CS/HB 265: Property Taxation
GENERAL BILL by Economic Development and Community Affairs Policy Council ; Reagan ; Ambler
Property Taxation; Tolls statute of limitations relating to proceedings involving tax lien certificates or tax deeds by period of intervening bankruptcy; requires property appraiser to physically inspect property upon request of certificateholder; provides that county or municipal governing body authority to grant ad valorem tax exemptions may be renewed for multiple 10-year periods upon approval by referendum, etc.
Effective Date: 07/01/2010
Last Action: 4/30/2010 House - Died in Finance & Tax Council, companion bill(s) passed, see CS/SB 1752 (Ch. 2010-147)
Bill Text: Web Page | PDF
Last Action: 4/30/2010 House - Died in Finance & Tax Council, companion bill(s) passed, see CS/SB 1752 (Ch. 2010-147)
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 10/26/2009 | House |
• Filed |
| 11/13/2009 | House |
• Referred to Economic Development & Community Affairs Policy Council; Full Appropriations Council on Education & Economic Development; Finance & Tax Council |
| 3/2/2010 | House |
• Introduced, referred to Economic Development & Community Affairs Policy Council; Full Appropriations Council on Education & Economic Development; Finance & Tax Council -HJ 00029 |
| 3/23/2010 | House |
• PCS on Council agenda-- Economic Development & Community Affairs Policy Council, 03/25/10, 11:15 am, 404-H |
| 3/25/2010 | House |
• CS by Economic Development & Community Affairs Policy Council; YEAS 15 NAYS 1 -HJ 00488 |
| 4/5/2010 | House |
• CS read 1st time on 04/05/10 -HJ 00483 |
| 4/2/2010 | House |
• Pending review of CS under Rule 7.20 |
| 4/9/2010 | House |
• Now in Full Appropriations Council on Education & Economic Development -HJ 00654 |
| 4/18/2010 | House |
• On Council agenda-- Full Appropriations Council on Education & Economic Development, 04/19/10, 10:15 am, Webster Hall |
| 4/19/2010 | House |
• Favorable by Full Appropriations Council on Education & Economic Development; YEAS 16 NAYS 0 -HJ 00791; Now in Finance & Tax Council -HJ 00791 |
| 4/30/2010 | House |
• Died in Finance & Tax Council, companion bill(s) passed, see CS/SB 1752 (Ch. 2010-147) |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| S 664 (c2) | Property Taxation [WPSC] | Altman | Similar | Last Action: 4/30/2010 S Died on Calendar, companion bill(s) passed, see CS/SB 1752 (Ch. 2010-147) |
| H 1509 (c2) | Economic Development | Murzin | Compare | Last Action: 4/27/2010 H Placed on Special Order Calendar; Substituted CS/SB 1752; Laid on Table, companion bill(s) passed, see CS/HB 7109 (Ch. 2010-136), CS/SB 1118 (Ch. 2010-208), CS/SB 1752 (Ch. 2010-147) -HJ 01135 |
| H 7215 (e1) | Property Taxation | Bogdanoff | Compare | Last Action: 4/30/2010 S Died in Messages, companion bill(s) passed, see CS/CS/HB 927 (Ch. 2010-109) |
| S 1752 (e2) | Gaetz | Compare | Last Action: 5/28/2010 Approved by Governor; Chapter No. 2010-147; companion bill(s) passed, see CS/HB 173 (Ch. 2010-128), CS/HB 969 (Ch. 2010-222), CS/CS/HB 1389 (Ch. 2010-226), CS/HB 7109 (Ch. 2010-136), CS/HB 7205 (Ch. 2010-140), CS/SB 1118 (Ch. 2010-208) |
Bill Text
| Version | Posted | Format |
|---|---|---|
| H 265 Filed | 11/15/2009 1:17 AM | Web Page | PDF |
| H 265 c1 | 4/2/2010 12:40 PM | Web Page | PDF |
Committee Amendments
No Committee Amendments Available
Floor Amendments
No Floor Amendments Available
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | H 265 | Full Appropriations Council on Education and Economic Development (Post-Meeting) | ||
| Bill Analysis | H 265 | Full Appropriations Council on Education and Economic Development (Post-Meeting) | ||
| Bill Analysis | H 265 | Economic Development and Community Affairs Policy Council (Post-Meeting) | ||
| Bill Analysis | H 265 | Economic Development and Community Affairs Policy Council (Post-Meeting) |
Vote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (84)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 95.051 | When limitations tolled. | |
| 192.0105 | Taxpayer rights. | |
| 193.023 | Duties of the property appraiser in making assessments. | |
| 194.011 | Assessment notice; objections to assessments. | |
| 194.013 | Filing fees for petitions; disposition; waiver. | |
| 196.011 | Annual application required for exemption. | |
| 196.1995 | Economic development ad valorem tax exemption. | |
