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Glossary of Legislative Terms

CS/CS/SB 1256: Administration of Property Taxes

GENERAL BILL by Budget ; Budget Subcommittee on Finance and Tax ; Budget Subcommittee on Finance and Tax

Administration of Property Taxes; Revising the definitions of the terms “assessed value of property” and “complete submission of the rolls”; providing that a taxpayer has a right to have a hearing before the value adjustment board rescheduled if the hearing is not commenced within a certain period after the scheduled time; limiting the review of changes in the assessed value of real property resulting from an informal conference with the taxpayer to a review by the Department of Revenue or a designated entity; deleting provisions requiring that the tax collector report amounts of deferred tax liability to the Department of Revenue; authorizing servicemembers who receive a homestead exemption and who are deployed in certain military operations to receive an additional ad valorem tax exemption, etc.

Effective Date: except as otherwise expressly provided in this act, this act shall take effect upon becoming a law
 Last Action: 3/9/2012 Senate - Laid on Table, companion bill(s) passed, see CS/HB 7097 (Ch. 2012-193), CS/CS/SB 922 (Ch. 2012-159) -SJ 1329
Bill Text: Web Page | PDF
Senate Committee References:
  1. Budget Subcommittee on Finance and Tax (BFT)
  2. Budget (BC)

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  • Bill History

    Date Chamber Action
    12/13/2011 Senate • SPB 7036 submitted as a committee bill (SB 1256) by Budget Subcommittee on Finance and Tax
    • Filed
    1/11/2012 Senate • Referred to Budget; Rules -SJ 139
    1/13/2012 Senate • Subreferred to Budget Subcommittee on Finance and Tax -SJ 161
    • Now in Budget Subcommittee on Finance and Tax
    • Introduced -SJ 139
    1/19/2012 Senate • On Committee agenda-- Budget Subcommittee on Finance and Tax, 01/24/12, 1:00 pm, 301 Senate Office Building
    1/24/2012 Senate • CS by Budget Subcommittee on Finance and Tax; YEAS 4 NAYS 0 -SJ 280
    1/25/2012 Senate • Now in Budget -SJ 280
    1/27/2012 Senate • CS by Budget Subcommittee on Finance and Tax read 1st time -SJ 288
    2/23/2012 Senate • On Committee agenda-- Budget, 02/28/12, 4:30 pm, 412 Knott Building --Not Considered
    2/28/2012 Senate • On Committee agenda-- Budget, 02/29/12, 2:00 pm, 412 Knott Building
    2/29/2012 Senate • CS/CS by Budget; YEAS 18 NAYS 0 -SJ 805
    3/3/2012 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
    3/5/2012 Senate • Now in Rules -SJ 805
    • CS/CS by Budget read 1st time -SJ 807
    3/7/2012 Senate • Withdrawn from Rules -SJ 907
    • Placed on Calendar, on 2nd reading -SJ 907
    • Placed on Special Order Calendar, 03/09/12
    3/9/2012 Senate • Read 2nd time -SJ 1328
    • Substituted CS/HB 7097 -SJ 1329
    • Laid on Table, companion bill(s) passed, see CS/HB 7097 (Ch. 2012-193), CS/CS/SB 922 (Ch. 2012-159) -SJ 1329

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  • CS/CS/SB 1256, Committee Substitute 2 (Current Bill Version) Posted 3/3/2012 at 11:07 AM

    Bill Text:   Web Page | PDF
    Analyses:   Budget (Post-Meeting) 3/5/2012 (pdf)

