Be It Enacted by the Legislature of the State of Florida:
|
|
- Horace Stevens
- 5 years ago
- Views:
Transcription
1 A bill to be entitled An act relating to ad valorem taxation; amending s , F.S.; revising authority of the property appraiser to inspect property for assessment purposes; amending s , F.S.; revising information required to be provided on the disclosure of tax impact form; providing legislative intent; specifying that taxpayers are precluded from having certain burdens of proof; amending s , F.S.; revising the assessment of homestead property damaged or destroyed by misfortune or calamity; amending s , F.S.; revising required time limitations for filing applications for homestead exemptions; revising procedural requirements for property appraiser approval of such exemptions; amending s F.S.; revising the term "exempt use of property"; amending s , F.S.; specifying requirements for data to be published by the Department of Revenue; extending the publication period; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Subsection (2) of section , Florida Duties of the property appraiser in making assessments.-- (2) In making his or her assessment of the value of real property, the property appraiser is required to physically inspect the property at least once every 5 years. Where Page 1 of 7
2 geographically suitable, and at the discretion of the property appraiser, the property appraiser may use image technology in lieu of physical inspection to ensure that the tax roll meets all requirements of the law, and may review image technology, as the property appraiser deems necessary, to ensure that the tax roll meets all the requirements of law. However, the property appraiser shall physically inspect any parcel of taxable real property upon the request of the taxpayer or owner. Section 2. Subsection (1) of section , Florida Disclosure of tax impact.-- (1) After hearing all petitions, complaints, appeals, and disputes, the clerk shall make public notice of the findings and results of the board in at least a quarter-page size advertisement of a standard size or tabloid size newspaper, and the headline shall be in a type no smaller than 18 point. The advertisement shall not be placed in that portion of the newspaper where legal notices and classified advertisements appear. The advertisement shall be published in a newspaper of general paid circulation in the county. The newspaper selected shall be one of general interest and readership in the community, and not one of limited subject matter, pursuant to chapter 50. The headline shall read: TAX IMPACT OF VALUE ADJUSTMENT BOARD. The public notice shall list the members of the value adjustment board and the taxing authorities to which they are elected. The form shall show, in columnar form, for each of the property classes listed under subsection (2), the following information, with appropriate column totals: Page 2 of 7
3 (a) In the first column, the number of parcels for which the board granted exemptions that had been denied or that had not been acted upon by the property appraiser. (b) In the second column, the number of parcels for which petitions were filed concerning a property tax exemption. (c) In the third column, the number of parcels for which the board considered the petition and reduced the assessment from that made by the property appraiser on the initial assessment roll. (d) In the fourth column, the number of parcels for which petitions were filed but not considered by the board because such petitions were withdrawn or settled prior to the board's consideration. (e)(d) In the fifth fourth column, the number of parcels for which petitions were filed requesting a change in assessed value, including requested changes in assessment classification. (f)(e) In the sixth fifth column, the net change in taxable value from the assessor's initial roll which results from board decisions. (g)(f) In the seventh sixth column, the net shift in taxes to parcels not granted relief by the board. The shift shall be computed as the amount shown in column 6 5 multiplied by the applicable millage rates adopted by the taxing authorities in hearings held pursuant to s (2)(d) or adopted by vote of the electors pursuant to s. 9(b) or s. 12, Art. VII of the State Constitution, but without adjustment as authorized pursuant to s (6). If for any taxing authority the hearing has not been completed at the time the notice required herein is Page 3 of 7
4 prepared, the millage rate used shall be that adopted in the hearing held pursuant to s (2)(c). Section 3. Paragraph (c) of subsection (4) of section , Florida Homestead assessments.--homestead property shall be assessed at just value as of January 1, Property receiving the homestead exemption after January 1, 1994, shall be assessed at just value as of January 1 of the year in which the property receives the exemption unless the provisions of subsection (8) apply. (4) (c) Changes, additions, or improvements that replace all or a portion of real property that was damaged or destroyed by misfortune or calamity shall be assessed upon substantial completion as if such damage or destruction had not occurred and in accordance with paragraph (b) if the owner of such property: 1. Was permanently residing on such property or improvements were under construction and subject to completion prior to January 1 of the year when the damage or destruction occurred.; 2. Was not entitled to receive homestead exemption on such property as of January 1 of that year.; and 3. Applies for and receives homestead exemption on such property the year following the completion of improvements made in compliance with paragraph (b) year. Section 4. Subsection (8) of section , Florida Annual application required for exemption.-- Page 4 of 7
