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CS/CS/HB 695: Ad Valorem Taxation

GENERAL BILL by Appropriations Committee ; Finance and Tax Committee ; Avila ; Cortes, B. ; (CO-INTRODUCERS) Artiles ; Diaz, M. ; Eisnaugle

Ad Valorem Taxation; Revises provisions related to VAB proceedings; revises provisions related to appointments & selection of special magistrates; authorizes property appraisers to contract to examine & audit homestead exemption claims; revises provisions addressing payment plans for payment of certain taxes, interest, & penalties; specifies that certain unpaid tax liens be included in next assessment roll; revises provisions providing information required on notice of proposed property taxes & non-ad valorem assessments; specifies that certain persons may seek or obtain funds from the failure of other persons to comply with certain tax laws; provides statement of important state interest.

Effective Date: 7/1/2015
 Last Action: 5/1/2015 Senate - Died in Community Affairs
Bill Text: PDF
Senate Committee References:
  1. Community Affairs (CA)
  2. Finance and Tax (FT)
  3. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    2/11/2015 House • Filed
    2/18/2015 House • Referred to Finance and Tax Committee; Local and Federal Affairs Committee; Appropriations Committee -HJ 57
    3/3/2015 House • Introduced -HJ 57
    3/17/2015 House • PCS on Committee agenda-- Finance and Tax Committee, 03/19/15, 3:00 pm, Morris Hall
    3/19/2015 House • CS by Finance and Tax Committee; YEAS 10 NAYS 6 -HJ 295
    3/24/2015 House • Pending review of CS under Rule 7.19(c)
    • CS by Finance and Tax Committee read 1st time -HJ 293
    3/26/2015 House • Original reference(s) removed: Local and Federal Affairs Committee
    • CS referred to Appropriations Committee -HJ 326
    • Now in Appropriations Committee -HJ 326
    3/27/2015 House • On Committee agenda-- Appropriations Committee, 03/31/15, 3:00 pm, Webster Hall --Temporarily postponed
    4/3/2015 House • On Committee agenda-- Appropriations Committee, 04/07/15, 1:30 pm, Webster Hall
    4/7/2015 House • CS/CS by- Appropriations Committee; YEAS 18 NAYS 9 -HJ 513
    4/9/2015 House • Pending review of CS -under Rule 7.19(c)
    4/10/2015 House • CS/CS by Appropriations Committee read 1st time -HJ 509
    4/22/2015 House • Placed on Calendar -HJ 680
    • Placed on Special Order Calendar, 04/24/15
    4/24/2015 House • Read 2nd time -HJ 826
    • Amendment(s) adopted (248717, 250515, 378221, 383353, 771073, 888205, 944725) -HJ 827
    • Placed on 3rd reading
    4/27/2015 House • Read 3rd time -HJ 857
    • Amendment(s) failed (121141) -HJ 858
    • CS passed as amended; YEAS 77 NAYS 36 -HJ 859
    • Motion to reconsider adopted -HJ 864
    • CS passed as amended; YEAS 81 NAYS 36 -HJ 864
    4/27/2015 Senate • In Messages
    • Referred to Community Affairs; Finance and Tax; Appropriations -SJ 682
    • Received -SJ 682
    5/1/2015 Senate • Died in Community Affairs

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  • CS/CS/HB 695, Engrossed 1 (Current Bill Version) Posted 4/24/2015 at 7:20 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 972 (c2) Ad Valorem Taxation Flores Compare Last Action: 4/28/2015 H Died in Messages
    Location: In messages from Senate     		Track This Bill
    S 1508 Taxation Margolis Compare Last Action: 4/14/2015 S Withdrawn from further consideration -SJ 421
    Location: Withdrawn from consideration     		Track This Bill

    Floor Amendments (3)

