Bill > S0766

This bill makes several changes to Florida's ad valorem taxation laws, primarily by adjusting deadlines and procedures related to property assessment and appeals. Key provisions include setting new deadlines for value adjustment boards (VABs) to complete hearings and certify assessment rolls, specifically requiring them to finish by June 1st, with an extension to December 1st if the number of petitions increases significantly, and also extending deadlines for certain counties to adopt non-ad valorem assessment rolls. It also modifies the process for property appraisers to notify taxpayers of erroneous or incomplete property returns, giving taxpayers 30 days to correct them, and clarifies that property appraisers must serve a notice of intent to record a tax lien when a property owner improperly received a homestead assessment limitation, providing them 30 days to pay before a lien is filed, with exceptions for clerical errors. The bill also revises procedures for filing petitions with the VAB, allowing for broader representation by individuals other than attorneys or agents, and clarifies that a power of attorney or written authorization is valid for only one assessment year. Additionally, it adjusts how interest is calculated on underpaid or overpaid ad valorem taxes, tying it to the bank prime loan rate, and expands the types of appeals that special magistrates can hear, including those related to changes in ownership or qualifying improvements. Finally, it amends rules regarding the scheduling and notice of hearings for the Department of Revenue and makes technical adjustments to school funding calculations.