| 197.102 | Definitions. | |
| 197.122 | Lien of taxes; dates; application. | |
| 197.123 | Correcting erroneous returns. | |
| 197.146 | ||
| 197.162 | Discounts; amount and time. | |
| 197.172 | Interest rate; calculation and minimum. | |
| 197.182 | Department of Revenue to pass upon and order refunds. | |
| 197.202 | Destruction of 20-year-old tax receipts. | |
| 197.222 | Prepayment of estimated tax by installment method. | |
| 197.2301 | Payment of taxes prior to certified roll procedure. | |
| 197.242 | Short title. | |
| 197.2421 | ||
| 197.2423 | ||
| 197.2425 | ||
| 197.243 | Definitions relating to Homestead Property Tax Deferral Act. | |
| 197.252 | Homestead tax deferral. | |
| 197.2524 | ||
| 197.2526 | ||
| 197.253 | Homestead tax deferral; application. | |
| 197.254 | Annual notification to taxpayer. | |
| 197.262 | Deferred payment tax certificates. | |
| 197.263 | Change in ownership or use of property. | |
| 197.272 | Prepayment of deferred taxes. | |
| 197.282 | Distribution of payments. | |
| 197.292 | Construction. | |
| 197.301 | Penalties. | |
| 197.303 | Ad valorem tax deferral for recreational and commercial working waterfront properties. | |
| 197.304 | Tax deferral for recreational and commercial working waterfronts. | |
| 197.3041 | Tax deferral for recreational and commercial working waterfronts; application. | |
| 197.3042 | Deferred payment tax certificates. | |
| 197.3043 | Change in use or ownership of property. | |
| 197.3044 | Prepayment of deferred taxes. | |
| 197.3045 | Distribution of payments. | |
| 197.3046 | Construction. | |
| 197.3047 | Penalties. | |
| 197.307 | Deferrals for ad valorem taxes and non-ad valorem assessments on affordable rental housing property. | |
| 197.3071 | Eligibility for tax deferral. | |
| 197.3072 | Deferral for affordable rental housing properties. | |
| 197.3073 | Deferral application. | |
| 197.3074 | Deferred payment tax certificates. | |
| 197.3075 | Change in use or ownership of property. | |
| 197.3076 | Prepayment of deferred taxes and non-ad valorem assessments. | |
| 197.3077 | Distribution of payments. | |
| 197.3078 | Construction. | |
| 197.3079 | Penalties. | |
| 197.312 | Payment by mortgagee. | |
| 197.322 | Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail. | |
| 197.332 | Duties of tax collectors. | |
| 197.343 | Tax notices; additional notice required. | |
| 197.344 | Lienholders; receipt of notices and delinquent taxes. | |
| 197.3635 | Combined notice of ad valorem taxes and non-ad valorem assessments; requirements. | |
| 197.373 | Payment of portion of taxes. | |
| 197.374 | Partial payment of current year taxes. | |
| 197.402 | Advertisement of real or personal property with delinquent taxes. | |
| 197.403 | Publisher to furnish copy of advertisement to tax collector; proof of publication; fees. | |
| 197.413 | Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors. | |
| 197.414 | Tax collector to keep record of warrants and levies on tangible personal property. | |
| 197.4155 | Delinquent personal property taxes; installment payment program. | |
| 197.416 | Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions. | |
| 197.417 | Sale of personal property after seizure. | |
| 197.432 | Sale of tax certificates for unpaid taxes. | |
| 197.4325 | Procedure when checks received for payment of taxes or tax certificates are dishonored. | |
| 197.442 | Tax collector not to sell certificates on land on which taxes have been paid; penalty. | |
| 197.443 | Cancellation of void tax certificates; correction of tax certificates; procedure. | |
| 197.462 | Transfer of tax certificates held by individuals. | |
| 197.472 | Redemption of tax certificates. | |
| 197.4725 | ||
| 197.473 | Disposition of unclaimed redemption moneys. | |
| 197.482 | Limitation upon lien of tax certificate. | |
| 197.492 | Errors and insolvencies list. | |
| 197.502 | Application for obtaining tax deed by holder of tax sale certificate; fees. | |
| 197.522 | Notice to owner when application for tax deed is made. | |
| 197.542 | Sale at public auction. | |
| 197.552 | Tax deeds. | |
| 197.582 | Disbursement of proceeds of sale. | |
| 197.602 | Party recovering land must refund taxes paid and interest. | |
| 197.603 |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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