Senate Bill 1830 (2013) - The Florida Senate

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SB 1830: Ad Valorem Taxation

GENERAL BILL by Appropriations

Ad Valorem Taxation; Providing that the postmark date of commercial mail delivery service is considered the date of filing for certain ad valorem applications or returns; providing that a change of ownership for purposes of assessing property at just value does not apply to lessees entitled to the homestead; providing that aquacultural crops are exempt from taxation until marketable; deleting the express requirement that titleholders of homesteads live on the homestead in order to qualify for homestead tax exemption, etc.

Effective Date: 7/1/2013
Last Action: 5/30/2013 - Chapter No. 2013-72, companion bill(s) passed, see CS/CS/HB 247 (Ch. 2013-192), CS/CS/HB 437 (Ch. 2013-83)
Bill Text: Web Page | PDF

Senate Committee References:

Appropriations (AP)

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Bill History

Date	Chamber	Action
4/1/2013	Senate	• SPB 7130 submitted as a committee bill (SB 1830) by Appropriations • Filed
4/2/2013	Senate	• Referred to Appropriations -SJ 281
4/3/2013	Senate	• Introduced -SJ 281
4/15/2013	Senate	• On Committee agenda-- Appropriations, 04/18/13, 9:00 am, 412 Knott Building
4/18/2013	Senate	• Favorable by- Appropriations; YEAS 17 NAYS 0 -SJ 480
4/19/2013	Senate	• Placed on Calendar, on 2nd reading -SJ 480 • Placed on Special Order Calendar, 04/24/13
4/24/2013	Senate	• Read 2nd time -SJ 538 • Amendment(s) adopted (262058, 578602, 656556, 854862) -SJ 539 • Ordered engrossed -SJ 539 • Placed on 3rd reading
4/25/2013	Senate	• Read 3rd time -SJ 657 • Passed as amended; YEAS 39 NAYS 0 -SJ 657
4/26/2013	House	• In Messages
4/29/2013	House	• Referred to Calendar -HJ 980 • Placed on Special Order Calendar, 04/30/13 • Received -HJ 980
4/30/2013	House	• Read 2nd time • Substituted for CS/HB 7159 -HJ 1016 • Placed on 3rd reading -HJ 1016
5/1/2013	House	• Read 3rd time -HJ 1051 • Passed; YEAS 115 NAYS 1 -HJ 1052
5/1/2013	Senate	• Ordered enrolled -SJ 986
5/21/2013		• Signed by Officers and presented to Governor
5/30/2013		• Approved by Governor • Chapter No. 2013-72, companion bill(s) passed, see CS/CS/HB 247 (Ch. 2013-192), CS/CS/HB 437 (Ch. 2013-83)

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SB 1830, Enrolled (Current Bill Version) Posted 5/6/2013 at 11:14 AM

Bill Text:	Web Page \| PDF

Analyses:	Finance and Tax Subcommittee (Post-Meeting) 7/30/2013 (pdf)

Related Bills (8)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 247 (er)	Paper Reduction	Nelson	Compare	Last Action: 6/17/2013 Chapter No. 2013-192, companion bill(s) passed, see SB 1830 (Ch. 2013-72) Location: Became Law
H 437 (er)	Community Development	Davis	Compare	Last Action: 5/30/2013 Chapter No. 2013-83, companion bill(s) passed, see SB 1830 (Ch. 2013-72) Location: Became Law
H 921	Tax Exemptions for Property Used for Affordable Housing	Renuart	Compare	Last Action: 5/3/2013 H Died on Calendar, companion bill(s) passed, see CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72) Location: On 2nd Reading Calendar
H 7159 (c1)	Ad Valorem Taxation	Finance and Tax Subcommittee	Compare	Last Action: 4/30/2013 H Laid on Table, companion bill(s) passed, see CS/CS/HB 247 (Ch. 2013-192), CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72) -HJ 1016 Location: Laid on Table
S 740	Tax Exemptions for Property Used for Affordable Housing	Simpson	Compare	Last Action: 5/3/2013 S Died in Community Affairs, companion bill(s) passed, see CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72) Location: In committee/council (CA)
S 928 (c2)	Community Development	Simpson	Compare	Last Action: 4/25/2013 S Laid on Table, companion bill(s) passed, see CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72) -SJ 617 Location: Laid on Table
S 1352 (c2)	Paper Reduction	Ring	Compare	Last Action: 4/29/2013 S Laid on Table, companion bill(s) passed, see CS/CS/HB 247 (Ch. 2013-192), SB 1830 (Ch. 2013-72) -SJ 767 Location: Laid on Table
S 1838	Homestead Property Tax Exemptions	Military and Veterans Affairs, Space, and Domestic Security	Compare	Last Action: 5/3/2013 S Died in Appropriations, companion bill(s) passed, see SB 1830 (Ch. 2013-72) Location: In committee/council (AP)

