F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
HB 3A 2022A
1 A bill to be entitled
2 An act relating to disaster relief; amending s.
3 161.101, F.S.; authorizing the Department of
4 Environmental Protection to waive or reduce match
5 requirements for certain local governments; amending
6 s. 194.032, F.S.; conforming provisions to changes
7 made by the act; creating s. 197.3181, F.S.; providing
8 definitions; authorizing the refund of ad valorem
9 taxes for residential improvements rendered
10 uninhabitable by certain hurricanes; providing
11 procedures and requirements to receive a refund;
12 requiring property appraisers and tax collectors to
13 take certain actions; providing construction;
14 providing retroactive applicability; providing for
15 expiration; creating s. 197.3182, F.S.; providing for
16 the extension and suspension of payments and discounts
17 of certain taxes and assessments; providing for
18 retroactive operation; providing for expiration;
19 amending s. 252.37, F.S.; providing legislative
20 intent; requiring the Division of Emergency Management
21 and local governments to enter into certain agreements
22 to receive specified funds; providing requirements for
23 such agreements; providing for availability of funds;
24 requiring the division to report progress on a certain
25 timetable to specified parties; providing for
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HB 3A 2022A
26 expiration; creating s. 252.71, F.S.; providing
27 definitions; providing for the organization and
28 operation of the Florida Emergency Management
29 Assistance Foundation within the division; providing
30 for a board of directors; requiring the foundation to
31 operate under a written contract with the division;
32 specifying requirements for such contract; providing
33 requirements for the governance, organization, and
34 operations of the foundation; providing for the use of
35 property, facilities, and personal services of the
36 division by the foundation; requiring the submission
37 of annual budgets and reports; requiring an annual
38 audit; providing for future repeal; authorizing the
39 Department of Revenue to adopt emergency rules;
40 providing for the expiration of such authority;
41 providing appropriations; requiring such
42 appropriations to be spent in specified ways;
43 requiring the Florida Housing Finance Corporation to
44 coordinate with the division and the Department of
45 Economic Opportunity for a specified purpose; creating
46 the Hurricane Restoration Reimbursement Grant Program
47 within the Department of Environmental Protection;
48 providing purpose and eligibility requirements for
49 such program; authorizing emergency rulemaking for the
50 administration of such program; requiring the
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51 department to administer such program; providing
52 requirements for such administration; providing for
53 the expiration of such program; specifying that grants
54 may only be used for reimbursement of specified costs;
55 requiring cost-sharing; creating the Hurricane
56 Stormwater and Wastewater Assistance Grant Program
57 within the Department of Environmental Protection;
58 providing purpose and eligibility requirements for
59 such program; authorizing emergency rulemaking for the
60 administration of such program; requiring the
61 department to administer such program; providing
62 requirements for such administration; providing for
63 the expiration of such program; providing
64 appropriations; requiring such appropriations be spent
65 in a specified way; providing an effective date.
66
67 Be It Enacted by the Legislature of the State of Florida:
68
69 Section 1. Subsection (22) of section 161.101, Florida
70 Statutes, is amended to read:
71 161.101 State and local participation in authorized
72 projects and studies relating to beach management and erosion
73 control.—
74 (22) Notwithstanding subsections (1), (15), and (16), and
75 for the 2022-2023 2021-2022 fiscal year, for in the event that
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76 beaches located in Brevard, Broward, Charlotte, Collier, Duval,
77 Flagler, Indian River, Lee, Manatee, Martin, Nassau, Palm Beach,
78 Saint Johns, Saint Lucie, Sarasota, and Volusia Counties, are
79 impacted by Hurricane Ian hurricanes or Hurricane Nicole other
80 storm events within communities with a per capita annual income
81 that is less than the state's per capita annual income as shown
82 in the most recent release from the United States Census Bureau
83 of the United States Department of Commerce which includes both
84 measurements, the department may waive or reduce the match
85 requirements for local governments. This subsection expires July
86 1, 2023 2022.
87 Section 2. Paragraph (b) of subsection (1) of section
88 194.032, Florida Statutes, is amended to read:
89 194.032 Hearing purposes; timetable.—
90 (1)
91 (b) Notwithstanding the provisions of paragraph (a), the
92 value adjustment board may meet prior to the approval of the
93 assessment rolls by the Department of Revenue, but not earlier
94 than July 1, to hear appeals pertaining to the denial by the
95 property appraiser of exemptions, tax abatements under s.
96 197.3195, tax refunds under ss. 197.3181 and 197.319 s. 197.319,
97 agricultural and high-water recharge classifications,
98 classifications as historic property used for commercial or
99 certain nonprofit purposes, and deferrals under subparagraphs
100 (a)2., 3., and 4. In such event, however, the board may not
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101 certify any assessments under s. 193.122 until the Department of
102 Revenue has approved the assessments in accordance with s.
103 193.1142 and all hearings have been held with respect to the
104 particular parcel under appeal.
