Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property

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A bill to be entitled 1
An act relating to a prohibition on levying ad valorem 2
taxes on tangible personal property; amending ss. 3
166.131, 166.211, 192.001, 192.0105, 192.032, 192.042, 4
and 192.091, F.S.; conforming provisions to proposed 5
amendments made to the State Constitution which 6
prohibit levying ad valorem taxes on tangible personal 7
property by counties, school districts, and 8
municipalities; repealing s. 193.016, F.S., relating 9
to the property appraiser's assessments and effect of 10
determinations by value adjustment boards; amending 11
ss. 193.052 and 193.062, F.S.; conforming provisions 12
to proposed amendments made to the State Constitution 13
which prohibit levying ad valorem taxes on tangible 14
personal property by counties, school districts, and 15
municipalities; repealing s. 193.063, F.S., relating 16
to extending the date for filing tangible personal 17
property tax returns; repealing s. 193.073, F.S., 18
relating to erroneous returns and estimates of 19
assessment when no return is filed; amending ss. 20
193.114, 194.011, 194.013, 194.034, 194.035, 194.037, 21
195.027, 195.073, 195.101, 196.011, and 196.012, F.S.; 22
conforming provisions to proposed amendments made to 23
the State Constitution which prohibit levying ad 24
valorem taxes on tangible personal property by 25

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counties, school districts, and municipalities; 26
repealing s. 196.021, F.S., relating to tax returns to 27
show all exemptions and claims; repealing s. 196.182, 28
F.S., relating to the exemption of renewable energy 29
source devices; repealing s. 196.183, F.S., relating 30
to the exemption for tangible personal property; 31
amending s. 196.192, F.S.; conforming provisions to 32
proposed amendments made to the State Constitution 33
which prohibit levying ad valorem taxes on tangible 34
personal property by counties, school districts, and 35
municipalities; amending ss. 196.1978 and 196.19782, 36
F.S.; conforming cross-references; amending s. 37
196.1995, F.S.; conforming provisions to proposed 38
amendments made to the State Constitution which 39
prohibit levying ad valorem taxes on tangible personal 40
property by counties, school districts, and 41
municipalities; repealing s. 197.146, F.S., relating 42
to uncollectible personal property taxes and 43
correction of the tax roll; amending ss. 197.343 and 44
197.374, F.S.; conforming provisions to proposed 45
amendments made to the State Constitution which 46
prohibit levying ad valorem taxes on tangible personal 47
property by counties, school districts, and 48
municipalities; repealing s. 197.412, F.S., relating 49
to attachment of tangible personal property in case of 50

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removal; amending ss. 200.065 and 212.08, F.S.; 51
conforming cross-references; providing a transitional 52
provision; providing a contingent effective date. 53
54
Be It Enacted by the Legislature of the State of Florida: 55
56
Section 1. Section 166.131, Florida Statutes, is amended 57
to read: 58
166.131 Levy of taxes for payment of debt.—The governing 59
body of a municipality may levy ad valorem taxes upon real and 60
tangible personal property within the municipality as it deems 61
necessary to make payment, including principal and interest, 62
upon the general obligation and ad valorem bonded indebtedness 63
of the municipality or into any sinking funds created under s. 64
166.122. 65
Section 2. Subsection (1) of section 166.211, Florida 66
Statutes, is amended to read: 67
166.211 Ad valorem taxes.— 68
(1) Pursuant to s. 9, Art. VII of the State Constitution, 69
a municipality is hereby authorized, in a manner not 70
inconsistent with general law, to levy ad valorem taxes on real 71
and tangible personal property within the municipality in an 72
amount not to exceed 10 mills, exclusive of taxes levied for the 73
payment of bonds and taxes levied for periods of not longer than 74
2 years and approved by a vote of the electors. 75

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Section 3. Paragraph (d) of subsection (11) and 76
subsections (17) and (18) of section 192.001, Florida Statutes, 77
are amended to read: 78
192.001 Definitions.—All definitions set out in chapters 1 79
and 200 that are applicable to this chapter are included herein. 80
In addition, the following definitions shall apply in the 81
imposition of ad valorem taxes: 82
(11) "Personal property," for the purposes of ad valorem 83
taxation, shall be divided into four categories as follows: 84
(d) "Tangible personal property" means all goods, 85
chattels, and other articles of value (but does not include the 86
vehicular items enumerated in s. 1(b), Art. VII of the State 87
Constitution and elsewhere defined) capable of manual possession 88
and whose chief value is intrinsic to the article itself. 89
"Construction work in progress" consists of those items of 90
tangible personal property commonly known as fixtures, 91
machinery, and equipment when in the process of being installed 92
in new or expanded improvements to real property and whose value 93
is materially enhanced upon connection or use with a 94
preexisting, taxable, operational system or facility. 95
Construction work in progress shall be deemed substantially 96
completed when connected with the preexisting, taxable, 97
operational system or facility. For the purposes of tangible 98
personal property constructed or installed by an electric 99
utility, construction work in progress shall be deemed 100

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substantially completed upon the earlier of when all permits or 101
approvals required for commercial operation have been received 102
or approved, or 1 year after the construction work in progress 103
has been connected with the preexisting, taxable, operational 104
system or facility. Inventory and household goods are expressly 105
excluded from this definition. 106
(17) "Floating structure" means a floating barge-like 107
entity, with or without accommodations built thereon, which is 108
not primarily used as a means of transportation on water but 109
which serves purposes or provides services typically associated 110
with a structure or other improvement to real property. The term 111
"floating structure" includes, but is not limited to, each 112
entity used as a residence, place of business, office, hotel or 113
motel, restaurant or lounge, clubhouse, meeting facility, 114
storage or parking facility, mining platform, dredge, dragline, 115
or similar facility or entity represented as such. Floating 116
structures are expressly excluded from the definition of the 117
term "vessel" provided in s. 327.02. Incidental movement upon 118
water does shall not, in and of itself, preclude an entity from 119
classification as a floating structure. A floating structure is 120
expressly included as a type of tangible personal property. 121
(18) "Complete submission of the rolls" includes, but is 122
not limited to, accurate tabular summaries of valuations as 123
prescribed by department rule; an electronic copy of the real 124
property assessment roll including for each parcel total value 125

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of improvements, land value, the recorded selling prices, other 126
ownership transfer data required for an assessment roll under s. 127
193.114, the value of any improvement made to the parcel in the 128
12 months preceding the valuation date, the type and amount of 129
any exemption granted, and such other information as may be 130
required by department rule; an accurate tabular summary by 131
property class of any adjustments made to recorded selling 132
prices or fair market value in arriving at assessed value, as 133
prescribed by department rule; an electronic copy of the 134
tangible personal property assessment roll, including for each 135
entry a unique account number and such other information as may 136
be required by department rule; and an accurate tabular summary 137
of per-acre land valuations used for each class of agricultural 138
property in preparing the assessment roll, as prescribed by 139
department rule. 140
Section 4. Paragraph (i) of subsection (1), paragraph (e) 141
of subsection (3), and paragraph (a) of subsection (4) of 142
section 192.0105, Florida Statutes, are amended to read: 143
192.0105 Taxpayer rights.—There is created a Florida 144
Taxpayer's Bill of Rights for property taxes and assessments to 145
guarantee that the rights, privacy, and property of the 146
taxpayers of this state are adequately safeguarded and protected 147
during tax levy, assessment, collection, and enforcement 148
processes administered under the revenue laws of this state. The 149
Taxpayer's Bill of Rights compiles, in one document, brief but 150

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comprehensive statements that summarize the rights and 151
obligations of the property appraisers, tax collectors, clerks 152
of the court, local governing boards, the Department of Revenue, 153
and taxpayers. Additional rights afforded to payors of taxes and 154
assessments imposed under the revenue laws of this state are 155
provided in s. 213.015. The rights afforded taxpayers to assure 156
that their privacy and property are safeguarded and protected 157
during tax levy, assessment, and collection are available only 158
insofar as they are implemented in other parts of the Florida 159
Statutes or rules of the Department of Revenue. The rights so 160
guaranteed to state taxpayers in the Florida Statutes and the 161
departmental rules include: 162
(1) THE RIGHT TO KNOW.— 163
(i) The right to an advertisement in a newspaper listing 164
names of taxpayers who are delinquent in paying tangible 165
personal property taxes, with amounts due, and giving notice 166
that interest is accruing at 18 percent and that, unless taxes 167
are paid, warrants will be issued, prior to petition made with 168
the circuit court for an order to seize and sell property (see 169
s. 197.402(2)). 170
171
Notwithstanding the right to information contained in this 172
subsection, under s. 197.122 property owners are held to know 173
that property taxes are due and payable annually and are charged 174
with a duty to ascertain the amount of current and delinquent 175

