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The Florida Senate

SB 378: Property Tax Assessment

GENERAL BILL by Garcia

Property Tax Assessment; Modifying the timeframe for a property appraiser to file an appeal of a value adjustment board decision; establishing a new limitation on homestead tax assessments for property transferred from nonhomestead residential property to homestead property; providing the procedure for calculating the assessed value of such property; specifying a property owner’s responsibility to pay unpaid taxes, penalties, or interests if certain exemptions are granted as the result of a property appraiser’s error, etc.

Effective Date: 7/1/2024
Last Action: 3/8/2024 Senate - Died in Community Affairs
Bill Text: Web Page | PDF
Senate Committee References:
  1. Community Affairs (CA)
  2. Finance and Tax (FT)
  3. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    11/8/2023 Senate • Filed
    11/15/2023 Senate • Referred to Community Affairs; Finance and Tax; Appropriations
    1/9/2024 Senate • Introduced
    3/8/2024 Senate • Died in Community Affairs

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  • SB 378, Original Filed Version (Current Bill Version) Posted 11/8/2023 at 1:20 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (4)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 1649 (c1) Property Tax Administration Ways & Means Committee Similar Last Action: 3/8/2024 H Died in State Affairs Committee
    H 7073 (er) Taxation Appropriations Committee Compare Last Action: 5/8/2024 Chapter No. 2024-158
    S 1376 Establishment of a New Homestead Wright Compare Last Action: 3/8/2024 S Died in Community Affairs
    S 7074 (c1) Taxation Finance and Tax Compare Last Action: 3/7/2024 S Laid on Table, refer to CS/HB 7073 -SJ 919

    Citations - Statutes (9)

    Citation Catchline Location in Bill Location In Bill Help
    193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls. Page 2 (pdf)
    193.155 Homestead assessments. Page 3 (pdf)
    193.1554 Assessment of nonhomestead residential property. Page 19 (pdf)
    193.1555 Assessment of certain residential and nonresidential real property. Page 21 (pdf)
    194.032 Hearing purposes; timetable. Page 22 (pdf)
    194.034 Hearing procedures; rules. Page 23 (pdf)
    196.011 Annual application required for exemption. Page 23 (pdf)
    196.041 Extent of homestead exemptions. Page 25 (pdf)
    196.061 Rental of homestead to constitute abandonment. Page 25 (pdf)

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