HB 7073 — Taxation

196.161, F.S.;

requiring property appraisers to include certain information with notices of tax liens;

requiring that the owner be given a specified timeframe to pay certain taxes, penalties, and interest prior to a lien being filed;

providing that back taxes apply only under certain circumstances amending s.

196.1978, F.S.;

revising the definition of the term "newly constructed";

revising conditions for when multifamily projects are considered property used for a charitable purpose and are eligible to receive an ad valorem property tax exemption;

making technical changes;

requiring Page 2of 147 CODING:

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hb7073-02-e1 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/HB707, Engrossed 1 2024 property appraisers to exempt certain units from ad valorem property taxes;

providing the method for determining the value of a unit for certain purposes;

requiring property appraisers to review certain applications and make certain determinations;

authorizing property appraisers to request and review additional information;

authorizing property appraisers to grant exemptions only under certain conditions;

revising requirements for property owners seeking a certification notice from the Florida Housing Finance Corporation;

providing that a certain determination by the corporation does not constitute an exemption;

revising eligibility;

conforming provisions to changes made by the act;

amending s.

196.1979, F.S.;

revising the value to which a certain ad valorem property tax exemption applies;

revising a condition of eligibility for vacant residential units to qualify for a certain ad valorem property tax exemption;

making technical changes;

revising the deadline for an application for exemption;

revising deadlines by which boards and governing bodies must deliver to or notify the department of the adoption, repeal, or expiration of certain ordinances;

requiring property appraisers to review certain applications and make certain determinations;

authorizing property Page 3of 147 CODING:

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hb7073-02-e1 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/HB70, Engrossed 1 2024 appraisers to request and review additional information;

authorizing property appraisers to grant exemptions only under certain conditions;

providing the method for determining the value of a unit for certain purposes;

providing for retroactive applicability;

amending s.

196.1978, F.S.;

authorizing a taxing authority, beginning at a specified time, to elect not to exempt certain property upon adoption of an ordinance or a resolution;

specifying requirements and limitations for the ordinance or resolution;

providing applicability;

specifying duties of the taxing authority;

authorizing certain property owners to continue to receive an exemption under certain circumstances;

providing applicability;

providing an exemption from ad valorem property tax for property in a multifamily project if certain conditions are met;

specifying requirements for eligibility and applications;

requiring property appraisers to review certain applications and make certain determinations;

authorizing property appraisers to request and review additional information;

requiring property appraisers to grant exemptions under certain condition;

providing the method for determining the value of portions of property for certain purposes;

specifying requirements for property appraisers in reviewing and granting Page 4of 147 CODING:

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hb7073-02-e1 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/HB70, Engrossed 1 2024 exemptions and for improperly granted exemptions;

providing a penalty;

providing limitations on eligibility;

providing applicability;

amending s.

requiring that certain taxes to be calculated based on the principal limit at a specified event;

201.21, F.S.;

exempting all non-interest-bearing promissory notes, non-interest-bearing nonnegotiable notes, or non- interest-bearing written obligations, for specified purposes, from documentary stamp taxes in connection with the sale of alarm systems;

providing for future repeal of amendments, unless saved from repeal by the Legislature through reenactment by the Legislature;

providing for effect of amendments by other provisions;

amending s.

206.9931, F.S.;

deleting a registration fee for certain parties;

amending s.

206.9955, F.S.;

revising the rates of certain taxes on natural gas fuel for a specified timeframe;

reenacting s.

206.996(1) and (4), F.S., relating to monthly reports by natural gas fuel retailers and deductions, to incorporate the amendment made to s.

206.9955, F.S., in references thereto;

reenacting s.

206.997, F.S., relating to state and local alternative fuel Page 5of 147 CODING:

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hb7073-02-e1 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/HB70, Engrossed 1 2024 user fee clearing trust funds and distributions, to incorporate the amendment made to s.

206.9955, F.S., in references thereto;

creating s.