5 (8) Any applicant who is qualified to receive any exemption under subsection (1) and who fails to file an application by March 1, must may file an application for the exemption with the property appraiser on or before the 25th day following the mailing by the property appraiser of the notices required under s (1). Upon receipt of sufficient evidence, as determined by the property appraiser, demonstrating the applicant was unable to apply for the exemption in a timely manner or otherwise demonstrating extenuating circumstances judged by the property appraiser to warrant granting the exemption, the property appraiser may grant the exemption. If the applicant fails to produce sufficient evidence demonstrating the applicant was unable to apply for the exemption in a timely manner or otherwise demonstrating extenuating circumstances as judged by the property appraiser, the applicant and may file, pursuant to s (3), a petition with the value adjustment board requesting that the exemption be granted. Such petition must may be filed at any time during the taxable year on or before the 25th day following the mailing of the notice by the property appraiser as provided in s (1). Notwithstanding the provisions of s , such person must pay a nonrefundable fee of $15 upon filing the petition. Upon reviewing the petition, if the person is qualified to receive the exemption and demonstrates particular extenuating circumstances judged by the property appraiser or the value adjustment board to warrant granting the exemption, the property appraiser or the value adjustment board may grant the exemption for the current year. Page 5 of 7
6 Section 5. Subsection (1) of section , Florida Definitions.--For the purpose of this chapter, the following terms are defined as follows, except where the context clearly indicates otherwise: (1) "Exempt use of property" or "use of property for exempt purposes" means predominant or exclusive use of property owned by an exempt entity for educational, literary, scientific, religious, charitable, or governmental purposes, as defined in this chapter. The term use of property for exempt purposes includes the use of property as a parsonage. Section 6. Section , Florida Statutes, is amended to read: Research and tabulation of data.--the department shall conduct constant research and maintain accurate tabulations of data and conditions existing as to ad valorem taxation, shall annually publish such data as may be appropriate to facilitate fiscal policymaking, and shall annually make such recommendations to the Legislature as are necessary to ensure that property is valued according to its just value and is equitably taxed throughout the state. Such data shall include the annual percentage increase in total nonvoted ad valorem taxes levied by each city and county and shall include information on the distribution of ad valorem taxes levied among the various classifications of property, including homestead, nonhomestead residential, new construction, commercial, and industrial properties. Such data shall include the previous year's adopted millage rate, the current year's millage rate, Page 6 of 7
7 and the current percentage increase in taxes levied above the rolled-back rate. Such data shall be published, at a minimum, on the department's website and on the websites of all property appraisers of this state, if available. Publication shall occur not later than days after receipt of extended rolls for all counties pursuant to s (7). Section 7. This act shall take effect July 1, Page 7 of 7
CHAPTER Senate Bill No. 4-D
CHAPTER 2007-339 Senate Bill No. 4-D An act relating to ad valorem taxation; authorizing the Department of Revenue to adopt emergency rules; providing for application and renewal thereof; requiring the
More informationCHAPTER Senate Bill No. 2222
CHAPTER 98-167 Senate Bill No. 2222 An act relating to taxation; amending s. 197.122, F.S.; specifying the time within which property appraisers may correct a material mistake of fact in an appraisal;
More informationCHAPTER Committee Substitute for Committee Substitute for House Bill No. 287
CHAPTER 2011-182 Committee Substitute for Committee Substitute for House Bill No. 287 An act relating to economic development; amending s. 196.012, F.S.; revising the definitions of the terms new business
More informationTo: Property Appraisers, Taxing Authorities and Interested Parties From: James McAdams Date: June 5, 2012 Bulletin: PTO 12-04
Property Tax Oversight Bulletin: PTO 12-04 To: Property Appraisers, Taxing Authorities and Interested Parties From: James McAdams Date: Bulletin: PTO 12-04 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL
More informationFLORIDA CONSTITUTION
FLORIDA CONSTITUTION (Provisions related to ad valorem property taxes and exemptions) ARTICLE VII - FINANCE AND TAXATION SECTION 2. Taxes; rate.-- All ad valorem taxation shall be at a uniform rate within
More informationAdditional senior homestead exemption.
02-1 02-1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S ENROLLED CS/HJR 169 2012 Legislature 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 House Joint Resolution
More informationThe 2009 Florida Statutes
The 2009 Florida Statutes 196.001 Property subject to taxation. 196.002 Legislative intent. CHAPTER 196 - EXEMPTIONS 196.011 Annual application required for exemption. 196.012 Definitions. 196.015 Permanent
More informationAssembly Bill No. 489 Committee on Growth and Infrastructure CHAPTER...
Assembly Bill No. 489 Committee on Growth and Infrastructure CHAPTER... AN ACT relating to the taxation of property; providing for the partial abatement of the ad valorem taxes imposed on property; directing
More informationCS for CP0004, Second Engrossed 07-08
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Resolution of the Taxation and Budget Reform Commission A resolution proposing an amendment to Sections 3 and 4 of Article
More informationProperty Tax Oversight Program
Property Tax Oversight Program Consult the statutory reference before taking action. Dates are due dates or deadlines, unless otherwise stated. Dates that fall on a weekend or holiday are moved to the
More informationTRANSMITTAL MEMORANDUM DEPARTMENT OF REVENUE RULES
T/M 05-20 Date: December 28, 2005 TRANSMITTAL MEMORANDUM DEPARTMENT OF REVENUE RULES PURPOSE: This transmittal memorandum contains instructions for filing updated material for Department of Revenue Rules.