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taxes and obtain the necessary information from the applicable 176
governmental officials. 177
(3) THE RIGHT TO REDRESS.— 178
(e) The right to an extension to file a tangible personal 179
property tax return upon making proper and timely request (see 180
s. 193.063). 181
(4) THE RIGHT TO CONFIDENTIALITY.— 182
(a) The right to have information kept confidential, 183
including federal tax information, ad valorem tax returns, 184
social security numbers, all financial records produced by the 185
taxpayer, Form DR-219 returns for documentary stamp tax 186
information, and sworn statements of gross income, copies of 187
federal income tax returns for the prior year, wage and earnings 188
statements (W-2 forms), and other documents (see ss. 192.105, 189
193.074, 193.114(4) 193.114(5), 195.027(3) and (5) (6), and 190
196.101(4)(c)). 191
Section 5. Section 192.032, Florida Statutes, is amended 192
to read: 193
192.032 Situs of property for assessment purposes.—All 194
property shall be assessed according to its situs as follows: 195
(1) Real property, shall be assessed in the that county 196
and taxing jurisdiction in which it is located and in that 197
taxing jurisdiction in which it may be located. 198
(2) All tangible personal property which is not immune 199
under the state or federal constitutions from ad valorem 200

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taxation, in that county and taxing jurisdiction in which it is 201
physically present on January 1 of each year unless such 202
property has been physically present in another county of this 203
state at any time during the preceding 12-month period, in which 204
case the provisions of subsection (3) apply. Additionally, 205
tangible personal property brought into the state after January 206
1 and before April 1 of any year shall be taxable for that year 207
if the property appraiser has reason to believe that such 208
property will be removed from the state prior to January 1 of 209
the next succeeding year. However, tangible personal property 210
physically present in the state on or after January 1 for 211
temporary purposes only, which property is in the state for 30 212
days or less, shall not be subject to assessment. This 213
subsection does not apply to goods in transit as described in 214
subsection (4) or supersede the provisions of s. 193.085(4). 215
(3) If more than one county of this state assesses the 216
same tangible personal property in the same assessment year, 217
resolution of such multicounty dispute shall be governed by the 218
following provisions: 219
(a) Tangible personal property which was physically 220
present in one county of this state on January 1, but present in 221
another county of this state at any time during the preceding 222
year, shall be assessed in the county and taxing jurisdiction 223
where it was habitually located or typically present. All 224
tangible personal property which is removed from one county in 225

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this state to another county after January 1 of any year shall 226
be subject to taxation for that year in the county where located 227
on January 1; except that this subsection does not apply to 228
tangible personal property located in a county on January 1 on a 229
temporary or transitory basis if such property is included in 230
the tax return being filed in the county in this state where 231
such tangible personal property is habitually located or 232
typically present. 233
(b) For purposes of this subsection, an item of tangible 234
personal property is "habitually located or typically present" 235
in the county where it is generally kept for use or storage or 236
where it is consistently returned for use or storage. For 237
purposes of this subsection, an item of tangible personal 238
property is located in a county on a "temporary or transitory 239
basis" if it is located in that county for a short duration or 240
limited utilization with an intention to remove it to another 241
county where it is usually used or stored. 242
(4)(a) Personal property manufactured or produced outside 243
this state and brought into this state only for transshipment 244
out of the United States, or manufactured or produced outside 245
the United States and brought into this state for transshipment 246
out of this state, for sale in the ordinary course of trade or 247
business is considered goods-in-transit and shall not be deemed 248
to have acquired a taxable situs within a county even though the 249
property is temporarily halted or stored within the state. 250

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(b) The term "goods-in-transit" implies that the personal 251
property manufactured or produced outside this state and brought 252
into this state has not been diverted to domestic use and has 253
not reached its final destination, which may be evidenced by the 254
fact that the individual unit packaging device utilized in the 255
shipping of the specific personal property has not been opened 256
except for inspection, storage, or other process utilized in the 257
transportation of the personal property. 258
(c) Personal property transshipped into this state and 259
subjected in this state to a subsequent manufacturing process or 260
used in this state in the production of other personal property 261
is not goods-in-transit. Breaking in bulk, labeling, packaging, 262
relabeling, or repacking of such property solely for its 263
inspection, storage, or transportation to its final destination 264
outside the state shall not be considered to be a manufacturing 265
process or the production of other personal property within the 266
meaning of this subsection. However, such storage shall not 267
exceed 180 days. 268
(5)(a) Notwithstanding the provisions of subsection (2), 269
personal property used as a marine cargo container in the 270
conduct of foreign or interstate commerce shall not be deemed to 271
have acquired a taxable situs within a county when the property 272
is temporarily halted or stored within the state for a period 273
not exceeding 180 days. 274
(b) "Marine cargo container" means a nondisposable 275

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receptacle which is of a permanent character, strong enough to 276
be suitable for repeated use; which is specifically designed to 277
facilitate the carriage of goods by one or more modes of 278
transport, one of which shall be by ocean vessel, without 279
intermediate reloading; and which is fitted with devices 280
permitting its ready handling, particularly in the transfer from 281
one transport mode to another. The term "marine cargo container" 282
includes a container when carried on a chassis but does not 283
include a vehicle or packaging. 284
(6) Notwithstanding any other provision of this section, 285
tangible personal property used in traveling shows such as 286
carnivals, ice shows, or circuses shall be deemed to be 287
physically present or habitually located or typically present 288
only to the extent the value of such property is multiplied by a 289
fraction, the numerator of which is the number of days such 290
property is present in Florida during the taxable year and the 291
denominator of which is the number of days in the taxable year. 292
However, railroad property of such traveling shows shall be 293
taxable under s. 193.085(4)(b) and not under this section. 294
Section 6. Section 192.042, Florida Statutes, is amended 295
to read: 296
192.042 Date of assessment.—All property shall be assessed 297
according to its just value as follows: 298
(1) Real property shall be assessed according to its just 299
value, on January 1 of each year. Improvements or portions not 300

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substantially completed on January 1 shall have no value placed 301
thereon. The term "substantially completed" means shall mean 302
that the improvement or some self-sufficient unit within it can 303
be used for the purpose for which it was constructed. 304
(2) Tangible personal property, on January 1, except 305
construction work in progress shall have no value placed thereon 306
until substantially completed as defined in s. 192.001(11)(d). 307
Section 7. Subsection (2) of section 192.091, Florida 308
Statutes, is amended to read: 309
192.091 Commissions of property appraisers and tax 310
collectors.— 311
(2) The tax collectors of the several counties of the 312
state shall be entitled to receive, upon the amount of all real 313
and tangible personal property taxes and special assessments 314
collected and remitted, the following commissions: 315
(a) On the county tax: 316
1. Ten percent on the first $100,000; 317
2. Five percent on the next $100,000; 318
3. Three percent on the balance up to the amount of taxes 319
collected and remitted on an assessed valuation of $50 million; 320
and 321
4. Two percent on the balance. 322
(b) On collections on behalf of each taxing district and 323
special assessment district: 324
1.a. Three percent on the amount of taxes collected and 325

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remitted on an assessed valuation of $50 million; and 326
b. Two percent on the balance; and 327
2. Actual costs of collection, not to exceed 2 percent, on 328
the amount of special assessments collected and remitted. 329
330
For the purposes of this subsection, the commissions on the 331
amount of taxes collected from the nonvoted school millage, and 332
on the amount of additional taxes that would be collected for 333
school districts if the exemptions applicable to homestead 334
property for school district taxation were the same as 335
exemptions applicable for all other ad valorem taxation, shall 336
be paid by the board of county commissioners. 337
Section 8. Section 193.016, Florida Statutes, is repealed. 338
Section 9. Subsections (1), (3), and (7) of section 339
193.052, Florida Statutes, are amended to read: 340
193.052 Preparation and serving of returns.— 341
(1) The following returns shall be filed: 342
(a) Tangible personal property; and 343
(b) Property specifically required to be returned by other 344
provisions in this title must be filed. 345
(3) A return for the above types of property required to 346
be returned must shall be filed in each county which is the 347
situs of such property, as set out under s. 192.032. 348
(7) A property appraiser may accept a tangible personal 349
property tax return in a form initiated through an electronic 350

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data interchange. The department shall prescribe by rule the 351
format and instructions necessary for such filing to ensure that 352
all property is properly listed. The acceptable method of 353
transfer, the method, form, and content of the electronic data 354
interchange, the method by which the taxpayer will be provided 355
with an acknowledgment, and the duties of the property appraiser 356
with respect to such filing shall be prescribed by the 357
department. The department's rules shall provide: a uniform 358
format for all counties; that the format shall resemble form DR-359
405 as closely as possible; and that adequate safeguards for 360
verification of taxpayers' identities are established to avoid 361
filing by unauthorized persons. 362
Section 10. Subsection (1) of section 193.062, Florida 363
Statutes, is amended to read: 364
193.062 Dates for filing returns.—All returns shall be 365
filed according to the following schedule: 366
(1) Tangible personal property—April 1. 367
Section 11. Section 193.063, Florida Statutes, is 368
repealed. 369
Section 12. Section 193.073, Florida Statutes, is 370
repealed. 371
Section 13. Subsections (1) and (3) of section 193.114, 372
Florida Statutes, are amended to read: 373
193.114 Preparation of assessment rolls.— 374
(1) Each property appraiser shall prepare the following 375