211.0254, F.S.;

authorizing the use of credits against certain taxes beginning on a specified date;

providing a limitation on such credits;

providing construction;

providing applicability;

amending s.

revisingspecifying the necessarytype of vote innecessary a referendum for the levy of a certain localtax optionlevy; food and beverage tax;

212.031, F.S.;

providing a temporary reduction in a specified tax rate;

amending s.

making technical changes;

specifying the application of an exemption for sales tax for certain purchasers of boats and aircraft;

212.054,212.055, F.S.;

specifyingPage that1of certain62 purchasesCODING: are considered a single item for purposes of discretionary sales surtax;

specifying that certain property sales are deemed to occur in the county where the purchaser resides, as identified on specified documents;

providing applicability;

defining the term "final adjudication";

providing for the transfer and disposition of discretionary sales surtaxes under certain circumstances;

providing for the suspension of discretionary sales surtaxes under certain circumstances;

authorizing certain persons to file a claim for a refund of discretionary sale surtaxes;

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hb7073-02-e1hb7073-01-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/HB70,CS/HB7073 Engrossed2024 1revising 2024the providingnumber forof futureyears expiration;that certain taxes may be levied;

amending s.

212.055, F.S.;

deleting a restriction on counties authorized to levy an indigent care and trauma center surtax;

removing a restriction on counties that may levy a specified tax;

revising the date when a certain tax may expire;

providing construction;

creating s.

212.1835, F.S.;

authorizing the use of credits against certain taxes beginning on a specified date;

authorizing certain expenses and payments to count toward the tax due;

providing construction;

providing applicability;

requiring electronic filing of returns and payment of taxes;

deletingextending the futuredate repeala ofcertain provisionsdistribution relatedwill tobe annualrepealed; distributions to the Florida Agricultural Promotional Campaign Trust Fund;

213.21, F.S.;

authorizing the department to consider requests to settle or compromise certain liabilities after certain time periods have expired, in certain circumstances;

providing a limitation;

providing that certain department decisions are not subject to review;

amending s.

213.67, F.S.;

authorizing certain parties to include additional specified amounts in a garnishment levy notice;

revising methods for delivery Page 7of 147 CODING:

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hb7073-02-e1 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/HB70, Engrossed 1 2024 of levy notices;

amending s.

amending s.

220.19, F.S.;

authorizing the use of credits against certain taxes beginning on a specified date;

revising obsolete provisions;

authorizing certain taxpayers to use the credit in a specified manner;

providing applicability;

amending s.

220.1915, F.S.;

revising the definitions of the terms "qualifying expenditures" and "qualifying railroad";

revising a limitation on the amount of the credit for qualified railroad construction or replacement expenditures;

requiring the Department of Transportation to certify and provide certain information to the department by a specified date;

revising application requirements for the credit for qualified railroad reconstruction or replacement expenditures;

revising requirements for the department related to the issuance of a certain letter;

conforming provisions to changes made by the act;

revising conditions for carry-forward and transfer of such credit;

defining the Pageterms 8of"qualified 147employee" CODING:and "qualified taxpayer";

establishing a credit against specified taxes for taxpayers that employ specified individuals;

providing the maximum amount of such credit;

providing how such credit is determined;

providing application requirements;

requiring credits to be approved prior to being used;

requiring credits to be approved in a specified manner;

providing the maximum credit that may be claimed by a single taxpayer;

authorizing Page 2of 62 CODING:

hb7073-02-e1hb7073-01-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/HB70,CS/HB7073 Engrossed 1 2024 termscarryforward "qualifiedof employee"credits andin "qualifieda taxpayer";specified manner;

establishing a credit against specified taxes for taxpayers that employ specified individuals;

specifying the amount of such tax credit;

authorizing the department to adopt rules governing the manner and form of the application for such tax credit;

specifying requirements for such form;

requiring the department to approve the tax credit prior to the taxpayer taking the credit;

requiring the department to approve the tax credits in a specified manner;

requiring the department to notify the taxpayer in a specified manner if the department determines an application is incomplete;

providing that such taxpayer has a specified timeframe to correct any deficiency;

providing that certain applications are deemed complete on a specified date;

prohibiting taxpayers from claiming a tax credit of more than a specified amount;

authorizing the carryforward of credits in a specified manner;

authorizing the departmentDepartment of Revenue to consult with specified entities for a certain purpose;

authorizing rulemaking;

providing an automatic extension forof the due date for a specified tax return in certain circumstances;

Pagerevising 9ofobsolete 147provisions; CODING:

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hb7073-02-e1 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/HB70, Engrossed 1 2024 revising obsolete provisions;

creating s.