Citations - Statutes (12)

Citation	Catchline	Location in Bill Location In Bill Help
192.047	Date of filing.	Page 3 (pdf)
192.048		Page 3 (pdf)
193.122	Certificates of value adjustment board and property appraiser; extensions on the assessment rolls.	Page 4 (pdf)
193.155	Homestead assessments.	Page 5 (pdf)
193.451	Annual growing of agricultural crops, nonbearing fruit trees, nursery stock; taxability.	Page 8 (pdf)
193.461	Agricultural lands; classification and assessment; mandated eradication or quarantine program.	Page 9 (pdf)
193.703	Reduction in assessment for living quarters of parents or grandparents.	Page 9 (pdf)
196.031	Exemption of homesteads.	Page 11 (pdf)
196.075	Additional homestead exemption for persons 65 and older.	Page 12 (pdf)
196.082	Discounts for disabled veterans.	Page 13 (pdf)
196.1978	Affordable housing property exemption.	Page 13 (pdf)
196.198	Educational property exemption.	Page 14 (pdf)

Citations - Chapter Law (2)

Chapter Law	Section Amended	Location in Bill Location In Bill Help
2012-45	Section 4	Page 16 (pdf)
2012-57	Section 1	Page 12 (pdf)

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SB 1830, Engrossed 1 Posted 4/24/2013 at 2:12 PM

Bill Text:	Web Page \| PDF

Analyses:	None

Related Bills (8)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 247 (er)	Paper Reduction	Nelson	Compare	Last Action: 6/17/2013 Chapter No. 2013-192, companion bill(s) passed, see SB 1830 (Ch. 2013-72) Location: Became Law
H 437 (er)	Community Development	Davis	Compare	Last Action: 5/30/2013 Chapter No. 2013-83, companion bill(s) passed, see SB 1830 (Ch. 2013-72) Location: Became Law
H 921	Tax Exemptions for Property Used for Affordable Housing	Renuart	Compare	Last Action: 5/3/2013 H Died on Calendar, companion bill(s) passed, see CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72) Location: On 2nd Reading Calendar
H 7159 (c1)	Ad Valorem Taxation	Finance and Tax Subcommittee	Compare	Last Action: 4/30/2013 H Laid on Table, companion bill(s) passed, see CS/CS/HB 247 (Ch. 2013-192), CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72) -HJ 1016 Location: Laid on Table
S 740	Tax Exemptions for Property Used for Affordable Housing	Simpson	Compare	Last Action: 5/3/2013 S Died in Community Affairs, companion bill(s) passed, see CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72) Location: In committee/council (CA)
S 928 (c2)	Community Development	Simpson	Compare	Last Action: 4/25/2013 S Laid on Table, companion bill(s) passed, see CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72) -SJ 617 Location: Laid on Table
S 1352 (c2)	Paper Reduction	Ring	Compare	Last Action: 4/29/2013 S Laid on Table, companion bill(s) passed, see CS/CS/HB 247 (Ch. 2013-192), SB 1830 (Ch. 2013-72) -SJ 767 Location: Laid on Table
S 1838	Homestead Property Tax Exemptions	Military and Veterans Affairs, Space, and Domestic Security	Compare	Last Action: 5/3/2013 S Died in Appropriations, companion bill(s) passed, see SB 1830 (Ch. 2013-72) Location: In committee/council (AP)

Floor Amendments (2)

Amendment	Sponsor	Filed	Last Floor Action	Format
081519 - Amendment Remove lines 228-249 and insert:	Caldwell	4/29/2013 7:24 PM	House: Withdrawn 4/30/2013	PDF
161437 - Amendment Between lines 294 and 295, insert:	Caldwell	4/29/2013 7:24 PM	House: Withdrawn 4/30/2013	PDF

Floor Votes (2)

Date	Chamber	Result
4/25/2013 4:50 PM	Senate	39 Yeas - 0 Nays
5/1/2013 2:11 PM	House	115 Yeas - 1 Nays

Citations - Statutes (12)

Citation	Catchline	Location in Bill Location In Bill Help
192.047	Date of filing.	Page 3 (pdf)
192.048		Page 3 (pdf)
193.122	Certificates of value adjustment board and property appraiser; extensions on the assessment rolls.	Page 4 (pdf)
193.155	Homestead assessments.	Page 5 (pdf)
193.451	Annual growing of agricultural crops, nonbearing fruit trees, nursery stock; taxability.	Page 8 (pdf)
193.461	Agricultural lands; classification and assessment; mandated eradication or quarantine program.	Page 9 (pdf)
193.703	Reduction in assessment for living quarters of parents or grandparents.	Page 9 (pdf)
196.031	Exemption of homesteads.	Page 11 (pdf)
196.075	Additional homestead exemption for persons 65 and older.	Page 12 (pdf)
196.082	Discounts for disabled veterans.	Page 13 (pdf)
196.1978	Affordable housing property exemption.	Page 13 (pdf)
196.198	Educational property exemption.	Page 14 (pdf)

