SB 192: Revenue Administration
GENERAL BILL by Gruters
Revenue Administration; Replacing the term “tax assessor” with the term “property appraiser”; revising the definitions of the terms “ad valorem tax” and “assessed value of property”; prohibiting the levy of non-ad valorem assessments on agricultural lands under certain circumstances; specifying that non-ad valorem assessments may become delinquent and bear penalties in the same manner as county taxes; authorizing non-ad valorem assessments to be levied to pay certain bonds issued, etc.
Bill History
| Date | Chamber | Action |
|---|---|---|
| 1/10/2025 | Senate |
• Filed |
Related Bills
No Related Bills AvailableCommittee 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 3 (pdf) |
| 112.312 | Definitions. | Page 47 (pdf) |
| 119.071 | General exemptions from inspection or copying of public records. | Page 48 (pdf) |
| 125.01 | Powers and duties. | Page 5 (pdf) |
| 153.60 | County commissioners ex officio governing board. | Page 6 (pdf) |
| 153.69 | County property appraiser ex officio tax assessor for district. | Page 7 (pdf) |
| 153.81 | Ad valorem maintenance tax. | Page 7 (pdf) |
| 153.82 | Handling of taxes and special assessments, district treasurer. | Page 7 (pdf) |
| 157.06 | Committee to view land before letting contract; assessment; hearing complaints; collection of tax. | Page 8 (pdf) |
| 170.08 | Final consideration of special assessments; equalizing board to hear complaints and adjust assessments; rebate of difference in cost and assessment. | Page 9 (pdf) |
| 171.093 | Municipal annexation within independent special districts. | Page 11 (pdf) |
| 189.021 | Refund of certain special assessments. | Page 12 (pdf) |
| 190.021 | Taxes; non-ad valorem assessments. | Page 13 (pdf) |
| 190.022 | Special assessments. | Page 15 (pdf) |
| 192.001 | Definitions. | Page 15 (pdf) |
| 192.0105 | Taxpayer rights. | Page 22 (pdf) |
| 192.042 | Date of assessment. | Page 62 (pdf) |
| 193.077 | Notice of new, rebuilt, or expanded property. | Page 23 (pdf) |
| 193.4614 | Page 24 (pdf) | |
| 193.503 | Classification and assessment of historic property used for commercial or certain nonprofit purposes. | Page 24 (pdf) |
| 193.505 | Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted. | Page 24 (pdf) |
| 194.036 | Appeals. | Page 25 (pdf) |
| 197.2421 | Property tax deferral. | Page 25 (pdf) |
| 197.2524 | Tax deferral for recreational and commercial working waterfront properties and affordable rental housing property. | Page 26 (pdf) |
| 197.263 | Change in ownership or use of property. | Page 26 (pdf) |
| 197.272 | Prepayment of deferred taxes. | Page 27 (pdf) |
| 197.282 | Distribution of payments. | Page 27 (pdf) |
| 197.3632 | Uniform method for the levy, collection, and enforcement of non-ad valorem assessments. | Page 28 (pdf) |
| 200.065 | Method of fixing millage. | Page 28 (pdf) |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | Page 62 (pdf) |
| 220.03 | Definitions. | Page 79 (pdf) |
| 298.301 | District water control plan adoption; district boundary modification; plan amendment; notice forms; objections; hearings; assessments. | Page 30 (pdf) |
| 298.349 | Uniform initial acreage assessment for payment of expenses. | Page 31 (pdf) |
| 298.353 | Unit development; powers of board of supervisors to designate units of district; financing assessments for each unit. | Page 32 (pdf) |
| 298.36 | Lands belonging to state assessed; drainage tax record. | Page 34 (pdf) |
| 298.365 | Collection of annual installment tax; lien. | Page 35 (pdf) |
| 298.366 | Delinquent taxes; penalties. | Page 36 (pdf) |
| 298.41 | Taxes and costs a lien on land against which taxes levied; subdistricts. | Page 36 (pdf) |
| 298.465 | District taxes; delinquent; discounts. | Page 37 (pdf) |
| 298.49 | Interest upon matured bonds. | Page 38 (pdf) |
| 298.50 | Levy of tax to pay bonds, sinking fund. | Page 38 (pdf) |
| 298.52 | Refunding and extending bonds. | Page 39 (pdf) |
| 298.54 | Maintenance tax. | Page 41 (pdf) |
| 298.56 | Bonds issued secured by lien on lands benefited; assessment and collection of taxes may be enforced. | Page 42 (pdf) |
| 298.71 | Department may issue notes; suit by holder; judgment. | Page 42 (pdf) |
| 298.72 | Department may use proceeds of drainage tax to pay loans. | Page 43 (pdf) |
| 298.76 | Special or local legislation; effect. | Page 43 (pdf) |
| 298.77 | Readjustment of assessments; procedure, notice, hearings. | Page 44 (pdf) |
| 298.78 | Lien; release. | Page 46 (pdf) |
| 373.0697 | Basin taxes. | Page 47 (pdf) |
| 377.708 | Wind energy. | Page 80 (pdf) |
| 472.003 | Persons not affected by ss. 472.001-472.037. | Page 80 (pdf) |
| 624.5105 | Community contribution tax credit; authorization; limitations; eligibility and application requirements; administration; definitions; expiration. | Page 81 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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