402.261, F.S.;

defining terms;

authorizing certain taxpayers to receive tax credits for certain actions;

providing requirements for such credits;

specifying the maximum tax credit that may be granted for a specified timeframe;

authorizing tax credits be carried forward;

requiring repayment of tax credits under certain conditions and using a specified formula;

requiring certain taxpayers to file specified returns and reports;

requiring that certain funds be distributed;

requiring taxpayers to submit applications beginning on a specified date to receive tax credits;

requiring the application to include certain information;

requiring the Department of Revenue to approve tax credits in a specified manner;

prohibiting the transfer of a tax credit;

providing an exception;

requiring the department to approve certain transfers;

requiring a specified approval before the transfer of certain credits;

authorizing credits to be rescinded during a specified time period;

requiring specified approval before certain credits may be rescinded;

requiring rescinded credits to be made available for use in a specified manner;

requiring the department to provide specified letters in a certain time period with certain information;

authorizing the department Page 10 of147 CODING:

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hb7073-02-e1 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/HB70, Engrossed 1 2024 to adopt rules;

revising the requirements for the Department of Children and Families in designating eligible charitable organizations;

specifyingproviding when applications may be submitted to the Department of Revenue;

561.121, F.S.;

providing for a specified distribution to specified entities of funds collected from certain excise taxes on alcoholic beverages and license fees on vendors;

prohibiting such distribution from exceeding a certain amount;

providing for the uses of such funds;

prohibiting the use of such moneys for securing bonds;

providing for future repeal;

creating s.

561.1214, F.S.;

authorizing the use of credits against certain taxes beginning on a specified date;

providing a limitation on such credits;

providing applicability;

providing construction;

reenacting s.

571.26, F.S., relating to the Florida Agricultural Promotional Campaign Trust Fund;

repealing s.

41 of chapter 2023- 157, Laws of Florida, which provides for the expiration and reversion of a specified provision of law;

amending s.

deletingextending the futuredate repeal of provisionsa relatedfuture torepeal; the promotion of Page 11 of147 CODING:

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hb7073-02-e1 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/HB70, Engrossed 1 2024 Florida thoroughbred breeding and of thoroughbred racing;

amending s.

624.509, F.S.;

revising the order in which certain credits and deductions may be taken to incorporate changes made by the act;

amending s.

624.5107, F.S.;

authorizing the use of credits against certain taxes beginning on a specified date;

providing a limitation;

providing construction;

providing applicability;

providing for retroactive application;

requiring certain insurers to deductprovide a specified amountsdeduction fromon the premiums for certain policies;

defining the term "flood";

requiringproviding therequirements deductionsfor amountsuch todeduction beon separatelycertain stated;policy declarations;

providingrequiring reportinginsurers requirements;to use certain information to determine eligibility;

providingrequiring thatpolicy suchpremiums deductionsbe doreported notin reducea insurers'specified directmanner; written premiums;

providingauthorizing forcertain apolicyholders creditto apply for a specifiedrefund timeframefrom againstthe insuranceinsurer premiumusing tax for insurers in a specified amount;evidence;

exemptingproviding insurersa claimingcredit suchagainst creditthe frominsurance retaliatorypremium tax;

providingprohibiting construction;certain insurers from being Page 3of 62 CODING:

requiring the department to refund unused credit under a certain circumstance;

requiring certain insurers to include certain information with their quarterly and annual statements;

requiring the office to include certain information in certain reports;

authorizing the department to perform necessary audits and investigations;

requiring the Page 12 of147 CODING:

hb7073-02-e1hb7073-01-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/HB70,CS/HB7073 Engrossed 1 2024 Officerequired of Insurance Regulation to providepay technicala assistance;specified tax;

requiringauthorizing thecredits office to examinebe certaincarried informationforward andfor takea correctivecertain measures;amount of time;

requiring certain insurers to report specified information;

authorizing the Department of Revenue to audit and investigate certain parties;

requiring the Office of Insurance Regulation provide certain assistance;

authorizing the office to examine certain deduction information for a specified purpose;

providing foran futureexpiration repeal;date;

providing applicability;

authorizing the department to adopt emergency rules;

exempting from sales and use tax admissions to certain events, performances, and facilities, certain season tickets, and the retail sale of certain boating and water activity, camping, fishing, general outdoor, residential pool supplies and electric scooters during specified timeframes;

providingspecifying applicability;locations where the tax exemptions do not apply;

