CS/SB 1254: Ad Valorem Assessments
GENERAL BILL by Finance and Tax ; Bean
Ad Valorem Assessments; Adding exceptions to the definition of the term “change of ownership” for purposes of a certain homestead assessment limitation; providing that changes, additions, or improvements, including ancillary improvements, to nonhomestead residential property damaged or destroyed by misfortune or calamity must be assessed upon substantial completion; providing that certain changes, additions, or improvements must be reassessed at just value in subsequent years, etc.
Effective Date: 7/1/2021
Last Action: 4/30/2021 Senate - Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31)
Bill Text: Web Page | PDF
Last Action: 4/30/2021 Senate - Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31)
Bill Text: Web Page | PDF
Senate Committee References:
- Community Affairs (CA)
- Finance and Tax (FT)
- Appropriations (AP)
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Bill History
Date Chamber Action 2/11/2021 Senate • Filed
2/18/2021 Senate • Referred to Community Affairs; Finance and Tax; Appropriations -SJ 127
3/2/2021 Senate • Introduced -SJ 127
3/19/2021 Senate • On Committee agenda-- Community Affairs, 03/24/21, 8:30 am, 37 Senate Building
3/24/2021 Senate • Favorable by Community Affairs; YEAS 8 NAYS 0 -SJ 312
• Now in Finance and Tax
3/26/2021 Senate • On Committee agenda-- Finance and Tax, 03/31/21, 11:00 am, 110 Senate Building
3/31/2021 Senate • CS by Finance and Tax; YEAS 8 NAYS 0 -SJ 342
4/1/2021 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
• CS by Finance and Tax read 1st time -SJ 351
4/2/2021 Senate • Now in Appropriations
4/30/2021 Senate • Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31)
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CS/SB 1254, Committee Substitute 1 (Current Bill Version) Posted 4/1/2021 at 10:48 AM
Bill Text: Web Page | PDF Analyses: None Related Bills (3)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 1519 Homestead Exemptions Duggan, Buchanan Compare Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) 
H 7061 (er) Taxation Ways and Means Committee Compare Last Action: 5/24/2021 Chapter No. 2021-31
S 7068 (c1) Taxation Finance and Tax Compare Last Action: 4/29/2021 S Laid on Table, companion bill(s) passed, see HB 7061 (Ch. 2021-31) -SJ 872
Citations - Statutes (4)
Citation Catchline Location in Bill Location In Bill Help 193.155 Homestead assessments. Page 2 (pdf) 193.1554 Assessment of nonhomestead residential property. Page 6 (pdf) 193.1555 Assessment of certain residential and nonresidential real property. Page 7 (pdf) 193.1557 Assessment of certain property damaged or destroyed by Hurricane Michael. Page 8 (pdf) -
SB 1254, Original Filed Version Posted 2/11/2021 at 4:32 PM
Bill Text: Web Page | PDF Analyses: Community Affairs (Pre-Meeting) 3/23/2021 (pdf)
Community Affairs (Post-Meeting) 3/24/2021 (pdf)
Finance and Tax (Pre-Meeting) 3/29/2021 (pdf)
Finance and Tax (Post-Meeting) 4/1/2021 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 1519 Homestead Exemptions Duggan, Buchanan Compare Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31)
Committee Amendments (1)
Amendment Sponsor Filed Last Committee Action Format 977590 - Amendment
Delete lines 158 - 251 and insert:Finance and Tax
(Bean)3/30/2021
10:06 AMReplaced by Committee Substitute
4/1/2021Web Page
PDFCommittee Votes (2)
Date Committee Result 3/24/2021 8:30 AM Community Affairs 8 Yeas - 0 Nays 3/31/2021 11:00 AM Finance and Tax 8 Yeas - 0 Nays Citations - Statutes (4)
Citation Catchline Location in Bill Location In Bill Help 193.155 Homestead assessments. Page 2 (pdf) 193.1554 Assessment of nonhomestead residential property. Page 6 (pdf) 193.1555 Assessment of certain residential and nonresidential real property. Page 7 (pdf) 193.1557 Assessment of certain property damaged or destroyed by Hurricane Michael. Page 8 (pdf)