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assessment rolls: 376
(a) real property assessment roll. 377
(b) Tangible personal property assessment roll. This roll 378
shall include taxable household goods and all other taxable 379
tangible personal property. 380
(3) The tangible personal property roll shall include: 381
(a) An industry code. 382
(b) A code reference to tax returns showing the property. 383
(c) The just value of furniture, fixtures, and equipment. 384
(d) The just value of leasehold improvements. 385
(e) The assessed value. 386
(f) The difference between just value and school district 387
and nonschool district assessed value for each statutory 388
provision resulting in such difference. 389
(g) The taxable value. 390
(h) The amount of each exemption or discount causing a 391
difference between assessed and taxable value. 392
(i) The penalty rate. 393
(j) The name and address of the owner or fiduciary 394
responsible for the payment of taxes on the property and an 395
indicator of fiduciary capacity, as appropriate. 396
(k) The state of domicile of the owner. 397
(l) The physical address of the property. 398
(m) The millage for each taxing authority levying tax on 399
the property. 400

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Section 14. Paragraph (g) of subsection (3) of section 401
194.011, Florida Statutes, is amended to read: 402
194.011 Assessment notice; objections to assessments.— 403
(3) A petition to the value adjustment board must be in 404
substantially the form prescribed by the department. 405
Notwithstanding s. 195.022, a county officer may not refuse to 406
accept a form provided by the department for this purpose if the 407
taxpayer chooses to use it. A petition to the value adjustment 408
board must be signed by the taxpayer or be accompanied at the 409
time of filing by the taxpayer's written authorization or power 410
of attorney, unless the person filing the petition is listed in 411
s. 194.034(1)(a). A person listed in s. 194.034(1)(a) may file a 412
petition with a value adjustment board without the taxpayer's 413
signature or written authorization by certifying under penalty 414
of perjury that he or she has authorization to file the petition 415
on behalf of the taxpayer. If a taxpayer notifies the value 416
adjustment board that a petition has been filed for the 417
taxpayer's property without his or her consent, the value 418
adjustment board may require the person filing the petition to 419
provide written authorization from the taxpayer authorizing the 420
person to proceed with the appeal before a hearing is held. If 421
the value adjustment board finds that a person listed in s. 422
194.034(1)(a) willfully and knowingly filed a petition that was 423
not authorized by the taxpayer, the value adjustment board shall 424
require such person to provide the taxpayer's written 425

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authorization for representation to the value adjustment board 426
clerk before any petition filed by that person is heard, for 1 427
year after imposition of such requirement by the value 428
adjustment board. A power of attorney or written authorization 429
is valid for 1 assessment year, and a new power of attorney or 430
written authorization by the taxpayer is required for each 431
subsequent assessment year. A petition shall also describe the 432
property by parcel number and shall be filed as follows: 433
(g) An owner of multiple tangible personal property 434
accounts may file with the value adjustment board a single joint 435
petition if the property appraiser determines that the tangible 436
personal property accounts are substantially similar in nature. 437
Section 15. Subsection (1) of section 194.013, Florida 438
Statutes, is amended to read: 439
194.013 Filing fees for petitions; disposition; waiver.— 440
(1) If required by resolution of the value adjustment 441
board, a petition filed pursuant to s. 194.011 must shall be 442
accompanied by a filing fee to be paid to the clerk of the value 443
adjustment board in an amount determined by the board not to 444
exceed $50 for each separate parcel of real property, real or 445
personal, covered by the petition and subject to appeal. 446
However, such filing fee may not be required with respect to an 447
appeal from the disapproval of homestead exemption under s. 448
196.151 or from the denial of tax deferral under s. 197.2425. 449
Only a single filing fee may shall be charged under this section 450

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as to any particular parcel of real property or tangible 451
personal property account despite the existence of multiple 452
issues and hearings pertaining to such parcel or account. For 453
joint petitions filed pursuant to s. 194.011(3)(e) or, (f), or 454
(g), a single filing fee shall be charged. Such fee must shall 455
be calculated as the cost of the special magistrate for the time 456
involved in hearing the joint petition and may shall not exceed 457
$5 per parcel of real property or tangible property account. 458
Such fee is to be proportionately paid by affected parcel 459
owners. 460
Section 16. Paragraph (j) of subsection (1) of section 461
194.034, Florida Statutes, is amended to read: 462
194.034 Hearing procedures; rules.— 463
(1) 464
(j) An assessment may not be contested unless a return as 465
required by s. 193.052 was timely filed. For purposes of this 466
paragraph, the term "timely filed" means filed by the deadline 467
established in s. 193.062 or before the expiration of any 468
extension granted under s. 193.063. If notice is mailed pursuant 469
to s. 193.073(1)(a), a complete return must be submitted under 470
s. 193.073(1)(a) for the assessment to be contested. 471
Section 17. Subsections (1) and (3) of section 194.035, 472
Florida Statutes, are amended to read: 473
194.035 Special magistrates; property evaluators.— 474
(1) In counties having a population of more than 75,000, 475

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the board shall appoint special magistrates for the purpose of 476
taking testimony and making recommendations to the board, which 477
recommendations the board may act upon without further hearing. 478
These special magistrates may not be elected or appointed 479
officials or employees of the county but shall be selected from 480
a list of those qualified individuals who are willing to serve 481
as special magistrates. Employees and elected or appointed 482
officials of a taxing jurisdiction or of the state may not serve 483
as special magistrates. The clerk of the board shall annually 484
notify such individuals or their professional associations to 485
make known to them that opportunities to serve as special 486
magistrates exist. The Department of Revenue shall provide a 487
list of qualified special magistrates to any county with a 488
population of 75,000 or less. Subject to appropriation, the 489
department shall reimburse counties with a population of 75,000 490
or less for payments made to special magistrates appointed for 491
the purpose of taking testimony and making recommendations to 492
the value adjustment board pursuant to this section. The 493
department shall establish a reasonable range for payments per 494
case to special magistrates based on such payments in other 495
counties. Requests for reimbursement of payments outside this 496
range shall be justified by the county. If the total of all 497
requests for reimbursement in any year exceeds the amount 498
available pursuant to this section, payments to all counties 499
must shall be prorated accordingly. If a county having a 500

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population less than 75,000 does not appoint a special 501
magistrate to hear each petition, the person or persons 502
designated to hear petitions before the value adjustment board 503
or the attorney appointed to advise the value adjustment board 504
must shall attend the training provided pursuant to subsection 505
(3), regardless of whether the person would otherwise be 506
required to attend, but may shall not be required to pay the 507
tuition fee specified in subsection (3). A special magistrate 508
appointed to hear issues of exemptions, classifications, and 509
determinations that a change of ownership, a change of ownership 510
or control, or a qualifying improvement has occurred shall be a 511
member of The Florida Bar with no less than 5 years' experience 512
in the area of ad valorem taxation. A special magistrate 513
appointed to hear issues regarding the valuation of real estate 514
shall be a state certified real estate appraiser with not less 515
than 5 years' experience in real property valuation. A special 516
magistrate appointed to hear issues regarding the valuation of 517
tangible personal property shall be a designated member of a 518
nationally recognized appraiser's organization with not less 519
than 5 years' experience in tangible personal property 520
valuation. A special magistrate need not be a resident of the 521
county in which he or she serves. A special magistrate may not 522
represent a person before the board in any tax year during which 523
he or she has served that board as a special magistrate. An 524
appraisal may not be submitted as evidence to a value adjustment 525

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board in any year that the person who performed the appraisal 526
serves as a special magistrate to that value adjustment board. 527
Before appointing a special magistrate, a value adjustment board 528
shall verify the special magistrate's qualifications. The value 529
adjustment board shall ensure that the selection of special 530
magistrates is based solely upon the experience and 531
qualifications of the special magistrate and is not influenced 532
by the property appraiser. The special magistrate shall 533
accurately and completely preserve all testimony and, in making 534
recommendations to the value adjustment board, shall include 535
proposed findings of fact, conclusions of law, and reasons for 536
upholding or overturning the determination of the property 537
appraiser. The expense of hearings before magistrates and any 538
compensation of special magistrates shall be borne three-fifths 539
by the board of county commissioners and two-fifths by the 540
school board. When appointing special magistrates or when 541
scheduling special magistrates for specific hearings, the board, 542
the board attorney, and the board clerk may not consider the 543
dollar amount or percentage of any assessment reductions 544
recommended by any special magistrate in the current year or in 545
any previous year. 546
(3) The department shall provide and conduct training for 547
special magistrates at least once each state fiscal year in at 548
least five locations throughout the state. Such training must 549
shall emphasize the department's standard measures of value, 550