More informationALACHUA COUNTY VALUE ADJUSTMENT BOARD. Process and Procedures 2007
ALACHUA COUNTY VALUE ADJUSTMENT BOARD Process and Procedures 2007 VALUE ADJUSTMENT BOARD County Commissioner Chair Lee Pinkoson School Board Member Vice Chair Wes Eubank County Commissioner Paula M. DeLaney
More informationF L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 House Joint Resolution A joint resolution proposing amendments to Sections 3 and 4 of Article VII and the creation of Section 34 of
More informationCHAPTER Committee Substitute for House Bill No. 7097
CHAPTER 2012-193 Committee Substitute for House Bill No. 7097 An act relating to the administration of property taxes; amending s. 192.001, F.S.; revising the definitions of the terms assessed value of
More informationBOARD OF COUNTY COMMISSIONERS DATE: December 16, 2014 AGENDA ITEM NO. 35. Public Hearing [t(" Consent Agenda D Regular Agenda D
BOARD OF COUNTY COMMISSIONERS DATE: December 16, 2014 AGENDA ITEM NO. 35 Consent Agenda D Regular Agenda D Public Hearing [t(" Administrator's Si nature: Subject: Proposed ordinance amending Chapter 118
More informationREVENUE ESTIMATING CONFERENCE TAX: ISSUE:
REVENUE ESTIMATING CONFERENCE TAX: Ad Valorem ISSUE: Millage rate cap of 13.5 mills (1.35%) on all real property BILL NUMBER(S): HB 385 SPONSOR(S): Rivera MONTH/YEAR COLLECTION IMPACT BEGINS: DATE OF ANALYSIS:
More information1 ORDINANCE 4, AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PALM 5 BEACH GARDENS, FLORIDA AMENDING CHAPTER TAXATION.
1 ORDINANCE 4, 2013 2 3 4 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PALM 5 BEACH GARDENS, FLORIDA AMENDING CHAPTER 66. 6 TAXATION. BY CREATING A NEW ARTICLE VI. ENTITLED 7 ECONOMIC DEVELOPMENT AD
More informationFlorida Senate CS for CS for SJR 170. By the Committees on Appropriations; and Finance and Tax; and Senators Brandes and Hutson
By the Committees on Appropriations; and Finance and Tax; and Senators Brandes and Hutson 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Senate Joint Resolution A joint
More informationIMPORTANT ANNOUNCEMENT: Our website is changing! Please click here for details.
IMPORTANT ANNOUNCEMENT: Our website is changing! Please click here for details. Home Search Downloads Exemptions Agriculture Maps Tangible Links Contact Home Frequently Asked Questions (FAQ) Frequently
More informationCHAPTER Committee Substitute for House Bill No. 7065
CHAPTER 2013-59 Committee Substitute for House Bill No. 7065 An act relating to Everglades improvement and management; amending s. 373.4592, F.S.; revising legislative findings for achieving water quality
More informationUNDERSTANDING PROPERTY TAXES IN COLORADO
UNDERSTANDING PROPERTY TAXES IN COLORADO This brochure was created to provide general information on the Colorado property tax system. For more specific information on any one of these topics, please visit
More informationSubpart A - GENERAL ORDINANCES Chapter 66 - TAXATION ARTICLE V. - ECONOMIC DEVELOPMENT AD VALOREM TAX EXEMPTION
Sec. 66-171. - Title. Sec. 66-172. - Enactment authority. Sec. 66-173. - Findings of fact. Sec. 66-174. - Definitions. Sec. 66-175. - Establishment of economic development ad valorem tax exemption. Sec.
