HB 7061: Taxation
GENERAL BILL by Ways and Means Committee ; Payne ; (CO-INTRODUCERS) Avila ; Beltran ; Hart ; Mooney ; Valdés
Taxation; Specifying that portions of property not used for certain purposes are not exempt from ad valorem taxation; specifying that exemptions for certain portions of property from ad valorem taxation are not affected so long as such portions of property are used for specified purposes; exempting certain multifamily projects from ad valorem taxation; requiring, rather than authorizing, tax collectors to accept late payments of prepaid property taxes within a certain timeframe; extending the expiration date of the sales tax exemption for data center property; exempting specified items that assist in independent living from the sales tax, etc. APPROPRIATION: $208,000
Effective Date: Except as otherwise expressly provided in this act this act shall take effect July 1, 2021
Last Action: 5/24/2021 - Chapter No. 2021-31
Bill Text: PDF
Last Action: 5/24/2021 - Chapter No. 2021-31
Bill Text: PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 4/18/2021 | House |
• Filed • 1st Reading (Original Filed Version) |
| 4/19/2021 | House |
• Bill referred to House Calendar • Added to Second Reading Calendar • Bill added to Special Order Calendar (4/22/2021) |
| 4/22/2021 | House |
• Read 2nd time • Placed on 3rd reading • Added to Third Reading Calendar |
| 4/23/2021 | House |
• Read 3rd time • Passed; YEAS 109, NAYS 3 |
| 4/23/2021 | Senate |
• In Messages |
| 4/23/2021 | House |
• Message sent to senate |
| 4/23/2021 | Senate |
• Referred to Appropriations -SJ 658 • Received -SJ 657 |
| 4/29/2021 | Senate |
• Withdrawn from Appropriations -SJ 871 • Placed on Calendar, on 2nd reading • Substituted for CS/SB 7068 -SJ 872 • Read 2nd time -SJ 871 • Amendment(s) adopted (938318) -SJ 872 • Placed on 3rd reading |
| 4/30/2021 | Senate |
• Read 3rd time -SJ 1012 • Passed as amended; YEAS 40 NAYS 0 -SJ 1013 |
| 4/30/2021 | House |
• In Messages • Added to Senate Message List • Amendment 938318 Concur • Passed as amended; YEAS 117, NAYS 1 • Ordered engrossed, then enrolled • Message sent to senate |
| 5/13/2021 |
• Signed by Officers and presented to Governor |
|
| 5/21/2021 |
• Approved by Governor |
|
| 5/24/2021 |
• Chapter No. 2021-31 |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location | Track Bills |
|---|---|---|---|---|---|
| H 81 | A Sales and Use Tax Exemption | Casello | Compare | Last Action: 4/30/2021 H Died in Ways & Means Committee; companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| H 531 (c2) | Student Internships | Education and Employment Committee | Compare | Last Action: 4/30/2021 H Died on Second Reading Calendar; companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| H 789 | H. Lee Moffitt Cancer Center and Research Institute | Mariano | Compare | Last Action: 4/30/2021 H Died in Ways & Means Committee; companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| H 889 (c2) | Nonprofit Property Tax Exemptions | Borrero | Compare | Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| H 897 (c1) | Strong Families Tax Credit | Koster | Compare | Last Action: 4/30/2021 H Died in Ways & Means Committee; companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| H 917 (c1) | Documentary Stamp Tax Exemption | McClain | Compare | Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| H 1241 (c1) | Tax Administration | Appropriations Committee | Compare | Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| H 1377 (er) | Limitation on Assessment of Real Property Used for Residential Purposes | Chaney | Compare | Last Action: 5/11/2021 Signed by Officers and filed with Secretary of State |
|
| 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 6011 | Professional Sports Facilities | Beltran | Compare | Last Action: 4/30/2021 H Died in Commerce Committee; companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| H 6087 | Hospitals' Community Benefit Reporting | Snyder | Compare | Last Action: 4/30/2021 H Died in Finance & Facilities Subcommittee; companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| H 6093 | Hospitals' Community Benefit Reporting | Harding, Snyder | Compare | Last Action: 4/30/2021 H Died in Health & Human Services Committee; companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| S 58 | Hospitals’ Community Benefit Reporting | Rodriguez | Compare | Last Action: 4/30/2021 H Died in Messages; companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| S 224 | Sales Tax Exemption | Berman | Compare | Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| S 258 (c1) | Internship Tax Credit Program | Jones | Compare | Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| S 598 (c1) | Back-to-school Sales Tax Holiday | Perry | Compare | Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| S 734 (c2) | Tax Exemptions | Gruters | Compare | Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| S 866 | H. Lee Moffitt Cancer Center and Research Institute | Hooper | Compare | Last Action: 4/30/2021 H Died in Messages; companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| S 908 (c2) | Strong Families Tax Credit | Rodrigues | Compare | Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| S 1182 | Limitation on the Assessment of Real Property/Residential Purposes | Brandes | Compare | Last Action: 4/26/2021 S Laid on Table, companion bill(s) passed, see HJR 1377 (Passed), HB 7061 (Ch. 2021-31) -SJ 678 |
