Effective Date: January 1, 2001

 Statute Reference: s. 196.011, F.S.

 Chapter Law: s. 1, 2000-262, L.O.F. (SB 290)

 Makes effective for the 2001 tax year the requirement that property appraisers obtain the social security number of every person receiving a homestead exemption and submit them to the Department of Revenue. The requirement that short form applications include social security numbers also is made effective for the 2001 tax year.

 Value Adjustment Board; Tangible Personal Property; Valuation Reduction

 Effective: January 1, 2001

 Statute Reference: s. 193.016, F.S.

 Chapter Law: s. 2, 2000-262, L.O.F. (SB 290)

 Requires the property appraiser to consider the reduced values determined by the value adjustment board in the previous year for tangible personal property, if the property appraiser did not successfully appeal the adjustment. If the property appraiser finds the value has increased for the same tangible personal property, he or she must assert additional basic and underlying facts not properly considered by the board.

 Refund; Filing Fee; Value Adjustment Board Petitioner

 Effective Date: January 1, 2001

 Statute Reference: s. 194.013(4), F.S.

 Chapter Law: s. 3, 2000-262, L.O.F. (SB 290)

 Removes the requirement for refund of filing fees when a taxpayer successfully appeals an assessment to the value adjustment board.

 Exemption; Leased Governmental Property; Educational Purposes

 Effective Date: January 1, 2001

 Statute Reference: s. 196.198

 Chapter Law: s. 4, 2000-262, L.O.F. (SB 290)

 Provides that property owned by a governmental agency that leases the property to a lessee will be considered owned by the governmental agency and used for educational purposes if the agency continues to use such property for educational purposes pursuant to a sublease or other agreement with that lessee.

 Nonprofit Status; Determination; Consumer Certificate of Exemption

 Effective Date: January 1, 2001

 Statute Reference: ss. 196.195(4), 196.196(1)(c), F.S.

 Chapter Law: s. 3, 2000-223, L.O.F. (CS/SB 388)

 Repeals provisions that any corporation non profit under Chapter 617, F.S., with status as a s. 501(c)(3) organization with a consumer certificate of exemption is nonprofit for ad valorem taxation. Repeals ss. 196.195(4) and 196.196(1)(c), F.S.

 Refund; Tax Notice Error

 Effective Date: Upon becoming Law

 Statute Reference: s. 197.182(1)(a), (b) and (3), F.S.

 Chapter Law: s. 1, 2000-312, L.O.F. (HB 509)

 Provides that if a payment has been made in error because of an error in the tax notice sent to the taxpayer, refund must be made directly by the tax collector and does not require approval from the Department of Revenue. The taxpayer may request that the amount paid in error be credited against taxes which the taxpayer owes.

 Ad Valorem Property Tax; Taxpayer Bill of Rights

 Effective Date: Upon becoming law

 Statute Reference: s. 192.0105, F.S.

 Chapter Law: s. 15, 2000-312, L.O.F. (HB 509)

 Creates the Florida Taxpayers' Bill of Rights for property taxes and assessments. Compiles and references statutes and rules specifying taxpayers' rights with respect to taxes on real and personal property into a single section of Chapter 192, F.S. These rights are available only insofar as they are implemented in the referenced statute or agency rule. The section is organized into four subsections:

 
• The Right to Know;
• The Right to Due Process;
• The right to Redress; and
• The Right to Confidentiality.

 Effective Date: Upon becoming law

 Statute Reference: ss. 719.114, 719.503(1), 721.05(5), F.S.

 Chapter Law: ss. 3, 6, 9, 2000-302, L.O.F. (CS/CS/HB 593)

 Provides that, if cooperative property is divided into timeshare estates, the assessed value of each timeshare development will be the value of the combined individual timeshare periods or timeshare estates contained in it.

 Adds additional disclosure requirements for a contract for sale or transfer of a cooperative unit, and for sales brochures, when timeshare estates are or may be created in a cooperative development. Provides the contract must state that for the purpose of ad valorem taxes or special assessments levied against a timeshare estate, the managing entity is generally considered the taxpayer and that rights to challenge an assessment exist.

 Provides past due and uncollected ad valorem taxes assessed against the timeshare development pursuant to s. 192.037 are "common expenses" and allows the unpaid taxes of an owner of a timeshare interest to be passed on as a common expense to the other timeshare owners.

 Community Development Districts; Governmental Entity; Lease

 Effective: July 1, 2000

 Statute Reference: ss. 190.003, 190.005, 190.021, F.S.