More informationTAX ROLL CERTIFICATION
TAX ROLL CERTIFICATION DR-43, R. 6/11 FAC Rule 12D-16.2 I,, the Property Appraiser of County, Florida, certify that all data reported on this form and accompanying forms DR-43V, DR-43CC, DR-43BM, DR-43PC,
More informationFlorida Senate SB 734
By Senator Baxley 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 A bill to be entitled An act relating to homeowners associations; amending s. 718.509, F.S.; revising the
More informationFlorida Amendment 1. Impact on Pinellas County
Florida Amendment 1 Impact on Pinellas County Ballot Overview What s on the ballot? Amendment 1 Third Homestead Exemption (proposed additional exemption up to $25,000 of Assessed Value for some homeowners)
More informationÌ Î LEGISLATIVE ACTION... The Committee on Finance and Tax (Storms) recommended the following:
Senate Comm: RCS 04/13/2010 LEGISLATIVE ACTION...... House The Committee on Finance and Tax (Storms) recommended the following: 1 2 3 4 5 6 7 8 9 10 11 12 Senate Amendment (with title amendment) Delete
More information2017 FINAL LEGISLATIVE REPORT AND BILL SUMMARIES
2017 FINAL LEGISLATIVE REPORT AND BILL SUMMARIES Constitutional Amendments The legislature passed two constitutional amendments that will appear on the November 2018 general election ballot. They will
More informationARTICLE IV. ECONOMIC DEVELOPMENT; AD VALOREM TAX EXEMPTIONS
ARTICLE IV. ECONOMIC DEVELOPMENT; AD VALOREM TAX EXEMPTIONS Sec. 19-100. Short title. This Ordinance shall be known as Ordinance No. 3-1995, "Economic Development Ad Valorem Tax Exemption Regulations of
More informationCHAPTER Senate Bill No. 1830
CHAPTER 2013-72 Senate Bill No. 1830 An act relating to ad valorem taxation; amending s. 192.047, F.S.; providing that the postmark date of commercial mail delivery service is considered the date of filing
More informationTRANSMITTAL MEMORANDUM PROPERTY TAX OVERSIGHT RULES
PTO TM #15-01 TRANSMITTAL MEMORANDUM PROPERTY TAX OVERSIGHT RULES PURPOSE: This transmittal memorandum contains changes to the Department of Revenue Rules within the Property Tax Oversight Program. RULE
More informationFlorida Attorney General Advisory Legal Opinion
Florida Attorney General Advisory Legal Opinion Number: AGO 2006-47 Date: November 29, 2006 Subject: Ad valorem taxes, cap on increase The Honorable Stephen J. Gaul Mayor, Town of Melbourne Village 555
More informationF L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 House Joint Resolution A joint resolution proposing an amendment to Section 6 of Article VII and the creation of a new section in Article
More informationORDINANCE NO provides that historic preservation ad valorem tax exemptions may be granted only by ordinance of the county; and
ORDINANCE NO. 16-30 AN ORDINANCE OF MANATEE COUNTY, FLORIDA, REGARDING HISTORIC PRESERVATION AD VALOREM TAX EXEMPTIONS; CREATING ARTICLE XVII OF CHAPTER 2-29 OF THE MANATEE COUNTY CODE; DEFINING CERTAIN
More informationCITY OF. DATE: August 23, Mayor and City Council TO: Leif J. Ahnell, C.P.A., C.G.F.O. City Manager FROM:
CITY OF Boca Raton CITY HALL 01 WEST PALMETTO PARK ROAD BOCA RATON, FL PHONE: (1) -00 (FOR HEARING IMPAIRED) TD D: (1 ) -0 www.myboca.us DATE: August, 01 TO: Mayor and City Council FROM: Leif J. Ahnell,
More informationMUNICIPAL SERVICE BENEFIT UNIT (MSBU) CREATION AND ADMINISTRATION POLICY 16-01
MUNICIPAL SERVICE BENEFIT UNIT (MSBU) CREATION AND ADMINISTRATION POLICY 16-01 PURPOSE: POLICY: The purpose of this policy is to provide an orderly and efficient method for utilizing the statutory authority
More informationAPPLICATION INSTRUCTIONS ECONOMIC DEVELOPMENT AD VALOREM TAX EXEMPTION PROGRAM
Community Development 900 E. Strawbridge Ave Melbourne, FL 32901 Telephone: (321) 608-7500 Email:P&Z@melbourneflorida.org Economic Development Ad Valorem Tax Exemption Program APPLICATION INSTRUCTIONS
More informationPortability. Upsize. Market/Just Value* $600,000 Less Portability Benefit -150,000 Assessed Value* $450,000 Less Homestead Exemption -50,000
Please contact our office for details. Property Appraiser Hillsborough County, Florida www.hcpafl.org 813-272-6100 Portability benefit amount is the difference between market/just value* and assessed value
More informationCitrus County Property Appraiser TRIM Frequently Asked Questions
Citrus County Property Appraiser TRIM Frequently Asked Questions updated 8-13-2018 1 1 WHAT IS A TRIM NOTICE? TRIM stands for TRuth In Millage. This notice allows you to compare last year s assessed value
More informationFACT SHEET MUNICIPAL SERVICE BENEFIT UNIT (MSBU) CREATION AND IMPLEMENTATION
