Resolution 79-16083 RESOLUTION NO. 79-16083
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, FOR THE MEMORIALIZATION
OF THE DADE DELEGATION TO THE FLORIDA LEGISLATURE
TO PROCURE THE ADOPTION OF APPROPRIATE LEGISLATION
THAT WOULD ALLOW TENANTS OF RESIDENTIAL PROPERTY
TO DEDUCT FOR FEDERAL TAX PURPOSES THEIR PRO RATA
SHARE OF A BUILDING'S REAL ESTATE TAX.
WHEREAS, the Federal Tax System permits homeowners and
owners of cooperative and condominium apartments to deduct real
property tax payments for Federal income tax purposes while tenants
of residential property enjoy no similar deduction; and
WHEREAS, as much as 25% of a tenant' s rent payment may
be used by landlords to pay property taxes;
NOW, THEREFORE, BE IT DULY RESOLVED BY THE CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA, that the Dade County Delegation
to the Florida State Legislature be memorialized to enact appropriate
legislation that would provide residential tenants equality of treat-
ment;
BE IT FURTHER RESOLVED BY THE CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, that the members of the Dade County Dele-
gation to the Florida Legislature be petitioned to support Senate
Bill 36 , a copy of which is attached hereto and made a part hereof
by reference;
BE IT FURTHER RESOLVED BY THE CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, that a copy of this Resolution be transmitted
to each member of the Dade County Delegation to the Florida Legis-
lature, to the Speaker of the House of Representatives and to the
President of the Senate of the State of Florida.
PASSED and ADOPTED this 21st day of November , 1979 .
M. or
Attest:
City Clerk
X
BMS/rr
OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH,FLORIDA 33139
36-25-80
1 A bill to be entitled
2 An act relating to ad valorem taxes;
3 authorizing certain renters to pay ad valorem
4 taxes on residential rental property; retaining
5 owner' s liability for tax; providing procedures
6 for assessing , collecting , and paying the tax;
7 providing for personal liability of renter for
8 ad valorem tax; providing penalty against
9 owners who fail to remit to tax collector the
10 tax 5r#4. Y1yng Jj9FTrenti
]1 aut orizing 'recovery •y owner orenta_
12 property for failure of renter to pay tax;
13 amending s . 192. 001 (13) , Florida Statutes;
14 including renters within the definition of
15 taxpayer; providing an effective date .
16
17 Be It Enacted by the Legislature of the State of Florida:
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19 Section 1 . (1 ) Any person who rents real property for
20 a residential purpose shall have an interest in such property
21 sufficient to subject him to the laws relating to the levy and
22 collection of ad valorem taxes and the enforcement and
23 collection of delinquent taxes , if he:
24 (a) Signs a written contract with the owner of the
25 real property whereby he agrees to rent the property for 12
26 consecutive months or longer and to pay the ad valorem taxes
27 on the rented real property; and
28 (b) Signs and delivers a written notice to the county
29 property appraiser that he has contracted with the owner of
30 the real property to pay the ad valorem taxes on such
31 property.
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36-25-80 ktir� �� c
1 (2 ) Any contract between an owner of real property and
2 a person who rents the real property for residential purposes
3 whereby the renter agrees to pay the ad valorem taxes on the
4 rented property shall not relieve the owner from his
5 obligation to pay all taxes due on the real property, nor
6 prohibit the sale of such real property for unpaid taxes .
7 (3 ) (a) No later than January 1 of each year , the owner
8 of real property that is rented for residential purposes shall
9 file with the county property appraiser for the county in
10 which the property is located , the rent roll covering all
11 units of such property. This schedule of rents shall include
12 all units whether rented or not , and whether residential or
13 not .
14 (b) The county property appraiser , upon receiving the
15 schedule of rents , shall assign an assessed valuation to each
16 rental unit of such property by establishing the relationship
17 of the yearly rent for the unit to the total yearly- rent roll
18 and applying this ratio to the assessment established for the
19 real property as a whole , less any assessment on that portion
20 of the real property which the property appraiser may
21 determine is not held for rental purposes .
22 (c) Taxes on real property not held for rental
23 purposes shall be assessed solely against the own,:r of the
24 real property and shall not be considered in determining the
25 assessed valuation of each rental unit .
26 (d) When the construction or remodeling of residential
27 real property is substantially completed , the owner of such
28 real property shall file the required information with the
29 county property appraiser . When the property appraiser
30 reassesses such real property, the relationships established
31 for any prior assessments shall be applied to the new
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1 assessments . The assessments so established may be entered on
2 the assessment roll itself or attached as an appendage to such
3 assessment roll , but in any event the assessments for such
4 real property shall be a composite of the total of the
5 assessments of each individual unit' s assessment .
6 (4 ) The owner of real property which is rented for
7 residential purposes shall notify the county property
8 appraiser of all changes in occupancy including notification
9 when a vacant unit is occupied or when an occupied unit
10 becomes vacant .
11 (5 ) The county tax collector , on or before November 1
12 of each year , shall issue in writing to the owner of real
13 property rented for residential purposes a listing of the
14 assessments for each unit . ,. Th s,r,,1, st .l ,ys a ..:$state the
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15 amount of t s� *aahOia'4C} C h1s k p1� ec
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16 provisions of subsection (1 ) shall pay each calendar month .
17 The real property owner shall make this listing available to
18 each renter upon his occupancy of the rental unit .
19 (6 ) (a) Any person who has complied with the provisions
20 of subsection (1 ) and thereby has acquired the interest in
21 real property described in subsection (1 ) shall be personally
22 liable for any taxes levied on the assessments declared for
23 such interest .