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including the guidelines for real and tangible personal 551
property. Notwithstanding subsection (1), a person who has 3 552
years of relevant experience and who has completed the training 553
provided by the department under this subsection may be 554
appointed as a special magistrate. The training must shall be 555
open to the public. The department shall charge tuition fees to 556
any person attending this training in an amount sufficient to 557
fund the department's costs to conduct all aspects of the 558
training. The department shall deposit the fees collected into 559
the Certification Program Trust Fund pursuant to s. 195.002(2). 560
Section 18. Paragraph (g) of subsection (2) of section 561
194.037, Florida Statutes, is amended to read: 562
194.037 Disclosure of tax impact.— 563
(2) There must be a line entry in each of the columns 564
described in subsection (1), for each of the following property 565
classes: 566
(g) Tangible personal property, which must be identified 567
as "Business Machinery and Equipment." 568
Section 19. Subsection (4) of section 195.027, Florida 569
Statutes, is amended to read: 570
195.027 Rules and regulations.— 571
(4)(a) The rules and regulations prescribed by the 572
department shall require a return of tangible personal property 573
which shall include: 574
1. A general identification and description of the 575

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property or, when more than one item constitutes a class of 576
similar items, a description of the class. 577
2. The location of such property. 578
3. The original cost of such property and, in the case of 579
a class of similar items, the average cost. 580
4. The age of such property and, in the case of a class of 581
similar items, the average age. 582
5. The condition, including functional and economic 583
depreciation or obsolescence. 584
6. The taxpayer's estimate of fair market value. 585
(b) For purposes of this subsection, a class of property 586
shall include only those items which are substantially similar 587
in function and use. Nothing in this chapter shall authorize the 588
department to prescribe a return requiring information other 589
than that contained in this subsection; nor shall the department 590
issue or promulgate any rule or regulation directing the 591
assessment of property by the consideration of factors other 592
than those enumerated in s. 193.011. 593
Section 20. Subsection (2) of section 195.073, Florida 594
Statutes, is amended to read: 595
195.073 Classification of property.—All items required by 596
law to be on the assessment rolls must receive a classification 597
based upon the use of the property. The department shall 598
promulgate uniform definitions for all classifications. The 599
department may designate other subclassifications of property. 600

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No assessment roll may be approved by the department which does 601
not show proper classifications. 602
(2) Personal property shall be classified as: 603
(a) Floating structures—residential. 604
(b) Floating structures—nonresidential. 605
(c) Mobile homes and attachments. 606
(d) Household goods. 607
(e) Other tangible personal property. 608
Section 21. Section 195.101, Florida Statutes, is amended 609
to read: 610
195.101 Withholding of state funds.— 611
(1) The Department of Revenue is hereby directed to 612
determine each year whether the several counties of this state 613
are assessing the real and tangible personal property within 614
their jurisdiction in accordance with law. If the Department of 615
Revenue determines that any county is assessing property at less 616
than that prescribed by law, the Chief Financial Officer must 617
shall withhold from such county a portion of any state funds to 618
which the county may be entitled equal to the difference of the 619
amount assessed and the amount required to be assessed by law. 620
(2) The Department of Revenue is hereby directed to 621
determine each year whether the several municipalities of this 622
state are assessing the real and tangible personal property 623
within their jurisdiction in accordance with law. If the 624
Department of Revenue determines that any municipality is 625

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assessing property at less than that prescribed by law, the 626
Chief Financial Officer must shall withhold from such 627
municipality a portion of any state funds to which that 628
municipality may be entitled equal to the difference of the 629
amount assessed and the amount required to be assessed by law. 630
Section 22. Subsection (3) of section 196.011, Florida 631
Statutes, is amended to read: 632
196.011 Annual application required for exemption.— 633
(3) It is shall not be necessary to make annual 634
application for exemption on houses of public worship, the lots 635
on which they are located, personal property located therein or 636
thereon, parsonages, burial grounds and tombs owned by houses of 637
public worship, individually owned burial rights not held for 638
speculation, or other such property not rented or hired out for 639
other than religious or educational purposes at any time; 640
household goods and personal effects of permanent residents of 641
this state; and property of the state or any county, any 642
municipality, any school district, or community college district 643
thereof. 644
Section 23. Subsection (6) of section 196.012, Florida 645
Statutes, is amended to read: 646
196.012 Definitions.—For the purpose of this chapter, the 647
following terms are defined as follows, except where the context 648
clearly indicates otherwise: 649
(6) Governmental, municipal, or public purpose or function 650

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shall be deemed to be served or performed when the lessee under 651
any leasehold interest created in property of the United States, 652
the state or any of its political subdivisions, or any 653
municipality, agency, special district, authority, or other 654
public body corporate of the state is demonstrated to perform a 655
function or serve a governmental purpose which could properly be 656
performed or served by an appropriate governmental unit or which 657
is demonstrated to perform a function or serve a purpose which 658
would otherwise be a valid subject for the allocation of public 659
funds. For purposes of the preceding sentence, an activity 660
undertaken by a lessee which is permitted under the terms of its 661
lease of real property designated as an aviation area on an 662
airport layout plan which has been approved by the Federal 663
Aviation Administration and which real property is used for the 664
administration, operation, business offices and activities 665
related specifically thereto in connection with the conduct of 666
an aircraft full service fixed base operation which provides 667
goods and services to the general aviation public in the 668
promotion of air commerce shall be deemed an activity which 669
serves a governmental, municipal, or public purpose or function. 670
Any activity undertaken by a lessee which is permitted under the 671
terms of its lease of real property designated as a public 672
airport as defined in s. 332.004(14) by municipalities, 673
agencies, special districts, authorities, or other public bodies 674
corporate and public bodies politic of the state, a spaceport as 675

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defined in s. 331.303, or which is located in a deepwater port 676
identified in s. 403.021(9)(b) and owned by one of the foregoing 677
governmental units, subject to a leasehold or other possessory 678
interest of a nongovernmental lessee that is deemed to perform 679
an aviation, airport, aerospace, maritime, or port purpose or 680
operation shall be deemed an activity that serves a 681
governmental, municipal, or public purpose. The use by a lessee, 682
licensee, or management company of real property or a portion 683
thereof as a convention center, visitor center, sports facility 684
with permanent seating, concert hall, arena, stadium, park, or 685
beach is deemed a use that serves a governmental, municipal, or 686
public purpose or function when access to the property is open 687
to the general public with or without a charge for admission. If 688
property deeded to a municipality by the United States is 689
subject to a requirement that the Federal Government, through a 690
schedule established by the Secretary of the Interior, determine 691
that the property is being maintained for public historic 692
preservation, park, or recreational purposes and if those 693
conditions are not met the property will revert back to the 694
Federal Government, then such property is shall be deemed to 695
serve a municipal or public purpose. The term "governmental 696
purpose" also includes a direct use of property on federal lands 697
in connection with the Federal Government's Space Exploration 698
Program or spaceport activities as defined in s. 212.02(22). 699
Real property and tangible personal property owned by the 700

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Federal Government or Space Florida and used for defense and 701
space exploration purposes or which is put to a use in support 702
thereof is shall be deemed to perform an essential national 703
governmental purpose and is shall be exempt. "Owned by the 704
lessee" as used in this chapter does not include personal 705
property, buildings, or other real property improvements used 706
for the administration, operation, business offices and 707
activities related specifically thereto in connection with the 708
conduct of an aircraft full service fixed based operation which 709
provides goods and services to the general aviation public in 710
the promotion of air commerce provided that the real property is 711
designated as an aviation area on an airport layout plan 712
approved by the Federal Aviation Administration. For purposes of 713
determination of "ownership," buildings and other real property 714
improvements which will revert to the airport authority or other 715
governmental unit upon expiration of the term of the lease shall 716
be deemed "owned" by the governmental unit and not the lessee. 717
Also, for purposes of determination of ownership under this 718
section or s. 196.199(5), flight simulation training devices 719
qualified by the Federal Aviation Administration, and the 720
equipment and software necessary for the operation of such 721
devices, shall be deemed "owned" by a governmental unit and not 722
the lessee if such devices will revert to that governmental unit 723
upon the expiration of the term of the lease, provided the 724
governing body of the governmental unit has approved the lease 725

