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PRESENTED BY CLAUDIA KEMP, MANAGER TECHNICAL ASSISTANCE SECTION PROPERTY TAX OVERSIGHT.

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Presentation on theme: "PRESENTED BY CLAUDIA KEMP, MANAGER TECHNICAL ASSISTANCE SECTION PROPERTY TAX OVERSIGHT."— Presentation transcript:

1 PRESENTED BY CLAUDIA KEMP, MANAGER TECHNICAL ASSISTANCE SECTION PROPERTY TAX OVERSIGHT

2  Homestead exemption for surviving spouse of military veteran or first responder Provides constitutional language for the exemption for the surviving spouse of a military veteran who died from service connected causes while on active duty; and An exemption for the surviving spouse of a first responder who died in the line of duty HJR 93, Amendment 9 HB 95

3  The surviving spouse must: Hold title to the homestead, Continue to make it their permanent residence as defined in statute, and Not remarry. HJR 93, Amendment 9 HB 95

4  Benefit may be carried over to a new residence. Cannot exceed the benefit received on the previous homestead. Homestead exemption—section , F.S. This exemption—section , F.S. HJR 93, Amendment 9 HB 95

5  2 nd option for additional homestead exemption for seniors (1 st option for a senior exemption in effect since 1998) New exemption is equal to the assessed value of homestead property with a just value of less than $250,000 Allows counties and municipalities to pass an ordinance for either or both additional exemptions HJR 169, Amendment 11 HB 357

6  Must have maintained permanent residence on the property for 25 years (new additional exemption) Person must be at least 65 years old (both exemptions) Meet household income requirements provided in statute (both exemptions) HJR 169, Amendment 11 HB 357

7  Requires a sworn statement of household income on Department form (both exemptions). New exemption must be passed by ordinance with a supermajority vote. Existing senior exemption only requires a majority vote. HJR 169, Amendment 11 HB 357

8   At this time, it is the Department’s understanding that the Legislature will have a glitch bill to add language in section (2)(a), F.S. of the implementing language so it reads either “not to exceed $50,000” or “up to $50,000”.  This will take care of the issue that arose after the amendment passed in November and clear up any confusion. $50,000 question

9  Joint resolution passed in 2011 session and approved by voters in November election. Original veteran’s property tax discount passed by amendment in 2006—veteran had to be Florida resident when they entered military service. Amendment 2 removed that residency requirement. SJR 592, Amendment 2

10  Spent 2 years identifying and developing concepts Technical researched the issues and drafted language. Met with Senate and House staff and external parties After internal review and approval, went to 2011 session Did not pass but tried again in 2012 PASSED! HB 7097, Property tax bill

11  Good examples of what may result from a legislative concept Many of the concepts were administrative issues Repeal outdated provisions, clarify terms and definitions Some address questions and issues identified by the Department Some provisions were added by the Legislature during 2012 session HB 7097, Property tax bill

12  More specific information on recorded selling price, ownership transfers and qualifying and disqualifying a transfer. Deletes language requiring name and address of fiduciary. Section 4, pages 4-5

13  Legislature provided that a husband and wife can designate an ownership share for each spouse when abandoning jointly owned property. Must be married on the date the jointly owned property is abandoned and file a sworn statement which is irrevocable. Section 5, page 6 Portability

14  Removed the phrase “placed on the roll” (sections and , F.S.) Replaced with “year the property becomes eligible for assessment pursuant to this section” Circuit court decision in Sommers v. Donegan brought the issue to light. Section 6, pages 7-8 “Placed on the roll”

15  No specific information in original language on how to treat these parcels. Concept based on FAQ’s developed by PTO to provide guidance to counties. Section 6, pages 7-8 “Combined and Divided Parcels”

16  Hearing notice must show whether hearing is at a particular time or during a block of time. If a block of time, the beginning and ending must be in the notice. 4 hour wait time is now “a reasonable time not to exceed 2 hours”. Section 11, pages 9-10

17  PTO’s original concept proposed a different order than what was in statute. Received valuable input from property appraisers. Statute now provides that exemptions must be applied in the order that results in the lowest taxable value (accommodates any future exemptions). Section 16, page 13

18  Amends sections , , , , , , F.S. (exemptions that require proof of disability) Allows an applicant to apply for the exemption before receiving the required documentation. After receiving the documentation, exemption is granted back to date of application (Timeframe for refunds limited by section (1)(e), F.S.). Sections 19—22, 27, 28 pages and 17

19  2012 LEGISLATIVE UPDATE Forms have been revised and made available on a provisional basis. Amended or new rules and forms will be posted for comment and will go to rule workshop. Please contact us if you have any questions about the amendments, 2012 legislation or implementation plans.

20  Feel free to contact me at or Send questions and comments to Contact an individual staff member in technical using the contact information in the last slide. Contact information

21   Janice Forrester, Senior Revenue Administrator (850)  Kama Monroe, Senior Attorney (850)  Robert Speirs, Senior Attorney (850)  Timisha Brooks, Senior Attorney (850)  Ed Parker, Tax Law Specialist (850)  Keith Swinehart, Tax Law Specialist (850)  Robert Blick, Tax Law Specialist (850)  Dianne Porter, Tax Law Specialist (850)  Larry Green, Tax Law Specialist (850)  Tricia Wilham, Tax Specialist II (850)  Melanie Malone, Operations Analyst I (850)  Shirley Austin, Staff Assistant (850)  Linda Dupree, Administrative Assistant II (850) Technical staff


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