HB 1303: Revenue Administration
GENERAL BILL by Mooney
Revenue Administration; Revising provisions related to taxes & assessments including terminology, powers of governing bodies, administration, property appraisers, valuation, agricultural land, millage, state lands, delinquencies, collection, and interest.
Last Action: 3/5/2025 House - Now in Ways & Means Committee
Bill Text: PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 2/27/2025 | House |
• Filed |
| 3/4/2025 | House |
• 1st Reading (Original Filed Version) |
| 3/5/2025 | House |
• Referred to Ways & Means Committee • Referred to Intergovernmental Affairs Subcommittee • Referred to State Affairs Committee • Now in Ways & Means Committee |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location | Track Bills |
|---|---|---|---|---|---|
| S 192 | Revenue Administration | Gruters | Identical | Last Action: 3/4/2025 S Introduced |
|
| H 771 | Local Government Assessments | Steele | Compare | Last Action: 3/4/2025 H 1st Reading (Original Filed Version) |
|
| H 787 | Revenues from Ad Valorem Taxes | Chamberlin | Compare | Last Action: 3/4/2025 H 1st Reading (Original Filed Version) |
|
| S 432 | Power of County Commissioners to Levy Special Assessments | McClain | Compare | Last Action: 3/10/2025 S Introduced |
|
| S 996 | Revenues from Ad Valorem Taxes | Collins | Compare | Last Action: 3/4/2025 S Introduced |
|
Committee Amendments
Floor Amendments
Bill Analyses
No Bill Analyses AvailableVote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (53)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 63.088 | Proceeding to terminate parental rights pending adoption; notice and service; diligent search. | Page 4 (pdf) |
| 112.312 | Definitions. | Page 55 (pdf) |
| 119.071 | General exemptions from inspection or copying of public records. | Page 55 (pdf) |
| 125.01 | Powers and duties. | Page 6 (pdf) |
| 153.60 | County commissioners ex officio governing board. | Page 7 (pdf) |
| 153.69 | County property appraiser ex officio tax assessor for district. | Page 8 (pdf) |
| 153.81 | Ad valorem maintenance tax. | Page 7 (pdf) |
| 153.82 | Handling of taxes and special assessments, district treasurer. | Page 8 (pdf) |
| 157.06 | Committee to view land before letting contract; assessment; hearing complaints; collection of tax. | Page 9 (pdf) |
| 170.08 | Final consideration of special assessments; equalizing board to hear complaints and adjust assessments; rebate of difference in cost and assessment. | Page 11 (pdf) |
| 171.093 | Municipal annexation within independent special districts. | Page 12 (pdf) |
| 189.021 | Refund of certain special assessments. | Page 14 (pdf) |
| 190.021 | Taxes; non-ad valorem assessments. | Page 15 (pdf) |
| 190.022 | Special assessments. | Page 18 (pdf) |
| 192.001 | Definitions. | Page 18 (pdf) |
| 192.0105 | Taxpayer rights. | Page 26 (pdf) |
| 192.042 | Date of assessment. | Page 72 (pdf) |
| 193.077 | Notice of new, rebuilt, or expanded property. | Page 27 (pdf) |
| 193.4614 | Page 27 (pdf) | |
| 193.503 | Classification and assessment of historic property used for commercial or certain nonprofit purposes. | Page 28 (pdf) |
| 193.505 | Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted. | Page 28 (pdf) |
| 194.036 | Appeals. | Page 29 (pdf) |
| 197.2421 | Property tax deferral. | Page 30 (pdf) |
| 197.2524 | Tax deferral for recreational and commercial working waterfront properties and affordable rental housing property. | Page 30 (pdf) |
| 197.263 | Change in ownership or use of property. | Page 30 (pdf) |
| 197.272 | Prepayment of deferred taxes. | Page 32 (pdf) |
| 197.282 | Distribution of payments. | Page 32 (pdf) |
| 197.3632 | Uniform method for the levy, collection, and enforcement of non-ad valorem assessments. | Page 32 (pdf) |
| 200.065 | Method of fixing millage. | Page 33 (pdf) |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | Page 72 (pdf) |
| 220.03 | Definitions. | Page 92 (pdf) |
| 298.301 | District water control plan adoption; district boundary modification; plan amendment; notice forms; objections; hearings; assessments. | Page 35 (pdf) |
| 298.349 | Uniform initial acreage assessment for payment of expenses. | Page 36 (pdf) |
| 298.353 | Unit development; powers of board of supervisors to designate units of district; financing assessments for each unit. | Page 37 (pdf) |
| 298.36 | Lands belonging to state assessed; drainage tax record. | Page 40 (pdf) |
| 298.365 | Collection of annual installment tax; lien. | Page 41 (pdf) |
| 298.366 | Delinquent taxes; penalties. | Page 42 (pdf) |
| 298.41 | Taxes and costs a lien on land against which taxes levied; subdistricts. | Page 42 (pdf) |
| 298.465 | District taxes; delinquent; discounts. | Page 43 (pdf) |
| 298.49 | Interest upon matured bonds. | Page 44 (pdf) |
| 298.50 | Levy of tax to pay bonds, sinking fund. | Page 44 (pdf) |
| 298.52 | Refunding and extending bonds. | Page 45 (pdf) |
| 298.54 | Maintenance tax. | Page 47 (pdf) |
| 298.56 | Bonds issued secured by lien on lands benefited; assessment and collection of taxes may be enforced. | Page 48 (pdf) |
| 298.71 | Department may issue notes; suit by holder; judgment. | Page 49 (pdf) |
| 298.72 | Department may use proceeds of drainage tax to pay loans. | Page 50 (pdf) |
| 298.76 | Special or local legislation; effect. | Page 50 (pdf) |
| 298.77 | Readjustment of assessments; procedure, notice, hearings. | Page 51 (pdf) |
| 298.78 | Lien; release. | Page 54 (pdf) |
| 373.0697 | Basin taxes. | Page 54 (pdf) |
| 377.708 | Wind energy. | Page 93 (pdf) |
| 472.003 | Persons not affected by ss. 472.001-472.037. | Page 93 (pdf) |
| 624.5105 | Community contribution tax credit; authorization; limitations; eligibility and application requirements; administration; definitions; expiration. | Page 94 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
Identical bill
Companion bills that are identical word-for-word, not including titles. However, Resolutions and Concurrent Resolutions are considered identical if the only difference is the word "House" or "Senate."
Similar bill
Companion bills that are substantially similar in text or have substantial portions of text that are largely the same.
Compare bill
Bills that have selected provisions that are similar in text.
Linked bill
A bill that is contingent upon passage of another bill within the same chamber, e.g., a trust fund bill, a bill providing a public record exemption, or an implementing bill.
The page numbers, when listed, for citations are constantly under review. The journals or printed bills of the respective chambers should be consulted as the official documents of the Legislature.
The links for the page numbers are formatted to open the bill text PDF directly to the page containing the citation. However, if your browser is set to open PDFs in a new window, as is often the case with 64-bit browsers, the bill text will open to the first page.