VAB Agenda 02/10/2020 Item # 3A ITEM 3A
DOR-PTO Updates
Florida Legislation
2020
02/10/2020 Item 3A
EXECUTIVE SUMMARY
Update from the Department of Revenue Property Tax Oversight Division
and/or the Current Session of the Florida Legislature affecting Value
Adjustment Board (VAB).
OBJECTIVE: An update to any rule and/or form changes that affect the Value Adjustment Board
from the Florida Department of Revenue, Property Tax Oversight Division. In addition, current
legislative bill(s) before the Florida House and/or Florida Senate that could pose changes to the
statutes and the Florida Administrative Code (F.A.C.) relating to the VAB.
CONSIDERATIONS: To review any possible Department of Revenue and Legislative changes
to the VAB rules, official forms, and the process and procedures. Included are the following:
2019 DOR—Property Tax Oversight (PTO) Notifications & Bulletins
• Property Tax Oversight Bulletin, PTO 19-01, regarding "Classified Use Assessment under
Section 193.461, F.S." (see attached)—dated 3/21/2019.
• Property Tax Oversight Bulletin, PTO 19-02, regarding "Assessment of agricultural
equipment unable to be used for at least 60 days due to the effects of Hurricane Michael"
(see attached)—dated 6/21/2019.
• Property Tax Oversight Bulletin, PTO 19-03, regarding "Agency personnel information
exemptions from inspection or copying of public records" (see attached)— dated 7/01/2019.
2020 Legislative Session
The proposed bills affecting the VAB currently in the Florida House and Senate include, but are
not limited to, the following:
(a) HB 371 /CS-SB 148 (Representative Roth) "Limitations on Homestead Assessments"
HB 371 proposes:
"Limitations on Homestead Assessments: Revises timeframe during which accrued benefit
from specified limitations on homestead property tax assessments may be transferred from
prior homestead to new homestead;revises timeframe during which an owner of homestead
property significantly damaged or destroyed by named tropical storm or hurricane must
establish new homestead to make certain election."
Effective Date (if adopted): On the effective date of the amendment to the State
Constitution proposed by HJR 369 or a similar joint resolution having substantially the
same specific intent and purpose.
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(b) HB 7/SB 1340 (Representative Fine) "Legal Notices"
HB 7 proposes:
"Legal Notices: Provides for website publication of legal notices;provides criteria for such
publication; authorizes fiscally constrained county to use publicly accessible website to
publish legally required advertisements & public notices; requires government agency to
provide specified notice to residents concerning alternative methods of receiving legal
notices."
Effective Date (if adopted): July 1, 2021.
(c) HB 879/SB 1074 (Representatives Killebrew and Stark)
"Surviving Spouse Ad Valorem Tax Reduction"
HB 879 proposes:
"Surviving Spouse Ad Valorem Tax Reduction: Authorizes surviving spouses of certain
permanently disabled veterans to carry over certain discount on ad valorem taxes on
homestead property under specified conditions; authorizes discount to be transferred to
another permanent residence under specified conditions; provides procedure by which
applicant may file application after specified date & request discount; authorizes DOR to
adopt emergency rules."
Effective Date (if adopted): On the effective date of the amendment to the State
Constitution proposed by HJR 877, or a similar joint resolution having substantially the
same specific intent and purpose
(d) SB 296 (no related bills) (Senator Albritton) "Property Assessment Administration"
SB 296 proposes:
"Property Assessment Administration; Requiring the Department of Revenue to pay for
aerial photographs and nonproperty ownership maps furnished to fiscally constrained
counties; defining the term"fiscally constrained county", etc."
Effective Date (if adopted): July 1, 2020.
RECOMMENDATION: To review the attached. For informational purposes only. Address any
questions or concerns with VAB Legal Counsel.
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Attachments:
• PTO Bulletin 19-01
• PTO Bulletin 19-02
• PTO Bulletin 19-03
• House Bill (HB) HB 371 /CS-SB 148 —by Rep. Roth and Sen. Brandes
• House Joint Resolution (HJR) HJR 369—by Rep. Roth
• Senate Joint Resolution (SJR) SJR 146—by Brandes
• House Bill (HB) HB 7/SB 1340—by Rep. Fine and Sen. Gruters
• House Bill (HB) HB 879/SB 1074—by Rep. Killebrew/Rep. Stark and Sen. Wright
• House Joint Resolution (HJR) HJR 877—Rep. Killebrew/Rep. Stark
• House Bill (HB) HB 881 —by Rep. Killebrew
• Senate Bill (SB) SB 1078— Sen. Wright
• Senate Joint Resolution(SJR) SJR 1076 —by Sen. Wright
• Senate Bill (SB) SB 296—by Senator Albritton
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