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in writing. Providing two-way telecommunications services to the 726
public for hire by the use of a telecommunications facility, as 727
defined in s. 364.02(14), and for which a certificate is 728
required under chapter 364 does not constitute an exempt use for 729
purposes of s. 196.199, unless the telecommunications services 730
are provided by the operator of a public-use airport, as defined 731
in s. 332.004, for the operator's provision of 732
telecommunications services for the airport or its tenants, 733
concessionaires, or licensees, or unless the telecommunications 734
services are provided by a public hospital. 735
Section 24. Section 196.021, Florida Statutes, is 736
repealed. 737
Section 25. Section 196.182, Florida Statutes, is 738
repealed. 739
Section 26. Section 196.183, Florida Statutes, is 740
repealed. 741
Section 27. Subsection (3) of section 196.192, Florida 742
Statutes, is amended to read: 743
196.192 Exemptions from ad valorem taxation.—Subject to 744
the provisions of this chapter: 745
(3) All tangible personal property loaned or leased by a 746
natural person, by a trust holding property for a natural 747
person, or by an exempt entity to an exempt entity for public 748
display or exhibition on a recurrent schedule is exempt from ad 749
valorem taxation if the property is loaned or leased for no 750

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consideration or for nominal consideration. 751
752
For purposes of this section, each use to which the property is 753
being put must be considered in granting an exemption from ad 754
valorem taxation, including any economic use in addition to any 755
physical use. For purposes of this section, property owned by a 756
limited liability company, the sole member of which is an exempt 757
entity, shall be treated as if the property were owned directly 758
by the exempt entity. This section does not apply in determining 759
the exemption for property owned by governmental units pursuant 760
to s. 196.199. 761
Section 28. Paragraph (a) of subsection (3) and paragraph 762
(b) of subsection (4) of section 196.1978, Florida Statutes, are 763
amended to read: 764
196.1978 Affordable housing property exemption.— 765
(3)(a) As used in this subsection, the term: 766
1. "Corporation" means the Florida Housing Finance 767
Corporation. 768
2. "Newly constructed" means an improvement to real 769
property which was substantially completed within 5 years before 770
the date of an applicant's first submission of a request for a 771
certification notice pursuant to this subsection. 772
3. "Substantially completed" has the same meaning as in s. 773
192.042 s. 192.042(1). 774
(4) 775

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(b) The multifamily project must: 776
1. Be composed of an improvement to land where an 777
improvement did not previously exist or the construction of a 778
new improvement where an old improvement was removed, which was 779
substantially completed within 2 years before the first 780
submission of an application for exemption under this 781
subsection. For purposes of this subsection, the term 782
"substantially completed" has the same definition as in s. 783
192.042 s. 192.042(1). 784
2. Contain more than 70 units that are used to provide 785
affordable housing to natural persons or families meeting the 786
extremely-low-income, very-low-income, or low-income limits 787
specified in s. 420.0004. 788
3. Be subject to a land use restriction agreement with the 789
Florida Housing Finance Corporation, or a housing finance 790
authority pursuant to part IV of chapter 159, recorded in the 791
official records of the county in which the property is located 792
that requires that the property be used for 99 years to provide 793
affordable housing to natural persons or families meeting the 794
extremely-low-income, very-low-income, low-income, or moderate-795
income limits specified in s. 420.0004. The agreement must 796
include a provision for a penalty for ceasing to provide 797
affordable housing under the agreement before the end of the 798
agreement term that is equal to 100 percent of the total amount 799
financed by the corporation, or a housing finance authority 800

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pursuant to part IV of chapter 159, multiplied by each year 801
remaining in the agreement. The agreement may be terminated or 802
modified without penalty if the exemption under this subsection 803
is repealed. 804
805
The property is no longer eligible for this exemption if the 806
property no longer serves extremely-low-income, very-low-income, 807
or low-income persons pursuant to the recorded agreement. 808
Section 29. Paragraph (c) of subsection (1) of section 809
196.19782, Florida Statutes, is amended to read: 810
196.19782 Exemption for affordable housing on governmental 811
property.— 812
(1) As used in this section, the term: 813
(c) "Substantially completed" has the same meaning as in 814
s. 192.042 s. 192.042(1). 815
Section 30. Subsections (5) and (8) of section 196.1995, 816
Florida Statutes, are amended to read: 817
196.1995 Economic development ad valorem tax exemption.— 818
(5) Upon a majority vote in favor of such authority, the 819
board of county commissioners or the governing authority of the 820
municipality, at its discretion, by ordinance may exempt from ad 821
valorem taxation up to 100 percent of the assessed value of all 822
improvements to real property made by or for the use of a new 823
business and of all tangible personal property of such new 824
business, or up to 100 percent of the assessed value of all 825

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added improvements to real property made to facilitate the 826
expansion of an existing business and of the net increase in all 827
tangible personal property acquired to facilitate such expansion 828
of an existing business. To qualify for this exemption, the 829
improvements to real property must be made or the tangible 830
personal property must be added or increased after approval by 831
motion or resolution of the local governing body, subject to 832
ordinance adoption or on or after the day the ordinance is 833
adopted. However, if the authority to grant exemptions is 834
approved in a referendum in which the ballot question contained 835
in subsection (3) appears on the ballot, the authority of the 836
board of county commissioners or the governing authority of the 837
municipality to grant exemptions is limited solely to new 838
businesses and expansions of existing businesses that are 839
located in an area which was designated as an enterprise zone 840
pursuant to chapter 290 as of December 30, 2015, or in a 841
brownfield area. New businesses and expansions of existing 842
businesses located in an area that was designated as an 843
enterprise zone pursuant to chapter 290 as of December 30, 2015, 844
but is not in a brownfield area, may qualify for the ad valorem 845
tax exemption only if approved by motion or resolution of the 846
local governing body, subject to ordinance adoption, or by 847
ordinance, enacted before December 31, 2015. Property acquired 848
to replace existing property may shall not be considered to 849
facilitate a business expansion. All data center equipment for a 850

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data center is shall be exempt from ad valorem taxation for the 851
term of the approved exemption. The exemption applies only to 852
taxes levied by the respective unit of government granting the 853
exemption. The exemption does not apply, however, to taxes 854
levied for the payment of bonds or to taxes authorized by a vote 855
of the electors pursuant to s. 9(b) or s. 12, Art. VII of the 856
State Constitution. Any such exemption shall remain in effect 857
for up to 10 years with respect to any particular facility, or 858
up to 20 years for a data center, regardless of any change in 859
the authority of the county or municipality to grant such 860
exemptions or the expiration of the Enterprise Zone Act pursuant 861
to chapter 290. The exemption may shall not be prolonged or 862
extended by granting exemptions from additional taxes or by 863
virtue of any reorganization or sale of the business receiving 864
the exemption. 865
(8) Any person, firm, or corporation which desires an 866
economic development ad valorem tax exemption shall, in the year 867
the exemption is desired to take effect, file a written 868
application on a form prescribed by the department with the 869
board of county commissioners or the governing authority of the 870
municipality, or both. The application shall request the 871
adoption of an ordinance granting the applicant an exemption 872
pursuant to this section and shall include all of the following 873
information: 874
(a) The name and location of the new business or the 875

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expansion of an existing business.; 876
(b) A description of the improvements to real property for 877
which an exemption is requested and the date of commencement of 878
construction of such improvements.; 879
(c) A description of the tangible personal property for 880
which an exemption is requested and the dates when such property 881
was or is to be purchased; 882
(d) Proof, to the satisfaction of the board of county 883
commissioners or the governing authority of the municipality, 884
that the applicant is a new business or an expansion of an 885
existing business, as defined in s. 196.012.; 886
(d)(e) The number of jobs the applicant expects to create 887
along with the average wage of the jobs and whether the jobs are 888
full-time or part-time.; 889
(e)(f) The expected time schedule for job creation.; and 890
(f)(g) Other information deemed necessary or appropriate 891
by the department, county, or municipality. 892
Section 31. Section 197.146, Florida Statutes, is 893
repealed. 894
Section 32. Subsection (1) of section 197.343, Florida 895
Statutes, is amended to read: 896
197.343 Tax notices; additional notice required.— 897
(1) An additional tax notice shall be sent, electronically 898
or by postal mail, by April 30 to each taxpayer whose payment 899
has not been received. Electronic transmission of the additional 900

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tax notice may be used only with the express consent of the 901
property owner. If the electronic transmission is returned as 902
undeliverable, a second notice must be sent. However, the 903
original electronic transmission used with the consent of the 904
property owner is the official notice for the purposes of this 905
subsection. The notice shall include a description of the 906
property and a statement that if the taxes are not paid: 907
(a) For real property, a tax certificate may be sold; and 908
(b) For tangible personal property, the property may be 909
sold. 910
Section 33. Subsection (2) of section 197.374, Florida 911
Statutes, is amended to read: 912
197.374 Partial payment of current year taxes.— 913
(2) At the discretion of the tax collector, the tax 914
collector may accept one or more partial payments of any amount 915
per parcel for payment of current taxes and assessments on real 916
property or tangible personal property as long as such payment 917
is made prior to the date of delinquency. The remaining amount 918
of tax due, when paid, must be paid in full. 919
Section 34. Section 197.412, Florida Statutes, is 920
repealed. 921
Section 35. Subsection (1) of section 200.065, Florida 922
Statutes, is amended to read: 923
200.065 Method of fixing millage.— 924
(1) Upon completion of the assessment of all property 925

