Florida 2022 Regular Session Status: In Committee 3 D cosponsors

HB 71 — Abatement of Taxes for Residential Dwellings Rendered Uninhabitable by Catastrophic Event

Last action — Died in Ways & Means Committee; companion bill(s) passed, see CS/HB 7071 (Ch. 2022-97)

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2022 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Abatement of Taxes for Residential Dwellings Rendered Uninhabitable by Catastrophic Event; Specifies conditions under which persons whose residential dwellings are rendered uninhabitable may receive abatement of taxes; specifies formula for determining tax abatement; provides directives to property appraisers in issuing written statements to tax collector when granting abatement & in calculating damage differentials & processing refunds; provides mechanism for persons to file late applications for abatement of taxes.

Bill Text

What changed in the latest version

233 added · 158 removed

233 line(s) added, 158 removed.

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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 HB71 2022 A bill to be entitled An act relating to abatement of taxes for residential dwellings rendered uninhabitable by catastrophic event;
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 CS/HB71 2022 A bill to be entitled An act relating to abatement of taxes for residential dwellings rendered uninhabitable by catastrophic event;
amending s.
194.032, F.S.;
conforming a provision to changes made by the act;
specifying conditions under which persons whose residential dwellings are rendered uninhabitable may receive an abatement of taxes originally levied;
specifying conditions under which persons whose residential improvements are rendered uninhabitable may receive an abatement of taxes originally levied;
providing a method by which certain entities may file a claim for an abatement of taxes for a specified calendar year;
authorizing the department to adopt emergency rules;
Be It Enacted by the Legislature of the State of Florida:
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hb0071-01-c1 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 CS/HB71 2022 Be It Enacted by the Legislature of the State of Florida:
Paragraph (b) of subsection (1) of section 194.032, Florida Statutes, is amended to read:
194.032 Hearing purposes;
timetable.— (1) (b) Notwithstanding the provisions of paragraph (a), the value adjustment board may meet prior to the approval of the assessment rolls by the Department of Revenue, but not earlier than July 1, to hear appeals pertaining to the denial by the property appraiser of exemptions, tax abatements under ss.
197.318 and 197.319 s.
197.318, agricultural and high-water recharge classifications, classifications as historic property used for commercial or certain nonprofit purposes, and deferrals under subparagraphs (a)2., 3., and 4.
In such event, however, the board may not certify any assessments under s.
193.122 until the Department of Revenue has approved the assessments in accordance with s.
193.1142 and all hearings have been held with respect to the particular parcel under appeal.
Section 2.
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197.319 Abatement of taxes for residential improvements rendered uninhabitable by a catastrophic event.— (1) As used in this section, the term:
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hb0071-00 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 HB71 2022 197.319 Abatement of taxes for residential dwellings rendered uninhabitable by a catastrophic event.— (1) As used in this section, the term:
hb0071-01-c1 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 CS/HB71 2022 (a) "Catastrophic event" means an event of misfortune or calamity that renders one or more residential improvements uninhabitable.
(a) "Catastrophic event" means a sudden, unanticipated event that may be the result of a natural or manmade cause and that renders one or more residential dwellings uninhabitable.
It does not include an event caused, directly or indirectly, by the property owner with the intent to damage or destroy the residential improvement.
A catastrophic event does not include the destruction of a residential dwelling that occurs as a result of an intentional act.
(c) "Damage differential" means the product arrived at by multiplying the percent change in value by a ratio, the numerator of which is the number of days the residential dwelling was rendered uninhabitable in the year in which the catastrophic event occurred, and the denominator of which is 365.
(c) "Damage differential" means the product arrived at by multiplying the percent change in value by a ratio, the numerator of which is the number of days the residential improvement was rendered uninhabitable in the year in which the catastrophic event occurred, and the denominator of which is 365.
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(e) "Postcatastrophic event just value" means the just value of the residential parcel on January 1 of the year in which a catastrophic event occurred, reduced to reflect the just value of the residential parcel after the catastrophic event Page 3of 9 CODING:
hb0071-00 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 HB71 2022 (e) "Postcatastrophic event just value" means the just value of the residential parcel on January 1 of the year in which a catastrophic event occurred, reduced to reflect the just value of the residential parcel after the catastrophic event that rendered the residential dwelling uninhabitable.
hb0071-01-c1 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 CS/HB71 2022 that rendered the residential dwelling uninhabitable.
(f) "Residential dwelling" means an improved residential dwelling or house that is owned and assessed as a homestead property under s.
(f) "Residential improvement" means an improved residential dwelling or house that is owned and used as a homestead as defined in s.
193.155 or nonhomestead residential property under s.
196.012(13) or nonhomestead residential property as defined in s.
A residential dwelling does not include any area or space that is not essential to the use and occupancy of that dwelling, including a detached utility building, detached carport, detached garage, bulkhead, fence, or swimming pool, and does not include land.
A residential improvement does not include a structure that is not essential to the use and occupancy of the residential dwelling or house, including, but not limited to, a detached utility building, detached carport, detached garage, bulkhead, fence, or swimming pool, and does not include land.
(g) "Uninhabitable" means the complete destruction and loss of use and occupancy of a residential dwelling resulting from a catastrophic event that renders the residential dwelling an unsafe structure as determined by the federal government or a state or local government.
(g) "Uninhabitable" means the loss of use and occupancy of a residential improvement, determined by a governmental entity in accordance with federal, state, or local law.