Citations - Chapter Law (2)

Chapter Law	Section Amended	Location in Bill Location In Bill Help
2012-45	Section 4	Page 16 (pdf)
2012-57	Section 1	Page 12 (pdf)

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SB 1830, Original Filed Version Posted 4/1/2013 at 1:56 PM

Bill Text:	Web Page \| PDF

Analyses:	Appropriations (Pre-Meeting) 4/16/2013 (pdf) Appropriations (Post-Meeting) 4/19/2013 (pdf)

Related Bills (6)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 247 (e1)	Paper Reduction	Nelson	Compare	Last Action: 6/17/2013 Chapter No. 2013-192, companion bill(s) passed, see SB 1830 (Ch. 2013-72) Location: Became Law
H 437 (c2)	Community Development	Davis	Compare	Last Action: 5/30/2013 Chapter No. 2013-83, companion bill(s) passed, see SB 1830 (Ch. 2013-72) Location: Became Law
H 921	Tax Exemptions for Property Used for Affordable Housing	Renuart	Compare	Last Action: 5/3/2013 H Died on Calendar, companion bill(s) passed, see CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72) Location: On 2nd Reading Calendar
H 7159 (c1)	Ad Valorem Taxation	Finance and Tax Subcommittee	Compare	Last Action: 4/30/2013 H Laid on Table, companion bill(s) passed, see CS/CS/HB 247 (Ch. 2013-192), CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72) -HJ 1016 Location: Laid on Table
S 740	Tax Exemptions for Property Used for Affordable Housing	Simpson	Compare	Last Action: 5/3/2013 S Died in Community Affairs, companion bill(s) passed, see CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72) Location: In committee/council (CA)
S 928 (c2)	Community Development	Simpson	Compare	Last Action: 4/25/2013 S Laid on Table, companion bill(s) passed, see CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72) -SJ 617 Location: Laid on Table

Committee Amendments (3)

Amendment	Sponsor	Filed	Last Committee Action	Format
961404 - Amendment Delete lines 77 - 91 and insert:	Appropriations (Hukill)	4/16/2013 10:00 AM	Withdrawn 4/17/2013	Web Page PDF
606820 - Amendment Between lines 313 and 314 insert:	Appropriations (Hukill)	4/16/2013 10:02 AM	Withdrawn 4/17/2013	Web Page PDF
859838 - Amendment Delete line 366 and insert:	Appropriations (Hukill)	4/16/2013 9:58 AM	Withdrawn 4/17/2013	Web Page PDF

Floor Amendments (5)

Amendment	Sponsor	Filed	Last Floor Action	Format
854862 - Amendment Delete lines 77 - 91 and insert:	Hukill	4/23/2013 9:36 AM	Senate: Adopted 4/24/2013	Web Page PDF
518002 - Amendment Between lines 207 and 208 insert:	Simpson	4/23/2013 4:53 PM	Senate: Withdrawn 4/24/2013	Web Page PDF
578602 - Amendment Between lines 207 and 208 insert:	Hukill	4/23/2013 7:30 PM	Senate: Adopted 4/24/2013	Web Page PDF
262058 - Amendment Between lines 313 and 314 insert:	Hukill	4/23/2013 9:36 AM	Senate: Adopted 4/24/2013	Web Page PDF
656556 - Amendment Delete line 366 and insert:	Hukill	4/23/2013 9:37 AM	Senate: Adopted 4/24/2013	Web Page PDF

Committee Votes (1)

Date	Committee	Result
4/18/2013 9:00 AM	Appropriations	17 Yeas - 0 Nays

Citations - Statutes (9)

Citation	Catchline	Location in Bill Location In Bill Help
192.047	Date of filing.	Page 2 (pdf)
192.048		Page 3 (pdf)
193.122	Certificates of value adjustment board and property appraiser; extensions on the assessment rolls.	Page 4 (pdf)
193.155	Homestead assessments.	Page 4 (pdf)
193.703	Reduction in assessment for living quarters of parents or grandparents.	Page 8 (pdf)
196.031	Exemption of homesteads.	Page 9 (pdf)
196.075	Additional homestead exemption for persons 65 and older.	Page 11 (pdf)
196.1978	Affordable housing property exemption.	Page 11 (pdf)
196.198	Educational property exemption.	Page 12 (pdf)

Citations - Chapter Law (2)

Chapter Law	Section Amended	Location in Bill Location In Bill Help
2012-45	Section 4	Page 14 (pdf)
2012-57	Section 1	Page 11 (pdf)

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