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pursuant to s. 193.023, the property appraiser shall certify to 926
each taxing authority the taxable value within the jurisdiction 927
of the taxing authority. This certification shall include a copy 928
of the statement required to be submitted under s. 195.073(2) s. 929
195.073(3), as applicable to that taxing authority. The form on 930
which the certification is made shall include instructions to 931
each taxing authority describing the proper method of computing 932
a millage rate which, exclusive of new construction, additions 933
to structures, deletions, increases in the value of improvements 934
that have undergone a substantial rehabilitation which increased 935
the assessed value of such improvements by at least 100 percent, 936
property added due to geographic boundary changes, total taxable 937
value of tangible personal property within the jurisdiction in 938
excess of 115 percent of the previous year's total taxable 939
value, and any dedicated increment value, will provide the same 940
ad valorem tax revenue for each taxing authority as was levied 941
during the prior year less the amount, if any, paid or applied 942
as a consequence of an obligation measured by the dedicated 943
increment value. That millage rate shall be known as the 944
"rolled-back rate." The property appraiser shall also include 945
instructions, as prescribed by the Department of Revenue, to 946
each county and municipality, each special district dependent to 947
a county or municipality, each municipal service taxing unit, 948
and each independent special district describing the proper 949
method of computing the millage rates and taxes levied as 950

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specified in subsection (5). The Department of Revenue shall 951
prescribe the instructions and forms that are necessary to 952
administer this subsection and subsection (5). The information 953
provided pursuant to this subsection shall also be sent to the 954
tax collector by the property appraiser at the time it is sent 955
to each taxing authority. 956
Section 36. Paragraphs (g), (n), (o), (q), and (u) of 957
subsection (5) of section 212.08, Florida Statutes, are amended 958
to read: 959
212.08 Sales, rental, use, consumption, distribution, and 960
storage tax; specified exemptions.—The sale at retail, the 961
rental, the use, the consumption, the distribution, and the 962
storage to be used or consumed in this state of the following 963
are hereby specifically exempt from the tax imposed by this 964
chapter. 965
(5) EXEMPTIONS; ACCOUNT OF USE.— 966
(g) Building materials used in the rehabilitation of real 967
property located in an enterprise zone.— 968
1. Building materials used in the rehabilitation of real 969
property located in an enterprise zone are exempt from the tax 970
imposed by this chapter upon an affirmative showing to the 971
satisfaction of the department that the items have been used for 972
the rehabilitation of real property located in an enterprise 973
zone. Except as provided in subparagraph 2., this exemption 974
inures to the owner, lessee, or lessor at the time the real 975

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property is rehabilitated, but only through a refund of 976
previously paid taxes. To receive a refund pursuant to this 977
paragraph, the owner, lessee, or lessor of the rehabilitated 978
real property must file an application under oath with the 979
governing body or enterprise zone development agency having 980
jurisdiction over the enterprise zone where the business is 981
located, as applicable. A single application for a refund may be 982
submitted for multiple, contiguous parcels that were part of a 983
single parcel that was divided as part of the rehabilitation of 984
the property. All other requirements of this paragraph apply to 985
each parcel on an individual basis. The application must 986
include: 987
a. The name and address of the person claiming the refund. 988
b. An address and assessment roll parcel number of the 989
rehabilitated real property for which a refund of previously 990
paid taxes is being sought. 991
c. A description of the improvements made to accomplish 992
the rehabilitation of the real property. 993
d. A copy of a valid building permit issued by the county 994
or municipal building department for the rehabilitation of the 995
real property. 996
e. A sworn statement, under penalty of perjury, from the 997
general contractor licensed in this state with whom the 998
applicant contracted to make the improvements necessary to 999
rehabilitate the real property, which lists the building 1000

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materials used to rehabilitate the real property, the actual 1001
cost of the building materials, and the amount of sales tax paid 1002
in this state on the building materials. If a general contractor 1003
was not used, the applicant, not a general contractor, shall 1004
make the sworn statement required by this sub-subparagraph. 1005
Copies of the invoices that evidence the purchase of the 1006
building materials used in the rehabilitation and the payment of 1007
sales tax on the building materials must be attached to the 1008
sworn statement provided by the general contractor or by the 1009
applicant. Unless the actual cost of building materials used in 1010
the rehabilitation of real property and the payment of sales 1011
taxes is documented by a general contractor or by the applicant 1012
in this manner, the cost of the building materials is deemed to 1013
be an amount equal to 40 percent of the increase in assessed 1014
value for ad valorem tax purposes. 1015
f. The identifying number assigned pursuant to s. 290.0065 1016
to the enterprise zone in which the rehabilitated real property 1017
is located. 1018
g. A certification by the local building code inspector 1019
that the improvements necessary to rehabilitate the real 1020
property are substantially completed. 1021
h. A statement of whether the business is a small business 1022
as defined by s. 288.703. 1023
i. If applicable, the name and address of each permanent 1024
employee of the business, including, for each employee who is a 1025

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resident of an enterprise zone, the identifying number assigned 1026
pursuant to s. 290.0065 to the enterprise zone in which the 1027
employee resides. 1028
2. This exemption inures to a municipality, county, other 1029
governmental unit or agency, or nonprofit community-based 1030
organization through a refund of previously paid taxes if the 1031
building materials used in the rehabilitation are paid for from 1032
the funds of a community development block grant, State Housing 1033
Initiatives Partnership Program, or similar grant or loan 1034
program. To receive a refund, a municipality, county, other 1035
governmental unit or agency, or nonprofit community-based 1036
organization must file an application that includes the same 1037
information required in subparagraph 1. In addition, the 1038
application must include a sworn statement signed by the chief 1039
executive officer of the municipality, county, other 1040
governmental unit or agency, or nonprofit community-based 1041
organization seeking a refund which states that the building 1042
materials for which a refund is sought were funded by a 1043
community development block grant, State Housing Initiatives 1044
Partnership Program, or similar grant or loan program. 1045
3. Within 10 working days after receipt of an application, 1046
the governing body or enterprise zone development agency shall 1047
review the application to determine if it contains all the 1048
information required by subparagraph 1. or subparagraph 2. and 1049
meets the criteria set out in this paragraph. The governing body 1050

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or agency shall certify all applications that contain the 1051
required information and are eligible to receive a refund. If 1052
applicable, the governing body or agency shall also certify if 1053
20 percent of the employees of the business are residents of an 1054
enterprise zone, excluding temporary and part-time employees. 1055
The certification must be in writing, and a copy of the 1056
certification shall be transmitted to the executive director of 1057
the department. The applicant is responsible for forwarding a 1058
certified application to the department within the time 1059
specified in subparagraph 4. 1060
4. An application for a refund must be submitted to the 1061
department within 6 months after the rehabilitation of the 1062
property is deemed to be substantially completed by the local 1063
building code inspector or by November 1 after the rehabilitated 1064
property is first subject to assessment. 1065
5. Only one exemption through a refund of previously paid 1066
taxes for the rehabilitation of real property is permitted for 1067
any single parcel of property unless there is a change in 1068
ownership, a new lessor, or a new lessee of the real property. A 1069
refund may not be granted unless the amount to be refunded 1070
exceeds $500. A refund may not exceed the lesser of 97 percent 1071
of the Florida sales or use tax paid on the cost of the building 1072
materials used in the rehabilitation of the real property as 1073
determined pursuant to sub-subparagraph 1.e. or $5,000, or, if 1074
at least 20 percent of the employees of the business are 1075

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residents of an enterprise zone, excluding temporary and part-1076
time employees, the amount of refund may not exceed the lesser 1077
of 97 percent of the sales tax paid on the cost of the building 1078
materials or $10,000. A refund shall be made within 30 days 1079
after formal approval by the department of the application for 1080
the refund. 1081
6. The department shall adopt rules governing the manner 1082
and form of refund applications and may establish guidelines as 1083
to the requisites for an affirmative showing of qualification 1084
for exemption under this paragraph. 1085
7. The department shall deduct an amount equal to 10 1086
percent of each refund granted under this paragraph from the 1087
amount transferred into the Local Government Half-cent Sales Tax 1088
Clearing Trust Fund pursuant to s. 212.20 for the county area in 1089
which the rehabilitated real property is located and shall 1090
transfer that amount to the General Revenue Fund. 1091
8. For the purposes of the exemption provided in this 1092
paragraph, the term: 1093
a. "Building materials" means tangible personal property 1094
that becomes a component part of improvements to real property. 1095
b. "Real property" has the same meaning as provided in s. 1096
192.001(12), except that the term does not include a condominium 1097
parcel or condominium property as defined in s. 718.103. 1098
c. "Rehabilitation of real property" means the 1099
reconstruction, renovation, restoration, rehabilitation, 1100

