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.
Effective Date: upon becoming a law, except as otherwise provided
Last Action: 5/7/2011 Senate - Died in Budget Subcommittee on Finance and Tax
Bill Text: Web Page | PDF
Last Action: 5/7/2011 Senate - Died in Budget Subcommittee on Finance and Tax
Bill Text: Web Page | PDF
Senate Committee References:
- Community Affairs (CA)
- Budget Subcommittee on Finance and Tax (BFT)
- Budget (BC)
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• Indefinitely postponed and withdrawn from consideration • Died in Budget Subcommittee on Finance and Tax |
Related Bills
| 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 House |
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Proposed Committee Substitutes
| PCS and Amendments | Sponsor | Filed | Last Committee Action | Format |
|---|---|---|---|---|
| 563296 - Proposed Committee Substitute | Budget Subcommittee on Finance and Tax | 4/11/2011 11:59 AM |
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Web Page |
761308 - Amendment (563296) Between lines 210 and 211 insert: |
Budget Subcommittee on Finance and Tax (Altman) |
4/12/2011 3:04 PM |
Web Page
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230360 - Amendment (563296) Delete lines 232 - 264. |
Budget Subcommittee on Finance and Tax (Bogdanoff) |
4/12/2011 8:52 AM |
Web Page
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315320 - Amendment (563296) Delete line 849 and insert: |
Budget Subcommittee on Finance and Tax (Bogdanoff) |
4/12/2011 2:28 PM |
Web Page
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632054 - Amendment (563296) Delete lines 920 - 923 and insert: |
Budget Subcommittee on Finance and Tax (Bogdanoff) |
4/12/2011 2:28 PM |
Web Page
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872616 - Amendment (563296) Delete lines 1013 - 1026 and insert: |
Budget Subcommittee on Finance and Tax (Bogdanoff) |
4/12/2011 8:14 AM |
Web Page
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Amendments to Proposed Committee Substitutes (PCSs) are located on the PCS tab.
Committee Amendments
| Amendment | Sponsor | Filed | Last Committee Action | Format |
|---|---|---|---|---|
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766148 - Amendment Before line 126 insert: |
Budget Subcommittee on Finance and Tax (Bogdanoff) |
4/5/2011 3:05 PM |
Withdrawn
4/12/2011 |
Web Page
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972616 - Amendment Delete lines 160 - 183 and insert: |
Budget Subcommittee on Finance and Tax (Altman) |
4/4/2011 7:26 PM |
Withdrawn
4/12/2011 |
Web Page
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619602 - Amendment Delete lines 184 - 231. |
Budget Subcommittee on Finance and Tax (Bogdanoff) |
4/4/2011 12:14 PM |
Withdrawn
4/4/2011 |
Web Page
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126584 - Amendment Delete lines 184 - 231 and insert: |
Budget Subcommittee on Finance and Tax (Bogdanoff) |
4/4/2011 7:00 PM |
Withdrawn
4/12/2011 |
Web Page
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869834 - Amendment Delete line 265 and insert: |
Budget Subcommittee on Finance and Tax (Bogdanoff) |
4/4/2011 12:14 PM |
Withdrawn
4/12/2011 |
Web Page
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426866 - Amendment Delete lines 347 - 481 and insert: |
Budget Subcommittee on Finance and Tax (Bogdanoff) |
4/4/2011 6:18 PM |
Withdrawn
4/12/2011 |
Web Page
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118524 - Amendment Delete lines 547 - 550 and insert: |
Budget Subcommittee on Finance and Tax (Bogdanoff) |
4/4/2011 5:24 PM |
Withdrawn
4/12/2011 |
Web Page
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191694 - Amendment Delete lines 674 - 696 and insert: |
Budget Subcommittee on Finance and Tax (Bogdanoff) |
4/4/2011 3:50 PM |
Withdrawn
4/12/2011 |
Web Page
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900886 - Amendment Delete line 707 and insert: |
Budget Subcommittee on Finance and Tax (Bogdanoff) |
4/4/2011 4:24 PM |
Withdrawn
4/12/2011 |
Web Page
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185704 - Substitute Amendment (900886) Delete line 707 and insert: |
Budget Subcommittee on Finance and Tax (Bogdanoff) |
4/5/2011 1:16 PM |
Withdrawn
4/12/2011 |
Web Page
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538026 - Amendment Delete lines 795 - 1005 and insert: |
Budget Subcommittee on Finance and Tax (Bogdanoff) |
4/4/2011 3:50 PM |
Withdrawn
4/12/2011 |
Web Page
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262358 - Amendment Delete lines 1102 - 1116. |
Budget Subcommittee on Finance and Tax (Bogdanoff) |
4/4/2011 3:50 PM |
Withdrawn
4/12/2011 |
Web Page
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Floor Amendments
No Floor Amendments Available
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | S 2042 | Community Affairs (Pre-Meeting) | 3/25/2011 2:40 PM | |
| Bill Analysis | S 2042 | Community Affairs (Post-Meeting) | 3/28/2011 3:52 PM | |
| Bill Analysis | S 2042 | Budget Subcommittee on Finance and Tax (Pre-Meeting) | 4/4/2011 8:55 AM | |
| Bill Analysis | S 2042 (PCS 563296) | Budget Subcommittee on Finance and Tax (Post-Meeting) | 4/11/2011 5:33 PM |
Vote History - Committee
| Version | Committee | Date | Result |
|---|---|---|---|
| S 2042 Filed | Community Affairs | 3/28/2011 1:00 PM | 9 Yeas - 0 Nays |
Vote History - Floor
No Vote History AvailableCitations - 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) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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