CS/CS/SB 664: Property Taxation [WPSC]
GENERAL BILL by Finance and Tax ; Community Affairs ; Altman ; (CO-INTRODUCERS) Bennett ; Storms
Property Taxation [WPSC]; Tolls the statute of limitations relating to proceedings involving tax lien certificates or tax deeds by the period of an intervening bankruptcy. Revises provisions relating to applications for tax deeds. Provides that the authority of the governing body of a county or municipality to grant certain 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 Senate - Died on Calendar, companion bill(s) passed, see CS/SB 1752 (Ch. 2010-147)
Bill Text: Web Page | PDF
Last Action: 4/30/2010 Senate - Died on Calendar, companion bill(s) passed, see CS/SB 1752 (Ch. 2010-147)
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 11/10/2009 | Senate |
• Filed |
| 12/17/2009 | Senate |
• Referred to Community Affairs; Finance and Tax; Policy & Steering Committee on Ways and Means |
| 3/1/2010 | Senate |
• On Committee agenda-- Community Affairs, 03/04/10, 1:00 pm, 412-K |
| 3/2/2010 | Senate |
• Introduced, referred to Community Affairs; Finance and Tax; Policy & Steering Committee on Ways and Means -SJ 00051; On Committee agenda-- Community Affairs, 03/04/10, 1:00 pm, 412-K |
| 3/4/2010 | Senate |
• CS by Community Affairs; YEAS 11 NAYS 0 -SJ 00190; CS read 1st time on 03/11/10 -SJ 00237 |
| 3/8/2010 | Senate |
• Pending reference review under Rule 4.7(2) - (Committee Substitute); Now in Finance and Tax -SJ 00190 |
| 3/11/2010 | Senate |
• On Committee agenda-- Finance and Tax, 03/16/10, 9:00 am, 301-S |
| 3/16/2010 | Senate |
• CS/CS by Finance and Tax; YEAS 5 NAYS 0 -SJ 00270; CS read 1st time on 03/18/10 -SJ 00271 |
| 3/17/2010 | Senate |
• Pending reference review under Rule 4.7(2) - (Committee Substitute) |
| 3/22/2010 | Senate |
• Now in Policy & Steering Committee on Ways and Means -SJ 00270 |
| 4/21/2010 | Senate |
• Withdrawn from Policy & Steering Committee on Ways and Means -SJ 00702; Placed on Calendar, on 2nd reading |
| 4/30/2010 | Senate |
• Died on Calendar, companion bill(s) passed, see CS/SB 1752 (Ch. 2010-147) |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| H 265 (c1) | Property Taxation | Ambler | Similar | Last Action: 4/30/2010 H Died in Finance & Tax Council, 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 |
|---|---|---|
| S 664 Filed | 11/15/2009 1:20 AM | Web Page | PDF |
| S 664 c1 | 3/8/2010 12:02 PM | Web Page | PDF |
| S 664 c2 | 3/17/2010 9:55 AM | Web Page | PDF |
Committee Amendments
| Amendment | Sponsor | Filed | Last Committee Action | Format |
|---|---|---|---|---|
|
874480 - Amendment |
Community Affairs (Altman) |
3/3/2010 2:22 PM |
Replaced by Committee Substitute
3/4/2010 |
| Amendment | Sponsor | Filed | Last Committee Action | Format |
|---|---|---|---|---|
|
405248 - Amendment |
Finance and Tax (Altman) |
3/15/2010 9:06 AM |
||
625768 - Substitute Amendment (405248) |
Finance and Tax (Altman) |
3/15/2010 3:18 PM |
Replaced by Committee Substitute
3/16/2010 |
Floor Amendments
No Floor Amendments Available
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | S 664 | Community Affairs (Post-Meeting) | ||
| Bill Analysis | S 664 | Finance and Tax (Post-Meeting) |
Vote History - Committee
| Version | Committee | Date | Result |
|---|---|---|---|
| S 664 Filed | Community Affairs | 3/4/2010 1:00 PM | 11 Yeas - 0 Nays |
| S 664 c1 | Finance and Tax | 3/16/2010 9:00 AM | 5 Yeas - 0 Nays |
Vote History - Floor
No Vote History AvailableCitations - Statutes (82)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 95.051 | When limitations tolled. | |
| 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. | |
| 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. | |
| 197.402 | 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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