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
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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4/29/2021 Senate • Withdrawn from Appropriations -SJ 871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
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HB 7061, Enrolled (Current Bill Version) Posted 5/3/2021 at 3:03 PM
Bill Text: PDF Analyses: None Related Bills (24)
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
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 - Chapter Law (1)
Chapter Law Section Amended Location in Bill Location In Bill Help 2021-2 Section 14 Page 102 (pdf) -
HB 7061, Engrossed 1 Posted 5/3/2021 at 1:16 PM
Bill Text: PDF Analyses: None Related Bills (15)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills 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 927 Aquaculture Land Valuation Tuck, Hunschofsky Compare Last Action: 4/30/2021 H Died in Ways & Means Committee
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 1429 (c2) Tourist and Convention Development Taxes Environment, Agriculture and Flooding Subcommittee Compare Last Action: 4/30/2021 S Died in Appropriations
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)
S 516 Taxation of Property Used for Agriculture Purposes Rodriguez Compare Last Action: 4/30/2021 S Died in Agriculture
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 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 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 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 2008 Tourist and Convention Development Taxes Diaz Compare Last Action: 4/30/2021 S Died in Community Affairs
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 (39)
Citation Catchline Location in Bill Location In Bill Help 192.0105 Taxpayer rights. Page 26 (pdf) 193.019 Hospitals; community benefit reporting. 193.155 Homestead assessments. 193.1554 Assessment of nonhomestead residential property. 193.1555 Assessment of certain residential and nonresidential real property. 193.1557 Assessment of certain property damaged or destroyed by Hurricane Michael. 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption. Page 22 (pdf) 196.1978 Affordable housing property exemption. Page 23 (pdf) 196.198 Educational property exemption. 197.222 Prepayment of estimated tax by installment method. Page 25 (pdf) 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. Page 27 (pdf) 210.20 Employees and assistants; distribution of funds. 210.205 Cigarette tax distribution reporting. 211.0253 211.3106 Levy of tax on severance of heavy minerals; rate, basis, and distribution of tax. Page 29 (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 44 (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 55 (pdf) 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 58 (pdf), Page 64 (pdf) 212.13 Records required to be kept; power to inspect; audit procedure. Page 65 (pdf) 212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. Page 66 (pdf) 212.1834 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 69 (pdf) 212.205 Sales tax distribution reporting. Page 74 (pdf) 213.053 Confidentiality and information sharing. Page 74 (pdf) 218.64 Local government half-cent sales tax; uses; limitations. Page 75 (pdf) 220.02 Legislative intent. Page 76 (pdf) 220.13 “Adjusted federal income” defined. Page 77 (pdf) 220.1845 Contaminated site rehabilitation tax credit. 220.186 Credit for Florida alternative minimum tax. Page 80 (pdf) 220.1877 220.198 288.0001 Economic Development Programs Evaluation. Page 82 (pdf) 288.11625 Sports development. Page 83 (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. 402.62 Page 83 (pdf) 443.191 Unemployment Compensation Trust Fund; establishment and control. 561.1213 624.509 Premium tax; rate and computation. Page 95 (pdf) 624.51057 -
HB 7061, Original Filed Version Posted 4/18/2021 at 11:51 AM
Bill Text: PDF Analyses: Ways and Means Committee (Post-Meeting) 6/8/2021 (pdf)
Related Bills (15)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills 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 927 Aquaculture Land Valuation Tuck, Hunschofsky Compare Last Action: 4/30/2021 H Died in Ways & Means Committee
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 1429 (c2) Tourist and Convention Development Taxes Environment, Agriculture and Flooding Subcommittee Compare Last Action: 4/30/2021 S Died in Appropriations
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)
S 516 Taxation of Property Used for Agriculture Purposes Rodriguez Compare Last Action: 4/30/2021 S Died in Agriculture
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 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 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 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 2008 Tourist and Convention Development Taxes Diaz Compare Last Action: 4/30/2021 S Died in Community Affairs
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
Floor Amendments (1)
Amendment Sponsor Filed Last Floor Action Format 938318 - Amendment (Delete All)
Delete everything after the enacting clause and insert:Rodriguez 4/28/2021
1:50 PMHouse: Concur
4/30/2021Web Page
PDFFloor Votes (3)
Date Chamber Result 4/23/2021 10:23 AM House 109 Yeas - 3 Nays 4/30/2021 10:49 AM Senate 40 Yeas - 0 Nays 4/30/2021 2:02 PM House 117 Yeas - 1 Nays Citations - Statutes (31)
Citation Catchline Location in Bill Location In Bill Help 125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Page 8 (pdf) 192.0105 Taxpayer rights. Page 26 (pdf) 193.461 Agricultural lands; classification and assessment; mandated eradication or quarantine program; natural disasters. Page 21 (pdf) 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption. Page 22 (pdf) 196.1978 Affordable housing property exemption. Page 23 (pdf) 197.222 Prepayment of estimated tax by installment method. Page 25 (pdf) 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. Page 27 (pdf) 211.0252 Page 28 (pdf) 211.3106 Levy of tax on severance of heavy minerals; rate, basis, and distribution of tax. Page 29 (pdf) 212.0305 Convention development taxes; intent; administration; authorization; use of proceeds. Page 29 (pdf) 212.03055 Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290. Page 44 (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 44 (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 55 (pdf) 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 58 (pdf), Page 64 (pdf) 212.13 Records required to be kept; power to inspect; audit procedure. Page 65 (pdf) 212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. Page 66 (pdf) 212.1833 Page 68 (pdf) 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 69 (pdf) 212.205 Sales tax distribution reporting. Page 74 (pdf) 213.053 Confidentiality and information sharing. Page 74 (pdf) 218.64 Local government half-cent sales tax; uses; limitations. Page 75 (pdf) 220.02 Legislative intent. Page 76 (pdf) 220.13 “Adjusted federal income” defined. Page 77 (pdf) 220.186 Credit for Florida alternative minimum tax. Page 80 (pdf) 220.1876 Page 81 (pdf) 288.0001 Economic Development Programs Evaluation. Page 82 (pdf) 288.11625 Sports development. Page 83 (pdf) 402.62 Page 83 (pdf) 561.1212 Page 94 (pdf) 624.509 Premium tax; rate and computation. Page 95 (pdf) 624.51056 Page 95 (pdf)