PTO Bulletin 17-02Property Tax Oversight Bulletin: PTO 17-02
To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: August 16, 2017
Bulletin: PTO 17-02
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Taxation
The 2017 legislature enacted chapter 2017-36, Laws of Florida (HB 7109), effective July 1, 2017.
This law includes the following:
• Section 2 amends the definition of inventory in section 192.001, Florida Statutes, to state
that inventory also means construction and agricultural equipment weighing 1,000
pounds or more that is returned to a dealership under a rent-to-purchase option and held
for sale to customers in the ordinary course of business.
• Sections 3 and 4 amend definitions in section 196.012, F.S., to provide that “nursing
home” or “home for special services” means an institution that possesses a valid license
under chapter 400, F.S., or part I of chapter 429, F.S., on January 1 of the year when the
exemption is requested. This first applies to the 2017 tax roll.
• Section 5 amends section 196.1975, F.S., to require certain corporations that provide
homes for the aged to file an affidavit, approved by the Department of Revenue, from
each person who occupies a unit or apartment that states the person’s income. The
corporation must file these affidavits with its annual tax exemption applications. The
corporation is not required to provide an affidavit from a resident who is a totally and
permanently disabled veteran who meets the requirements of section 196.081, F.S.
• Section 6 amends section 196.1978, F.S., to provide that property in a multifamily project
that meets certain requirements is used for a charitable purpose and will receive a 50
percent discount of taxable value on those portions of the affordable housing property
that provide housing to natural persons or families meeting the extremely low income,
very low-income, or low-income limits specified in section 420.0004, F.S. The discount
will begin with the January 1 assessment after the 15th completed year of the term of the
recorded agreement. The law provides requirements for the discount and gives the
property appraiser the method for calculating the discounted value to place on the tax
roll.
• Section 7 amends section 196.1983, F.S., to provide that for charter schools receiving the
property tax exemption on a leased property, the landlord must certify by affidavit to the
charter school that the required payments under the lease, paid to the landlord or on
behalf of the landlord to a third party, will be reduced to the extent of the exemption
received.
Bulletin PTO 17-02
August 16, 2017
Page 2 of 2
• Section 55 adds that an educational institution that leased a facility exempt from property
taxes under section 196.1983, F.S., for the 2015 ad valorem tax roll then purchased the
facility may apply for the exemption under section 196.198, F.S., for the 2016 tax roll by
filing an application on or before August 1, 2017.
The full text of the changes is available at http://laws.flrules.org/2017/36.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff who may be affected by the changes in the law. If you have questions about
its contents, please send them to DORPTO@floridarevenue.com.