph (d) of subsection (1) of section 2307 377.708, Florida Statutes, is amended to read: 2308 377.708Wind energy. 2309 (1)DEFINITIONS.As used in this section, the term: 2310 (d)Real property has the same meaning as provided in s. 2311 192.001 s. 192.001(12). 2312 Section 52.Subsection (4) of section 472.003, Florida 2313 Statutes, is amended to read: 2314 472.003Persons not affected by ss. 472.001-472.037. 2315 Sections 472.001-472.037 do not apply to: 2316 (4)Persons employed by county property appraisers, as 2317 defined at s. 192.001 s. 192.001(3), and persons employed by the 2318 Department of Revenue, to prepare maps for property appraisal 2319 purposes only, but only to the extent that they perform mapping 2320 services which do not include any surveying activities as 2321 described in s. 472.005(4)(a) and (b). 2322 Section 53.Paragraph (a) of subsection (5) of section 2323 624.5105, Florida Statutes, is amended to read: 2324 624.5105Community contribution tax credit; authorization; 2325 limitations; eligibility and application requirements; 2326 administration; definitions; expiration. 2327 (5)DEFINITIONS.As used in this section, the term: 2328 (a)Community contribution means the grant by an insurer 2329 of any of the following items: 2330 1.Cash or other liquid assets. 2331 2.Real property, including 100 percent ownership of a real 2332 property holding company. 2333 3.Goods or inventory. 2334 4.Other physical resources which are identified by the 2335 department. 2336 2337 For purposes of this paragraph, the term real property holding 2338 company means a Florida entity, such as a Florida limited 2339 liability company, that is wholly owned by the insurer; is the 2340 sole owner of real property, as defined in s. 192.001 s. 2341 192.001(12), located in the state; is disregarded as an entity 2342 for federal income tax purposes pursuant to 26 C.F.R. s. 2343 301.7701-3(b)(1)(ii); and at the time of contribution to an 2344 eligible sponsor, has no material assets other than the real 2345 property and any other property that qualifies as a community 2346 contribution. 2347 Section 54.If any provision of this act or its application 2348 to any person or circumstance is held invalid, the invalidity 2349 does not affect other provisions or applications of this act 2350 which can be given effect without the invalid provision or 2351 application, and to this end the provisions of this act are 2352 severable. 2353 Section 55.This act shall take effect July 1, 2025.