The Florida Senate

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.

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• 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)

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• CS/HB 265, Committee Substitute 1 (Current Bill Version) Posted 4/2/2010 at 12:40 PM

  Bill Text:	Web Page | PDF

  Analyses:	Full Appropriations Council on Education and Economic Development (Post-Meeting) (pdf) Full Appropriations Council on Education and Economic Development (Post-Meeting) (pdf) Economic Development and Community Affairs Policy Council (Post-Meeting) (pdf) Economic Development and Community Affairs Policy Council (Post-Meeting) (pdf)

  Related Bills (4)

  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) Location:
  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 Location:
  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) Location:
  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) Location:

  Citations - 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

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• HB 265, Original Filed Version Posted 11/15/2009 at 1:17 AM

  Bill Text:	Web Page | PDF

  Analyses:	None

  Citations - Statutes (80)

  Citation	Catchline	Location in Bill Location In Bill Help
  192.0105	Taxpayer rights.
  194.011	Assessment notice; objections to assessments.
  194.013	Filing fees for petitions; disposition; waiver.
  196.011	Annual application required for 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.
  197.603

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