HomeMy WebLinkAboutEmail Challenged Property AssessmentsGallastegui, Elvi
From: Cueto, Nicole
Sent: Thursday, June 30, 2011 11:07 AM
To: Gallastegui, Elvi
Subject: Amended Discussion Item Request
Attachments: Final_signed version_HB 281.pdf
Good Morning:
I'd like to amend the previous discussion item request. Per the Commissioner's request, please include the following
discussion item on the next Commission meeting agenda —
1. Recently passed legislation (HB 281) regarding challenged property assessments — please see attached copy of
the bill
r• f t' i r'r �3
.L '&,Col .� , t' 1.+eto, ,�. D.
Senior Aide
Commissioner Francis Suarez
District 4, City of Miami
350o Pan American Drive
Miami, Florida 33133
(305) 250-542o
ncuetoPmiamigov.com
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MCS/CS/1-1B281
A bill to be entitled
2011 Legislature
An act relating to value adjustment boards; creating s.
194.014, F.S.; requiring a petitioner challenging the
assessed value of property before the value adjustment
board to pay a specified percentage of the taxes by a
certain date; requiring a petitioner challenging the
denial of a classification or exemption, or the assessment
on specified grounds, before the value adjustment board to
pay the amount of tax which •the taxpayer admits in good
faith to be owing by a certain date; providing for a
penalty if the good faith payment is grossly
disproportionate to the amount of tax found to be due and
the taxpayer's admission was not made in good faith;
requiring the board to deny the petition in writing by a
certain date if the required amount of taxes is not timely
paid; requiring the payment of interest on certain unpaid
taxes; requiring the payment of interest on certain
overpayments of taxes; providing that-s-. 194.014, F.S.,
does not apply to petitions'for ad vaibrem tax deferrals
pursuant to ch. 197, F.S.; amending s. 194.034, F.S.;
conforming a provision to changes made by this act;
amending s. 197.162, F.S.; providing for a discount for ad
valorem taxes paid within 30 days after the mailing of a
corrected tax notice resulting from the action of a value
adjustment board when the corrected tax notice is issued
before the taxes become delinquent; providing
applicability; providing an effective date.
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CS/CSMCS/HB 281
2011 Legislature
Be It Enacted by the Legislature of the State of Florida:
Section 1. Section 194.014, Florida Statutes, is created
to read:
194.014 Partial payment of ad valorem taxes; proceedings
before value adjustment hoard.—
(1)(a) A petitioner before the value adjustment board who
challenges the assessed value of property must pay all of the
non -ad valorem assessments and make a partial payment of at
least 75 percent of the ad valorem taxes, less the applicable
discount under s. 197.162, before the taxes become delinquent
pursuant to s. 197.333.
(b)1. A petitioner before the value adjustment board who
challenges the denial of a classification or exemption, or the
assessment based on an argument that the property was not
substantially complete as of January 1, must pay all of. the non -
ad valorem assessments and the amount of the tax which the
taxpayer admits in good faith to. be owing, less the applicable
discount under s. 197.162, before the taxes become delinquent
pursuant to s. 197.333.
2. If the value adjustment board determines that the
amount of the tax that the taxpayer has admitted to be owing
pursuant to this paragraph is grossly disproportionate to the
amount of the tax found to be due and that the taxpayer's
admission was not made in good faith, the tax collector must
collect a penalty at the rate of 10 percent of the deficiency
per year from the date the taxes became delinquent pursuant to
s. 197.333.
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CSLCS/CS/HB 281
2011 Legislature
(c) The value adjustment board must deny the petition by
written decision by April 20 if the petitioner fails to make the
payment required by this subsection. The clerk, upon issuance of
the decision, shall, on a form provided by the Department of
Revenue, notify by first-class mail each taxpayer, the'property
appraiser, and the department of the decision of the board.
(2) If the value adjustment board determines that the
petitioner owes ad valorem taxes in excess of the amount paid,
the unpaid amount accrues interest at the rate of 12 percent per
year from the date the taxea became delinquent pursuant to s.
197.333 until the unpaid amount is paid. If the value adjustment
board determines that a refund is due, the overpaid amount
accrues interest at the rate of 12 percent per year from the
date the taxes became delinquent pursuant to s.'197.333 until a
refund is paid. Interest does not accrue on amounts paid in
excess of 1.00 percent of the current taxes due as provided on
the tax notice issued' pursuant to s. 197.322.
(3) This section does not apply to petitions for ad
valorem tax deferrals pursuant to chapter 19.7.
Section. 2. Subsection (2) of section 194.034, Florida
Statutes, is amended to read:
• 194.034 Hearing procedures; rules.—
(2) In each case, except when a complaint is withdrawn by
the petitioner, or is acknowledged as correct by the property
appraiser, or•is denied pursuant to s 194.014(1)(c), the value
adjustment board shall render a written decision. All such
decisions shall be issued within 20 calendar days of the last
day the board is in session under s. 194.032. The decision of
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CS/MOS/H8281
2011 Legislature
the board. shall contain findings of fact and conclusions of law
and shall include reasons for upholding or overturning the
determination of the property appraiser. When a special
magistrate has been appointed, the recommendations of the
special magistrate shall be considered by the board. The clerk,
upon issuance of the decisions, shall, on a form provided by the
Department of Revenue, notify by first-class mail each taxpayer,
the property appraiser, and the department of the decision of
the board.
Section 3. Se.cti:on 197.162, Florida Statutes, is amended
to read:
197.162 Discounts; amount and time. —On all taxes, assessed
on the county tax rolls and collected by the county tax
collector, discounts for early payment thereof shall be at the
rate of 4 percent in the month of November or at any time within
30 days after the mailing of the original tax notice; 3 percent
in the month of December; 2 percent in the following month of
January; 1 percent in the following month cf February; and zero
percent in the following month of March or within 30 days prior
to the date of delinquency if the date of delinquency is after
April 1. hen a taxpayer makes a request to have the original
tax notice corrected, the discount rate for early payment
applicable at the time the request for correction is made shall
apply for 30 days after the mailing of the corrected tax notice.
A discount shall apply at the rate cf 4 percent for 30 days
after the mailing of a tax notice resulting from the action of a
value adjustment board when a corrected tax notice is issued
before the taxes become delinquent pursuant to s. 197.333.
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rLOR|o^ H 0uSs oF nspnsSswTAT|veo
ENROLLED
CSIC8/CSIHB281
2011Legisbmm
Thereafter, the regular discount periods shall apply. For the
purposes of this section, when a discount period cod, on a
Saturday, Sunday, or legal holiday, the discount period shall be
extended t the next working day, if payment is delivered to a
designated collection office of the tax collector.
Section 4. This act shall take effect July z, zOzz, and
shall apply to petitions filed with value adjustment boards on
or after July I, Z011,
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