2013 Summer Newsletter

sion prior to making a return with the property appraiser, commits trespass under s. 810.08, F.S.  A person occupying or attempting to occupy a residential structure by claim of adverse posses- sion and offers the property for lease to another commits theft under s. 812.014, F.S. Effective date of July 1, 2013.

HB 1193 relating to Taxation of Property (by Rep. Beshears)

The bill eliminates three specific statutory guidelines under which agricultural land can be reclassified as nonagricultural for property taxation purposes. The bill also amends several statutory provisions to remove the authority of the value adjustment board to review all property classified by the property appraiser upon its own motion. The effective date of this bill is January 1, 2013.

SB 1830 relating to Ad Valorem Taxation (Senate Appropriations)

 Accommodates the use of commercial mail delivery service by taxpayers,

 Authorizes the use of electronic mail by property appraisers and value adjustment boards,

 Requires notices related to tax roll certification to be provided on websites,

 Provides long-term lessees the ability to retain homestead limitations in certain instances,

 Conforms appeal and penalty provisions,

 Provides for an automatic renewal for “granny flat” assessment reductions,

 Deletes a statutory requirement related to homestead that has been ruled unconstitutional by the Florida Supreme Court,  Clarifies the ability of local governments to provide property tax exemptions for persons 65 and older, up to $50,000.  Repeals the ability for limited liability partnerships to qualify for the affordable housing prop- erty tax exemption,  Exempts property used for educational purposes when the entities that own the property and the educational institution are commonly owned by the identical natural persons.  Amends the calculation of payments required by Martin County to St. Lucie County related to the county boundary line change passed in 2012.

 Effective date of this bill is July 1, 2013.

Article Contributor: Hon. Roger A. Suggs, CFA, AAS, CCF

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Summer 2013 Newsletter of the FCIAAO