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1
2 An act relating to disaster relief; creating s.
3 193.4518, F.S.; defining terms; providing a tangible
4 personal property assessment limitation, during a
5 certain timeframe and in certain counties, for certain
6 agricultural equipment rendered unable to be used due
7 to Hurricane Idalia; specifying conditions for
8 applying for and receiving the assessment limitation;
9 providing procedures for petitioning the value
10 adjustment board if an application is denied;
11 providing applicability; providing a sales tax
12 exemption for the purchase, within a certain timeframe
13 and in certain counties, of certain fencing materials
14 used to replace or repair fences damaged by Hurricane
15 Idalia on agricultural lands; specifying that the
16 exemption is available only through a refund by the
17 Department of Revenue of previously paid taxes;
18 specifying requirements for applying for the refund;
19 providing criminal penalties for furnishing a false
20 affidavit; providing construction and retroactive
21 applicability; authorizing the department to adopt
22 emergency rules; providing a sales tax exemption for
23 the purchase, within a certain timeframe and in
24 certain counties, of building materials used to
25 replace or repair nonresidential farm buildings
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26 damaged by Hurricane Idalia; specifying that the
27 exemption is available only through a refund by the
28 department of previously paid taxes; defining the
29 terms "building materials" and "nonresidential farm
30 building"; specifying requirements for applying for
31 the refund; providing criminal penalties for
32 furnishing a false affidavit; providing construction
33 and retroactive applicability; authorizing the
34 department to adopt emergency rules; providing an
35 exemption from certain fuel taxes for fuel purchased,
36 within a certain timeframe, for use for agricultural
37 shipment or hurricane debris removal after Hurricane
38 Idalia; specifying that the exemption is available
39 only through a refund by the department; defining
40 terms; specifying requirements for applying for the
41 refund; providing criminal penalties for furnishing a
42 false affidavit; providing applicability and
43 construction; providing for retroactive operation;
44 authorizing the department to adopt emergency rules;
45 amending s. 215.5586, F.S.; revising legislative
46 intent; specifying a requirement for the Department of
47 Financial Services in implementing the My Safe Florida
48 Home Program; authorizing the department to accept
49 applications for the program up to the amount of
50 available funds; providing an appropriation for
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51 certain applications for the program; prohibiting the
52 department from continuing to accept certain
53 applications or creating a waiting list in
54 anticipation of additional funding in the absence of
55 express authority from the Legislature to do so;
56 providing an appropriation for administration of the
57 My Safe Florida Home program; amending s. 252.37,
58 F.S.; providing legislative intent; requiring the
59 Division of Emergency Management and local governments
60 to enter into certain agreements to receive specified
61 funds; providing requirements for such agreements;
62 providing for allocation of funds; requiring the
63 division to report progress on a certain timetable to
64 specified parties; providing for expiration; providing
65 an appropriation for the Public Assistance Program;
66 providing requirements for appropriated funds;
67 authorizing the undisbursed appropriation to carry
68 forward to a certain date; amending s. 252.71, F.S.;
69 extending the date for future review and repeal of
70 provisions related to the Florida Emergency Management
71 Assistance Foundation; amending s. 288.066, F.S.;
72 revising the maximum length of a loan term under the
73 Local Government Emergency Revolving Bridge Loan
74 Program; authorizing the Department of Commerce to
75 amend certain previously executed loan agreements
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76 under certain circumstances; providing an
77 appropriation for the Hurricane Housing Recovery
78 Program; requiring such appropriations to be used for
79 specified purposes; requiring the Florida Housing
80 Finance Corporation to coordinate with the division
81 and the Department of Commerce for a specified
82 purpose; providing an appropriation for hurricane
83 repair and recovery projects within counties with a
84 certain Federal Emergency Management Agency disaster
85 designation; authorizing certain entities to apply for
86 such appropriated funds; requiring such entities
87 requesting funding for certain purposes to secure
88 certain matching funds by the time of making the
89 application; requiring certain certifications for
90 applications for appropriated funds; authorizing the
91 division to request budget amendments up to a
92 specified amount to fund gaps in certain projects;
93 requiring the division and certain entities to
94 coordinate for a specified purpose; specifying
95 criteria for providing appropriated funds as grants or
96 loans; requiring reimbursed funds to be deposited into
97 the General Revenue Fund; providing for appropriations
98 for the Small County Outreach Program for certain
99 counties; amending chapter 2023-304, Laws of Florida;
100 revising a prohibition on counties and municipalities
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101 proposing or adopting certain amendments to specified
102 regulations; revising the expiration date of such
103 prohibition; providing an appropriation for certain
104 planning and design grants; authorizing certain
105 fiscally constrained counties to apply for
106 appropriated funds; requiring the division to
107 prioritize certain applications; requiring the
108 division to conduct a certain assessment and consider
109 certain information; amending s. 288.0655, F.S.;