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construction, or expansion of improvements to real property. 1101
d. "Substantially completed" has the same meaning as 1102
provided in s. 192.042 s. 192.042(1). 1103
9. This paragraph expires on the date specified in s. 1104
290.016 for the expiration of the Florida Enterprise Zone Act. 1105
(n) Materials for construction of single-family homes in 1106
certain areas.— 1107
1. As used in this paragraph, the term: 1108
a. "Building materials" means tangible personal property 1109
that becomes a component part of a qualified home. 1110
b. "Qualified home" means a single-family home having an 1111
appraised value of no more than $160,000 which is located in an 1112
enterprise zone, empowerment zone, or Front Porch Florida 1113
Community and which is constructed and occupied by the owner 1114
thereof for residential purposes. 1115
c. "Substantially completed" has the same meaning as 1116
provided in s. 192.042 s. 192.042(1). 1117
2. Building materials used in the construction of a 1118
qualified home and the costs of labor associated with the 1119
construction of a qualified home are exempt from the tax imposed 1120
by this chapter upon an affirmative showing to the satisfaction 1121
of the department that the requirements of this paragraph have 1122
been met. This exemption inures to the owner through a refund of 1123
previously paid taxes. To receive this refund, the owner must 1124
file an application under oath with the department which 1125

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includes: 1126
a. The name and address of the owner. 1127
b. The address and assessment roll parcel number of the 1128
home for which a refund is sought. 1129
c. A copy of the building permit issued for the home. 1130
d. A certification by the local building code inspector 1131
that the home is substantially completed. 1132
e. A sworn statement, under penalty of perjury, from the 1133
general contractor licensed in this state with whom the owner 1134
contracted to construct the home, which statement lists the 1135
building materials used in the construction of the home and the 1136
actual cost thereof, the labor costs associated with such 1137
construction, and the amount of sales tax paid on these 1138
materials and labor costs. If a general contractor was not used, 1139
the owner shall provide this information in a sworn statement, 1140
under penalty of perjury. Copies of invoices evidencing payment 1141
of sales tax must be attached to the sworn statement. 1142
f. A sworn statement, under penalty of perjury, from the 1143
owner affirming that he or she is occupying the home for 1144
residential purposes. 1145
3. An application for a refund under this paragraph must 1146
be submitted to the department within 6 months after the date 1147
the home is deemed to be substantially completed by the local 1148
building code inspector. Within 30 working days after receipt of 1149
the application, the department shall determine if it meets the 1150

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requirements of this paragraph. A refund approved pursuant to 1151
this paragraph shall be made within 30 days after formal 1152
approval of the application by the department. 1153
4. The department shall establish by rule an application 1154
form and criteria for establishing eligibility for exemption 1155
under this paragraph. 1156
5. The exemption shall apply to purchases of materials on 1157
or after July 1, 2000. 1158
(o) Building materials in redevelopment projects.— 1159
1. As used in this paragraph, the term: 1160
a. "Building materials" means tangible personal property 1161
that becomes a component part of a housing project or a mixed-1162
use project. 1163
b. "Housing project" means the conversion of an existing 1164
manufacturing or industrial building to a housing unit which is 1165
in an urban high-crime area, an enterprise zone, an empowerment 1166
zone, a Front Porch Florida Community, a designated brownfield 1167
site for which a rehabilitation agreement with the Department of 1168
Environmental Protection or a local government delegated by the 1169
Department of Environmental Protection has been executed under 1170
s. 376.80 and any abutting real property parcel within a 1171
brownfield area, or an urban infill area; and in which the 1172
developer agrees to set aside at least 20 percent of the housing 1173
units in the project for low-income and moderate-income persons 1174
or the construction in a designated brownfield area of 1175

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affordable housing for persons described in s. 420.0004(9), 1176
(11), (12), or (17) or in s. 159.603(7). 1177
c. "Mixed-use project" means the conversion of an existing 1178
manufacturing or industrial building to mixed-use units that 1179
include artists' studios, art and entertainment services, or 1180
other compatible uses. A mixed-use project must be located in an 1181
urban high-crime area, an enterprise zone, an empowerment zone, 1182
a Front Porch Florida Community, a designated brownfield site 1183
for which a rehabilitation agreement with the Department of 1184
Environmental Protection or a local government delegated by the 1185
Department of Environmental Protection has been executed under 1186
s. 376.80 and any abutting real property parcel within a 1187
brownfield area, or an urban infill area; and the developer must 1188
agree to set aside at least 20 percent of the square footage of 1189
the project for low-income and moderate-income housing. 1190
d. "Substantially completed" has the same meaning as 1191
provided in s. 192.042 s. 192.042(1). 1192
2. Building materials used in the construction of a 1193
housing project or mixed-use project are exempt from the tax 1194
imposed by this chapter upon an affirmative showing to the 1195
satisfaction of the department that the requirements of this 1196
paragraph have been met. This exemption inures to the owner 1197
through a refund of previously paid taxes. To receive this 1198
refund, the owner must file an application under oath with the 1199
department which includes: 1200

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a. The name and address of the owner. 1201
b. The address and assessment roll parcel number of the 1202
project for which a refund is sought. 1203
c. A copy of the building permit issued for the project. 1204
d. A certification by the local building code inspector 1205
that the project is substantially completed. 1206
e. A sworn statement, under penalty of perjury, from the 1207
general contractor licensed in this state with whom the owner 1208
contracted to construct the project, which statement lists the 1209
building materials used in the construction of the project and 1210
the actual cost thereof, and the amount of sales tax paid on 1211
these materials. If a general contractor was not used, the owner 1212
shall provide this information in a sworn statement, under 1213
penalty of perjury. Copies of invoices evidencing payment of 1214
sales tax must be attached to the sworn statement. 1215
3. An application for a refund under this paragraph must 1216
be submitted to the department within 6 months after the date 1217
the project is deemed to be substantially completed by the local 1218
building code inspector. Within 30 working days after receipt of 1219
the application, the department shall determine if it meets the 1220
requirements of this paragraph. A refund approved pursuant to 1221
this paragraph shall be made within 30 days after formal 1222
approval of the application by the department. 1223
4. The department shall establish by rule an application 1224
form and criteria for establishing eligibility for exemption 1225

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under this paragraph. 1226
5. The exemption shall apply to purchases of materials on 1227
or after July 1, 2000. 1228
(q) Building materials, the rental of tangible personal 1229
property, and pest control services used in new construction 1230
located in a rural area of opportunity.— 1231
1. As used in this paragraph, the term: 1232
a. "Building materials" means tangible personal property 1233
that becomes a component part of improvements to real property. 1234
b. "Exempt goods and services" means building materials, 1235
the rental of tangible personal property, and pest control 1236
services used in new construction. 1237
c. "New construction" means improvements to real property 1238
which did not previously exist. The term does not include the 1239
reconstruction, renovation, restoration, rehabilitation, 1240
modification, alteration, or expansion of buildings already 1241
located on the parcel on which the new construction is built. 1242
d. "Pest control" has the same meaning as in s. 482.021. 1243
e. "Real property" has the same meaning as provided in s. 1244
192.001, but does not include a condominium parcel or 1245
condominium property as defined in s. 718.103. 1246
f. "Substantially completed" has the same meaning as in s. 1247
192.042 s. 192.042(1). 1248
2. Building materials, the rental of tangible personal 1249
property, and pest control services used in new construction 1250

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located in a rural area of opportunity, as designated by the 1251
Governor pursuant to s. 288.0656, are exempt from the tax 1252
imposed by this chapter if an owner, lessee, or lessor can 1253
demonstrate to the satisfaction of the department that the 1254
requirements of this paragraph have been met. Except as provided 1255
in subparagraph 3., this exemption inures to the owner, lessee, 1256
or lessor at the time the new construction occurs, but only 1257
through a refund of previously paid taxes. To receive a refund 1258
pursuant to this paragraph, the owner, lessee, or lessor of the 1259
new construction must file an application under oath with the 1260
Department of Commerce. The application must include all of the 1261
following: 1262
a. The name and address of the person claiming the refund. 1263
b. An address and assessment roll parcel number of the 1264
real property that was improved by the new construction for 1265
which a refund of previously paid taxes is being sought. 1266
c. A description of the new construction. 1267
d. A copy of a valid building permit issued by the county 1268
or municipal building department for the new construction. 1269
e. A sworn statement, under penalty of perjury, from the 1270
general contractor licensed in this state with whom the 1271
applicant contracted to build the new construction, which 1272
specifies the exempt goods and services, the actual cost of the 1273
exempt goods and services, and the amount of sales tax paid in 1274
this state on the exempt goods and services, and which states 1275

