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CS/HB 355: Property Taxation

GENERAL BILL by Finance and Tax Committee ; O'Toole ; (CO-INTRODUCERS) Baxley ; Bernard ; Boyd ; Brodeur ; Broxson ; Caldwell ; Davis ; Drake ; Ford ; Hooper ; Horner ; Julien ; Mayfield ; McBurney ; Nehr ; Nelson ; Passidomo ; Pilon ; Porter ; Randolph ; Renuart ; Tobia ; Trujillo ; Van Zant ; Weinstein ; Williams, T.

Property Taxation; Tolls expiration period of tax certificate & statute of limitations relating to proceedings involving tax lien certificates or tax deeds during period of intervening bankruptcy; revises, updates, & consolidates provisions of ch. 197, F.S., relating to definitions, tax collectors, lien of taxes, returns & assessments, unpaid or omitted taxes, discounts, interest rates, DOR responsibilities, tax bills, judicial sales, prepayment of taxes, etc.

Effective Date: 7/1/2011
 Last Action: 5/3/2011 House - Laid on Table, companion bill(s) passed, see CS/SB 478 (Ch. 2011-151) -HJ 1101
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    1/24/2011 House • Filed
    2/7/2011 House • Referred to Finance and Tax Committee; Community and Military Affairs Subcommittee; Economic Affairs Committee -HJ 35
    3/8/2011 House • Introduced -HJ 35
    3/15/2011 House • On Committee agenda-- Finance and Tax Committee, 03/17/11, 1:00 pm, Reed Hall
    3/17/2011 House • CS by Finance and Tax Committee; YEAS 24 NAYS 0 -HJ 266
    3/21/2011 House • Pending review of CS under Rule 7.19(c)
    • CS by Finance and Tax Committee read 1st time -HJ 263
    3/22/2011 House • Now in Community and Military Affairs Subcommittee -HJ 273
    3/30/2011 House • On Committee agenda-- Community and Military Affairs Subcommittee, 04/01/11, 8:45 am, Webster Hall
    4/1/2011 House • Favorable by Community and Military Affairs Subcommittee; YEAS 11 NAYS 0 -HJ 409
    4/4/2011 House • Now in Economic Affairs Committee -HJ 409
    4/8/2011 House • On Committee agenda-- Economic Affairs Committee, 04/12/11, 1:00 pm, Reed Hall
    4/12/2011 House • Favorable by- Economic Affairs Committee; YEAS 16 NAYS 0 -HJ 618
    4/13/2011 House • Placed on Calendar -HJ 618
    5/3/2011 House • Laid on Table, companion bill(s) passed, see CS/SB 478 (Ch. 2011-151) -HJ 1101

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  • CS/HB 355, Committee Substitute 1 (Current Bill Version) Posted 3/21/2011 at 3:59 PM

    Bill Text:   Web Page | PDF
    Analyses:   Community and Military Affairs Subcommittee (Post-Meeting) 4/1/2011 (pdf)
    Economic Affairs Committee (Post-Meeting) 4/13/2011 (pdf)

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 478 (er) Property Taxation Thrasher Identical Last Action: 6/17/2011 Chapter No. 2011-151
    Location: Became Law     		Track This Bill
    S 382 (c1) Property Taxation Bogdanoff Compare Last Action: 5/7/2011 H Died in Messages, companion bill(s) passed, see CS/SB 478 (Ch. 2011-151)
    Location: In messages from Senate     		Track This Bill

    Citations - Statutes (80)

