Committee Substitute for
Committee Substitute for House Bill No. 499
An act relating to ad valorem taxation; amending s. 192.0105, F.S.;
conforming provisions to changes made by the act; amending s.
193.073, F.S.; revising procedures for the revision of an erroneous or
incomplete personal property tax return; amending s. 193.122, F.S.;
specifying deadlines for value adjustment boards to complete certain
hearings and final assessment roll certifications; providing exceptions;
providing applicability; amending ss. 193.155, 193.1554, and 193.1555,
F.S.; requiring a property appraiser to serve a notice of intent to record a
notice of tax lien under certain circumstances; requiring certain taxpayers
to be given a specified timeframe to pay taxes, penalties, and interest to
avoid the filing of a lien; prohibiting the assessment of penalties and
interest under certain circumstances; amending s. 194.011, F.S.; revising
the procedures for filing petitions to the value adjustment board;
providing applicability as to the confidentiality of certain taxpayer
information; amending s. 194.014, F.S.; revising the entities authorized
to determine under certain circumstances that a petitioner owes ad
valorem taxes or is owed a refund of overpaid taxes; revising the rate at
which interest accrues on unpaid and overpaid ad valorem taxes; defining
the term “bank prime loan rate”; amending s. 194.032, F.S.; revising the
purposes for which a value adjustment board may meet; revising
requirements for the provision of property record cards to a petitioner
for certain hearings; requiring the petitioner or property appraiser to show
good cause to reschedule a hearing related to an assessment; defining the
term “good cause”; amending s. 194.034, F.S.; revising requirements for an
entity that may represent a taxpayer before the value adjustment board;
requiring the Department of Revenue to adopt certain forms; prohibiting a
taxpayer from contesting an assessment unless the return was timely
filed; defining the term “timely filed”; revising provisions relating to
findings of fact; amending s. 194.035, F.S.; specifying that certain
petitions must be heard by a special magistrate; prohibiting consideration
of assessment reductions recommended in previous hearings by special
magistrates when appointing or when scheduling a special magistrate;
amending s. 197.3632, F.S.; extending the dates for certain counties to
adopt or certify non-ad valorem assessment rolls; reenacting and amending
s. 1011.62(4)(e), F.S.; revising the time period for requirements and
calculations applicable to the levy and adjustment of the Prior Period
Funding Adjustment Millage before and after certification of the district’s
final taxable value; repealing certain provisions of a rule adopted by the
Department of Revenue; providing a finding of important state interest;
providing effective dates.
Section 17. Except as otherwise expressly provided in this act, and
except for this section, which shall take effect June 30, 2016, this act shall
take effect July 1, 2016.
Approved by the Governor March 25, 2016.
Filed in Office Secretary of State March 25, 2016.
| http://www.floridahomesteadservices.com |
