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CS/HB 7097: Administration of Property Taxes

GENERAL BILL by Economic Affairs Committee ; Finance and Tax Committee ; Caldwell ; (CO-INTRODUCERS) Lopez-Cantera

Administration of Property Taxes; Revises definitions of terms "assessed value of property" & "complete submission of the rolls"; provides that taxpayer has right to have hearing before value adjustment board rescheduled if hearing is not commenced within certain period after scheduled time; revises information that must be included on real property assessment roll relating to transfer of ownership of property; limits review of changes in assessed value of real property resulting from informal conference with taxpayer to review by DOR or designated entity; deletes provisions requiring that tax collector report amounts of deferred tax liability to DOR; deletes exception to requirement that value adjustment board render written decision relating to petitioner's failure to make required payment; requires department to provide certain assistance in investigations of property appraisers; clarifies provisions relating to rental of homestead dwelling; authorizes servicemembers who receive homestead exemption & who are deployed in certain military operations to receive additional ad valorem tax exemption.

Effective Date: 4/27/2012
 Last Action: 4/30/2012 - Chapter No. 2012-193, companion bill(s) passed, see CS/CS/SB 922 (Ch. 2012-159)
Bill Text: PDF

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  • Bill History

    Date Chamber Action
    2/6/2012 House • Filed
    • Referred to Economic Affairs Committee -HJ 522
    2/7/2012 House • Introduced -HJ 521
    2/20/2012 House • On Committee agenda-- Economic Affairs Committee, 02/22/12, 9:00 am, Reed Hall
    2/22/2012 House • CS by- Economic Affairs Committee; YEAS 16 NAYS 0 -HJ 816
    2/23/2012 House • Pending review of CS -under Rule 7.19(c)
    • Placed on Calendar -HJ 812
    • CS by Economic Affairs Committee read 1st time -HJ 811
    2/24/2012 House • Placed on Special Order Calendar, 02/28/12
    2/28/2012 House • Read 2nd time -HJ 861
    • Amendment(s) adopted (581585) -HJ 862
    • Amendment(s) failed (473475) -HJ 862
    • Placed on 3rd reading
    2/29/2012 House • Read 3rd time -HJ 915
    • Amendment(s) adopted (472515, 552775) -HJ 916
    • CS passed as amended; YEAS 98 NAYS 17 -HJ 917
    2/29/2012 Senate • In Messages
    3/5/2012 Senate • Received -SJ 865
    • Referred to Budget Subcommittee on Finance and Tax; Budget; Rules -SJ 865
    3/9/2012 Senate • Withdrawn from Budget Subcommittee on Finance and Tax; Budget; Rules -SJ 1329
    • Placed on Calendar, on 2nd reading -SJ 1329
    • Substituted for CS/CS/SB 1256 -SJ 1329
    • Read 2nd time -SJ 1329
    • Amendment(s) adopted (802968) -SJ 1329
    • Read 3rd time -SJ 1336
    • CS passed as amended; YEAS 38 NAYS 1 -SJ 1336
    3/9/2012 House • In returning messages
    • Concurred in 1 amendment(s) (802968) -HJ 1644
    • CS passed as amended; YEAS 110 NAYS 5 -HJ 1651
    • Ordered engrossed, then enrolled -HJ 1651
    4/13/2012 • Signed by Officers and presented to Governor
    4/27/2012 • Approved by Governor
    4/30/2012 • Chapter No. 2012-193, companion bill(s) passed, see CS/CS/SB 922 (Ch. 2012-159)

    Top of SectionTop of Page

  • CS/HB 7097, Enrolled (Current Bill Version) Posted 3/16/2012 at 1:24 PM

    Bill Text:   PDF
    Analyses:   Finance and Tax Committee (Post-Meeting) 3/19/2012 (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 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
    S 1256 (c2) Administration of Property Taxes Budget Subcommittee on Finance and Tax Compare Last Action: 3/9/2012 S Laid on Table, companion bill(s) passed, see CS/HB 7097 (Ch. 2012-193), CS/CS/SB 922 (Ch. 2012-159) -SJ 1329
    Location: Laid on Table     		Track This Bill

