Florida 2009 Legislative Proposals Update

Update: 2/28/2009: Florida 2009 Legislative Proposals Update

One month after our last update and three days before the start of the 2009 regular session of the Legislature, we find many new pre-filed bills on the Legislative websites. Our website will focus primarily on those proposals which specifically affect assessments and taxation on agricultural (Greenbelt) property. Many proposals relating primarily to other property types or issues, such as Homestead Exemption, value limitations and procedures, assessment challenges, etc., however, do or may affect agricultural property either directly or indirectly.

S1974 provides an exemption for farm fencing from building codes and fees, addresses farm storm water runoff fees and ordinances, and provides for a Nuisance Claim Waiver for developers of property adjacent to agricultural property.

One bill (S2244) and one proposal have surfaced for implementation of Conservation Use Amendment 4. The proposal was drafted in January and circulated by the Florida Wildlife Federation. S2244 was pre-filed in late February by Senator Altman. Both S2244 and the FWF proposal address only the “dedicated in perpetuity” conservation use provisions of Amendment 4. The FWF proposal contains language partially similar to the bill; however, the proposal provides for a payment in lieu of tax from the State to offset the loss in ad valorem tax in counties with a population 50,000 or less. S2244 does not contain the payment in lieu of tax language. The FWF proposal and S2244 both provide for a 100% exemption from property tax. S2244 provides qualifications, requirements, limitations and restrictions, definitions, and an acreage benchmark minimum of 40.

The shell bills (language only) pre-filed since our last update contain proposals related to assessments and property taxation in general, assessment administration, working waterfronts, and conservation lands (S2448).

Several new pre-filed bills propose Constitutional amendments, including: limitations on assessment increases; additional Homestead Exemption for first time owners; Homestead Exemption inheritance; Homestead exempt property with declining market value; assessment challenges; etc.

Other new bills address current use assessments of working waterfront properties (S1468), assessment documentation from the County Property Appraiser prior to a VAB hearing (S1408), and presumption of correctness-burden on proof (H917). S1468 is significant in that it is a new “classified use” current use assessment provided by one of the Constitutional amendments ratified in 2008, and is somewhat similar to the language in FS 193.461 (Agricultural Classification, aka, Greenbelt) in relation to the application and appeals process. The bill provides for appraisal specifically based on an income approach; it also provides for tax recapture, interest, and a 50% penalty!