FACT SHEET MUNICIPAL SERVICE BENEFIT UNIT (MSBU) CREATION AND IMPLEMENTATION Authority Florida Statutes Chapter 125.01(1)(a) authorizes the Board of County Commissioners to create Municipal Service Benefit
More informationASSEMBLY, No. 820 STATE OF NEW JERSEY. 218th LEGISLATURE PRE-FILED FOR INTRODUCTION IN THE 2018 SESSION
ASSEMBLY, No. 0 STATE OF NEW JERSEY th LEGISLATURE PRE-FILED FOR INTRODUCTION IN THE 0 SESSION Sponsored by: Assemblyman R. BRUCE LAND District (Atlantic, Cape May and Cumberland) Assemblyman BOB ANDRZEJCZAK
More informationHouse Joint Resolution 1
th OREGON LEGISLATIVE ASSEMBLY--0 Regular Session House Joint Resolution Introduced and printed pursuant to House Rule.00. Presession filed (at the request of House Interim Committee on Revenue) SUMMARY
More informationPA LS, PA LS and PA LS
February 18, 2009 Department of Community Affairs Division of Community Planning Via fax and e-mail: Fax: (850) 488-3309 mike.mcdaniel@dca.state.fl.us brenda.winningham@dca.state.fl.us Suzanne.Lex@dca.state.fl.us
More informationTAX ROLL CERTIFICATION FLORIDA DEPARTMENT OF REVENUE
DR-489, R. 6/11 TAX ROLL CERTIFICATION I,, Property Appraiser of County certify that: The real property tax roll of this county and that of the taxing authorities therein, included in these recapitulations,
More informationProperty Tax Administration Bulletin: PTA 07-06
Property Tax Administration Bulletin: PTA 07-06 To: Property Appraisers From: James McAdams Date: June 15, 2007 Bulletin: PTA-07-06 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Relief
More informationHOUSE OF REPRESENTATIVES COMMITTEE ON LOCAL GOVERNMENT & VETERANS AFFAIRS ANALYSIS LOCAL LEGISLATION
BILL #: HB 1101 HOUSE OF REPRESENTATIVES COMMITTEE ON LOCAL GOVERNMENT & VETERANS AFFAIRS ANALYSIS LOCAL LEGISLATION RELATING TO: SPONSOR(S): W. Florida Regional Library District (Escambia Co.) Representative
More informationCity of Titusville "Gateway to Nature and Space"
City of Titusville "Gateway to Nature and Space" Category: 10. Item: A. To: From: Subject: REPORT TO COUNCIL The Honorable Mayor and City Council Peggy Busacca, Community Development Director Ordinance
More informationYork County 2015 Reassessment Program. York County Assessor s Office 18 W. Liberty St York SC fax
York County 2015 Reassessment Program York County Assessor s Office 18 W. Liberty St York SC 29745 803-684-8526 803-628-3936 fax Re-Assessment The Reassessment Program Act 208: Act 208, as passed by the
More informationUNIFORM POLICIES AND PROCEDURES MANUAL FOR VALUE ADJUSTMENT BOARDS
UNIFORM POLICIES AND PROCEDURES MANUAL FOR VALUE ADJUSTMENT BOARDS FLORIDA DEPARTMENT OF REVENUE SEPTEMBER 2017 Introduction The Uniform Policies and Procedures Manual is available on the Department s
More informationFREEDOM OF INFORMATION ACT POSTING
CHIEF COUNTY ASSESSING OFFICIAL KENDALL COUNTY ANDREW P. NICOLETTI 111 West Fox Street Rm. 303 Yorkville, Illinois 60560-1498 630-553-4146 FREEDOM OF INFORMATION ACT POSTING The purpose of the Freedom
More informationCS/HB 345 (Chapter , L.O.F.) Educational property tax exemption Committee on Real Property and Probate and Representative Brummer
**FINAL ACTION** **SEE FINAL ACTION STATUS SECTION** BILL #: RELATING TO: SPONSOR(S): COMPANION BILL(S): HOUSE OF REPRESENTATIVES AS REVISED BY THE COMMITTEE ON Real Property and Probate FINAL ANALYSIS
More informationASSESSMENT AND TAXATION
ABSTRACT A brief synopsis of the assessment, appeal and taxation process as implemented by the Code of Iowa and Administrative Rules. ASSESSMENT AND TAXATION Iowa State Association of Assessors General
More informationReferred to Committee on Taxation
REQUIRES TWO-THIRDS MAJORITY VOTE ( ) ASSEMBLY BILL NO. COMMITTEE ON TAXATION (ON BEHALF OF THE NEVADA ASSOCIATION OF COUNTIES) PREFILED NOVEMBER, 0 Referred to Committee on Taxation A.B. SUMMARY Revises
More informationASSEMBLY, No. 326 STATE OF NEW JERSEY. 217th LEGISLATURE PRE-FILED FOR INTRODUCTION IN THE 2016 SESSION
ASSEMBLY, No. STATE OF NEW JERSEY th LEGISLATURE PRE-FILED FOR INTRODUCTION IN THE 0 SESSION Sponsored by: Assemblyman TROY SINGLETON District (Burlington) SYNOPSIS Requires municipalities to share certain
More information2016 MARTIN COUNTY VALUE ADJUSTMENT BOARD Martin County Commission Chambers 2401 SE Monterey Road, Stuart, FL Friday, April 7, :00 AM
Carolyn Timmann Clerk of the Circuit Court and Comptroller 216 MARTIN COUNTY VALUE ADJUSTMENT BOARD Martin County Commission Chambers 241 SE Monterey Road, Stuart, FL 34996 Friday, April 7, 217 1: AM I.