authorizingexempting thefrom departmentsales and use tax admissions to adoptcertain emergencyevents, rules;performances, and facilities, certain season tickets, and the retail sale of certain boating and water activity, camping, fishing, general outdoor, and residential pool supplies and sporting equipment during specified timeframes;

exemptingproviding fromdefinitions; sales and use tax the retail sale of certain clothing, wallets, bags, school supplies, learning aids and jigsaw puzzles, and personal computers and personal computer-related accessories during a specified timeframe;

definingspecifying terms;locations where the tax exemptions do not apply;

providingauthorizing applicability;the Department of Revenue to adopt emergency rules;

authorizingexempting certainfrom dealerssales toand optuse outtax the retail sale of participatingcertain inclothing, thewallets, taxbags, holiday,school subjectsupplies, tolearning certainaids requirements;and jigsaw puzzles, and Page 4of 62 CODING:

authorizing the department to adopt emergency rules;

exempting from the sales and Page 13 of147 CODING:

hb7073-02-e1hb7073-01-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/HB70,CS/HB7073 Engrossed 1 2024 usepersonal taxcomputers theand retailpersonal salecomputer-related ofaccessories certain tools during a specified timeframe;timeframes;

providing applicability;definitions;

authorizingspecifying locations where the departmenttax toexemptions adoptdo emergencynot rules;apply;

authorizing thecertain departmentdealers to adoptopt emergencyout rulesof forparticipating specifiedin provisions;the tax holiday, subject to certain requirements;

providingauthorizing forthe futureDepartment expiration;of Revenue to adopt emergency rules;

providingexempting anfrom appropriationthe tosales offsetand certainuse reductionstax inthe adretail valoremsale taxof revenue;certain tools during a specified timeframe;

authorizingspecifying affectedlocations fiscallywhere constrainedthe countiestax toexemptions applydo fornot appropriatedapply; funds;

specifyingauthorizing applicationthe requirements;Department of Revenue to adopt emergency rules;

authorizingrequiring thecertain departmentcounties to adoptuse emergencyspecified rules;tax revenue for affordable housing;

providing requirements for housing financed with such revenue;

providing for distribution of such funds;

authorizing the Department of Revenue to adopt emergency rules for specified provisions;

providing an appropriation;

EffectiveParagraphs upon(f), this(g), actand becoming(h) aare law,added paragraphto (d) of subsection (11)(4) of section 192.001,125.0104, Florida Statutes, is amended to read:

125.0104 Tourist development tax;

procedure for levying;

authorized uses;

referendum;

enforcement.— Page 5of 62 CODING:

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hb7073-01-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/HB7073 2024 (4) ORDINANCE LEVY TAX;

PROCEDURE.— (f) An ordinance that levies and imposes a tax pursuant to this section expires 6 years after the date the ordinance is approved in a referendum, but may be renewed for subsequent 6- year periods if each 6-year period is approved in a referendum held pursuant to subsection (6).

(g) Any tax imposed pursuant to this section and in effect on June 30, 2024, must be renewed by an ordinance approved in a referendum held pursuant to subsection (6) on or before July 1, 2029, in order to remain in effect after July 1, 2029.

(h) The state covenants with holders of bonds or other instruments of indebtedness issued by counties before July 1, 2024, that it will not impair or materially alter the rights of those holders or relieve counties of the duty to meet their obligations as a result of previous pledges or assignments entered into under this section as it existed before July 1, 2024.

Therefore, paragraph (g) does not apply in any case in which the proceeds of a tax levied pursuant to this section on or before June 30, 2024, have been pledged to secure and liquidate revenue bonds or revenue refunding bonds as authorized by this section, unless such bonds are retired before July 1, 2029.

If the bonds are not retired on July 1, 2029, paragraph (g) shall apply as though July 1, 2029, was instead replaced with July 1 of the year following the retirement of such bonds.

Section 2.

Paragraph (d) of subsection (11) of section Page 6of 62 CODING:

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hb7073-01-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/HB7073 2024 192.001, Florida Statutes, is amended to read:

(d) "Tangible personal property" means all goods, Pagechattels, 14and of147other CODING:articles of value (but does not include the vehicular items enumerated in s.

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hb7073-02-e1 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/HB70, Engrossed 1 2024 chattels, and other articles of value (but does not include the vehicular items enumerated in s.

