CS/HB 355: Property Taxation
GENERAL BILL by Finance and Tax Committee ; O'Toole ; (CO-INTRODUCERS) Baxley ; Bernard ; Boyd ; Brodeur ; Broxson ; Caldwell ; Davis ; Drake ; Ford ; Hooper ; Horner ; Julien ; Mayfield ; McBurney ; Nehr ; Nelson ; Passidomo ; Pilon ; Porter ; Randolph ; Renuart ; Tobia ; Trujillo ; Van Zant ; Weinstein ; Williams, T.
Property Taxation; Tolls expiration period of tax certificate & statute of limitations relating to proceedings involving tax lien certificates or tax deeds during period of intervening bankruptcy; revises, updates, & consolidates provisions of ch. 197, F.S., relating to definitions, tax collectors, lien of taxes, returns & assessments, unpaid or omitted taxes, discounts, interest rates, DOR responsibilities, tax bills, judicial sales, prepayment of taxes, etc.
Last Action: 5/3/2011 House - Laid on Table, companion bill(s) passed, see CS/SB 478 (Ch. 2011-151) -HJ 1101
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 1/24/2011 | House |
• Filed |
| 2/7/2011 | House |
• Referred to Finance and Tax Committee; Community and Military Affairs Subcommittee; Economic Affairs Committee -HJ 35 |
| 3/8/2011 | House |
• Introduced -HJ 35 |
| 3/15/2011 | House |
• On Committee agenda-- Finance and Tax Committee, 03/17/11, 1:00 pm, Reed Hall |
| 3/17/2011 | House |
• CS by Finance and Tax Committee; YEAS 24 NAYS 0 -HJ 266 |
| 3/21/2011 | House |
• Pending review of CS under Rule 7.19(c) • CS by Finance and Tax Committee read 1st time -HJ 263 |
| 3/22/2011 | House |
• Now in Community and Military Affairs Subcommittee -HJ 273 |
| 3/30/2011 | House |
• On Committee agenda-- Community and Military Affairs Subcommittee, 04/01/11, 8:45 am, Webster Hall |
| 4/1/2011 | House |
• Favorable by Community and Military Affairs Subcommittee; YEAS 11 NAYS 0 -HJ 409 |
| 4/4/2011 | House |
• Now in Economic Affairs Committee -HJ 409 |
| 4/8/2011 | House |
• On Committee agenda-- Economic Affairs Committee, 04/12/11, 1:00 pm, Reed Hall |
| 4/12/2011 | House |
• Favorable by- Economic Affairs Committee; YEAS 16 NAYS 0 -HJ 618 |
| 4/13/2011 | House |
• Placed on Calendar -HJ 618 |
| 5/3/2011 | House |
• Laid on Table, companion bill(s) passed, see CS/SB 478 (Ch. 2011-151) -HJ 1101 |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location | Track Bills |
|---|---|---|---|---|---|
| S 478 (er) | Property Taxation | Thrasher | Identical |
Last Action: 6/17/2011 Chapter No. 2011-151
Location: Became Law |
|
| S 382 (c1) | Property Taxation | Bogdanoff | Compare |
Last Action: 5/7/2011 H Died in Messages, companion bill(s) passed, see CS/SB 478 (Ch. 2011-151)
Location: In messages from Senate |
|
Bill Text
| Version | Posted | Format |
|---|---|---|
| H 355 Filed | 1/24/2011 1:07 PM | Web Page | PDF |
| H 355 c1 | 3/21/2011 3:59 PM | Web Page | PDF |
Committee Amendments
Floor Amendments
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | H 355 | Finance and Tax Committee (Post-Meeting) | 7/6/2011 9:29 AM | |
| Bill Analysis | H 355 | Community and Military Affairs Subcommittee (Post-Meeting) | 4/1/2011 4:50 PM | |
| Bill Analysis | H 355 | Economic Affairs Committee (Post-Meeting) | 4/13/2011 2:14 PM |
Vote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (80)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 95.051 | When limitations tolled. | Page 3 (pdf) |
| 192.0105 | Taxpayer rights. | Page 86 (pdf) |
| 194.011 | Assessment notice; objections to assessments. | Page 94 (pdf) |
| 194.013 | Filing fees for petitions; disposition; waiver. | Page 94 (pdf), Page 95 (pdf) |
| 196.011 | Annual application required for exemption. | Page 96 (pdf) |
| 197.102 | Definitions. | Page 5 (pdf) |
| 197.122 | Lien of taxes; dates; application. | Page 6 (pdf) |
| 197.123 | Correcting erroneous returns. | Page 10 (pdf) |
| 197.146 | Page 10 (pdf) | |
| 197.162 | Discounts; amount and time. | Page 10 (pdf) |
| 197.172 | Interest rate; calculation and minimum. | Page 11 (pdf) |
| 197.182 | Department of Revenue to pass upon and order refunds. | Page 12 (pdf) |
| 197.202 | Destruction of 20-year-old tax receipts. | Page 97 (pdf) |
| 197.222 | Prepayment of estimated tax by installment method. | Page 18 (pdf) |
| 197.2301 | Payment of taxes prior to certified roll procedure. | Page 21 (pdf), Page 22 (pdf) |
| 197.242 | Short title. | Page 97 (pdf) |
| 197.2421 | Page 22 (pdf) | |
| 197.2423 | Page 23 (pdf) | |
| 197.2425 | Page 25 (pdf) | |
| 197.243 | Definitions relating to Homestead Property Tax Deferral Act. | Page 28 (pdf) |