    Citations - Statutes (31)

    Citation Catchline Location in Bill Location In Bill Help
    192.001 Definitions. Page 6 (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)
    193.155 Homestead assessments. Page 10 (pdf)
    193.1554 Assessment of nonhomestead residential property. Page 13 (pdf)
    193.1555 Assessment of certain residential and nonresidential real property. Page 14 (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 16 (pdf)
    193.503 Classification and assessment of historic property used for commercial or certain nonprofit purposes. Page 16 (pdf)
    193.505 Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted. Page 17 (pdf)
    194.032 Hearing purposes; timetable. Page 17 (pdf)
    194.034 Hearing procedures; rules. Page 19 (pdf)
    195.072 Cooperation of other agencies of state government. Page 19 (pdf)
    195.096 Review of assessment rolls. Page 20 (pdf)
    195.0985 Annual ratio studies; publication. Page 24 (pdf)
    195.099 Periodic review. Page 24 (pdf)
    196.031 Exemption of homesteads. Page 24 (pdf)
    196.061 Rental of homestead to constitute abandonment. Page 25 (pdf)
    196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans. Page 26 (pdf)
    196.082 Discounts for disabled veterans. Page 26 (pdf)
    196.091 Exemption for disabled veterans confined to wheelchairs. Page 27 (pdf)
    196.101 Exemption for totally and permanently disabled persons. Page 27 (pdf)
    196.121 Homestead exemptions; forms. Page 28 (pdf)
    196.173 Exemption for deployed servicemembers. Page 28 (pdf)
    196.198 Educational property exemption. Page 29 (pdf)
    196.199 Government property exemption. Page 31 (pdf)
    196.202 Property of widows, widowers, blind persons, and persons totally and permanently disabled. Page 31 (pdf)
    196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability. Page 32 (pdf)
    200.065 Method of fixing millage. Page 33 (pdf)
    218.12 Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties. Page 37 (pdf)
    218.125 Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties. Page 38 (pdf)

    Top of SectionTop of Page

  • CS/HB 7097, Engrossed 3 Posted 3/13/2012 at 11:40 AM

    Bill Text:   PDF
    Analyses:   None

    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 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
    S 1256 (c2) Administration of Property Taxes Budget Subcommittee on Finance and Tax Compare Last Action: 3/9/2012 S Laid on Table, companion bill(s) passed, see CS/HB 7097 (Ch. 2012-193), CS/CS/SB 922 (Ch. 2012-159) -SJ 1329
    Location: Laid on Table     		Track This Bill

    Citations - Statutes (31)

    Citation Catchline Location in Bill Location In Bill Help
    192.001 Definitions. Page 6 (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)
    193.155 Homestead assessments. Page 10 (pdf)
    193.1554 Assessment of nonhomestead residential property. Page 13 (pdf)
    193.1555 Assessment of certain residential and nonresidential real property. Page 14 (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 16 (pdf)
    193.503 Classification and assessment of historic property used for commercial or certain nonprofit purposes. Page 16 (pdf)
    193.505 Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted. Page 17 (pdf)
    194.032 Hearing purposes; timetable. Page 17 (pdf)
    194.034 Hearing procedures; rules. Page 19 (pdf)
    195.072 Cooperation of other agencies of state government. Page 19 (pdf)
    195.096 Review of assessment rolls. Page 20 (pdf)
    195.0985 Annual ratio studies; publication. Page 24 (pdf)
    195.099 Periodic review. Page 24 (pdf)
    196.031 Exemption of homesteads. Page 24 (pdf)
    196.061 Rental of homestead to constitute abandonment. Page 25 (pdf)
    196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans. Page 26 (pdf)
    196.082 Discounts for disabled veterans. Page 26 (pdf)
    196.091 Exemption for disabled veterans confined to wheelchairs. Page 27 (pdf)
    196.101 Exemption for totally and permanently disabled persons. Page 27 (pdf)
    196.121 Homestead exemptions; forms. Page 28 (pdf)
    196.173 Exemption for deployed servicemembers. Page 28 (pdf)
    196.198 Educational property exemption. Page 29 (pdf)
    196.199 Government property exemption. Page 31 (pdf)
    196.202 Property of widows, widowers, blind persons, and persons totally and permanently disabled. Page 31 (pdf)
    196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability. Page 32 (pdf)
    200.065 Method of fixing millage. Page 33 (pdf)
    218.12 Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties. Page 37 (pdf)
    218.125 Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties. Page 38 (pdf)