    Citation Catchline Location in Bill Location In Bill Help
    95.051 When limitations tolled. Page 3 (pdf)
    192.0105 Taxpayer rights. Page 86 (pdf)
    194.011 Assessment notice; objections to assessments. Page 94 (pdf)
    194.013 Filing fees for petitions; disposition; waiver. Page 94 (pdf), Page 95 (pdf)
    196.011 Annual application required for exemption. Page 96 (pdf)
    197.102 Definitions. Page 5 (pdf)
    197.122 Lien of taxes; dates; application. Page 6 (pdf)
    197.123 Correcting erroneous returns. Page 10 (pdf)
    197.146 Page 10 (pdf)
    197.162 Discounts; amount and time. Page 10 (pdf)
    197.172 Interest rate; calculation and minimum. Page 11 (pdf)
    197.182 Department of Revenue to pass upon and order refunds. Page 12 (pdf)
    197.202 Destruction of 20-year-old tax receipts. Page 97 (pdf)
    197.222 Prepayment of estimated tax by installment method. Page 18 (pdf)
    197.2301 Payment of taxes prior to certified roll procedure. Page 21 (pdf), Page 22 (pdf)
    197.242 Short title. Page 97 (pdf)
    197.2421 Page 22 (pdf)
    197.2423 Page 23 (pdf)
    197.2425 Page 25 (pdf)
    197.243 Definitions relating to Homestead Property Tax Deferral Act. Page 28 (pdf)
    197.252 Homestead tax deferral. Page 28 (pdf)
    197.2524 Page 31 (pdf)
    197.2526 Page 34 (pdf)
    197.253 Homestead tax deferral; application. Page 25 (pdf)
    197.254 Annual notification to taxpayer. Page 35 (pdf)
    197.262 Deferred payment tax certificates. Page 36 (pdf)
    197.263 Change in ownership or use of property. Page 36 (pdf)
    197.272 Prepayment of deferred taxes. Page 38 (pdf)
    197.282 Distribution of payments. Page 39 (pdf)
    197.292 Construction. Page 39 (pdf)
    197.301 Penalties. Page 40 (pdf)
    197.303 Ad valorem tax deferral for recreational and commercial working waterfront properties. Page 31 (pdf)
    197.304 Tax deferral for recreational and commercial working waterfronts. Page 97 (pdf)
    197.3041 Tax deferral for recreational and commercial working waterfronts; application. Page 97 (pdf)
    197.3042 Deferred payment tax certificates. Page 97 (pdf)
    197.3043 Change in use or ownership of property. Page 97 (pdf)
    197.3044 Prepayment of deferred taxes. Page 97 (pdf)
    197.3045 Distribution of payments. Page 97 (pdf)
    197.3046 Construction. Page 97 (pdf)
    197.3047 Penalties. Page 97 (pdf)
    197.307 Deferrals for ad valorem taxes and non-ad valorem assessments on affordable rental housing property. Page 97 (pdf)
    197.3071 Eligibility for tax deferral. Page 34 (pdf)
    197.3072 Deferral for affordable rental housing properties. Page 97 (pdf)
    197.3073 Deferral application. Page 97 (pdf)
    197.3074 Deferred payment tax certificates. Page 97 (pdf)
    197.3075 Change in use or ownership of property. Page 97 (pdf)
    197.3076 Prepayment of deferred taxes and non-ad valorem assessments. Page 97 (pdf)
    197.3077 Distribution of payments. Page 97 (pdf)
    197.3078 Construction. Page 97 (pdf)
    197.3079 Penalties. Page 97 (pdf)
    197.312 Payment by mortgagee. Page 40 (pdf), Page 41 (pdf)
    197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail. Page 41 (pdf)
    197.332 Duties of tax collectors. Page 42 (pdf)
    197.343 Tax notices; additional notice required. Page 43 (pdf)
    197.344 Lienholders; receipt of notices and delinquent taxes. Page 45 (pdf)
    197.3635 Combined notice of ad valorem taxes and non-ad valorem assessments; requirements. Page 46 (pdf)
    197.373 Payment of portion of taxes. Page 49 (pdf)
    197.374 Partial payment of current year taxes. Page 96 (pdf)
    197.402 Advertisement of real or personal property with delinquent taxes. Page 50 (pdf)
    197.403 Publisher to furnish copy of advertisement to tax collector; proof of publication; fees. Page 51 (pdf)
    197.413 Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors. Page 51 (pdf)
    197.414 Tax collector to keep record of warrants and levies on tangible personal property. Page 51 (pdf), Page 52 (pdf)
    197.4155 Delinquent personal property taxes; installment payment program. Page 52 (pdf)
    197.416 Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions. Page 54 (pdf)
    197.417 Sale of personal property after seizure. Page 54 (pdf)
    197.432 Sale of tax certificates for unpaid taxes. Page 55 (pdf)
    197.4325 Procedure when checks received for payment of taxes or tax certificates are dishonored. Page 61 (pdf), Page 62 (pdf)
    197.442 Tax collector not to sell certificates on land on which taxes have been paid; penalty. Page 63 (pdf)
    197.443 Cancellation of void tax certificates; correction of tax certificates; procedure. Page 63 (pdf)
    197.462 Transfer of tax certificates held by individuals. Page 66 (pdf)
    197.472 Redemption of tax certificates. Page 67 (pdf)
    197.4725 Page 69 (pdf)
    197.473 Disposition of unclaimed redemption moneys. Page 70 (pdf)
    197.482 Limitation upon lien of tax certificate. Page 71 (pdf)
    197.492 Errors and insolvencies list. Page 72 (pdf)
    197.502 Application for obtaining tax deed by holder of tax sale certificate; fees. Page 72 (pdf), Page 73 (pdf)
    197.542 Sale at public auction. Page 80 (pdf)
    197.582 Disbursement of proceeds of sale. Page 83 (pdf)
    197.602 Party recovering land must refund taxes paid and interest. Page 85 (pdf)
    197.603 Page 96 (pdf)