More informationFlorida Senate SB 1308
By Senator Hays 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 A bill to be entitled An act relating to homeowners associations; amending s. 720.303, F.S.; requiring the
More informationUNIFORM POLICIES AND PROCEDURES MANUAL FOR VALUE ADJUSTMENT BOARDS
UNIFORM POLICIES AND PROCEDURES MANUAL FOR VALUE ADJUSTMENT BOARDS FLORIDA DEPARTMENT OF REVENUE NOVEMBER 2014 Introduction The Uniform Policies and Procedures Manual is available on the Department s
More informationPrepared By: Community Affairs Committee REVISED: 03/15/05. Please see last section for Summary of Amendments
SENATE STAFF ANALYSIS AND ECONOMIC IMPACT STATEMENT (This document is based on the provisions contained in the legislation as of the latest date listed below.) BILL: SB 1270 Prepared By: Community Affairs
More informationORDINANCE NUMBER 1154
ORDINANCE NUMBER 1154 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PERRIS ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2005-1 (PERRIS VALLEY VISTAS) OF THE CITY OF PERRIS AUTHORIZING
More informationRESOLUTION NUMBER 3970
RESOLUTION NUMBER 3970 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PERRIS, COUNTY OF RIVERSIDE, STATE OF CALIFORNIA, AUTHORIZING THE CHANGES TO THE FACILITIES AND SPECIAL TAXES WITHIN IMPROVEMENT AREA
More informationHow to Contest Your Assessment
How to Contest Your Assessment STATE OF NEW YORK Eliot Spitzer, Governor Donald C. DeWitt, Executive Director New York State Office of Real Property Services 16 Sheridan Avenue Albany, New York 12210-2714
More informationWitness my hand and official signature at Punta Gorda, Florida this the 9 th day of June, Signature of Property Appraiser
CC-43 rev. 1/4 I, V. Frank Desguin, the Appraiser of Charlotte County, Florida, hereby certify that all data reported on this form and accompanying forms DR-43AC, DR-43AM, DR-43CC, DR-43BM, DR-43PC, and
More informationNOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DETERMINED. IN THE DISTRICT COURT OF APPEAL
NOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DETERMINED. IN THE DISTRICT COURT OF APPEAL OF FLORIDA SECOND DISTRICT MIKE WELLS, as Property Appraiser of Pasco County, Appellant,
More informationCHAPTER House Bill No. 1453
CHAPTER 2004-451 House Bill No. 1453 An act relating to the North Sumter County Hospital District; providing a popular name; providing district purpose; providing district boundaries; providing for a board
More informationTruth In Millage (TRIM)
Truth In Millage (TRIM) The TRIM Notice tells you the taxable value of your property and provides information on proposed millage rates and taxes as estimated by each Hendry County taxing authority which
More informationAssessment Overview. Gallagher Amendment Interim Committee. July 13, 2018
Assessment Overview Gallagher Amendment Interim Committee July 13, 2018 Life s FAQs: Why is the sky blue? How does gravity work? Are we there yet? What happens in an Assessor s office.. how does property
More informationCity Commission Agenda Cover Memorandum
City Commission Agenda Cover Memorandum Originating Department: Mayor/Admin (MA) Meeting Type: Regular Agenda Date: 01/30/2017 Advertised: Required?: Yes No ACM#: 21226 Subject: Public Hearing and First
More informationA Model Ordinance Establishing a Local Government Tax Deferral Program for Recreational and Commercial Working Waterfront Properties
A Model Ordinance Establishing a Local Government Tax Deferral Program for Recreational and Commercial Working Waterfront Properties Submitted to Waterfronts Florida Partnership Program State of Florida
More information2018 Budget Presentation Assessor s Office. Steve Schleiker, El Paso County Assessor Presentation Date: November 9, 2017
2018 Budget Presentation Assessor s Office Steve Schleiker, El Paso County Assessor Presentation Date: November 9, 2017 Organizational Chart Assessor s Office 2 Operations County Assessor Is responsible
More informationAd Valorem Tax Escambia County FL Explained
Ad Valorem Tax Escambia County FL Explained What properties must be appraised? REAL PROPERTY - the physical land and appurtenances affixed to the land, e.g., structures. The term "land","real estate","realty"
More informationPALM BEACH COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY. September 10, 2013 [ ] Consent [X] Regular [ ] Ordinance [ ] Public Hearing
Agenda Item#: 50 \ PALM BEACH COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY Meeting Date: Department: September 10, 2013 [ ] Consent [X] Regular [ ] Ordinance [ ] Public Hearing Department of
More informationCHAPTER Committee Substitute for Committee Substitute for House Bill No. 437
CHAPTER 2013-83 Committee Substitute for Committee Substitute for House Bill No. 437 An act relating to community development; amending s. 159.603, F.S.; revising the definition of qualifying housing development
More informationFlorida Attorney General Advisory Legal Opinion
Florida Attorney General Advisory Legal Opinion Number: AGO 2008-52 Date: September 24, 2008 Subject: Tax status of Habitat for Humanity property Mr. Loren E. Levy The Levy Law Firm 1828 Riggins Lane Tallahassee,