 Chapter Law: ss. 33, 34, 35, 2000-362, L.O.F. (CS/CS/CS/SB 806)

 Provides that the owner of a long term ground lease from a governmental entity in excess of 50 years is defined as a "landowner" for the purpose of establishment of a community development district.

 Provides property of a governmental entity that is subject to a ground lease as described in s. 190.003(13), is not subject to a lien or encumbrance on the underlying fee interest of such governmental entity for ad valorem taxes or non ad valorem assessments.

 Classified Use; Agricultural Lands; Mandated Eradication or Quarantine

 Effective Date: Upon becoming law

 Statute Reference: s. 193.461(7), F.S.

 Chapter Law: s. 3, 2000-308, L.O.F. (CS/CS/SB 1114)

 Allows property to retain agricultural status for the purposes of property assessment while the land is under any agricultural eradication or quarantine program when the land is not in active agricultural production or being used for non-agricultural uses. Under such circumstances, the assessment will be based on a one year assessment methodology and may be assessed at up to $50 per acre.

 Urban Infill Redevelopment Area

 Effective Date: July 1, 2000

 Statute Reference: s. 163.2517, F.S.

 Chapter Law: s. 18, 2000-317, L.O.F. (CS/CS/CS/SB 1406)

 Limits the delinquent taxes and fees that may be waived to promote return of property to productive use to "local" taxes and fees. 

Exemption; Charitable Organization; Failure to Timely Apply; Repeal

 Effective Date: Upon becoming law

 Statute Reference: s. 196.011(13)

 Chapter Law: s. 4, 2000-335, L.O.F. (SB 1750)

 Repeals the provisions for refund in cases of certain errors in 196.011(13), which expired May 29, 1999.

 Pollution Control Devices; Repeal

 Effective Date: July 1, 2000

 Statute Reference: ss. 193.621(3), 197.488, F.S.

 Chapter Law: ss. 1, 2, 2000-210, L.O.F. (CS/SB 1772)

 Repeals obsolete provisions on the assessment of pollution control devices which had to be demolished by September 1, 1969, and installation completed by September 1, 1971. Since it has been more than 10 years since September 1, 1971, this subsection is obsolete.

 Repeals provision that canceled outstanding tax certificates held by government agencies that separately describe only riparian rights. Since all such tax certificates and titles were canceled in 1985, and no similar such titles or tax certificates have since been created, that law is obsolete.

 Exemption; Charter Schools; Leased Facility; Portions of Facility

 Effective Date: July 1, 2000

 Statute Reference: ss. 196.1983, 196.29, 228.056, F.S.

 Chapter Law: ss. 1, 2, 3, 2000-306, L.O.F. (HB 2087)

 Provides an exemption from ad valorem taxes for facilities used to house charter schools if the charter has been approved by the sponsor and the governing board according to the charter school law. Charter schools can receive the benefit of ad valorem tax relief for those facilities they lease. The landlord is required to certify by affidavit that the lease payment will be reduced to the extent of the exemption received. The property owner must disclose to the charter school the full amount of the benefits, and, as a result, the full benefit from the exemption must go to the charter school through an annual or monthly credit against the lease payments.

 The law adds the charter school governing board to the list of entities (counties, school boards, and community college district boards), that my receive a pro rata cancellation of property taxes due on newly acquired property. Provides that after January 1, 2001, charter school facilities will be required to comply with building codes and fire codes. States that any portion of a facility used for a charter school is exempt from ad valorem tax.

 Exemption; Not-for-Profit Water and Waste Water Systems

 Effective Date: Upon becoming law

 Statute Reference: s. 196.2002, F.S.

 Chapter Law: s. 1, 2000-355, L.O.F. (HB 2433)

 Provides that property of certain not-for-profit water and wastewater corporations is exempt from ad valorem taxes. To qualify for this exemption, the corporation must be not-for-profit, exempt from federal income tax under section 501(c)(12) of the Internal Revenue Code and have as its sole or primary function the construction, maintenance, or operation of a water and/or wastewater system in Florida.

 Exemption; Affordable Housing

 Effective Date Upon becoming law and applies retroactively to January 1, 2000.

 Statute Reference; s. 196.1978, F.S.

 Chapter Law: s. 9, 2000-353, L.O.F. (CS/CS/SB 2578)

 Clarifies the exemption for affordable housing from ad valorem taxes to add property used to provide affordable housing to persons having eligible incomes as defined by s. 159.603(7), F.S., (for the purpose of housing authorities). Clarifies that persons meeting certain income limits defined as very low-income, low-income and moderate income are considered for purposes of determining whether an affordable housing property is exempt from ad valorem taxation.

 *Legislative summary provided by the Florida Dept. of Revenue