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  • HB 355, Original Filed Version Posted 1/24/2011 at 1:07 PM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Tax Committee (Post-Meeting) 7/6/2011 (pdf)

    Related Bills (3)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 478 (c1) Property Taxation Thrasher Similar Last Action: 6/17/2011 Chapter No. 2011-151
    Location: Became Law     		Track This Bill
    H 161 Tax Deeds Mayfield Compare Last Action: 5/7/2011 H Died in Community and Military Affairs Subcommittee
    Location: In committee/council (CMAS)     		Track This Bill
    S 382 (c1) Property Taxation Bogdanoff Compare Last Action: 5/7/2011 H Died in Messages, companion bill(s) passed, see CS/SB 478 (Ch. 2011-151)
    Location: In messages from Senate     		Track This Bill

    Citations - Statutes (80)

    Citation Catchline Location in Bill Location In Bill Help
    95.051 When limitations tolled. Page 3 (pdf)
    192.0105 Taxpayer rights. Page 86 (pdf)
    194.011 Assessment notice; objections to assessments. Page 94 (pdf)
    194.013 Filing fees for petitions; disposition; waiver. Page 95 (pdf)
    196.011 Annual application required for exemption. Page 96 (pdf)
    197.102 Definitions. Page 5 (pdf)
    197.122 Lien of taxes; dates; application. Page 6 (pdf)
    197.123 Correcting erroneous returns. Page 10 (pdf)
    197.146 Page 10 (pdf)
    197.162 Discounts; amount and time. Page 10 (pdf)
    197.172 Interest rate; calculation and minimum. Page 11 (pdf)
    197.182 Department of Revenue to pass upon and order refunds. Page 12 (pdf)
    197.202 Destruction of 20-year-old tax receipts. Page 97 (pdf)
    197.222 Prepayment of estimated tax by installment method. Page 18 (pdf)
    197.2301 Payment of taxes prior to certified roll procedure. Page 21 (pdf), Page 22 (pdf)
    197.242 Short title. Page 97 (pdf)
    197.2421 Page 22 (pdf)
    197.2423 Page 23 (pdf)
    197.2425 Page 25 (pdf)
    197.243 Definitions relating to Homestead Property Tax Deferral Act. Page 28 (pdf)
    197.252 Homestead tax deferral. Page 28 (pdf)
    197.2524 Page 31 (pdf)
    197.2526 Page 34 (pdf)
    197.253 Homestead tax deferral; application. Page 25 (pdf)
    197.254 Annual notification to taxpayer. Page 35 (pdf)
    197.262 Deferred payment tax certificates. Page 36 (pdf)
    197.263 Change in ownership or use of property. Page 36 (pdf)
    197.272 Prepayment of deferred taxes. Page 38 (pdf)
    197.282 Distribution of payments. Page 39 (pdf)
    197.292 Construction. Page 39 (pdf)
    197.301 Penalties. Page 40 (pdf)
    197.303 Ad valorem tax deferral for recreational and commercial working waterfront properties. Page 31 (pdf)
    197.304 Tax deferral for recreational and commercial working waterfronts. Page 97 (pdf)
    197.3041 Tax deferral for recreational and commercial working waterfronts; application. Page 97 (pdf)
    197.3042 Deferred payment tax certificates. Page 97 (pdf)
    197.3043 Change in use or ownership of property. Page 97 (pdf)
    197.3044 Prepayment of deferred taxes. Page 97 (pdf)
    197.3045 Distribution of payments. Page 97 (pdf)