For the purposespurpose of tangible personal property constructed or installed by an electric utility, construction work in progress shall not be deemed substantially completed uponunless the earlier of when all permits or approvals required for commercial operation have been received or approved,approved. or 1 year after the construction work in progress has been connected with the preexisting, taxable, operational system or facility.

InventoryPage and7of household62 goodsCODING: are expressly excluded from this definition.

Section 2.

(1) The amendment made by this act to s.

192.001, Florida Statutes, applies retroactively beginning with the 2024 property tax roll.

(2) This section shall take effect upon becoming a law.

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hb7073-02-e1hb7073-01-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/HB70,CS/HB7073 Engrossed2024 1Inventory 2024and Sectionhousehold 3.goods are expressly excluded from this definition.

ParagraphSection (g)3. of subsection (1) of section 192.0105, Florida Statutes, is amended to read:

192.0105The Taxpayeramendment rights.—Theremade isby createdthis aact Florida Taxpayer's Bill of Rights for property taxes and assessments to guarantees. that the rights, privacy, and property of the taxpayers of this state are adequately safeguarded and protected during tax levy, assessment, collection, and enforcement processes administered under the revenue laws of this state.

The192.001, Taxpayer'sFlorida BillStatutes, offirst Rightsapplies compiles,to in one document, brief but comprehensive statements that summarize the rights2024 and obligations of the property appraisers, tax collectors,roll, clerksand ofoperates theretroactively court,to localJanuary governing1, boards,2024. the Department of Revenue, and taxpayers.

Additional rights afforded to payors of taxes and assessments imposed under the revenue laws of this state are provided in s.

213.015.

The rights afforded taxpayers to assure that their privacy and property are safeguarded and protected during tax levy, assessment, and collection are available only insofar as they are implemented in other parts of the Florida Statutes or rules of the Department of Revenue.

The rights so guaranteed to state taxpayers in the Florida Statutes and the departmental rules include:

(1) THE RIGHT TO KNOW.— (g) The right, on property determined not to have been entitled to homestead exemption in a prior year, to notice of intent from the property appraiser to record notice of tax lien, Page 16 of147 CODING:

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hb7073-02-e1 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/HB70, Engrossed 1 2024 information regarding why the taxpayer was not entitled to the exemption and how tax, penalties, and interest are calculated, and the right to pay tax, penalty, and interest before a tax lien is recorded for any prior year (see s.

196.161(1)(b)).

Notwithstanding the right to information contained in this subsection, under s.

197.122 property owners are held to know that property taxes are due and payable annually and are charged with a duty to ascertain the amount of current and delinquent taxes and obtain the necessary information from the applicable governmental officials.

Paragraph (b) of subsection (4) and subsection (10) of section 193.155, Florida Statutes, are amended to read:

193.155 Homestead assessments.—Homestead property shall be assessed at just value as of January 1, 1994.

Property receiving the homestead exemption after January 1, 1994, shall be assessed at just value as of January 1 of the year in which the property receives the exemption unless the provisions of subsection (8) apply.

(4) (b)1.

Changes, additions, or improvements that replace all or a portion of homestead property, including ancillary improvements, damaged or destroyed by misfortune or calamity shall be assessed upon substantial completion as provided in this paragraph.

Such assessment must be calculated using the Page 17 of147 CODING:

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hb7073-02-e1 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/HB70, Engrossed 1 2024 homestead property's assessed value as of the January 1 immediately before the date on which the damage or destruction was sustained, subject to the assessment limitations in subsections (1) and (2), when:

a.

The square footage of the homestead property as changed or improved does not exceed 110 percent of the square footage of the homestead property before the damage or destruction;

or b.

The total square footage of the homestead property as changed or improved does not exceed 1,500 square feet.

2.

The homestead property's assessed value must be increased by the just value of that portion of the changed or improved homestead property which is in excess of 110 percent of the square footage of the homestead property before the damage or destruction or of that portion exceeding 1,500 square feet.

3.

Homestead property damaged or destroyed by misfortune or calamity which, after being changed or improved, has a square footage of less than 100 percent of the homestead property's total square footage before the damage or destruction shall be assessed pursuant to subsection (5).

4.

Changes, additions, or improvements assessed pursuant to this paragraph must be reassessed pursuant to subsection (1) in subsequent years.

This paragraph applies to changes, additions, or improvements commenced within 5 3 years after the January 1 following the damage or destruction of the homestead.

