PTO Bulletin 16-04
Property Tax Oversight Bulletin: PTO 16-04
To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: June 23, 2016
Bulletin: PTO 16-04
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Taxation
The 2016 legislature enacted Chapter 2016-220, Laws of Florida, (HB 7099) effective on
becoming law. The law was approved by the Governor on April 13, 2016. The law:
amends the definitions of “new business” and “expansion of an existing business” to
include any business or organization in an area that was designated as an enterprise zone
under Ch. 290, F.S., as of December 30, 2015 (See section 2);
states that the new businesses and expansions of existing businesses that are in areas that
were designated as enterprise zones under Ch. 290, F.S., as of December 30, 2015, but
not in a brownfield area, may qualify for the property tax exemption only if the local
governing body approves by motion or resolution, subject to ordinance adoption, or by
ordinance enacted before December 31, 2015 (See section 3);
provides that any exemption granted under this section will remain in effect for up to 10
years with respect to any particular facility, or up to 20 years for a data center, regardless
of any change in the authority of the county or municipality to grant these exemptions or
the expiration of the Enterprise Zone Act under Ch. 290, F.S. (See section 3);
states that this law’s amendments to ss. 196.012 and 196.1995, F.S., which relate to the
property tax exemption for certain enterprise zone businesses, are remedial in nature and
apply retroactively to December 31, 2015. (See section 4)
The full text of the changes is available at http://laws.flrules.org/2016/220.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff that may be affected by the changes in the law. If you have questions about
its contents, please send them to DORPTO@dor.state.fl.us.