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that the improvement to the real property was new construction. 1276
If a general contractor was not used, the applicant shall make 1277
the sworn statement required by this sub-subparagraph. Copies of 1278
the invoices evidencing the actual cost of the exempt goods and 1279
services and the amount of sales tax paid on such goods and 1280
services must be attached to the sworn statement provided by the 1281
general contractor or by the applicant. If copies of such 1282
invoices are not attached, the cost of the exempt goods and 1283
services is deemed to be an amount equal to 40 percent of the 1284
increase in assessed value of the property for ad valorem tax 1285
purposes. 1286
f. A certification by the local building code inspector 1287
that the new construction is substantially completed and is new 1288
construction. 1289
3. The exemption under this paragraph inures to a 1290
municipality, county, other governmental unit or agency, or 1291
nonprofit community-based organization through a refund of 1292
previously paid taxes if the exempt goods and services are paid 1293
for from the funds of a community development block grant, the 1294
State Housing Initiatives Partnership Program, or a similar 1295
grant or loan program. To receive a refund, a municipality, 1296
county, other governmental unit or agency, or nonprofit 1297
community-based organization must file an application that 1298
includes the same information required under subparagraph 2. In 1299
addition, the application must include a sworn statement signed 1300

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by the chief executive officer of the municipality, county, 1301
other governmental unit or agency, or nonprofit community-based 1302
organization seeking a refund which states that the exempt goods 1303
and services for which a refund is sought were funded by a 1304
community development block grant, the State Housing Initiatives 1305
Partnership Program, or a similar grant or loan program. 1306
4. Within 10 working days after receiving an application, 1307
the Department of Commerce shall review the application to 1308
determine whether it contains all of the information required by 1309
subparagraph 2. or subparagraph 3., as appropriate, and meets 1310
the criteria set out in this paragraph. The Department of 1311
Commerce shall certify all applications that contain the 1312
required information and are eligible to receive a refund. The 1313
certification must be in writing and a copy must be transmitted 1314
by the Department of Commerce to the executive director of the 1315
department. The applicant is responsible for forwarding a 1316
certified application to the department within the period 1317
specified in subparagraph 5. 1318
5. An application for a refund must be submitted to the 1319
department within 6 months after the new construction is deemed 1320
to be substantially completed by the local building code 1321
inspector or by November 1 after the improved property is first 1322
subject to assessment. 1323
6. Only one exemption through a refund of previously paid 1324
taxes for the new construction may be claimed for any single 1325

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parcel of property unless there is a change in ownership, a new 1326
lessor, or a new lessee of the real property. A refund may not 1327
be granted unless the amount to be refunded exceeds $500. A 1328
refund may not exceed the lesser of 97.5 percent of the Florida 1329
sales or use tax paid on the cost of the exempt goods and 1330
services as determined pursuant to sub-subparagraph 2.e. or 1331
$10,000. The department shall issue a refund within 30 days 1332
after it formally approves a refund application. 1333
7. The department shall deduct 10 percent of each refund 1334
amount granted under this paragraph from the amount transferred 1335
into the Local Government Half-cent Sales Tax Clearing Trust 1336
Fund pursuant to s. 212.20 for the county area in which the new 1337
construction is located and shall transfer that amount to the 1338
General Revenue Fund. 1339
8. The department may adopt rules governing the manner and 1340
format of refund applications and may establish guidelines as to 1341
the requisites for an affirmative showing of qualification for 1342
exemption under this paragraph. 1343
9. This exemption does not apply to improvements for which 1344
construction began before July 1, 2017. 1345
(u) Building materials used in construction of affordable 1346
housing units.— 1347
1. As used in this paragraph, the term: 1348
a. "Affordable housing development" means property that 1349
has units subject to an agreement with the Florida Housing 1350

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Finance Corporation pursuant to chapter 420 recorded in the 1351
official records of the county in which the property is located 1352
to provide affordable housing to natural persons or families 1353
meeting the extremely-low-income, very-low-income, or low-income 1354
limits specified in s. 420.0004. 1355
b. "Building materials" means tangible personal property 1356
that becomes a component part of eligible residential units in 1357
an affordable housing development. The term includes appliances 1358
and does not include plants, landscaping, fencing, and 1359
hardscaping. 1360
c. "Eligible residential units" means newly constructed 1361
units within an affordable housing development which are 1362
restricted under the land use restriction agreement. 1363
d. "Newly constructed" means improvements to real property 1364
which did not previously exist or the construction of a new 1365
improvement where an old improvement was removed. The term does 1366
not include the renovation, restoration, rehabilitation, 1367
modification, alteration, or expansion of buildings already 1368
located on the parcel on which the eligible residential unit is 1369
built. 1370
e. "Real property" has the same meaning as provided in s. 1371
192.001(12). 1372
f. "Substantially completed" has the same meaning as in s. 1373
192.042 s. 192.042(1). 1374
2. Building materials used in eligible residential units 1375

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are exempt from the tax imposed by this chapter if an owner 1376
demonstrates to the satisfaction of the department that the 1377
requirements of this paragraph have been met. Except as provided 1378
in subparagraph 3., this exemption inures to the owner at the 1379
time an eligible residential unit is substantially completed, 1380
but only through a refund of previously paid taxes. To receive a 1381
refund pursuant to this paragraph, the owner of the eligible 1382
residential units must file an application with the department. 1383
The application must include all of the following: 1384
a. The name and address of the person claiming the refund. 1385
b. An address and assessment roll parcel number of the 1386
real property that was improved for which a refund of previously 1387
paid taxes is being sought. 1388
c. A description of the eligible residential units for 1389
which a refund of previously paid taxes is being sought, 1390
including the number of such units. 1391
d. A copy of a valid building permit issued by the county 1392
or municipal building department for the eligible residential 1393
units. 1394
e. A sworn statement, under penalty of perjury, from the 1395
general contractor licensed in this state with whom the owner 1396
contracted to build the eligible residential units which 1397
specifies the building materials, the actual cost of the 1398
building materials, and the amount of sales tax paid in this 1399
state on the building materials, and which states that the 1400

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improvement to the real property was newly constructed. If a 1401
general contractor was not used, the owner must make the sworn 1402
statement required by this sub-subparagraph. Copies of the 1403
invoices evidencing the actual cost of the building materials 1404
and the amount of sales tax paid on such building materials must 1405
be attached to the sworn statement provided by the general 1406
contractor or by the owner. If copies of such invoices are not 1407
attached, the cost of the building materials is deemed to be an 1408
amount equal to 40 percent of the increase in the final assessed 1409
value of the eligible residential units for ad valorem tax 1410
purposes less the most recent assessed value of land for the 1411
units. 1412
f. A certification by the local building code inspector 1413
that the eligible residential unit is substantially completed. 1414
g. A copy of the land use restriction agreement with the 1415
Florida Housing Finance Corporation for the eligible residential 1416
units. 1417
3. The exemption under this paragraph inures to a 1418
municipality, county, other governmental unit or agency, or 1419
nonprofit community-based organization through a refund of 1420
previously paid taxes if the building materials are paid for 1421
from the funds of a community development block grant, the State 1422
Housing Initiatives Partnership Program, or a similar grant or 1423
loan program. To receive a refund, a municipality, county, other 1424
governmental unit or agency, or nonprofit community-based 1425

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organization must submit an application that includes the same 1426
information required under subparagraph 2. In addition, the 1427
applicant must include a sworn statement signed by the chief 1428
executive officer of the municipality, county, other 1429
governmental unit or agency, or nonprofit community-based 1430
organization seeking a refund which states that the building 1431
materials for which a refund is sought were funded by a 1432
community development block grant, the State Housing Initiatives 1433
Partnership Program, or a similar grant or loan program. 1434
4. The person seeking a refund must submit an application 1435
for refund to the department within 6 months after the eligible 1436
residential unit is deemed to be substantially completed by the 1437
local building code inspector or by November 1 after the 1438
improved property is first subject to assessment. 1439
5. Only one exemption through a refund of previously paid 1440
taxes may be claimed for any eligible residential unit. A refund 1441
may not be granted unless the amount to be refunded exceeds 1442
$500. A refund may not exceed the lesser of $5,000 or 97.5 1443
percent of the Florida sales or use tax paid on the cost of 1444
building materials as determined pursuant to sub-subparagraph 1445
2.e. The department shall issue a refund within 30 days after it 1446
formally approves a refund application. 1447
6. The department may adopt rules governing the manner and 1448
format of refund applications and may establish guidelines as to 1449
the requisites for an affirmative showing of qualification for 1450

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exemption under this paragraph. 1451
7. This exemption under this paragraph applies to sales of 1452
building materials that occur on or after July 1, 2023. 1453
Section 37. Notwithstanding this act, the levying, 1454
assessment, or collection of any ad valorem taxes on tangible 1455
personal property before January 1, 2027, shall continue to be 1456
governed by existing law before such repeal or amendment made by 1457
this act. 1458
Section 38. This act shall take effect on the effective 1459
date of the amendment to the State Constitution proposed by HJR 1460
1275 or a similar joint resolution having substantially the same 1461
specified intent and purpose, if such amendment to the State 1462
Constitution is approved at the next general election or at an 1463
earlier special election specifically authorized by law for that 1464
purpose. 1465