SB 2042: Administration of Property Tax
GENERAL BILL by Budget Subcommittee on Finance and Tax ; (CO-INTRODUCERS) Alexander ; Bogdanoff
Administration of Property Tax; Repeals provisions relating to the Property Tax Administration Task Force. Revises provisions requiring that certain information be included on the real property assessment roll following a transfer of ownership. Revises provisions requiring that a property appraiser file an appeal of a decision by the value adjustment board within a specified period. Clarifies provisions allowing a taxpayer to file an application for homestead assessment in the year following eligibility, etc.
Last Action: 5/7/2011 Senate - Died in Budget Subcommittee on Finance and Tax
Bill Text: Web Page | PDF
- Community Affairs (CA)
- Budget Subcommittee on Finance and Tax (BFT)
- Budget (BC)
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Bill History
Date Chamber Action 3/17/2011 Senate • SPB 7070 submitted as a committee bill (SB 2042) by Budget Subcommittee on Finance and Tax
• Filed
3/22/2011 Senate • Referred to Community Affairs; Budget -SJ 274
3/23/2011 Senate • On Committee agenda-- Community Affairs, 03/28/11, 1:00 pm, 412 Knott Building
• Introduced -SJ 273
3/28/2011 Senate • Favorable by Community Affairs; YEAS 9 NAYS 0 -SJ 299
• Now in Budget -SJ 299
4/1/2011 Senate • Subreferred to Budget Subcommittee on Finance and Tax -SJ 338
• Now in Budget Subcommittee on Finance and Tax
• On Committee agenda-- Budget Subcommittee on Finance and Tax, 04/06/11, 8:00 am, 301 Senate Office Building --Not Considered
4/8/2011 Senate • On Committee agenda-- Budget Subcommittee on Finance and Tax, 04/13/11, 9:15 am, 301 Senate Office Building --Not Considered
5/7/2011 Senate • Indefinitely postponed and withdrawn from consideration
• Died in Budget Subcommittee on Finance and Tax
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SB 2042, Original Filed Version (Current Bill Version) Posted 3/17/2011 at 3:16 PM
Bill Text: Web Page | PDF Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 531 (c2) Residential/Nonhomestead Real Property Assessment Frishe Compare Last Action: 5/7/2011 S Died in Messages
Location: In messages from HouseProposed Committee Substitutes (1)
PCS and Amendments Sponsor Filed Last Committee Action Format 563296 - Proposed Committee Substitute Budget Subcommittee on Finance and Tax 4/11/2011
11:59 AMWeb Page
PDF761308 - Amendment (563296)
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(Altman)4/12/2011
3:04 PMWeb Page
PDF230360 - Amendment (563296)
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(Bogdanoff)4/12/2011
8:52 AMWeb Page
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(Bogdanoff)4/12/2011
2:28 PMWeb Page
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(Bogdanoff)4/12/2011
2:28 PMWeb Page
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(Bogdanoff)4/12/2011
8:14 AMWeb Page
PDFCommittee Amendments (12)
Amendment Sponsor Filed Last Committee Action Format 766148 - Amendment
Before line 126 insert:Budget Subcommittee on Finance and Tax
(Bogdanoff)4/5/2011
3:05 PMWithdrawn
4/12/2011Web Page
PDF972616 - Amendment
Delete lines 160 - 183 and insert:Budget Subcommittee on Finance and Tax
(Altman)4/4/2011
7:26 PMWithdrawn
4/12/2011Web Page
PDF619602 - Amendment
Delete lines 184 - 231.Budget Subcommittee on Finance and Tax
(Bogdanoff)4/4/2011
12:14 PMWithdrawn
4/4/2011Web Page
PDF126584 - Amendment
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(Bogdanoff)4/4/2011
7:00 PMWithdrawn
4/12/2011Web Page
PDF869834 - Amendment
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(Bogdanoff)4/4/2011
12:14 PMWithdrawn