More informationPrepared By: Government Efficiency Appropriations Committee. Government Efficiency Appropriations Committee and Senator Saunders REVISED:
SENATE STAFF ANALYSIS AND ECONOMIC IMPACT STATEMENT (This document is based on the provisions contained in the legislation as of the latest date listed below.) BILL: CS/SB 1270 Prepared By: Government
More informationGREENWAY BUSINESS IMPROVEMENT DISTRICT IMPROVEMENT PLAN
Final Proposed Draft for Boston City Council Submission GREENWAY BUSINESS IMPROVEMENT DISTRICT IMPROVEMENT PLAN This is the improvement plan (the improvement plan ), as that term is defined pursuant to
More informationCHAPTER NINE SPECIAL ASSESSMENTS
CHAPTER NINE SPECIAL ASSESSMENTS 9.0 PURPOSE The purpose of the Code is to establish the manner in which Municipal Service Taxing Units ( MSTUs ), Municipal Service Benefit Units ( MSBUs ) and Dependent
More information13.1% over Cash Balance Brought Forward $12,877,300 Taxes Other Revenues Total Revenues and Other Financing Sources
The proposed operating budget expenditures of the Greater Boca Raton Beach & Park District are 13.1% over last year s total operating expenditures. Millage per $1000 0.9147 mill Cash Balance Brought Forward
More informationJEFFERSON COUNTY, WEST VIRGINIA EMERGENCY AMBULANCE SERVICE FEE ORDINANCE. Table of Contents
JEFFERSON COUNTY, WEST VIRGINIA EMERGENCY AMBULANCE SERVICE FEE ORDINANCE Table of Contents SECTION 1 LEGISLATIVE AUTHORITY... 1 SECTION 2 PURPOSE... 1 SECTION 3 DEFINITIONS... 1 SECTION 4 RATES... 3 Residential
More informationThe Future of Property Taxes in Florida. Amber Hughes Sr. Legislative Advocate Florida League of Cities
The Future of Property Taxes in Florida Amber Hughes Sr. Legislative Advocate Florida League of Cities 2017 Legislative Issues Non-homestead assessment limitation caps Recapture Implementation of Voter
More informationOkaloosa County BCC. Okaloosa County BCC. MSBU / MSTU Policy. Municipal Service Benefit Units Municipal Service Taxing Units.
Okaloosa County BCC Okaloosa County BCC MSBU / MSTU Policy Municipal Service Benefit Units Municipal Service Taxing Units Revised 5/6/2014 Table of Contents INTRODUCTION... 1 MSBU CALENDAR YEAR SCHEDULE...
More informationReappraisal Important Property Tax Information
Reappraisal 2013 Important Property Tax Information Spartanburg County Assessor PO Box 5762 Spartanburg, SC 29304 Telephone: (864)596-2544 Fax: (864)596-2940 Fax: (864)596-2223 www.spartanburgcounty.org
More informationBurleson County Appraisal District Annual Report
December 2017 111 E. Fawn St. P. O. Box 1000 Caldwell, TX 77836 Burleson County Appraisal District December 2017 It is my pleasure to present the of the Burleson County Appraisal District (BCAD). This
More informationVillage of Palm Springs
Village of Palm Springs Executive Brief AGENDA DATE: September 28, 2017 DEPARTMENT: Finance ITEM #16: Ordinance No. 2017-23 - (SECOND READING) Establish FY 2017-2018 Millage Rates - Operating & Debt Service
More informationHOUSE BILL NO. HB0098. Sponsored by: Representative(s) Schwartz and Madden A BILL. for. AN ACT relating to taxation and revenue; providing for an
0 STATE OF WYOMING LSO-00 HOUSE BILL NO. HB00 Real estate transfer tax. Sponsored by: Representative(s) Schwartz and Madden A BILL for AN ACT relating to taxation and revenue; providing for an excise tax
More informationRESOLUTION NUMBER 3992
RESOLUTION NUMBER 3992 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PERRIS AUTHORIZING THE CHANGES TO THE SPECIAL TAXES WITHIN COMMUNITY FACILITIES DISTRICT NO. 2006-3 (ALDER) OF THE CITY OF PERRIS;
More informationWhat is a Small Claims Assessment Review (SCAR)?
Small Claims and Assessment Review What is a Small Claims Assessment Review (SCAR)? The Small Claims Assessment Review is a procedure that provides property owners with an opportunity to challenge the
More informationPINELLAS COUNTY, FLORIDA FINAL SURFACE WATER RATE RESOLUTION
PINELLAS COUNTY, FLORIDA FINAL SURFACE WATER RATE RESOLUTION ADOPTED SEPTEMBER 10, 2013 TABLE OF CONTENTS Page SECTION 1. AUTHORITY.... 2 SECTION 2. DEFINITIONS.... 3 SECTION 3. CONFIRMATION OF INITIAL
More informationCITY OF DUNWOODY, GA CITY COUNCIL. Ken Wright, Mayor
CITY OF DUNWOODY, GA CITY COUNCIL Ken Wright, Mayor Denis Shortal District 1, Post 1 Adrian Bonser - District 2, Post 2 Tom Taylor District 3, Post 3 Robert Wittenstein At Large, Post 4 Danny Ross At Large,
More informationSECOND AMENDED RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES FOR TUSTIN UNIFIED SCHOOL DISTRICT COMMUNITY FACILITIES DISTRICT NO
SECOND AMENDED RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES FOR TUSTIN UNIFIED SCHOOL DISTRICT COMMUNITY FACILITIES DISTRICT NO. 07-1 (ORCHARD HILLS) A Special Tax shall be levied and collected within
More informationARLINGTON COUNTY CODE. Chapter 20 REAL ESTATE ASSESSMENT. Article I. In General
ARLINGTON COUNTY CODE Chapter 20 Article I. In General 20-1. Department of Real Estate Assessments Established. 20-2. Board of Equalization of Real Estate Assessments Established; Powers; Compensation.
