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Glossary of Legislative Terms

CS/CS/SB 972: Ad Valorem Taxation

GENERAL BILL by Appropriations ; Finance and Tax ; Flores ; (CO-INTRODUCERS) Margolis

Ad Valorem Taxation; Revising the definition of the term “common element” for purposes of prorating ad valorem taxes for certain properties under certain circumstances; establishing deadlines for value adjustment boards to hear petitions and issue the second tax roll certification; authorizing the district school board and county commission to audit certain expenses of the value adjustment board; requiring a property appraiser to notify a petitioner when property record cards are available online, etc.

Effective Date: Except as otherwise expressly provided in this act, this act shall take effect July 1, 2015
 Last Action: 4/28/2015 House - Died in Messages
Bill Text: Web Page | 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
    2/17/2015 Senate • Filed
    2/26/2015 Senate • Referred to Community Affairs; Finance and Tax; Appropriations -SJ 99
    3/3/2015 Senate • Introduced -SJ 99
    3/12/2015 Senate • On Committee agenda-- Community Affairs, 03/17/15, 9:00 am, 301 Senate Office Building
    3/17/2015 Senate • Favorable by Community Affairs; YEAS 6 NAYS 0 -SJ 191
    • Now in Finance and Tax -SJ 191
    3/25/2015 Senate • On Committee agenda-- Finance and Tax, 03/30/15, 4:00 pm, 401 Senate Office Building
    3/30/2015 Senate • CS by Finance and Tax; YEAS 7 NAYS 0 -SJ 316
    4/1/2015 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
    • CS by Finance and Tax read 1st time -SJ 320
    4/2/2015 Senate • Now in Appropriations -SJ 316
    4/13/2015 Senate • On Committee agenda-- Appropriations, 04/16/15, 9:00 am, 412 Knott Building
    4/16/2015 Senate • CS/CS by- Appropriations; YEAS 15 NAYS 0 -SJ 425
    4/20/2015 Senate • Pending reference review -under Rule 4.7(2) - (Committee Substitute)
    4/21/2015 Senate • CS/CS by Appropriations read 1st time -SJ 432
    4/23/2015 Senate • Placed on Calendar, on 2nd reading -SJ 425
    • Placed on Special Order Calendar, 04/27/15
    4/27/2015 Senate • Read 2nd time -SJ 668
    • Placed on 3rd reading
    4/28/2015 Senate • Read 3rd time -SJ 699
    • CS passed; YEAS 40 NAYS 0 -SJ 699
    4/28/2015 House • In Messages
    • Died in Messages

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  • CS/CS/SB 972, Committee Substitute 2 (Current Bill Version) Posted 4/20/2015 at 4:52 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 695 (e1) Ad Valorem Taxation Avila, Cortes Compare Last Action: 5/1/2015 S Died in Community Affairs
    Location: In committee/council (CA)     		Track This Bill

    Floor Votes (1)

    Date Chamber Result
    4/28/2015 2:54 PM Senate 40 Yeas - 0 Nays

    Citations - Statutes (8)

    Citation Catchline Location in Bill Location In Bill Help
    192.0105 Taxpayer rights. Page 2 (pdf)
    193.0235 Ad valorem taxes and non-ad valorem assessments against subdivision property. Page 3 (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 9 (pdf)

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  • CS/SB 972, Committee Substitute 1 Posted 4/1/2015 at 8:59 AM

    Bill Text:   Web Page | PDF
    Analyses:   Appropriations (Pre-Meeting) 4/15/2015 (pdf)
    Appropriations (Post-Meeting) 4/20/2015 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 695 (c2) Ad Valorem Taxation Avila, Cortes Compare Last Action: 5/1/2015 S Died in Community Affairs
    Location: In committee/council (CA)     		Track This Bill

    Committee Amendments (2)

    Amendment Sponsor Filed Last Committee Action Format
    196224 - Amendment
    Between lines 54 and 55 insert:     		Appropriations
    (Negron)     		4/15/2015
    8:36 AM     		Replaced by Committee Substitute
    4/16/2015     		Web Page
    PDF
    840530 - Amendment
    Delete lines 65 - 220 and insert:     		Appropriations
    (Flores)     		4/15/2015
    8:51 AM     		Replaced by Committee Substitute
    4/16/2015     		Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    4/16/2015 9:00 AM Appropriations 15 Yeas - 0 Nays

    Citations - Statutes (7)

    Citation Catchline Location in Bill Location In Bill Help
    192.0105 Taxpayer rights. Page 1 (pdf)
    193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls. Page 2 (pdf)
    194.011 Assessment notice; objections to assessments. Page 3 (pdf)
    194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board. Page 5 (pdf)
    194.015 Value adjustment board. Page 6 (pdf)
    194.032 Hearing purposes; timetable. Page 7 (pdf)
    194.034 Hearing procedures; rules. Page 8 (pdf)

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  • SB 972, Original Filed Version Posted 2/17/2015 at 3:16 PM

    Bill Text:   Web Page | PDF
    Analyses:   Community Affairs (Pre-Meeting) 3/16/2015 (pdf)
    Community Affairs (Post-Meeting) 3/17/2015 (pdf)
    Finance and Tax (Pre-Meeting) 3/27/2015 (pdf)
    Finance and Tax (Post-Meeting) 3/31/2015 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 695 (c1) Ad Valorem Taxation Avila, Cortes Compare Last Action: 5/1/2015 S Died in Community Affairs
    Location: In committee/council (CA)     		Track This Bill

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    597720 - Amendment (Delete All)
    Delete everything after the enacting clause and insert:     		Finance and Tax
    (Flores)     		3/27/2015
    3:49 PM     		Replaced by Committee Substitute
    3/31/2015     		Web Page
    PDF

    Committee Votes (2)

    Date Committee Result
    3/17/2015 9:00 AM Community Affairs 6 Yeas - 0 Nays
    3/30/2015 4:00 PM Finance and Tax 7 Yeas - 0 Nays

    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 3 (pdf)
    194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board. Page 5 (pdf)
    194.015 Value adjustment board. Page 6 (pdf)
    194.032 Hearing purposes; timetable. Page 7 (pdf)
    194.034 Hearing procedures; rules. Page 9 (pdf)
    194.038 Page 9 (pdf)
    195.002 Supervision by Department of Revenue. Page 11 (pdf)

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