    Top of SectionTop of Page

  • CS/HB 7097, Engrossed 2 Posted 2/29/2012 at 12:34 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (2)

    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
    S 1256 (c2) Administration of Property Taxes Budget Subcommittee on Finance and Tax Compare Last Action: 3/9/2012 S Laid on Table, companion bill(s) passed, see CS/HB 7097 (Ch. 2012-193), CS/CS/SB 922 (Ch. 2012-159) -SJ 1329
    Location: Laid on Table     		Track This Bill

    Floor Amendments (4)

    Amendment Sponsor Filed Last Floor Action Format
    821250 - Amendment
    Between lines 627 and 628 insert:     		Evers 3/8/2012
    4:58 PM     		Senate: Withdrawn
    3/9/2012     		Web Page
    PDF
    961640 - Amendment
    Delete lines 965 - 1022 and insert:     		Evers 3/8/2012
    4:58 PM     		Senate: Withdrawn
    3/9/2012     		Web Page
    PDF
    802968 - Amendment (Delete All)
    Delete everything after the enacting clause and insert:     		Norman 3/9/2012
    1:18 PM
    (Late Filed)     		House: Concur
    3/9/2012     		Web Page
    PDF
    hierarchy 803994 - Amendment to Amendment (802968)
    Between lines 756 and 757 insert:     		Bogdanoff 3/9/2012
    3:38 PM
    (Late Filed)     		Senate: Withdrawn
    3/9/2012     		Web Page
    PDF

    Floor Votes (2)

    Date Chamber Result
    3/9/2012 7:09 PM Senate 38 Yeas - 1 Nays
    3/9/2012 8:52 PM House 110 Yeas - 5 Nays

    Citations - Statutes (29)

    Citation Catchline Location in Bill Location In Bill Help
    192.001 Definitions. Page 6 (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)
    193.155 Homestead assessments. Page 9 (pdf)
    193.1554 Assessment of nonhomestead residential property. Page 12 (pdf)
    193.1555 Assessment of certain residential and nonresidential real property. Page 13 (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 15 (pdf)
    193.503 Classification and assessment of historic property used for commercial or certain nonprofit purposes. Page 16 (pdf)
    193.505 Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted. Page 16 (pdf)
    194.032 Hearing purposes; timetable. Page 16 (pdf)
    194.034 Hearing procedures; rules. Page 18 (pdf)
    195.096 Review of assessment rolls. Page 19 (pdf)
    195.0985 Annual ratio studies; publication. Page 22 (pdf)
    195.099 Periodic review. Page 22 (pdf)
    196.031 Exemption of homesteads. Page 23 (pdf)
    196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans. Page 24 (pdf)
    196.082 Discounts for disabled veterans. Page 24 (pdf)
    196.091 Exemption for disabled veterans confined to wheelchairs. Page 25 (pdf)
    196.101 Exemption for totally and permanently disabled persons. Page 25 (pdf)
    196.121 Homestead exemptions; forms. Page 26 (pdf)
    196.198 Educational property exemption. Page 26 (pdf)
    196.199 Government property exemption. Page 28 (pdf)
    196.202 Property of widows, widowers, blind persons, and persons totally and permanently disabled. Page 29 (pdf)
    196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability. Page 29 (pdf)
    200.065 Method of fixing millage. Page 30 (pdf)
    200.069 Notice of proposed property taxes and non-ad valorem assessments. Page 35 (pdf)
    218.12 Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties. Page 37 (pdf)
    218.125 Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties. Page 38 (pdf)