| 197.252 | Homestead tax deferral. | Page 28 (pdf) |
| 197.2524 | Page 31 (pdf) | |
| 197.2526 | Page 34 (pdf) | |
| 197.253 | Homestead tax deferral; application. | Page 25 (pdf) |
| 197.254 | Annual notification to taxpayer. | Page 35 (pdf) |
| 197.262 | Deferred payment tax certificates. | Page 36 (pdf) |
| 197.263 | Change in ownership or use of property. | Page 36 (pdf) |
| 197.272 | Prepayment of deferred taxes. | Page 38 (pdf) |
| 197.282 | Distribution of payments. | Page 39 (pdf) |
| 197.292 | Construction. | Page 39 (pdf) |
| 197.301 | Penalties. | Page 40 (pdf) |
| 197.303 | Ad valorem tax deferral for recreational and commercial working waterfront properties. | Page 31 (pdf) |
| 197.304 | Tax deferral for recreational and commercial working waterfronts. | Page 97 (pdf) |
| 197.3041 | Tax deferral for recreational and commercial working waterfronts; application. | Page 97 (pdf) |
| 197.3042 | Deferred payment tax certificates. | Page 97 (pdf) |
| 197.3043 | Change in use or ownership of property. | Page 97 (pdf) |
| 197.3044 | Prepayment of deferred taxes. | Page 97 (pdf) |
| 197.3045 | Distribution of payments. | Page 97 (pdf) |
| 197.3046 | Construction. | Page 97 (pdf) |
| 197.3047 | Penalties. | Page 97 (pdf) |
| 197.307 | Deferrals for ad valorem taxes and non-ad valorem assessments on affordable rental housing property. | Page 97 (pdf) |
| 197.3071 | Eligibility for tax deferral. | Page 34 (pdf) |
| 197.3072 | Deferral for affordable rental housing properties. | Page 97 (pdf) |
| 197.3073 | Deferral application. | Page 97 (pdf) |
| 197.3074 | Deferred payment tax certificates. | Page 97 (pdf) |
| 197.3075 | Change in use or ownership of property. | Page 97 (pdf) |
| 197.3076 | Prepayment of deferred taxes and non-ad valorem assessments. | Page 97 (pdf) |
| 197.3077 | Distribution of payments. | Page 97 (pdf) |
| 197.3078 | Construction. | Page 97 (pdf) |
| 197.3079 | Penalties. | Page 97 (pdf) |
| 197.312 | Payment by mortgagee. | Page 40 (pdf), Page 41 (pdf) |
| 197.322 | Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail. | Page 41 (pdf) |
| 197.332 | Duties of tax collectors. | Page 42 (pdf) |
| 197.343 | Tax notices; additional notice required. | Page 43 (pdf) |
| 197.344 | Lienholders; receipt of notices and delinquent taxes. | Page 45 (pdf) |
| 197.3635 | Combined notice of ad valorem taxes and non-ad valorem assessments; requirements. | Page 46 (pdf) |
| 197.373 | Payment of portion of taxes. | Page 49 (pdf) |
| 197.374 | Partial payment of current year taxes. | Page 96 (pdf) |
| 197.402 | Advertisement of real or personal property with delinquent taxes. | Page 50 (pdf) |
| 197.403 | Publisher to furnish copy of advertisement to tax collector; proof of publication; fees. | Page 51 (pdf) |
| 197.413 | Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors. | Page 51 (pdf) |
| 197.414 | Tax collector to keep record of warrants and levies on tangible personal property. | Page 51 (pdf), Page 52 (pdf) |
| 197.4155 | Delinquent personal property taxes; installment payment program. | Page 52 (pdf) |
| 197.416 | Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions. | Page 54 (pdf) |
| 197.417 | Sale of personal property after seizure. | Page 54 (pdf) |
| 197.432 | Sale of tax certificates for unpaid taxes. | Page 55 (pdf) |
| 197.4325 | Procedure when checks received for payment of taxes or tax certificates are dishonored. | Page 61 (pdf), Page 62 (pdf) |
| 197.442 | Tax collector not to sell certificates on land on which taxes have been paid; penalty. | Page 63 (pdf) |
| 197.443 | Cancellation of void tax certificates; correction of tax certificates; procedure. | Page 63 (pdf) |
| 197.462 | Transfer of tax certificates held by individuals. | Page 66 (pdf) |
| 197.472 | Redemption of tax certificates. | Page 67 (pdf) |
| 197.4725 | Page 69 (pdf) | |
| 197.473 | Disposition of unclaimed redemption moneys. | Page 70 (pdf) |
| 197.482 | Limitation upon lien of tax certificate. | Page 71 (pdf) |
| 197.492 | Errors and insolvencies list. | Page 72 (pdf) |
| 197.502 | Application for obtaining tax deed by holder of tax sale certificate; fees. | Page 72 (pdf), Page 73 (pdf) |
| 197.542 | Sale at public auction. | Page 80 (pdf) |
| 197.582 | Disbursement of proceeds of sale. | Page 83 (pdf) |
| 197.602 | Party recovering land must refund taxes paid and interest. | Page 85 (pdf) |
| 197.603 | Page 96 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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