24 (b) The owner of the real property subject to the
25 interest described in subsection (1 ) is deemed to be an agent
26 of the county tax collector of the county in which the real
27 property is located for the purpose of collecting the ad
28 valorem taxes due from each renter personally liable for the
29 taxes .
30 (c) The rental payments of any person who has complied
31 with the provisions of subsection (1 ) and whose property
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36-25-80
1 interest has been assessed pursuant to subsection (1 ) shall be
2 made in two separate amounts consisting of basic rent and the
3 ad valorem tax due on the rental unit occupied by such renter .
4 The amount of ad valorem taxes due monthly shall be determined
5 by dividing the total ad valorem taxes due annually by 12.
6 The owner of the real property, or his designee , shall apply
7 the first money paid by the renter to taxes due . Such payment
g by the renter shall discharge him from liability for the
9 amount of the taxes paid regardless of any subsequent
10 disposition of such money by the owner of the real property.
11 (d) The owner of the real property subject to the
12 interest described in subsection (1 ) shall submit to the
13 renter on or before January 30 of each year a written
14 statement indicating the amount of x p. it1 by 'the renter
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15 during the pr -+,_ *•, Su ",� '� et shall be
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submitted to -ac present or former renter for the calendar
17 year covered by the statement if the renter occupied the
18 rental unit during any portion of that calendar year .
19 (7 ) No owner of real property subject to the interest
20 described in subsection (1 ) shall charge a renter under any
21 written lease an 'amount in any rent period in excess of the
22 amount of rent reserved in such lease , reduced by the amount
23 of the taxes allocated to the renter pursuant to this section.
24 (8 ) If a renter personally liable for real property
25 taxes fails to pay that portion of the rental charges
26 attributable to taxes , or is delinquent in his payments to the
27 owner so that less than the total amount due and chargeable
28 for real property taxes is paid to the owner , the owner is
29 deemed to have assumed the renter ' s interest in the occupied
30 unit and may commence a summary proceeding to recover the real
31 property.
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36-25-80 '` � r ,� ;' n �� . ; t
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1 (9 ) Whenever a unit is vacant , the owner shall be
2 deemed to hold the renter' s interest in that unit for the
3 period of the vacancy and shall assume personal liability for
4 taxes levied on the unit .
5 (10) Any real property owner who fails to remit to the
6 county tax collector any ad valorem taxes submitted to him by
7 a renter is liable for a penalty equal to 25 percent of the
8 tax which should have been remitted. If the owner is a
9 corporation , all officers and directors of such corporation
10 shall be jointly and severally liable for the payment of such
11 penalty.
12 (11) Nothing in this section shall be construed to
13 affect , alter , or in any way impair the rights of the taxing
14 authority in which the real property is located to collect
15 taxes levied against the owner of such real property for that
16 portion of the real property devoted to nonresidential uses or
17 for which the owner assumes liability under subsections (8 )
18 and (9 ) .
19 Section 2 . Subsection (13) of section 192. 001 , Florida
20 Statutes , is amended to read:
21 192. 001 Definitions .--All definitions set out in
22 chapter 1 that are applicable to this part , are included
23 herein . In addition , the following definitions shall apply in
24 the imposition of ad valorem taxes :
25 (13) "Taxpayer" means the person or other legal entity
26 in whose name the property is assessed . In determining the
27 imposition of ad valorem taxes on real property that is rented
28 for residential purposes , taxpayer includes any renter who has
29 contracted with the owner of the property to pay the ad
30 valorem tax on his rental unit .
31 Section 3 . This act shall take effect January 1 , 1981.
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2 SENATE SUMMARY
3 Authorizes renters to contract with owners of residential
rental property for payment of ad valorem taxes on the
4 rental unit . Provides that the owner of such property is
also liable for the tax and that such agreement shall not
5 prohibit the sale of the real property for unpaid taxes .
Requires owners to file rent rolls with county property
6 appraiser . Requires appraiser , upon receipt of such
rolls, to evaluate each rental unit . Provides that taxes
7 on nonrental real property shall be assessed only against
the owner and that such tax shall not be considered in
8 assessing each rental unit . Requires notice to property
appraiser of all occupancy changes . Requires property
9 appraisers to provide annual lists of rental property
assessments to owners . Requires owner to make this
10 listing available to renters . Provides for personal
liability for payment of ad valorem tax for those renters
11 who contract with the owner to make such payment .
Requires owner to collect tax from renters and forward to
12 tax collector . Requires rent payments of those renters
paying tax to be divided into two separate amounts
13 consisting of basic rent and the ad valorem tax. Payment
by the renter to the owner discharges the renter from any
14 liability to pay the tax. Requires owners to provide
renters who contract to pay ad valorem tax with an annual
15 statement of taxes paid. Prohibits excessive rents .
Authorizes an owner to recover rental property if the
16 renter fails to pay taxes on the property as contracted.
Provides penalty for an owner who fails to remit any ad
17 valorem tax submitted to him to the county tax collector .
Provides for joint liability of all officers and
18 directors of a corporation which is the owner of such
rental property and which fails to make remittance to the
19 tax collector . Amends definition of " taxpayer" to
include renters for purposes of the ad valorem tax laws .
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ORIGINAL �..
RESOLUTION NO. 79-16083
(For the memorialization of the Dade Dele-
gation to the Florida Legislature to pro-
cure adoption of appropriate legislation •
to allow tenants of residential property
to deduct for Federal tax purposes their
pro rata share of a building's Real
Estate Tax)