    Top of SectionTop of Page

  • CS/HB 7097, Engrossed 1 Posted 2/28/2012 at 11:28 AM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (2)

    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
    S 1256 (c1) Administration of Property Taxes Budget Subcommittee on Finance and Tax Compare Last Action: 3/9/2012 S Laid on Table, companion bill(s) passed, see CS/HB 7097 (Ch. 2012-193), CS/CS/SB 922 (Ch. 2012-159) -SJ 1329
    Location: Laid on Table     		Track This Bill

    Floor Amendments (2)

    Amendment Sponsor Filed Last Floor Action Format
    472515 - Amendment
    Between lines 708 and 709, insert:     		Fresen 2/28/2012
    4:18 PM     		House: Adopted
    2/29/2012     		PDF
    552775 - Amendment
    Between lines 956 and 957, insert:     		Caldwell 2/28/2012
    4:48 PM     		House: Adopted
    2/29/2012     		PDF

    Floor Votes (2)

    Date Chamber Result
    2/29/2012 10:31 AM House - Amendment 472515 114 Yeas - 0 Nays
    2/29/2012 10:33 AM House 98 Yeas - 17 Nays

    Citations - Statutes (28)

    Citation Catchline Location in Bill Location In Bill Help
    192.001 Definitions. Page 6 (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)
    193.155 Homestead assessments. Page 9 (pdf)
    193.1554 Assessment of nonhomestead residential property. Page 12 (pdf)
    193.1555 Assessment of certain residential and nonresidential real property. Page 13 (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 15 (pdf)
    193.503 Classification and assessment of historic property used for commercial or certain nonprofit purposes. Page 16 (pdf)
    193.505 Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted. Page 16 (pdf)
    194.032 Hearing purposes; timetable. Page 16 (pdf)
    194.034 Hearing procedures; rules. Page 18 (pdf)
    195.096 Review of assessment rolls. Page 19 (pdf)
    195.0985 Annual ratio studies; publication. Page 22 (pdf)
    195.099 Periodic review. Page 22 (pdf)
    196.031 Exemption of homesteads. Page 23 (pdf)
    196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans. Page 24 (pdf)
    196.082 Discounts for disabled veterans. Page 24 (pdf)
    196.091 Exemption for disabled veterans confined to wheelchairs. Page 25 (pdf)
    196.101 Exemption for totally and permanently disabled persons. Page 25 (pdf)
    196.121 Homestead exemptions; forms. Page 26 (pdf)
    196.199 Government property exemption. 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)
    200.065 Method of fixing millage. Page 28 (pdf)
    200.069 Notice of proposed property taxes and non-ad valorem assessments. Page 33 (pdf)
    218.12 Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties. Page 35 (pdf)
    218.125 Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties. Page 36 (pdf)

    Top of SectionTop of Page

  • CS/HB 7097, Committee Substitute 1 Posted 2/23/2012 at 12:11 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (2)

    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
    S 1256 (c1) Administration of Property Taxes Budget Subcommittee on Finance and Tax Compare Last Action: 3/9/2012 S Laid on Table, companion bill(s) passed, see CS/HB 7097 (Ch. 2012-193), CS/CS/SB 922 (Ch. 2012-159) -SJ 1329
    Location: Laid on Table     		Track This Bill

    Floor Amendments (4)

    Amendment Sponsor Filed Last Floor Action Format
    581585 - Amendment
    Remove line 225 and insert:     		Caldwell 2/27/2012
    1:25 PM     		House: Adopted
    2/28/2012     		PDF
    764451 - Amendment
    Between lines 702 and 703, insert:     		Fresen 2/27/2012
    1:54 PM     		House: Withdrawn
    2/28/2012     		PDF
    hierarchy 265641 - Substitute Amendment (764451)
    Between lines 702 and 703, insert:     		Fresen 2/27/2012
    3:51 PM     		PDF
    473475 - Amendment
    Remove lines 703-718     		Logan 2/24/2012
    10:23 AM     		House: Failed
    2/28/2012     		PDF