More informationESCAMBIA COUNTY MUNICIPAL SERVICES BENEFITS UNITS GUIDELINES AND PROCEDURES
ESCAMBIA COUNTY MUNICIPAL SERVICES BENEFITS UNITS GUIDELINES AND PROCEDURES Adopted by the Escambia County Board of County Commissioners July 28, 1998 INTRODUCTION The Escambia County Board of County Commissioner's
More informationCHAPTER House Bill No. 963
CHAPTER 2000-401 House Bill No. 963 An act relating to Manatee County; merging the Anna Maria Fire Control District and Westside Fire Control District to create a new district; creating and establishing
More informationCHAPTER Committee Substitute for Committee Substitute for House Bill No. 277
CHAPTER 2013-77 Committee Substitute for Committee Substitute for House Bill No. 277 An act relating to the assessment of residential and nonhomestead real property; creating s. 193.624, F.S.; defining
More informationORDINANCE NO BE IT ENACTED BY THE CITY COUNCIL OF THE CITY OF OVIEDO, FLORIDA, AS FOLLOWS:
ORDINANCE NO. 1618 AN ORDINANCE OF THE CITY OF OVIEDO, FLORIDA, ESTABLISHING AN ECONOMIC DEVELOPMENT AD VALOREM TAX EXEMPTION FROM CERTAIN AD VALOREM TAXATION FOR OVIEDO MEDICAL CENTER, LLC, AN AFFILIATE
More informationLocal, Federal & Veterans Affairs Su bcornrni ttee
Local, Federal & Veterans Affairs Su bcornrni ttee February 15, 2017 9:00 AM - 11:00 AM 12 HOB Meeting Packet Richard Corcoran Speaker Scott Plakon Chair ""O (") en.., o' :c OJ ~ CD HOUSE OF REPRESENTATIVES
More informationRATE AND METHOD OF APPORTIONMENT FOR COMMUNITY FACILITIES DISTRICT NO. 3 (SEABRIDGE AT MANDALAY BAY) OF THE CITY OF OXNARD
RATE AND METHOD OF APPORTIONMENT FOR COMMUNITY FACILITIES DISTRICT NO. 3 (SEABRIDGE AT MANDALAY BAY) OF THE CITY OF OXNARD A Special Tax as hereinafter defined shall be levied on all Assessor s Parcels
More informationCity Commission Agenda Cover Memorandum
City Commission Agenda Cover Memorandum Originating Department: Finance (FIN) Meeting Type: Regular Agenda Date: 07/05/2016 Advertised: Required?: Yes No ACM#: 20924 Subject: Resolution No. 197-16 directing
More informationCHAPTER Committee Substitute for House Bill No. 1243
CHAPTER 97-229 Committee Substitute for House Bill No. 1243 An act relating to continuing care contracts; amending s. 651.011, F.S.; revising definitions; amending s. 651.013, F.S.; specifying application
More informationARKANSAS PROPERTY TAX EQUALIZATION AND APPEAL SYSTEM A SYNOPSIS. Compiled for Equalization Board Members. by the ASSESSMENT COORDINATION DEPARTMENT
ARKANSAS PROPERTY TAX EQUALIZATION AND APPEAL SYSTEM 2015 A SYNOPSIS Compiled for Equalization Board Members by the ASSESSMENT COORDINATION DEPARTMENT STATE OF ARKANSAS TABLE OF CONTENTS Constitution...1
More informationCHAPTER 192 TAXATION: GENERAL PROVISIONS
The 2009 Florida Statutes CHAPTER 192 TAXATION: GENERAL PROVISIONS 192.001 Definitions. 192.0105 Taxpayer rights. 192.011 All property to be assessed. 192.032 Situs of property for assessment purposes.
More information2018 Affordable Housing Ad Valorem Tax Exemption NEW APPLICATIONS FOR PROPERTIES RENTED AS AFFORDABLE HOUSING
Affordable Housing Ad Valorem Tax Exemption NEW APPLICATIONS FOR PROPERTIES RENTED AS AFFORDABLE HOUSING A separate DR-504 Application and the Affordable Housing Rental Affidavit Addendum is required for
More information