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.
Bill History
| Date | Chamber | Action |
|---|---|---|
| 2/27/2025 | House |
• Filed |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location | Track Bills |
|---|---|---|---|---|---|
| S 192 | Revenue Administration | Gruters | Identical | Last Action: 1/24/2025 S Referred to Community Affairs; Finance and Tax; Appropriations |
|
| H 771 | Local Government Assessments | Steele | Compare | Last Action: 2/26/2025 H Now in Ways & Means Committee |
|
| H 787 | Revenues from Ad Valorem Taxes | Chamberlin | Compare | Last Action: 2/26/2025 H Now in Ways & Means Committee |
|
| S 432 | Power of County Commissioners to Levy Special Assessments | McClain | Compare | Last Action: 2/28/2025 S Filed |
|
| S 996 | Revenues from Ad Valorem Taxes | Collins | Compare | Last Action: 2/28/2025 S Referred to Community Affairs; Finance and Tax; Appropriations |
|
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.
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