4/12/2011Web Page
PDF426866 - Amendment
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(Bogdanoff)4/4/2011
6:18 PMWithdrawn
4/12/2011Web Page
PDF118524 - Amendment
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(Bogdanoff)4/4/2011
5:24 PMWithdrawn
4/12/2011Web Page
PDF191694 - Amendment
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(Bogdanoff)4/4/2011
3:50 PMWithdrawn
4/12/2011Web Page
PDF900886 - Amendment
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(Bogdanoff)4/4/2011
4:24 PMWithdrawn
4/12/2011Web Page
PDF185704 - Substitute Amendment (900886)
Delete line 707 and insert:Budget Subcommittee on Finance and Tax
(Bogdanoff)4/5/2011
1:16 PMWithdrawn
4/12/2011Web Page
PDF538026 - Amendment
Delete lines 795 - 1005 and insert:Budget Subcommittee on Finance and Tax
(Bogdanoff)4/4/2011
3:50 PMWithdrawn
4/12/2011Web Page
PDF262358 - Amendment
Delete lines 1102 - 1116.Budget Subcommittee on Finance and Tax
(Bogdanoff)4/4/2011
3:50 PMWithdrawn
4/12/2011Web Page
PDFCommittee Votes (1)
Date Committee Result 3/28/2011 1:00 PM Community Affairs 9 Yeas - 0 Nays Citations - Statutes (37)
Citation Catchline Location in Bill Location In Bill Help 192.001 Definitions. Page 5 (pdf) 192.117 Property Tax Administration Task Force. Page 6 (pdf) 193.114 Preparation of assessment rolls. Page 6 (pdf) 193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls. Page 7 (pdf) 193.155 Homestead assessments. Page 7 (pdf) 193.1554 Assessment of nonhomestead residential property. Page 9 (pdf) 193.1555 Assessment of certain residential and nonresidential real property. Page 10 (pdf) 193.501 Assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted. Page 11 (pdf) 193.503 Classification and assessment of historic property used for commercial or certain nonprofit purposes. Page 11 (pdf) 193.505 Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted. Page 11 (pdf) 194.011 Assessment notice; objections to assessments. Page 12 (pdf) 194.032 Hearing purposes; timetable. Page 13 (pdf) 194.034 Hearing procedures; rules. Page 14 (pdf) 194.035 Special magistrates; property evaluators. Page 15 (pdf) 194.037 Disclosure of tax impact. Page 17 (pdf) 194.171 Circuit court to have original jurisdiction in tax cases. Page 19 (pdf) 195.096 Review of assessment rolls. Page 20 (pdf) 195.0985 Annual ratio studies; publication. Page 23 (pdf) 195.099 Periodic review. Page 23 (pdf) 196.031 Exemption of homesteads. Page 24 (pdf) 196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans. Page 25 (pdf) 196.082 Discounts for disabled veterans. Page 25 (pdf) 196.091 Exemption for disabled veterans confined to wheelchairs. Page 25 (pdf) 196.101 Exemption for totally and permanently disabled persons. Page 26 (pdf) 196.121 Homestead exemptions; forms. Page 26 (pdf) 196.202 Property of widows, widowers, blind persons, and persons totally and permanently disabled. Page 26 (pdf) 196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability. Page 27 (pdf) 197.122 Lien of taxes; dates; application. Page 28 (pdf) 197.182 Department of Revenue to pass upon and order refunds. Page 29 (pdf) 197.2301 Payment of taxes prior to certified roll procedure. Page 35 (pdf) 197.253 Homestead tax deferral; application. Page 35 (pdf) 197.3041 Tax deferral for recreational and commercial working waterfronts; application. Page 36 (pdf) 197.3073 Deferral application. Page 37 (pdf) 197.323 Extension of roll during adjustment board hearings. Page 39 (pdf) 200.065 Method of fixing millage. Page 39 (pdf) 218.12 Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties. Page 43 (pdf) 218.125 Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties. Page 44 (pdf)