110 authorizing the Department of Commerce to award
111 certain grants to certain fiscally constrained
112 counties; providing a purpose and eligible uses for
113 such grants; providing for expiration; providing an
114 appropriation for the grants; repealing s. 570.82,
115 F.S., relating to Agricultural Economic Development
116 Program disaster loans and grants and aid; creating s.
117 570.822, F.S.; defining terms; establishing the
118 Agriculture and Aquaculture Producers Natural Disaster
119 Recovery Loan Program within the Department of
120 Agriculture and Consumer Services; providing the
121 purpose of the program; establishing the authorized
122 use of the loans; requiring that structures or
123 buildings constructed with loan funds meet certain
124 standards; requiring the department to adopt such
125 standards by rule; requiring that the loans be low -
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126 interest or interest-free; providing loan limits;
127 establishing eligibility requirements for loans;
128 establishing application periods; setting the terms of
129 repayment; providing for a reduction in the principal
130 balance by a certain amount each year; restricting the
131 amount the department may use for deferred loans;
132 requiring repayment upon the sale of the property
133 within a certain timeframe; specifying requirements
134 for the department in administering the program;
135 requiring the department to create and maintain a
136 separate account in the General Inspection Trust Fund
137 for the program; requiring that loan payments be
138 returned to the loan program; providing that
139 appropriated funds are not subject to reversion;
140 requiring the department, or a specified third-party
141 administrator, to manage the loan fund; requiring the
142 department to coordinate with certain entities;
143 requiring the department to adopt rules; requiring the
144 department to provide an annual report to the
145 Legislature by a specified date; specifying
146 requirements for the report; providing for the
147 expiration of the program on a specified date, unless
148 reviewed and saved from repeal by the Legislature;
149 amending s. 201.25, F.S.; exempting loans made by the
150 Agriculture and Aquaculture Producers Natural Disaster
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151 Recovery Loan Program from certain taxes; requiring
152 the department to adopt emergency rules to implement
153 the program; providing for the expiration of such
154 authority; requiring the transfer of specified amounts
155 from the General Revenue Fund to the General
156 Inspection Trust Fund within the department within a
157 specified timeframe; providing appropriations for
158 specified programs; providing requirements for grant
159 administration under such programs; specifying the
160 amount the department may use to administer the
161 programs; authorizing the department to adopt
162 emergency rules to implement the cost-sharing grant
163 program; requiring the department to coordinate with
164 certain entities; providing an effective date.
165
166 Be It Enacted by the Legislature of the State of Florida:
167
168 Section 1. Section 193.4518, Florida Statutes, is created
169 to read:
170 193.4518 Assessment of agricultural equipment rendered
171 unable to be used due to Hurricane Idalia.—
172 (1) As used in this section, the term:
173 (a) "Farm" has the same meaning as provided in s.
174 823.14(3).
175 (b) "Farm operation" has the same meaning as provided in
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176 s. 823.14(3).
177 (c) "Unable to be used" means the tangible personal
178 property was damaged, or the farm, farm operation, or
179 agricultural processing facility was affected, to such a degree
180 that the tangible personal property could not be used for its
181 intended purpose.
182 (2) For purposes of ad valorem taxation and applying to
183 the 2024 tax roll only, tangible personal property owned and
184 operated by a farm, a farm operation, or an agriculture
185 processing facility located in Charlotte, Citrus, Columbia,
186 Dixie, Gilchrist, Hamilton, Hernando, Jefferson, Lafayette,
187 Levy, Madison, Manatee, Pasco, Pinellas, Sarasota, Suwannee, or
188 Taylor County is deemed to have a market value no greater than
189 its value for salvage if the tangible personal property was
190 unable to be used for at least 60 days due to the effects of
191 Hurricane Idalia.
192 (3) The deadline for an applicant to file an application
193 with the property appraiser for assessment pursuant to this
194 section is March 1, 2024.
195 (4) If the property appraiser denies an application, the
196 applicant may file, pursuant to s. 194.011(3), a petition with
197 the value adjustment board which requests that the tangible
198 personal property be assessed pursuant to this section. Su ch
199 petition must be filed on or before the 25th day after the
200 mailing by the property appraiser during the 2024 calendar year
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201 of the notice required under s. 194.011(1).
202 (5) This section applies to tax rolls beginning January 1,
203 2024.
204 Section 2. Fencing materials purchased for use on
205 agricultural lands due to Hurricane Idalia damage.—
206 (1) The purchase of fencing materials used to replace or
207 repair farm fences on land classified as agricultural under s.
208 193.461, Florida Statutes, is exempt from the tax imposed under
209 chapter 212, Florida Statutes, during the period from August 30,
210 2023, through June 30, 2024, if the fencing materials will be or
211 were used to replace or repair fences located in Charlotte,
212 Citrus, Columbia, Dixie, Gi