    Amendment Sponsor Filed Last Floor Action Format
    756158 - Amendment (Delete All)
    Delete everything after the enacting clause and insert:     		Flores 4/28/2015
    10:30 AM     		Web Page
    PDF
    hierarchy 236592 - Amendment to Amendment (756158)
    Between lines 351 and 352 insert:     		Flores 4/28/2015
    11:11 AM     		Web Page
    PDF
    121141 - Amendment
    Remove lines 517-631 and insert:     		Berman 4/25/2015
    5:06 PM     		House: Failed
    4/27/2015     		PDF

    Floor Votes (2)

    Date Chamber Result
    4/27/2015 2:14 PM House 77 Yeas - 36 Nays
    4/27/2015 3:16 PM House 81 Yeas - 36 Nays

    Citations - Statutes (14)

    Citation Catchline Location in Bill Location In Bill Help
    129.03 Preparation and adoption of budget. Page 3 (pdf)
    192.0105 Taxpayer rights. Page 4 (pdf)
    193.0235 Ad valorem taxes and non-ad valorem assessments against subdivision property. Page 6 (pdf)
    193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls. Page 6 (pdf)
    194.011 Assessment notice; objections to assessments. Page 7 (pdf)
    194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board. Page 10 (pdf)
    194.015 Value adjustment board. Page 11 (pdf)
    194.032 Hearing purposes; timetable. Page 14 (pdf)
    194.034 Hearing procedures; rules. Page 16 (pdf)
    194.035 Special magistrates; property evaluators. Page 17 (pdf)
    196.141 Homestead exemptions; duty of property appraiser. Page 20 (pdf)
    196.161 Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident. Page 23 (pdf)
    200.069 Notice of proposed property taxes and non-ad valorem assessments. Page 25 (pdf)
    213.30 Compensation for information relating to a violation of the tax laws. Page 28 (pdf)

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  • CS/CS/HB 695, Committee Substitute 2 Posted 4/9/2015 at 5:39 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 972 (c2) Ad Valorem Taxation Flores Compare Last Action: 4/28/2015 H Died in Messages
    Location: In messages from Senate     		Track This Bill
    S 1508 Taxation Margolis Compare Last Action: 4/14/2015 S Withdrawn from further consideration -SJ 421
    Location: Withdrawn from consideration     		Track This Bill

    Floor Amendments (11)

    Amendment Sponsor Filed Last Floor Action Format
    378221 - Amendment
    Remove line 90 and insert:     		Avila 4/23/2015
    1:54 PM     		House: Adopted
    4/24/2015     		PDF
    888205 - Amendment
    Remove line 143 and insert:     		Avila 4/23/2015
    1:54 PM     		House: Adopted
    4/24/2015     		PDF
    771073 - Amendment
    Remove lines 145-146 and insert:     		Avila 4/23/2015
    1:54 PM     		House: Adopted
    4/24/2015     		PDF
    248717 - Amendment
    Remove lines 275-284 and insert:     		Gaetz 4/23/2015
    11:53 AM     		House: Adopted
    4/24/2015     		PDF
    383353 - Amendment
    Remove lines 352-356 and insert:     		Avila 4/23/2015
    1:54 PM     		House: Adopted as Amended
    4/24/2015     		PDF
    hierarchy 071071 - Amendment to Amendment (383353)
    Remove line 13 of the amendment and insert:     		Avila 4/23/2015
    4:55 PM     		House: Adopted
    4/24/2015     		PDF
    944725 - Amendment
    Remove line 364 and insert:     		Avila 4/23/2015
    1:54 PM     		House: Adopted
    4/24/2015     		PDF
    113929 - Amendment
    Remove lines 488-567 and insert:     		Berman 4/24/2015
    3:35 PM     		PDF
    622469 - Amendment
    Remove lines 490-491 and insert:     		Cortes, B. 4/23/2015
    1:55 PM     		House: Withdrawn
    4/24/2015     		PDF
    250515 - Amendment
    Remove lines 490-491 and insert:     		Cortes, B. 4/23/2015
    1:55 PM     		House: Adopted
    4/24/2015     		PDF
    424929 - Amendment
    Remove lines 625-637     		Avila 4/23/2015
    1:54 PM     		House: Withdrawn
    4/24/2015     		PDF

