SB 1752 — Condominium Associations

Florida Senate - 2020 CS for SB 1752 By Senatorthe PizzoCommittee 38-00215A-20on 20201752__Innovation, AIndustry, billand toTechnology; be entitled An act relating to condominium associations;

and Senator Pizzo 580-03744-20 20201752c1 A bill to be entitled An act relating to condominium associations;

194.011, F.S.;

providing that certain associations may continue to represent, prosecute, or defend unit owners in certain proceedings;

providing applicability;

amending s.

194.181, F.S.;

revising the parties considered to be the defendant in a tax suit;

requiring condominium and cooperative associations to provide unit owners with certain notice and information under certain circumstances;

providing requirements for such notice;

specifying that a unit owner who does not respond to the notice will be represented in the response or answer filed by the association;

amending s.

authorizing a condominium association to take certain actions relating to ad valorem taxes assessed on units for commonly used facilities or common elements;

providing applicability;

3550 Be It Enacted by the Legislature of the State of Florida:

3752 Section 1. Paragraphs1. Paragraph (a)(e) and (d) of subsection (1),(3) paragraphs (a), (b), (c), and (g) of subsection (12), and paragraph (b) of subsection (15) of section 718.111,194.011, Florida Statutes, areis amended to read:

194.011 Assessment notice;

objections to assessments.— (3) A petition to the value adjustment board must be in substantially the form prescribed by the department.

Notwithstanding s.

195.022, a county officer may not refuse to accept a form provided by the department for this purpose if the taxpayer chooses to use it.

A petition to the value adjustment board must be signed by the taxpayer or be accompanied at the time of filing by the taxpayer’s written authorization or power of attorney, unless the person filing the petition is listed in s.

194.034(1)(a).

A person listed in s.

194.034(1)(a) may file a petition with a value adjustment board without the taxpayer’s signature or written authorization by certifying under penalty of perjury that he or she has authorization to file the petition on behalf of the taxpayer.

If a taxpayer notifies the value adjustment board that a petition has been filed for the taxpayer’s property without his or her consent, the value adjustment board may require the person filing the petition to provide written authorization from the taxpayer authorizing the person to proceed with the appeal before a hearing is held.

If the value adjustment board finds that a person listed in s.

194.034(1)(a) willfully and knowingly filed a petition that was not authorized by the taxpayer, the value adjustment board shall require such person to provide the taxpayer’s written authorization for representation to the value adjustment board clerk before any petition filed by that person is heard, for 1 year after imposition of such requirement by the value adjustment board.

A power of attorney or written authorization is valid for 1 assessment year, and a new power of attorney or written authorization by the taxpayer is required for each subsequent assessment year.

A petition shall also describe the property by parcel number and shall be filed as follows:

(e)1. A condominium association as described in chapter 718, a cooperative association as described in chapter 719, or a any homeowners’ association as defined in s.

723.075, with approval of its board of administration or directors, may file with the value adjustment board a single joint petition on behalf of any association members who own units or parcels of property which the property appraiser determines are substantially similar with respect to location, proximity to amenities, number of rooms, living area, and condition.

The condominium association, cooperative association, or homeowners’ association as defined in s.

723.075 shall provide the unit or parcel owners with notice of its intent to petition the value adjustment board and shall provide at least 20 days for a unit or parcel owner to elect, in writing, that his or her unit or parcel not be included in the petition.

2. A condominium association as described in chapter 718, or a cooperative association as described in chapter 719, which has filed a single joint petition under this subsection may continue to represent, prosecute, or defend the unit owners through any related subsequent proceeding in any tribunal, including judicial review under part II of this chapter and any appeals.

This subparagraph is intended to clarify existing law and applies to cases pending on July 1, 2020.

Section 2. Subsection (2) of section 194.181, Florida Statutes, is amended to read:

194.181 Parties to a tax suit.— (2)(a) In any case brought by a the taxpayer or a condominium or cooperative association, as described in chapters 718 and 719, respectively, on behalf of some or all unit owners to contest contesting the assessment of any property, the county property appraiser is the shall be party defendant.

(b) Except as provided in paragraph (c), in any case brought by the property appraiser under pursuant to s.

194.036(1)(a) or (b), the taxpayer is the shall be party defendant.

(c) In any case brought by the property appraiser under s.