Florida Senate - 2022 SB 568



By Senator Polsky





29-00703-22 2022568__
1 A bill to be entitled
2 An act relating to abatement of taxes for residential
3 dwellings rendered uninhabitable by catastrophic
4 event; creating s. 197.319, F.S.; providing
5 definitions; specifying conditions under which persons
6 whose residential dwellings are rendered uninhabitable
7 may receive an abatement of taxes originally levied;
8 specifying a formula for determining the amount of the
9 tax abatement; providing directives to property
10 appraisers in issuing written statements to the tax
11 collector when granting abatements; providing
12 directives to tax collectors in calculating damage
13 differentials and processing refunds; providing a
14 mechanism for persons to file late applications for
15 abatement of taxes; requiring tax collectors to
16 provide specified information to the Department of
17 Revenue and the governing boards of each affected
18 local government on an annual basis; providing for
19 retroactive applicability; providing an effective
20 date.
21
22 Be It Enacted by the Legislature of the State of Florida:
23
24 Section 1. Section 197.319, Florida Statutes, is created to
25 read:
26 197.319 Abatement of taxes for residential dwellings
27 rendered uninhabitable by a catastrophic event.—
28 (1) As used in this section, the term:
29 (a) “Catastrophic event” means a sudden, unanticipated
30 event that may be the result of a natural or manmade cause and
31 that renders one or more residential dwellings uninhabitable. A
32 catastrophic event does not include the destruction of a
33 residential dwelling that occurs as a result of an intentional
34 act.
35 (b) “Catastrophic event abatement” means the product
36 arrived at by multiplying the damage differential by the amount
37 of timely paid taxes that were initially levied in the year in
38 which the catastrophic event occurred.
39 (c) “Damage differential” means the product arrived at by
40 multiplying the percent change in value by a ratio, the
41 numerator of which is the number of days the residential
42 dwelling was rendered uninhabitable in the year in which the
43 catastrophic event occurred, and the denominator of which is
44 365.
45 (d) “Percent change in value” means the difference between
46 a residential parcel’s just value as of January 1 of the year in
47 which the catastrophic event occurred and its postcatastrophic
48 event just value expressed as a percentage of the parcel’s just
49 value as of January 1 of the year in which the catastrophic
50 event occurred.
51 (e) “Postcatastrophic event just value” means the just
52 value of the residential parcel on January 1 of the year in
53 which a catastrophic event occurred, reduced to reflect the just
54 value of the residential parcel after the catastrophic event
55 that rendered the residential dwelling uninhabitable. For
56 purposes of this paragraph, a residential dwelling that is
57 uninhabitable has no value attached to it. The catastrophic
58 event abatement is determined only for purposes of calculating
59 tax abatements for the year or years in which the residential
60 dwelling is uninhabitable as a result of the catastrophic event
61 and does not determine a parcel’s just value as of January 1
62 each year.
63 (f) “Residential dwelling” means an improved residential
64 dwelling or house that is owned and assessed as a homestead
65 property under s. 193.155 or nonhomestead residential property
66 under s. 193.1554(1). A residential dwelling does not include
67 any area or space that is not essential to the use and occupancy
68 of that dwelling, including a detached utility building,
69 detached carport, detached garage, bulkhead, fence, or swimming
70 pool, and does not include land.
71 (g) “Uninhabitable” means the complete destruction and loss
72 of use and occupancy of a residential dwelling resulting from a
73 catastrophic event that renders the residential dwelling an
74 unsafe structure as determined by the federal government or a
75 state or local government.
76 (2) If a residential dwelling is rendered uninhabitable for
77 at least 30 days due to a catastrophic event, taxes originally
78 levied for the tax year in which the catastrophic event occurred
79 may be abated in the following manner:
80 (a) The property owner must file an application with the
81 property appraiser no sooner than 30 days after the residential
82 dwelling is rendered uninhabitable and no later than March 1 of
83 the tax year immediately following the catastrophic event.
84 (b) The application must identify the residential parcel
85 upon which the residential dwelling was destroyed by a
86 catastrophic event, the date of the catastrophic event, and the
87 number of days the residential dwelling was uninhabitable during
88 the calendar year in which the catastrophic event occurred.
89 (c) The application must be verified under oath and is
90 subject to penalty of perjury.
91 (d) Upon receipt of the application, the property appraiser
92 must investigate the statements contained in the application to
93 determine if the applicant is entitled to an abatement of taxes.
94 If the property appraiser determines that the applicant is not
95 entitled to an abatement, the applicant may file a petition with
96 the value adjustment board, pursuant to s. 194.011(3),
97 requesting that the abatement be granted.
98 (e) If the property appraiser determines that the applicant
99 is entitled to an abatement, the property appraiser must issue
100 an official written statement to the tax collector by April 1 of
101 the year in which the application was received that provides:
102 1. The just value of the residential dwelling as determined
103 by the property appraiser on January 1 of the year in which the
104 catastrophic event for which the applicant is claiming an
105 abatement occurred.
106 2. The number of days during the calendar year during which
107 the residential dwelling was uninhabitable.
108 3. The postcatastrophic event just value of the residential
109 parcel as determined by the property appraiser.
110 4. The percent change in value applicable to the
111 residential parcel.
112 (3) Upon receipt of the written statement from the property
113 appraiser, the tax collector shall calculate the damage
114 differential pursuant to this section and process a refund in an
115 amount equal to the catastrophic event abatement.
116 (4) Any person who is qualified to have his or her property
117 taxes abated under subsection (2) but fails to file an
118 application by March 1 may file an application for abatement
119 under this subsection and may file a petition with the value
120 adjustment board, pursuant to s. 194.011(3), requesting that an
121 abatement under this subsection be granted. Such petition may be
122 filed at any time during the taxable year on or before the 25th
123 day following the mailing of the notice by the property
124 appraiser as provided in s. 194.011(1). Notwithstanding s.
125 194.013, the value adjustment board may require such person to
126 pay a nonrefundable fee of $15 upon filing the petition. Upon
127 reviewing the petition, if the person is qualified to receive
128 the abatement under this subsection and demonstrates particular
129 extenuating circumstances determined by the property appraiser
130 or the value adjustment board to warrant granting a late
131 application for abatement, the property appraiser or the value
132 adjustment board may grant an abatement.
133 (5) On an annual basis, the tax collector shall notify:
134 (a) The department of the total reduction in taxes for all
135 properties that qualified for an abatement pursuant to this
136 section for the year.
137 (b) The governing board of each affected local government
138 of the reduction in such local government’s taxes that occurred
139 pursuant to this section.
140 Section 2. This act shall apply retroactively to January 1,
141 2021.
142 Section 3. This act shall take effect upon becoming a law.