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(2) If a residential improvement is rendered uninhabitable for at least 30 days due to a catastrophic event, taxes originally levied for the tax year in which the catastrophic event occurred may be abated in the following manner:
(a) The property owner must file an application for Page 4of 9 CODING:
hb0071-00 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 HB71 2022 (2) If a residential dwelling is rendered uninhabitable for at least 30 days due to a catastrophic event, taxes originally levied for the tax year in which the catastrophic event occurred may be abated in the following manner:
hb0071-01-c1 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 CS/HB71 2022 abatement with the property appraiser:
(a) The property owner must file an application with the property appraiser no sooner than 30 days after the residential dwelling is rendered uninhabitable and no later than March 1 of the tax year immediately following the catastrophic event.
1.
(b) The application must identify the residential parcel upon which the residential dwelling was destroyed by a catastrophic event, the date of the catastrophic event, and the number of days the residential dwelling was uninhabitable during the calendar year in which the catastrophic event occurred.
If the residential dwelling is restored to a habitable condition before December 1 of the year in which the catastrophic event occurred, no sooner than 30 days after the residential dwelling that was rendered uninhabitable has been restored to a habitable condition;
or 2.
No later than March 1 of the year immediately following the catastrophic event.
The application for abatement must be made on a form prescribed by the department and furnished by the property appraiser.
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(b) The application must identify the residential parcel upon which the residential improvement was rendered uninhabitable by a catastrophic event, the date of the catastrophic event, and the number of days the residential improvement was uninhabitable during the calendar year in which the catastrophic event occurred.
194.011(3), requesting that the abatement be granted.
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(e) If the property appraiser determines that the applicant is entitled to an abatement, the property appraiser must issue an official written statement to the tax collector by Page 4of 6 CODING:
hb0071-00 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 HB71 2022 April 1 of the year in which the application was received that provides:
hb0071-01-c1 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 CS/HB71 2022 194.011(3), requesting that the abatement be granted.
(e) If the property appraiser determines that the applicant is entitled to an abatement, the property appraiser must issue an official written statement to the tax collector within 30 days after such determination, but no later than April 1 of the year following the date on which the catastrophic event occurred, that provides:
The just value of the residential dwelling as determined by the property appraiser on January 1 of the year in which the catastrophic event for which the applicant is claiming an abatement occurred.
The just value of the residential improvement as determined by the property appraiser on January 1 of the year in which the catastrophic event for which the applicant is claiming an abatement occurred.
The number of days during the calendar year during which the residential dwelling was uninhabitable.
The number of days during the calendar year during which the residential improvement was uninhabitable.
(4) Any person who is qualified to have his or her property taxes abated under subsection (2) but fails to file an application by March 1 may file an application for abatement under this subsection and may file a petition with the value adjustment board, pursuant to s.
(4) Any person who is qualified to have his or her property taxes abated under subsection (2) but fails to file an application by March 1 of the year immediately following the catastrophic event may file an application for abatement under Page 6of 9 CODING:
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hb0071-01-c1 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 CS/HB71 2022 this subsection and may file a petition with the value adjustment board, pursuant to s.
Notwithstanding s.
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hb0071-00 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 HB71 2022 194.013, the value adjustment board may require such person to pay a nonrefundable fee of $15 upon filing the petition.
(5) On an annual basis, the tax collector shall notify:
(5) By September 1 of each year, the tax collector shall notify:
Section 2.
This act shall apply retroactively to January 1, 2021.
Notwithstanding the application deadline in s.
197.319, Florida Statutes, the deadline to file a claim for an abatement under that section during the 2021 calendar year is June 1, 2022.
Any applicant who seeks an abatement and who fails to file an application by June 1 must file an application for Page 7of 9 CODING:
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hb0071-01-c1 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 CS/HB71 2022 the abatement with the property appraiser on or before the 25th day following the mailing by the property appraiser of the notices required under s.
194.011(1), Florida Statutes.
Upon receipt of sufficient evidence, as determined by the property appraiser, demonstrating that the applicant was unable to apply for the abatement in a timely manner or otherwise demonstrating extenuating circumstances judged by the property appraiser to warrant approving the abatement, the property appraiser may approve the abatement.
If the applicant fails to produce sufficient evidence demonstrating that the applicant was unable to apply for the abatement in a timely manner or otherwise demonstrating extenuating circumstances as judged by the property appraiser, the applicant may file, pursuant to s.
194.011(3), Florida Statutes, a petition with the value adjustment board requesting that the abatement be approved.
Such petition must be filed during the taxable year on or before the 25th day following the mailing of the notice by the property appraiser as provided in s.
194.011(1), Florida Statutes.
Upon reviewing the petition, if the applicant was qualified to receive the abatement and demonstrated particular extenuating circumstances judged by the value adjustment board to warrant approving the abatement, the value adjustment board may approve the abatement for the current year.
Section 4.
The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant Page 8of 9 CODING:
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hb0071-01-c1 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 CS/HB71 2022 to s.
120.54(4), Florida Statutes, for the purpose of implementing this act.
Notwithstanding any other provision of law, emergency rules adopted pursuant to this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.
Section 5.
This act shall apply retroactively to January 1, 2021.
Section 6.
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hb0071-00
hb0071-01-c1
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Action History