    Citations - Statutes (14)

    Citation Catchline Location in Bill Location In Bill Help
    129.03 Preparation and adoption of budget. Page 3 (pdf)
    192.0105 Taxpayer rights. Page 4 (pdf)
    193.0235 Ad valorem taxes and non-ad valorem assessments against subdivision property. Page 5 (pdf)
    193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls. Page 6 (pdf)
    194.011 Assessment notice; objections to assessments. Page 6 (pdf)
    194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board. Page 10 (pdf)
    194.015 Value adjustment board. Page 11 (pdf)
    194.032 Hearing purposes; timetable. Page 13 (pdf)
    194.034 Hearing procedures; rules. Page 15 (pdf)
    194.035 Special magistrates; property evaluators. Page 16 (pdf)
    196.141 Homestead exemptions; duty of property appraiser. Page 19 (pdf)
    196.161 Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident. Page 20 (pdf)
    200.069 Notice of proposed property taxes and non-ad valorem assessments. Page 22 (pdf)
    213.30 Compensation for information relating to a violation of the tax laws. Page 25 (pdf)

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  • CS/HB 695, Committee Substitute 1 Posted 3/24/2015 at 10:04 AM

    Bill Text:   PDF
    Analyses:   Appropriations Committee (Post-Meeting) 4/9/2015 (pdf)
    Finance and Tax Committee (Post-Meeting) 3/27/2015 (pdf)

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 972 (c1) Value Adjustment Boards Flores Compare Last Action: 4/28/2015 H Died in Messages
    Location: In messages from Senate     		Track This Bill
    S 1508 Taxation Margolis Compare Last Action: 4/14/2015 S Withdrawn from further consideration -SJ 421
    Location: Withdrawn from consideration     		Track This Bill

    Committee Amendments (21)

    Amendment Sponsor Filed Last Committee Action Format
    072883 - Amendment
    Between lines 69 and 70, insert:     		Wood 3/31/2015
    9:49 AM     		Withdrawn Prior to Consideration
    4/6/2015     		PDF
    575781 - Amendment
    Between lines 99 and 100, insert:     		Wood 3/31/2015
    9:52 AM     		Withdrawn Prior to Consideration
    4/6/2015     		PDF
    278307 - Amendment
    Remove lines 100-128 and insert:     		Wood 3/31/2015
    9:52 AM     		Withdrawn Prior to Consideration
    4/6/2015     		PDF
    078559 - Amendment
    Between lines 128 and 129, insert:     		Fresen 3/30/2015
    8:43 PM     		Withdrawn Prior to Consideration
    4/6/2015     		PDF
    905941 - Amendment
    Remove lines 129-142 and insert:     		Wood 3/31/2015
    9:53 AM     		Withdrawn Prior to Consideration
    3/31/2015     		PDF
    262203 - Amendment
    Remove lines 129-142 and insert:     		Wood 3/31/2015
    9:53 AM     		Withdrawn Prior to Consideration
    4/6/2015     		PDF
    967337 - Amendment
    Remove lines 362-366 and insert:     		Avila 3/30/2015
    8:55 PM     		Withdrawn Prior to Consideration
    4/6/2015     		PDF
    226021 - Amendment
    Remove lines 562-575 and insert:     		Wood 3/30/2015
    9:05 PM     		Withdrawn Prior to Consideration
    4/6/2015     		PDF
    381131 - Amendment
    Remove lines 598-614 and insert:     		Cortes, B. 3/30/2015
    8:43 PM     		Withdrawn Prior to Consideration
    4/6/2015     		PDF
    264373 - Amendment
    Remove lines 615-671 and insert:     		Wood 3/31/2015
    9:54 AM     		Withdrawn Prior to Consideration
    4/6/2015     		PDF
    125911 - Amendment
    Remove lines 672-683     		Wood 3/30/2015
    8:43 PM     		Withdrawn Prior to Consideration
    4/6/2015     		PDF
    540699 - Amendment
    Remove line 687 and insert:     		Wood 3/30/2015
    8:43 PM     		Withdrawn Prior to Consideration
    4/6/2015     		PDF
    399833 - Strike All Amendment
    Remove everything after the enacting clause and insert:     		Avila 4/6/2015
    7:15 PM     		Adopted as Amended
    4/7/2015     		PDF
    hierarchy 926381 - Amendment to Amendment (399833)
    Between lines 5 and 6 of the amendment, insert:     		Wood 4/7/2015
    11:29 AM     		Failed to Adopt
    4/7/2015     		PDF
    hierarchy 451357 - Amendment to Amendment (399833)
    Remove line 87 of the amendment and insert:     		Diaz, J. 4/7/2015
    9:06 AM     		Withdrawn
    4/7/2015     		PDF
    hierarchy 687467 - Amendment to Amendment (399833)
    Remove line 87 of the amendment and insert:     		Diaz, J. 4/7/2015
    5:02 PM     		Adopted without Objection
    4/7/2015     		PDF
    hierarchy 550329 - Amendment to Amendment (399833)
    Remove line 297 of the amendment and insert:     		Wood 4/7/2015
    11:30 AM     		Adopted
    4/7/2015     		PDF
    hierarchy 620731 - Amendment to Amendment (399833)
    Remove line 308 of the amendment and insert:     		Diaz, J. 4/7/2015
    9:06 AM     		Withdrawn
    4/7/2015     		PDF
    hierarchy 520263 - Amendment to Amendment (399833)
    Remove line 308 of the amendment and insert:     		Diaz, J. 4/7/2015
    5:02 PM     		Adopted without Objection
    4/7/2015     		PDF
    hierarchy 887519 - Amendment to Amendment (399833)
    Remove lines 432-440 of the amendment and insert:     		Wood 4/7/2015
    11:30 AM     		Adopted
    4/7/2015     		PDF
    hierarchy 282033 - Amendment to Amendment (399833)
    Between lines 565 and 566 of the amendment, insert:     		Wood 4/7/2015
    11:30 AM     		Adopted without Objection
    4/7/2015     		PDF