    Related Bills (5)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 977 (c2) Military Support Nelson Compare Last Action: 3/6/2012 H Laid on Table, companion bill(s) passed, see CS/CS/SB 922 (Ch. 2012-159), CS/HB 45 (Ch. 2012-162), CS/CS/CS/HB 599 (Ch. 2012-174), CS/CS/HB 1223 (Ch. 2012-181), CS/HB 7039 (Ch. 2012-228), CS/HB 7041 (Ch. 2012-96), HB 7075 (Ch. 2012-98), CS/HB 7081 (Ch. 2012-99), CS/HB 7097 (Ch. 2012-193), SB 276 (Ch. 2012-199) -HJ 1118
    Location: Laid on Table     		Track This Bill
    H 7097 (er) Administration of Property Taxes Finance and Tax Committee Compare Last Action: 4/30/2012 Chapter No. 2012-193, companion bill(s) passed, see CS/CS/SB 922 (Ch. 2012-159)
    Location: Became Law     		Track This Bill
    H 7113 Additional Ad Valorem Tax Exemption for Deployed Servicemembers Finance and Tax Committee Compare Last Action: 3/9/2012 S Died in Messages, companion bill(s) passed, see CS/HB 7097 (Ch. 2012-193), CS/CS/SB 922 (Ch. 2012-159)
    Location: In messages from House     		Track This Bill
    S 156 (c1) Assessment of Residential and Nonhomestead Real Property Latvala Compare Last Action: 3/9/2012 S Died in Budget Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 7097 (Ch. 2012-193)
    Location: In committee/council (BFT)     		Track This Bill
    S 922 (er) Military Support Bennett Compare Last Action: 4/29/2012 Chapter No. 2012-159, companion bill(s) passed, see CS/HB 45 (Ch. 2012-162), CS/CS/CS/HB 599 (Ch. 2012-174), CS/CS/HB 1223 (Ch. 2012-181), CS/HB 7039 (Ch. 2012-228), HB 7075 (Ch. 2012-98), CS/HB 7081 (Ch. 2012-99), CS/HB 7097 (Ch. 2012-193), SB 276 (Ch. 2012-199)
    Location: Became Law     		Track This Bill

    Floor Amendments (5)

    Amendment Sponsor Filed Last Floor Action Format
    622322 - Amendment
    Between lines 565 and 566 insert:     		Evers 3/8/2012
    4:57 PM     		Senate: Withdrawn
    3/9/2012     		Web Page
    PDF
    425514 - Amendment
    Delete lines 772 - 774 and insert:     		Bogdanoff 3/8/2012
    11:16 AM     		Senate: Withdrawn
    3/9/2012     		Web Page
    PDF
    295652 - Amendment
    Delete lines 772 - 774 and insert:     		Bogdanoff 3/9/2012
    12:25 PM
    (Late Filed)     		Senate: Withdrawn
    3/9/2012     		Web Page
    PDF
    698908 - Amendment
    Between lines 903 and 904 insert:     		Evers 3/8/2012
    4:57 PM     		Senate: Withdrawn
    3/9/2012     		Web Page
    PDF
    463076 - Amendment
    Between lines 995 and 996 insert:     		Norman 3/8/2012
    8:35 PM
    (Late Filed)     		Senate: Withdrawn
    3/9/2012     		Web Page
    PDF

    Citations - Statutes (30)

    Citation Catchline Location in Bill Location In Bill Help
    192.001 Definitions. Page 5 (pdf)
    192.0105 Taxpayer rights. Page 7 (pdf)
    192.117 Property Tax Administration Task Force. Page 8 (pdf)
    193.114 Preparation of assessment rolls. Page 8 (pdf)
    193.1554 Assessment of nonhomestead residential property. Page 9 (pdf)
    193.1555 Assessment of certain residential and nonresidential real property. Page 11 (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 12 (pdf)
    193.503 Classification and assessment of historic property used for commercial or certain nonprofit purposes. Page 13 (pdf)
    193.505 Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted. Page 13 (pdf)
    194.032 Hearing purposes; timetable. Page 13 (pdf)
    194.034 Hearing procedures; rules. Page 15 (pdf)
    195.072 Cooperation of other agencies of state government. Page 16 (pdf)
    195.096 Review of assessment rolls. Page 16 (pdf)
    195.0985 Annual ratio studies; publication. Page 19 (pdf)
    195.099 Periodic review. Page 20 (pdf)
    196.031 Exemption of homesteads. Page 20 (pdf)
    196.061 Rental of homestead to constitute abandonment. Page 21 (pdf)
    196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans. Page 22 (pdf)
    196.082 Discounts for disabled veterans. Page 22 (pdf)
    196.091 Exemption for disabled veterans confined to wheelchairs. Page 22 (pdf)
    196.101 Exemption for totally and permanently disabled persons. Page 23 (pdf)
    196.121 Homestead exemptions; forms. Page 23 (pdf)
    196.173 Exemption for deployed servicemembers. Page 24 (pdf)
    196.199 Government property exemption. Page 24 (pdf)
    196.202 Property of widows, widowers, blind persons, and persons totally and permanently disabled. Page 25 (pdf)
    196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability. Page 26 (pdf)
    197.332 Duties of tax collectors; branch offices. Page 27 (pdf)
    200.065 Method of fixing millage. Page 27 (pdf)
    218.12 Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties. Page 32 (pdf)
    218.125 Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties. Page 33 (pdf)

