SB 552: Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property
GENERAL BILL by Bernard ; (CO-INTRODUCERS) Yarborough
Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property; Conforming provisions to proposed amendments made to the State Constitution which prohibit levying ad valorem taxes on tangible personal property by counties, school districts, and municipalities; repealing a provision relating to the property appraiser’s assessments and effect of determinations by value adjustment boards; repealing a provision relating to extending the date for filing tangible personal property tax returns; repealing a provision relating to tax returns to show all exemptions and claims, etc.
Last Action: 11/18/2025 Senate - Filed
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 11/18/2025 | Senate |
• Filed |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location | Track Bills |
|---|---|---|---|---|---|
| S 550 | Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property | Bernard | Linked | Last Action: 11/18/2025 S Filed |
|
Committee Amendments
Floor Amendments
Bill Analyses
No Bill Analyses AvailableVote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (36)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 166.131 | Levy of taxes for payment of debt. | Page 3 (pdf) |
| 166.211 | Ad valorem taxes. | Page 3 (pdf) |
| 192.001 | Definitions. | Page 3 (pdf) |
| 192.0105 | Taxpayer rights. | Page 5 (pdf) |
| 192.032 | Situs of property for assessment purposes. | Page 7 (pdf) |
| 192.042 | Date of assessment. | Page 11 (pdf) |
| 192.091 | Commissions of property appraisers and tax collectors. | Page 11 (pdf) |
| 193.016 | Property appraiser’s assessment; effect of determinations by value adjustment board. | Page 12 (pdf) |
| 193.052 | Preparation and serving of returns. | Page 12 (pdf) |
| 193.062 | Dates for filing returns. | Page 13 (pdf) |
| 193.063 | Extension of date for filing tangible personal property tax returns. | Page 13 (pdf) |
| 193.073 | Erroneous returns; estimate of assessment when no return filed. | Page 13 (pdf) |
| 193.114 | Preparation of assessment rolls. | Page 13 (pdf) |
| 194.011 | Assessment notice; objections to assessments. | Page 14 (pdf) |
| 194.013 | Filing fees for petitions; disposition; waiver. | Page 16 (pdf) |
| 194.034 | Hearing procedures; rules. | Page 16 (pdf) |
| 194.035 | Special magistrates; property evaluators. | Page 17 (pdf) |
| 194.037 | Disclosure of tax impact. | Page 20 (pdf) |
| 195.027 | Rules and regulations. | Page 20 (pdf) |
| 195.073 | Classification of property. | Page 21 (pdf) |
| 195.101 | Withholding of state funds. | Page 21 (pdf) |
| 196.011 | Annual application required for exemption. | Page 22 (pdf) |
| 196.012 | Definitions. | Page 23 (pdf) |
| 196.021 | Tax returns to show all exemptions and claims. | Page 26 (pdf) |
| 196.182 | Exemption of renewable energy source devices. | Page 26 (pdf) |
| 196.183 | Exemption for tangible personal property. | Page 26 (pdf) |
| 196.192 | Exemptions from ad valorem taxation. | Page 26 (pdf) |
| 196.1978 | Affordable housing property exemption. | Page 27 (pdf) |
| 196.19782 | Exemption for affordable housing on governmental property. | Page 28 (pdf) |
| 196.1995 | Economic development ad valorem tax exemption. | Page 28 (pdf) |
| 197.146 | Uncollectible personal property taxes; correction of tax roll. | Page 31 (pdf) |
| 197.343 | Tax notices; additional notice required. | Page 31 (pdf) |
| 197.374 | Partial payment of current year taxes. | Page 32 (pdf) |
| 197.412 | Attachment of tangible personal property in case of removal. | Page 32 (pdf) |
| 200.065 | Method of fixing millage. | Page 32 (pdf) |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | Page 33 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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