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.
Effective Date: effect July 1, 2025
Last Action: 3/5/2025 House - Now in Ways & Means Committee
Bill Text: PDF
Last Action: 3/5/2025 House - Now in Ways & Means Committee
Bill Text: PDF
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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
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HB 1303, Original Filed Version (Current Bill Version) Posted 2/27/2025 at 11:17 AM
Bill Text: PDF Analyses: None Related Bills (5)
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
Citations - 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)