    Citations - Statutes (15)

    Citation Catchline Location in Bill Location In Bill Help
    129.03 Preparation and adoption of budget. Page 3 (pdf)
    192.0105 Taxpayer rights. Page 4 (pdf)
    193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls. Page 6 (pdf)
    194.011 Assessment notice; objections to assessments. Page 6 (pdf)
    194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board. Page 10 (pdf)
    194.015 Value adjustment board. Page 11 (pdf)
    194.032 Hearing purposes; timetable. Page 13 (pdf)
    194.034 Hearing procedures; rules. Page 14 (pdf)
    194.035 Special magistrates; property evaluators. Page 16 (pdf)
    194.038 Page 19 (pdf)
    195.002 Supervision by Department of Revenue. Page 21 (pdf)
    196.141 Homestead exemptions; duty of property appraiser. Page 22 (pdf)
    196.161 Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident. Page 23 (pdf)
    200.069 Notice of proposed property taxes and non-ad valorem assessments. Page 24 (pdf)
    213.30 Compensation for information relating to a violation of the tax laws. Page 26 (pdf)

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  • HB 695, Original Filed Version Posted 2/11/2015 at 8:26 AM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 972 Value Adjustment Boards Flores Identical Last Action: 4/28/2015 H Died in Messages
    Location: In messages from Senate     		Track This Bill

    Citations - Statutes (9)

    Citation Catchline Location in Bill Location In Bill Help
    192.0105 Taxpayer rights. Page 2 (pdf)
    193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls. Page 3 (pdf)
    194.011 Assessment notice; objections to assessments. Page 4 (pdf)
    194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board. Page 6 (pdf)
    194.015 Value adjustment board. Page 7 (pdf)
    194.032 Hearing purposes; timetable. Page 8 (pdf)
    194.034 Hearing procedures; rules. Page 10 (pdf)
    194.038 Page 10 (pdf)
    195.002 Supervision by Department of Revenue. Page 13 (pdf)

    Top of SectionTop of Page