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  • CS/SB 1256, Committee Substitute 1 Posted 1/25/2012 at 8:06 AM

    Bill Text:   Web Page | PDF
    Analyses:   Budget Subcommittee on Finance and Tax (Post-Meeting) 2/9/2012 (pdf)
    Budget (Pre-Meeting) 2/27/2012 (pdf)

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 7097 (e2) Administration of Property Taxes Finance and Tax Committee Compare Last Action: 4/30/2012 Chapter No. 2012-193, companion bill(s) passed, see CS/CS/SB 922 (Ch. 2012-159)
    Location: Became Law     		Track This Bill
    S 156 (c1) Assessment of Residential and Nonhomestead Real Property Latvala Compare Last Action: 3/9/2012 S Died in Budget Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 7097 (Ch. 2012-193)
    Location: In committee/council (BFT)     		Track This Bill

    Committee Amendments (14)

    Amendment Sponsor Filed Last Committee Action Format
    727222 - Amendment
    Delete line 147 and insert:     		Budget
    (Norman)     		2/27/2012
    1:00 PM     		Replaced by Committee Substitute
    3/2/2012     		Web Page
    PDF
    274206 - Amendment
    Delete line 211 and insert:     		Budget
    (Norman)     		2/27/2012
    1:00 PM     		Replaced by Committee Substitute
    3/2/2012     		Web Page
    PDF
    430154 - Amendment
    Delete lines 225 - 229 and insert:     		Budget
    (Bennett)     		2/28/2012
    9:20 AM     		Replaced by Substitute Amendment
    3/2/2012     		Web Page
    PDF
    hierarchy 504124 - Substitute Amendment (430154)
    Delete lines 225 - 229 and insert:     		Budget
    (Altman)     		2/29/2012
    11:46 AM     		Replaced by Committee Substitute
    3/2/2012     		Web Page
    PDF
    189614 - Amendment
    Delete lines 270 - 278 and insert:     		Budget
    (Norman)     		2/27/2012
    1:01 PM     		Replaced by Committee Substitute
    3/2/2012     		Web Page
    PDF
    663754 - Amendment
    Between lines 326 and 327 insert:     		Budget
    (Altman)     		2/27/2012
    4:07 PM     		Withdrawn
    3/2/2012     		Web Page
    PDF
    337722 - Amendment
    Delete lines 343 - 346 and insert:     		Budget
    (Altman)     		2/27/2012
    4:07 PM     		Withdrawn
    3/2/2012     		Web Page
    PDF
    968486 - Amendment
    Delete lines 544 - 545 and insert:     		Budget
    (Norman)     		2/27/2012
    1:01 PM     		Replaced by Committee Substitute
    3/2/2012     		Web Page
    PDF
    460970 - Amendment
    Between lines 642 and 643 insert:     		Budget
    (Benacquisto)     		2/27/2012
    1:00 PM     		Withdrawn
    3/2/2012     		Web Page
    PDF
    688732 - Amendment
    Between lines 642 and 643 insert:     		Budget
    (Norman)     		2/27/2012
    1:01 PM     		Replaced by Committee Substitute
    3/2/2012     		Web Page
    PDF
    868778 - Amendment
    Between lines 642 and 643 insert:     		Budget
    (Altman)     		2/27/2012
    4:07 PM     		Withdrawn
    3/2/2012     		Web Page
    PDF
    967692 - Amendment
    Between lines 642 and 643 insert:     		Budget
    (Benacquisto)     		2/27/2012
    7:20 PM     		Replaced by Committee Substitute
    3/2/2012     		Web Page
    PDF
    593480 - Amendment
    Between lines 695 and 696 insert:     		Budget
    (Bogdanoff)     		2/28/2012
    1:18 PM     		Replaced by Substitute Amendment
    3/2/2012     		Web Page
    PDF
    hierarchy 715646 - Substitute Amendment (593480)
    Between lines 695 and 696 insert:     		Budget
    (Bogdanoff)     		2/28/2012
    3:50 PM     		Replaced by Committee Substitute
    3/2/2012     		Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    2/29/2012 2:00 PM Budget 18 Yeas - 0 Nays

    Citations - Statutes (26)