(10)(a) If the property appraiser determines that for any Page 18 of147 CODING:

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hb7073-02-e1 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/HB70, Engrossed 1 2024 year or years within the prior 10 years a person who was not entitled to the homestead property assessment limitation granted under this section was granted the homestead property assessment limitation, the property appraiser making such determination shall serve upon the owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county, and such property must be identified in the notice of tax lien.

The property appraiser must include with such notice information explaining why the owner is not entitled to the limitation, the years for which unpaid taxes, penalties, and interest are due, and the manner in which unpaid taxes, penalties, and interest have been calculated.

Such property that is situated in this state is subject to the unpaid taxes, plus a penalty of 50 percent of the unpaid taxes for each year and 15 percent interest per annum.

However, when a person entitled to exemption pursuant to s.

196.031 inadvertently receives the limitation pursuant to this section following a change of ownership, the assessment of such property must be corrected as provided in paragraph (9)(a), and the person need not pay the unpaid taxes, penalties, or interest.

Before a lien may be filed, the person or entity so notified must be given 30 days to pay the taxes and any applicable penalties and interest.

(b) If the property appraiser improperly grants the property assessment limitation as a result of a clerical mistake Page 19 of147 CODING:

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hb7073-02-e1 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/HB70, Engrossed 1 2024 or an omission, the person or entity improperly receiving the property assessment limitation may not be assessed a penalty or interest.

Back taxes shall apply only as follows:

1.

If the person who received the limitation as a result of a clerical mistake or omission voluntarily discloses to the property appraiser that he or she was not entitled to the limitation before the property appraiser notifies the owner of the mistake or omission, no back taxes shall be due.

2.

If the person who received the limitation as a result of a clerical mistake or omission does not voluntarily disclose to the property appraiser that he or she was not entitled to the limitation before the property appraiser notifies the owner of the mistake or omission, back taxes shall be due for any year or years that the owner was not entitled to the limitation within the 5 years before the property appraiser notified the owner of the mistake or omission.

3.

The property appraiser shall serve upon an owner that owes back taxes under subparagraph 2.

a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county, and such property must be identified in the notice of tax lien.

The property appraiser must include with such notice information explaining why the owner is not entitled to the limitation, the years for which unpaid taxes are due, and the manner in which unpaid taxes have been calculated.

Before a lien may be filed, Page 20 of147 CODING:

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hb7073-02-e1 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/HB70, Engrossed 1 2024 the person or entity so notified must be given 30 days to pay the taxes.

Section 5.

(i) Pipes, ducts, wiring, structural supports, refrigerant handling systems, and other components used as integral parts of suchPage systems;8of 62 CODING:

however, such equipment does not include conventional backup systems of any type or any equipment or structure that would be required in the absence of the renewable Page 21 of147 CODING:

hb7073-02-e1hb7073-01-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/HB70,CS/HB7073 Engrossed 1 2024 energysuch sourcesystems; device.

however, such equipment does not include conventional backup systems of any type or any equipment or structure that would be required in the absence of the renewable energy source device.

(n) Pipes, equipment, structural facilities, structural support, and any other machinery integral to the interconnection, production, storage, compression, transportation, processing, collection, and conversion of biogas from landfill waste;waste, livestock farm waste, including manure, food waste, or treated wastewater into renewable natural gas as defined in s.

livestock farm waste, including manure;

food waste;

or treated wastewater into renewable natural gas as defined in s.

SectionPage 6.9of 62 CODING:

The amendment made by this act to s.

193.624, Florida Statutes, first applies to the 2025 property tax roll.

Section 7.

Subsection (7) of section 193.703, Florida Page 22 of147 CODING:

hb7073-02-e1hb7073-01-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/HB70,CS/HB7073 Engrossed 1 2024 Statutes,Section is5. amended to read:

193.703The Reductionamendments inmade assessmentby for living quarters of parents or grandparents.— (7)(a) If the property appraiser determines that for any year within the previous 10 years a property owner who was not entitled to a reduction in assessed value under this sectionact was granted such reduction, the property appraiser shall serve on the owner a notice of intent to records. in the public records of the county a notice of tax lien against any property owned by that person in the county, and that property must be identified in the notice of tax lien.

Any193.624, propertyFlorida thatStatutes, isfirst ownedapply by that person and is situated in this state is subject to the taxes2025 exemptedproperty bytax theroll. improper reduction, plus a penalty of 50 percent of the unpaid taxes for each year and interest at a rate of 15 percent per annum.