|
| S 1214 (c2) | Nonprofit Taxation | Gruters | Compare | Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| S 1254 (c1) | Ad Valorem Assessments | Bean | Compare | Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) |
|
| S 1334 (c1) | Excise Tax on Documents | Boyd | Compare | Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 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 |
|
Bill Text
| Version | Posted | Format |
|---|---|---|
| H 7061 Filed | 4/18/2021 11:51 AM | |
| H 7061 e1 | 5/3/2021 1:16 PM | |
| H 7061 er | 5/3/2021 3:03 PM |
Committee Amendments
No Committee Amendments Available
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | H 7061 | Ways and Means Committee (Post-Meeting) | 6/8/2021 8:46 AM |
Vote History - Committee
No Committee Vote History AvailableVote History - Floor
| Vote | Date | Chamber | Result |
|---|---|---|---|
| H 7061 Filed | 4/23/2021 10:23 AM | House | 109 Yeas - 3 Nays |
| H 7061 Filed | 4/30/2021 10:49 AM | Senate | 40 Yeas - 0 Nays |
| H 7061 Filed | 4/30/2021 2:02 PM | House | 117 Yeas - 1 Nays |
Citations - Statutes (40)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 192.0105 | Taxpayer rights. | Page 103 (pdf) |
| 193.019 | Hospitals; community benefit reporting. | Page 11 (pdf) |
| 193.155 | Homestead assessments. | Page 11 (pdf), Page 15 (pdf) |
| 193.1554 | Assessment of nonhomestead residential property. | Page 19 (pdf), Page 20 (pdf) |
| 193.1555 | Assessment of certain residential and nonresidential real property. | Page 23 (pdf) |
| 193.1557 | Assessment of certain property damaged or destroyed by Hurricane Michael. | Page 104 (pdf) |
| 196.196 | Determining whether property is entitled to charitable, religious, scientific, or literary exemption. | Page 25 (pdf) |
| 196.1978 | Affordable housing property exemption. | Page 26 (pdf) |
| 196.198 | Educational property exemption. | Page 28 (pdf) |
| 197.222 | Prepayment of estimated tax by installment method. | Page 31 (pdf) |
| 201.08 | Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. | Page 32 (pdf) |
| 210.20 | Employees and assistants; distribution of funds. | |
| 210.205 | Cigarette tax distribution reporting. | Page 105 (pdf) |
| 211.0253 | ||
| 211.3106 | Levy of tax on severance of heavy minerals; rate, basis, and distribution of tax. | Page 37 (pdf) |
| 212.031 | Tax on rental or license fee for use of real property. | Page 102 (pdf) |
| 212.06 | Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax. | Page 37 (pdf) |
| 212.07 | Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. | Page 48 (pdf) |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | Page 51 (pdf), Page 57 (pdf), Page 106 (pdf) |
| 212.13 | Records required to be kept; power to inspect; audit procedure. | Page 58 (pdf) |
| 212.15 | Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. | Page 59 (pdf) |
| 212.1834 | Page 60 (pdf) | |
| 212.20 | Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. | Page 61 (pdf) |
| 212.205 | Sales tax distribution reporting. | Page 68 (pdf) |
| 213.053 | Confidentiality and information sharing. | Page 68 (pdf) |
| 218.64 | Local government half-cent sales tax; uses; limitations. | Page 69 (pdf) |
| 220.02 | Legislative intent. | Page 70 (pdf) |
| 220.13 | “Adjusted federal income” defined. | Page 71 (pdf) |
| 220.1845 | Contaminated site rehabilitation tax credit. | Page 74 (pdf) |
| 220.186 | Credit for Florida alternative minimum tax. | Page 74 (pdf) |
| 220.1877 | Page 75 (pdf) | |
| 220.198 | Page 76 (pdf) | |
| 288.0001 | Economic Development Programs Evaluation. | Page 79 (pdf) |
| 288.11625 | Sports development. | Page 79 (pdf) |
| 376.30781 | Tax credits for rehabilitation of drycleaning-solvent-contaminated sites and brownfield sites in designated brownfield areas; application process; rulemaking authority; revocation authority. | Page 79 (pdf) |
| 402.62 | Page 80 (pdf) | |
| 443.191 | Unemployment Compensation Trust Fund; establishment and control. | Page 91 (pdf) |
| 561.1213 | Page 92 (pdf) | |
| 624.509 | Premium tax; rate and computation. | Page 93 (pdf) |
| 624.51057 | Page 93 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (1)
| Chapter Law | Section Amended | Location in Bill Location In Bill Help |
|---|---|---|
| 2021-2 | Section 14 | Page 102 (pdf) |
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