    Citation Catchline Location in Bill Location In Bill Help
    192.001 Definitions. Page 5 (pdf)
    192.0105 Taxpayer rights. Page 6 (pdf)
    192.117 Property Tax Administration Task Force. Page 7 (pdf)
    193.114 Preparation of assessment rolls. 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 12 (pdf)
    193.503 Classification and assessment of historic property used for commercial or certain nonprofit purposes. Page 12 (pdf)
    193.505 Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted. Page 13 (pdf)
    194.032 Hearing purposes; timetable. Page 13 (pdf)
    194.034 Hearing procedures; rules. Page 14 (pdf)
    195.096 Review of assessment rolls. Page 15 (pdf)
    195.0985 Annual ratio studies; publication. Page 19 (pdf)
    195.099 Periodic review. Page 19 (pdf)
    196.031 Exemption of homesteads. Page 19 (pdf)
    196.061 Rental of homestead to constitute abandonment. Page 20 (pdf)
    196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans. Page 21 (pdf)
    196.082 Discounts for disabled veterans. Page 21 (pdf)
    196.091 Exemption for disabled veterans confined to wheelchairs. Page 22 (pdf)
    196.101 Exemption for totally and permanently disabled persons. Page 22 (pdf)
    196.121 Homestead exemptions; forms. Page 22 (pdf)
    196.202 Property of widows, widowers, blind persons, and persons totally and permanently disabled. Page 23 (pdf)
    196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability. Page 23 (pdf)
    200.065 Method of fixing millage. Page 25 (pdf)
    218.12 Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties. Page 29 (pdf)
    218.125 Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties. Page 30 (pdf)

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  • SB 1256, Original Filed Version Posted 12/13/2011 at 8:38 AM

    Bill Text:   Web Page | PDF
    Analyses:   Budget Subcommittee on Finance and Tax (Pre-Meeting) 1/23/2012 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 156 (c1) Assessment of Residential and Nonhomestead Real Property Latvala Compare Last Action: 3/9/2012 S Died in Budget Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 7097 (Ch. 2012-193)
    Location: In committee/council (BFT)     		Track This Bill

    Committee Amendments (2)

    Amendment Sponsor Filed Last Committee Action Format
    512326 - Amendment
    Between lines 212 and 213 insert:     		Budget Subcommittee on Finance and Tax
    (Altman)     		1/23/2012
    12:52 PM     		Replaced by Committee Substitute
    1/24/2012     		Web Page
    PDF
    529392 - Amendment
    Between lines 535 and 536 insert:     		Budget Subcommittee on Finance and Tax
    (Altman)     		1/23/2012
    12:33 PM     		Replaced by Committee Substitute
    1/24/2012     		Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    1/24/2012 1:00 PM Budget Subcommittee on Finance and Tax 4 Yeas - 0 Nays

    Citations - Statutes (25)

    Citation Catchline Location in Bill Location In Bill Help
    192.001 Definitions. Page 5 (pdf)
    192.0105 Taxpayer rights. Page 6 (pdf)
    192.117 Property Tax Administration Task Force. Page 7 (pdf)
    193.114 Preparation of assessment rolls. Page 7 (pdf)
    193.1554 Assessment of nonhomestead residential property. Page 8 (pdf)
    193.1555 Assessment of certain residential and nonresidential real property. Page 9 (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 12 (pdf)
    194.032 Hearing purposes; timetable. Page 12 (pdf)
    194.034 Hearing procedures; rules. Page 13 (pdf)
    195.096 Review of assessment rolls. Page 14 (pdf)
    195.0985 Annual ratio studies; publication. Page 18 (pdf)
    195.099 Periodic review. Page 18 (pdf)
    196.031 Exemption of homesteads. Page 18 (pdf)
    196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans. Page 19 (pdf)
    196.082 Discounts for disabled veterans. Page 19 (pdf)
    196.091 Exemption for disabled veterans confined to wheelchairs. Page 20 (pdf)
    196.101 Exemption for totally and permanently disabled persons. Page 20 (pdf)
    196.121 Homestead exemptions; forms. Page 21 (pdf)
    196.202 Property of widows, widowers, blind persons, and persons totally and permanently disabled. Page 21 (pdf)
    196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability. Page 22 (pdf)
    200.065 Method of fixing millage. Page 23 (pdf)
    218.12 Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties. Page 27 (pdf)
    218.125 Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties. Page 28 (pdf)

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