    Floor Votes (1)

    Date Chamber Result
    2/28/2012 10:40 AM House - Amendment 473475 41 Yeas - 73 Nays

    Citations - Statutes (28)

    Citation Catchline Location in Bill Location In Bill Help
    192.001 Definitions. Page 6 (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)
    193.155 Homestead assessments. Page 9 (pdf)
    193.1554 Assessment of nonhomestead residential property. Page 12 (pdf)
    193.1555 Assessment of certain residential and nonresidential real property. Page 13 (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 15 (pdf)
    193.503 Classification and assessment of historic property used for commercial or certain nonprofit purposes. Page 15 (pdf)
    193.505 Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted. Page 16 (pdf)
    194.032 Hearing purposes; timetable. Page 16 (pdf)
    194.034 Hearing procedures; rules. Page 18 (pdf)
    195.096 Review of assessment rolls. Page 18 (pdf)
    195.0985 Annual ratio studies; publication. Page 22 (pdf)
    195.099 Periodic review. Page 22 (pdf)
    196.031 Exemption of homesteads. Page 23 (pdf)
    196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans. Page 24 (pdf)
    196.082 Discounts for disabled veterans. Page 24 (pdf)
    196.091 Exemption for disabled veterans confined to wheelchairs. Page 24 (pdf)
    196.101 Exemption for totally and permanently disabled persons. Page 25 (pdf)
    196.121 Homestead exemptions; forms. Page 25 (pdf)
    196.199 Government property exemption. 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)
    200.065 Method of fixing millage. Page 28 (pdf)
    200.069 Notice of proposed property taxes and non-ad valorem assessments. Page 33 (pdf)
    218.12 Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties. Page 35 (pdf)
    218.125 Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties. Page 36 (pdf)

    Top of SectionTop of Page

  • HB 7097, Original Filed Version Posted 2/6/2012 at 7:58 AM

    Bill Text:   PDF
    Analyses:   Economic Affairs Committee (Post-Meeting) 2/23/2012 (pdf)

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1256 (c1) Administration of Property Taxes Budget Subcommittee on Finance and Tax Similar Last Action: 3/9/2012 S Laid on Table, companion bill(s) passed, see CS/HB 7097 (Ch. 2012-193), CS/CS/SB 922 (Ch. 2012-159) -SJ 1329
    Location: Laid on Table     		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 (3)

    Amendment Sponsor Filed Last Committee Action Format
    111999 - Amendment
    Between lines 226 and 227, insert:     		Caldwell 2/21/2012
    5:58 PM     		Adopted without Objection
    2/22/2012     		PDF
    616607 - Amendment
    Between lines 629 and 630, insert:     		Caldwell 2/21/2012
    5:59 PM     		Adopted without Objection
    2/22/2012     		PDF
    785299 - Amendment
    Between lines 682 and 683, insert:     		Workman 2/21/2012
    6:28 PM     		Withdrawn
    2/22/2012     		PDF

    Citations - Statutes (27)

    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 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 15 (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 20 (pdf)
    196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans. Page 20 (pdf)
    196.082 Discounts for disabled veterans. Page 21 (pdf)
    196.091 Exemption for disabled veterans confined to wheelchairs. Page 21 (pdf)
    196.101 Exemption for totally and permanently disabled persons. Page 22 (pdf)
    196.121 Homestead exemptions; forms. Page 22 (pdf)
    196.199 Government property exemption. Page 23 (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 24 (pdf)
    200.065 Method of fixing millage. Page 25 (pdf)
    200.069 Notice of proposed property taxes and non-ad valorem assessments. Page 30 (pdf)
    218.12 Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties. Page 31 (pdf)
    218.125 Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties. Page 32 (pdf)

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