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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

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  • 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    4/21/2010 Senate • Withdrawn from Policy & Steering Committee on Ways and Means -SJ 00702; Placed on Calendar, on 2nd reading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)

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  • CS/CS/SB 664, Committee Substitute 2 (Current Bill Version) Posted 3/17/2010 at 9:55 AM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Tax (Post-Meeting) (pdf)

    Related Bills (4)

    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)
    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 (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

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  • CS/SB 664, Committee Substitute 1 Posted 3/8/2010 at 12:02 PM

    Bill Text:   Web Page | PDF
    Analyses:   Community Affairs (Post-Meeting) (pdf)

    Committee Amendments (2)

    Amendment Sponsor Filed Last Committee Action Format
    405248 - Amendment
    		Finance and Tax
    (Altman)     		3/15/2010
    9:06 AM     		PDF
    hierarchy 625768 - Substitute Amendment (405248)
    		Finance and Tax
    (Altman)     		3/15/2010
    3:18 PM     		Replaced by Committee Substitute
    3/16/2010     		PDF

    Committee Votes (1)

    Date Committee Result
    3/16/2010 9:00 AM Finance and Tax 5 Yeas - 0 Nays

    Citations - Statutes (81)

    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.
    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

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  • SB 664, Original Filed Version Posted 11/15/2009 at 1:20 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Committee Amendments (1)

    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     		PDF

    Committee Votes (1)

    Date Committee Result
    3/4/2010 1:00 PM Community Affairs 11 Yeas - 0 Nays

    Citations - Statutes (81)

    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.
    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

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