  1. Died in Ways & Means Committee; companion bill(s) passed, see CS/HB 7071 (Ch. 2022-97)

  2. Indefinitely postponed and withdrawn from consideration

  3. 1st Reading (Committee Substitute 1)

  4. Now in Ways & Means Committee

  5. Referred to State Affairs Committee

  6. Referred to Ways & Means Committee

  7. CS Filed

  8. Laid on Table under Rule 7.18(a)

  9. Reported out of Local Administration & Veterans Affairs Subcommittee

  10. Favorable with CS by Local Administration & Veterans Affairs Subcommittee

  11. PCS added to Local Administration & Veterans Affairs Subcommittee agenda

  12. 1st Reading (Original Filed Version)

  13. Now in Local Administration & Veterans Affairs Subcommittee

  14. Referred to State Affairs Committee

  15. Referred to Ways & Means Committee

  16. Referred to Local Administration & Veterans Affairs Subcommittee

  17. Filed

Sponsors

Sponsorship breakdown

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2 sponsors · 4 co-sponsors · 158 not signed on

Sponsors (2)

Co-sponsors (4)

Not signed on (158)

158 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Favorable (Local Administration & Veterans Affairs Subcommittee)

Passed 16 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Republican 8000
Democrat 3001
Unaffiliated 5000
Total 16001
% of votes cast 94%0%0%6%
How each member voted (17)
Member Party Vote
Fetterhoff — Yea
Goff-Marcil — Yea
Harding — Yea
Killebrew — Yea
Toledo — Yea
Bartleman, Robin Democrat Yea
Daley, Dan Democrat Not Voting
Robinson, Felicia Simone Democrat Yea
Woodson, Marie Paule Democrat Yea
Barnaby, Webster Republican Yea
Chaney, Linda Republican Yea
Giallombardo, Mike Republican Yea
Melo, Lauren Republican Yea
Overdorf, Tobin Rogers "Toby" Republican Yea
Persons-Mulicka, Jenna Republican Yea
Salzman, Michelle Republican Yea
Smith, David Republican Yea

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Subjects

taxation finance
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 71 do?
Abatement of Taxes for Residential Dwellings Rendered Uninhabitable by Catastrophic Event; Specifies conditions under which persons whose residential dwellings are rendered uninhabitable may receive abatement of taxes; specifies formula for determining tax abatement; provides directives to property appraisers in issuing written statements to tax collector when granting abatement & in calculating damage differentials & processing refunds; provides mechanism for persons to file late applications for abatement of taxes.
Who sponsors HB 71?
HB 71 is sponsored by Local Administration and Veterans Affairs Subcommittee, Woodson, Marie Paule (Democrat), Bartleman, Robin (Democrat), Benjamin, Morales, and Tant, Allison (Democrat).
What is the current status of HB 71?
This bill died with 2022 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 71?
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