BeforeSection such6. lien may be filed, the owner must be given 30 days within which to pay the taxes, penalties, and interest.

Such lien is subject to s.

196.161(3).

(b)1.

However, If a reduction is improperly granted due to a clerical mistake or omission by the property appraiser, the person who improperly received the reduction may not be assessed a penalty or interest.

Back taxes shall apply only as follows:

a.

If the person who received the reduction in assessed value as a result of a clerical mistake or omission voluntarily discloses to the property appraiser that he or she was not entitled to the reduction in assessed value before the property Page 23 of147 CODING:

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words underlined are additions.

hb7073-02-e1 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/HB70, Engrossed 1 2024 appraiser notifies the owner of the mistake or omission, no back taxes shall be due.

b.

If the person who received the reduction in assessed value as a result of a clerical mistake or omission does not voluntarily disclose to the property appraiser that he or she was not entitled to the limitation before the property appraiser notifies the owner of the mistake or omission, back taxes shall be due for any year or years that the owner was not entitled to the limitation within the 5 years before the property appraiser notified the owner of the mistake or omission.

2.

The property appraiser shall serve upon an owner that owes back taxes under sub-subparagraph 1.b.

a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county, and such property must be identified in the notice of tax lien.

The property appraiser must include with such notice information explaining why the owner is not entitled to the limitation, the years for which unpaid taxes are due, and the manner in which unpaid taxes have been calculated.

Before such lien may be filed, the owner must be given 30 days within which to pay the taxes, penalties, and interest.

Such lien is subject to s.

196.161(3).

Section 8.

194.037 Disclosure of tax impact.— Page(1) 24After of147hearing CODING:all petitions, complaints, appeals, and disputes, the clerk shall make public notice of the findings and results of the board as provided in chapter 50.

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words underlined are additions.

hb7073-02-e1 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/HB70, Engrossed 1 2024 (1) After hearing all petitions, complaints, appeals, and disputes, the clerk shall make public notice of the findings and results of the board as provided in chapter 50.

(f) In the sixth column, the net change in taxable value from the property appraiser's assessor's initial roll which resultsPage from10 boardof62 decisions.CODING:

Section 9.

Present paragraphs (b) through (e) of subsection (9) of section 196.011, Florida Statutes, are redesignated as paragraphs (c) through (f), respectively, a new paragraph (b) is added to that subsection, and paragraph (a) of Page 25 of147 CODING:

hb7073-02-e1hb7073-01-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/HB70,CS/HB7073 Engrossed 1 2024 thatresults subsectionfrom isboard amended,decisions. to read:

196.011Section Annual7. application required for exemption.— (9)(a) A county may, at the request of the property appraiser and by a majority vote of its governing body, waive the requirement that an annual application or statement be made for exemption of property within the county after an initial application is made and the exemption granted.

TheSubsections waiver(6), under(7), thisand subsection(8) of thesection annual201.08, applicationFlorida orStatutes, statementare requirementrenumbered appliesas subsections (7), (8), and (9), respectively, a new subsection (6) is added to allthat exemptionssection, underand thisparagraph chapter(b) exceptof thesubsection exemption(1) underof s.that section is republished, to read:

196.1995.201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation;

Notwithstanding such waiver, refiling of an application or statement shall be required when any property granted an exemption is sold or otherwise disposed of, when the ownership changes in any manner, when the applicant for homestead exemption ceases to use the property as his or her homestead, or when the status of the owner changes so as to change the exempt status of the property.

In its deliberations on whether to waive the annual application or statement requirement, the governing body shall consider the possibility of fraudulent exemption claims which may occur due to the waiver of the annual application requirement.

The owner of any property granted an exemption who is not required to file an annual application or statement shall notify the property appraiser promptly whenever the use of the property or the status or condition of the owner changes so as to change the exempt status of the property.

If any property owner fails to so notify the Page 26 of147 CODING:

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words underlined are additions.

hb7073-02-e1 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/HB70, Engrossed 1 2024 property appraiser and the property appraiser determines that for any year within the prior 10 years the owner was not entitled to receive such exemption, the owner of the property is subject to the taxes exempted as a result of such failure plus 15 percent interest per annum and a penalty of 50 percent of the taxes exempted.