    197.3046 Construction. Page 97 (pdf)
    197.3047 Penalties. Page 97 (pdf)
    197.307 Deferrals for ad valorem taxes and non-ad valorem assessments on affordable rental housing property. Page 97 (pdf)
    197.3071 Eligibility for tax deferral. Page 34 (pdf)
    197.3072 Deferral for affordable rental housing properties. Page 97 (pdf)
    197.3073 Deferral application. Page 97 (pdf)
    197.3074 Deferred payment tax certificates. Page 97 (pdf)
    197.3075 Change in use or ownership of property. Page 97 (pdf)
    197.3076 Prepayment of deferred taxes and non-ad valorem assessments. Page 97 (pdf)
    197.3077 Distribution of payments. Page 97 (pdf)
    197.3078 Construction. Page 97 (pdf)
    197.3079 Penalties. Page 97 (pdf)
    197.312 Payment by mortgagee. Page 40 (pdf), Page 41 (pdf)
    197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail. Page 41 (pdf)
    197.332 Duties of tax collectors. Page 42 (pdf)
    197.343 Tax notices; additional notice required. Page 43 (pdf)
    197.344 Lienholders; receipt of notices and delinquent taxes. Page 45 (pdf)
    197.3635 Combined notice of ad valorem taxes and non-ad valorem assessments; requirements. Page 46 (pdf)
    197.373 Payment of portion of taxes. Page 49 (pdf)
    197.374 Partial payment of current year taxes. Page 49 (pdf), Page 50 (pdf)
    197.402 Advertisement of real or personal property with delinquent taxes. Page 50 (pdf)
    197.403 Publisher to furnish copy of advertisement to tax collector; proof of publication; fees. Page 51 (pdf)
    197.413 Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors. Page 51 (pdf)
    197.414 Tax collector to keep record of warrants and levies on tangible personal property. Page 52 (pdf)
    197.4155 Delinquent personal property taxes; installment payment program. Page 52 (pdf)
    197.416 Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions. Page 54 (pdf)
    197.417 Sale of personal property after seizure. Page 54 (pdf), Page 55 (pdf)
    197.432 Sale of tax certificates for unpaid taxes. Page 55 (pdf)
    197.4325 Procedure when checks received for payment of taxes or tax certificates are dishonored. Page 62 (pdf)
    197.442 Tax collector not to sell certificates on land on which taxes have been paid; penalty. Page 63 (pdf)
    197.443 Cancellation of void tax certificates; correction of tax certificates; procedure. Page 64 (pdf)
    197.462 Transfer of tax certificates held by individuals. Page 66 (pdf)
    197.472 Redemption of tax certificates. Page 67 (pdf)
    197.4725 Page 69 (pdf), Page 70 (pdf)
    197.473 Disposition of unclaimed redemption moneys. Page 71 (pdf)
    197.482 Limitation upon lien of tax certificate. Page 71 (pdf)
    197.492 Errors and insolvencies list. Page 72 (pdf)
    197.502 Application for obtaining tax deed by holder of tax sale certificate; fees. Page 73 (pdf)
    197.542 Sale at public auction. Page 81 (pdf)
    197.582 Disbursement of proceeds of sale. Page 84 (pdf)
    197.602 Party recovering land must refund taxes paid and interest. Page 85 (pdf)
    197.603 Page 96 (pdf)

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