105 Section 3. Section 197.3181, Florida Statutes, is created
106 to read:
107 197.3181 Refund of taxes for residential improvements
108 rendered uninhabitable by Hurricane Ian or Hurricane Nicole. —
109 (1) As used in this section, the term:
110 (a) "Damage differential" means the product arrived at by
111 multiplying the percent change in value by a ratio, the
112 numerator of which is the number of days the residential
113 improvement was rendered uninhabitable in 2022, and the
114 denominator of which is 365.
115 (b) "Disaster relief refund" means the product arrived at
116 by multiplying the damage differential by the amount of timely
117 paid taxes initially levied in 2022.
118 (c) "Percent change in value" means the difference between
119 the just value of a residential parcel as of January 1, 2022,
120 and its postdisaster just value, expressed as a percentage of
121 the just value of the parcel as of January 1, 2022.
122 (d) "Postdisaster just value" means the just value of the
123 residential parcel on January 1, 2022, adjusted by subtracting
124 the just value of the residential improvement on January 1,
125 2022.
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126 (e) "Residential improvement" means a residential dwelling
127 or house on real estate used and owned as a homestead as defined
128 in s. 196.012(13) or used as nonhomestead residential property
129 as defined in s. 193.1554(1). A residential improvement does not
130 include a structure that is not essential to the use and
131 occupancy of the residential dwelling or house, including, but
132 not limited to, a detached utility building, detached carport,
133 detached garage, bulkhead, fence, or swimming pool, and does not
134 include land.
135 (f) "Uninhabitable" means the loss of use and occupancy of
136 a residential improvement for the purpose for which it was
137 constructed resulting from damage to or destruction of, or from
138 a condition that compromises the structural integrity of, the
139 residential improvement which was caused by Hurricane Ian or
140 Hurricane Nicole during the 2022 calendar year.
141 (2) If a residential improvement is rendered uninhabitable
142 for at least 30 days, taxes originally levied and paid for 2022
143 may be refunded in the following manner:
144 (a) The property owner must file an application f or refund
145 with the property appraiser on a form prescribed by the
146 department and furnished by the property appraiser, no sooner
147 than January 1, 2023, and no later than April 1, 2023. The
148 property appraiser may allow applications to be filed
149 electronically.
150 (b) The application for refund must identify the
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151 residential parcel upon which the residential improvement was
152 rendered uninhabitable and the number of days that the
153 residential improvement was uninhabitable during 2022. For
154 purposes of determining uninhabitability, the application must
155 be accompanied by supporting documentation, including, but not
156 limited to, utility bills, insurance information, contractors'
157 statements, building permit applications, or building inspection
158 certificates of occupancy.
159 (c) The application for refund must be verified under oath
160 and is subject to penalty of perjury.
161 (d) The property appraiser shall review the application
162 and determine if the applicant is entitled to a refund of taxes.
163 No later than June 1, 2023, the property appraiser must:
164 1. Notify the applicant if the property appraiser
165 determines that the applicant is not entitled to receive a
166 refund. If the property appraiser determines that the applicant
167 is not entitled to a refund, the applicant may file a petitio n
168 with the value adjustment board, pursuant to s. 194.011(3),
169 requesting that the refund be granted. The petition must be
170 filed with the value adjustment board on or before the 30th day
171 following the issuance of the notice by the property appraiser.
172 2. Issue an official written statement to the tax
173 collector and the applicant if the property appraiser determines
174 that the applicant is entitled to a refund. The statement must
175 provide:
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176 a. The just value of the residential improvement as
177 determined by the property appraiser on January 1, 2022.
178 b. The number of days during 2022 that the residential
179 improvement was uninhabitable.
180 c. The postdisaster just value of the residential parcel
181 as determined by the property appraiser.
182 d. The percent change in value applicable to the
183 residential parcel.
184 (3) Upon receipt of the written statement from the
185 property appraiser, the tax collector shall calculate the damage
186 differential pursuant to this section.
187 (a) If the property taxes for 2022 have been paid, the tax
188 collector must process a refund in an amount equal to the
189 disaster relief refund.
190 (b) If, at the time of receipt of the written statement
191 from the property appraiser under this subsection, the property
192 taxes have not yet been paid pursuant to s. 197.3182, the tax
193 collector must process a refund in an amount equal to the
194 disaster relief refund upon receipt of timely payment of the
195 property taxes for 2022 in accordance with s. 197.3182.
196 (4) A property owner who fails to file an application by
197 April 1, 2023, waives a claim for a refund of taxes under this
198 section.
199 (5) By September 1, 2023, the tax collector shall notify:
200 (a) The department of the total reduction in taxes for all
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201 properties that qualified for a refund pursuant to this section.
202 (b) The governing board of each affected local government
203 of the reduction in such local government's taxes which occurred
204 pursuant to this section.
205 (6) For purposes of this section, a residential
206 improvement that is uninhabitable has no value.
207 (7) The disaster relief refund is determined only for
208 purposes of calculating tax refunds for 2022 under this section
209 and does not determine a parcel's just value as of January 1,
210 2023, or any subsequent year.
211 (8) This section does not affect the requirements of s.
212 197.333.
213 (9) This section applies retroactively to January 1, 2022,
214 and expires January 1, 2024.
215 Section 4. Section 197.3182, Florida