Except for homestead exemptions controlled by s.

196.161, the property appraiser making such determination shall record in the public records of the county a notice of tax lien against any property owned by that person or entity in the county, and such property must be identified in the notice of tax lien.

Except as provided in paragraph (b), such property is subject to the payment of all taxes and penalties.

Such lien when filed shall attach to any property, identified in the notice of tax lien, owned by the person who illegally or improperly received the exemption.

If such person no longer owns property in that county but owns property in some other county or counties in the state, the property appraiser shall record a notice of tax lien in such other county or counties, identifying the property owned by such person or entity in such county or counties, and it shall become a lien against such property in such county or counties.

Before a lien may be filed, the person or entity so notified must be given 30 days to pay the taxes.

(b) If a homestead exemption is granted as a result of a clerical mistake or omission by the property appraiser, the taxpayer may not be assessed a penalty or interest.

Back taxes Page 27 of147 CODING:

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words underlined are additions.

hb7073-02-e1 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/HB70, Engrossed 1 2024 shall apply only as follows:

1.

If the person who received the homestead exemption as a result of a clerical mistake or omission voluntarily discloses to the property appraiser that he or she was not entitled to the homestead exemption before the property appraiser notifies the owner of the mistake or omission, no back taxes shall be due.

2.

If the person who received the homestead exemption as a result of a clerical mistake or omission does not voluntarily disclose to the property appraiser that he or she was not entitled to the homestead exemption before the property appraiser notifies the owner of the mistake or omission, back taxes shall be due for any year or years that the owner was not entitled to the limitation within the 5 years before the property appraiser notified the owner of the mistake or omission.

3.

The property appraiser shall serve upon an owner that owes back taxes under subparagraph 2.

a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county, and such property must be identified in the notice of tax lien.

The property appraiser must include with such notice information explaining why the owner is not entitled to the limitation, the years for which unpaid taxes are due, and the manner in which unpaid taxes have been calculated.

Before a lien may be filed, the person or entity so notified must be given 30 days to pay Page 28 of147 CODING:

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words underlined are additions.

hb7073-02-e1 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/HB70, Engrossed 1 2024 the taxes.

Section 10.

Subsection (7) of section 196.031, Florida Statutes, is amended to read:

196.031 Exemption of homesteads.— (7) When homestead property is damaged or destroyed by misfortune or calamity and the property is uninhabitable on January 1 after the damage or destruction occurs, the homestead exemption may be granted if the property is otherwise qualified and if the property owner notifies the property appraiser that he or she intends to repair or rebuild the property and live in the property as his or her primary residence after the property is repaired or rebuilt and does not claim a homestead exemption on any other property or otherwise violate this section.

Failure by the property owner to commence the repair or rebuilding of the homestead property within 5 3 years after January 1 following the property's damage or destruction constitutes abandonment of the property as a homestead.

After the 5-year 3- year period, the expiration, lapse, nonrenewal, or revocation of a building permit issued to the property owner for such repairs or rebuilding also constitutes abandonment of the property as homestead.

Section 11.

Subsection (9) of section 196.075, Florida Statutes, is amended to read:

196.075 Additional homestead exemption for persons 65 and older.— Page 29 of147 CODING:

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words underlined are additions.

hb7073-02-e1 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/HB70, Engrossed 1 2024 (9)(a) If the property appraiser determines that for any year within the immediately previous 10 years a person who was not entitled to the additional homestead exemption under this section was granted such an exemption, the property appraiser shall serve upon the owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county, and that property must be identified in the notice of tax lien.

Any property that is owned by the taxpayer and is situated in this state is subject to the taxes exempted by the improper homestead exemption, plus a penalty of 50 percent of the unpaid taxes for each year and interest at a rate of 15 percent per annum.

Before any such lien may be filed, the owner must be given 30 days within which to pay the taxes, penalties, and interest.

Such a lien is subject to the procedures and provisions set forth in s.

196.161(3).

(b) However, If the additional homestead such an exemption under this section is improperly granted as a result of a clerical mistake or omission by the property appraiser, the person who improperly received the exemption may not be assessed a penalty and interest.

Back taxes shall apply only as follows:

1.

If the person who received the additional homestead exemption under this section as a result of a clerical mistake or omission voluntarily discloses to the property appraiser that he or she was not entitled to the homestead exemption before the Page 30 of147 CODING: