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CS/CS/HB 499: Ad Valorem Taxation

GENERAL BILL by Appropriations Committee ; Local and Federal Affairs Committee ; Avila ; (CO-INTRODUCERS) Diaz, J.

Ad Valorem Taxation; Revising procedures for the revision of an erroneous or incomplete personal property tax return; requiring a property appraiser to serve a notice of intent to record a notice of tax lien under certain circumstances; revising the entities authorized to determine under certain circumstances that a petitioner owes ad valorem taxes or is owed a refund of overpaid taxes; revising requirements for an entity that may represent a taxpayer before the value adjustment board, etc.

Effective Date: 7/1/2016
Last Action: 3/28/2016 - Chapter No. 2016-128, companion bill(s) passed, see HB 5003 (Ch. 2016-62)
Location: Became Law
Bill Text: PDF

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  • Bill History

    Date Chamber Action
    11/2/2015 House • Filed
    11/16/2015 House • Referred to Finance and Tax Committee; Local and Federal Affairs Committee; Appropriations Committee -HJ 44
    11/24/2015 House • On Committee agenda-- Finance and Tax Committee, 12/01/15, 12:00 pm, Morris Hall
    12/1/2015 House • Favorable by Finance and Tax Committee; YEAS 16 NAYS 0 -HJ 163
    • Now in Local and Federal Affairs Committee -HJ 163
    1/12/2016 House • Introduced -HJ 44
    1/25/2016 House • On Committee agenda-- Local and Federal Affairs Committee, 01/27/16, 9:00 am, Webster Hall
    1/27/2016 House • CS by Local and Federal Affairs Committee; YEAS 16 NAYS 0 -HJ 333
    1/29/2016 House • Pending review of CS under Rule 7.19(c)
    2/1/2016 House • Now in Appropriations Committee -HJ 362
    • CS by Local and Federal Affairs Committee read 1st time -HJ 327
    2/12/2016 House • On Committee agenda-- Appropriations Committee, 02/16/16, 3:00 pm, Webster Hall
    2/16/2016 House • CS/CS by- Appropriations Committee; YEAS 24 NAYS 0 -HJ 483
    2/17/2016 House • Pending review of CS -under Rule 7.19(c)
    • CS/CS by Appropriations Committee read 1st time -HJ 477
    2/19/2016 House • Placed on Calendar -HJ 517
    2/29/2016 House • Placed on Special Order Calendar, 03/02/16
    3/2/2016 House • Read 2nd time -HJ 663
    • Placed on 3rd reading
    3/3/2016 House • Read 3rd time -HJ 699
    • CS passed; YEAS 117 NAYS 0 -HJ 699
    3/3/2016 Senate • In Messages
    • Referred to Community Affairs; Finance and Tax; Appropriations -SJ 646
    • Received -SJ 646
    3/8/2016 Senate • Withdrawn from Community Affairs; Finance and Tax; Appropriations -SJ 782
    • Placed on Calendar, on 2nd reading -SJ 782
    • Substituted for CS/CS/SB 766 -SJ 782
    • Read 2nd time -SJ 782
    • Amendment(s) adopted (534768) -SJ 782
    • Placed on 3rd reading
    3/9/2016 Senate • Read 3rd time -SJ 845
    • CS passed as amended; YEAS 38 NAYS 0 -SJ 846
    3/9/2016 House • In returning messages
    • Was taken up -HJ 946
    • Concurred in 1 amendment(s) (534768) -HJ 951
    • CS passed as amended; YEAS 117 NAYS 0 -HJ 951
    • Ordered engrossed, then enrolled -HJ 951
    3/11/2016 • Signed by Officers and presented to Governor -HJ 1434
    3/25/2016 • Approved by Governor
    3/28/2016 • Chapter No. 2016-128, companion bill(s) passed, see HB 5003 (Ch. 2016-62)

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  • CS/CS/HB 499, Enrolled (Current Bill Version) Posted 3/9/2016 at 6:27 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (3)

    Bill Number Subject Filed By Relationship Learn more about bill relationships Last Action and Location Track Bills
    S 766 (c2) Ad Valorem Taxation Flores Identical Last Action: 3/8/2016 S Laid on Table, companion bill(s) passed, see CS/CS/HB 499 (Ch. 2016-128), HB 5003 (Ch. 2016-62) -SJ 782
    Location: Laid on Table
    H 5003 (er) Implementing the 2016-2017 General Appropriations Act Appropriations Committee Compare Last Action: 3/18/2016 Chapter No. 2016-62, companion bill(s) passed, see CS/CS/HB 499 (Ch. 2016-128), CS/CS/CS/HB 589 (Ch. 2016-130), CS/CS/HB 719 (Ch. 2016-58), CS/HB 837 (Ch. 2016-137), CS/CS/HB 1083 (Ch. 2016-140), CS/HB 1335 (Ch. 2016-147), HB 5001 (Ch. 2016-66), HB 5101 (Ch. 2016-65), CS/HB 7003 (Ch. 2016-3), HB 7027 (Ch. 2016-181), CS/CS/HB 7029 (Ch. 2016-237), CS/CS/HB 7061 (Ch. 2016-239), CS/SB 1322 (Ch. 2016-152)
    Location: Became Law
    S 1324 (c1) Taxation Altman Compare Last Action: 3/11/2016 S Died in Finance and Tax, companion bill(s) passed, see CS/CS/HB 499 (Ch. 2016-128)
    Location: In committee/council (FT)

    Citations - Statutes (13)

    Citation Catchline Location in Bill Location In Bill Help
    192.0105 Taxpayer rights. Page 3 (pdf)
    193.073 Erroneous returns; estimate of assessment when no return filed. Page 4 (pdf)
    193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls. Page 5 (pdf)
    193.155 Homestead assessments. Page 6 (pdf)
    193.1554 Assessment of nonhomestead residential property. Page 7 (pdf)
    193.1555 Assessment of certain residential and nonresidential real property. Page 8 (pdf)
    194.011 Assessment notice; objections to assessments. Page 9 (pdf)
    194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board. Page 12 (pdf)
    194.032 Hearing purposes; timetable. Page 13 (pdf)
    194.034 Hearing procedures; rules. Page 15 (pdf)
    194.035 Special magistrates; property evaluators. Page 19 (pdf)
    197.3632 Uniform method for the levy, collection, and enforcement of non-ad valorem assessments. Page 22 (pdf)
    1011.62 Funds for operation of schools. Page 23 (pdf)

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  • CS/CS/HB 499, Engrossed 1 Posted 3/9/2016 at 6:19 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (2)

    Bill Number Subject Filed By Relationship Learn more about bill relationships Last Action and Location Track Bills
    S 766 (c2) Ad Valorem Taxation Flores Similar Last Action: 3/8/2016 S Laid on Table, companion bill(s) passed, see CS/CS/HB 499 (Ch. 2016-128), HB 5003 (Ch. 2016-62) -SJ 782
    Location: Laid on Table
    S 1324 (c1) Taxation Altman Compare Last Action: 3/11/2016 S Died in Finance and Tax, companion bill(s) passed, see CS/CS/HB 499 (Ch. 2016-128)
    Location: In committee/council (FT)

    Citations - Statutes (13)

    Citation Catchline Location in Bill Location In Bill Help
    192.0105 Taxpayer rights. Page 4 (pdf)
    193.073 Erroneous returns; estimate of assessment when no return filed. Page 5 (pdf)
    193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls. Page 6 (pdf)
    193.155 Homestead assessments. Page 7 (pdf)
    193.1554 Assessment of nonhomestead residential property. Page 8 (pdf)
    193.1555 Assessment of certain residential and nonresidential real property. Page 9 (pdf)
    194.011 Assessment notice; objections to assessments. Page 10 (pdf)
    194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board. Page 14 (pdf)
    194.032 Hearing purposes; timetable. Page 17 (pdf)
    194.034 Hearing procedures; rules. Page 19 (pdf)
    194.035 Special magistrates; property evaluators. Page 22 (pdf)
    197.3632 Uniform method for the levy, collection, and enforcement of non-ad valorem assessments.
    1011.62 Funds for operation of schools. Page 25 (pdf)

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  • CS/CS/HB 499, Committee Substitute 2 Posted 2/17/2016 at 6:55 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (2)

    Bill Number Subject Filed By Relationship Learn more about bill relationships Last Action and Location Track Bills
    S 766 (c2) Ad Valorem Taxation Flores Similar Last Action: 3/8/2016 S Laid on Table, companion bill(s) passed, see CS/CS/HB 499 (Ch. 2016-128), HB 5003 (Ch. 2016-62) -SJ 782
    Location: Laid on Table
    S 1324 (c1) Taxation Altman Compare Last Action: 3/11/2016 S Died in Finance and Tax, companion bill(s) passed, see CS/CS/HB 499 (Ch. 2016-128)
    Location: In committee/council (FT)

    Floor Amendments (1)

    Amendment Sponsor Filed Last Floor Action Format
    534768 - Amendment (Delete All)
    Delete everything after the enacting clause and insert:
    Flores 3/7/2016
    6:46 PM
    House: Concur
    3/9/2016
    Web Page
    PDF

    Floor Votes (3)

    Date Chamber Result
    3/3/2016 10:43 AM House 117 Yeas - 0 Nays
    3/9/2016 10:26 AM Senate 38 Yeas - 0 Nays
    3/9/2016 2:42 PM House 117 Yeas - 0 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)
    193.073 Erroneous returns; estimate of assessment when no return filed. Page 5 (pdf)
    193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls. Page 6 (pdf)
    193.155 Homestead assessments. Page 7 (pdf)
    193.1554 Assessment of nonhomestead residential property. Page 8 (pdf)
    193.1555 Assessment of certain residential and nonresidential real property. Page 9 (pdf)
    194.011 Assessment notice; objections to assessments. Page 10 (pdf)
    194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board. Page 14 (pdf)
    194.015 Value adjustment board. Page 15 (pdf)
    194.032 Hearing purposes; timetable. Page 17 (pdf)
    194.034 Hearing procedures; rules. Page 19 (pdf)
    194.035 Special magistrates; property evaluators. Page 22 (pdf)
    1011.62 Funds for operation of schools. Page 25 (pdf)

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  • CS/HB 499, Committee Substitute 1 Posted 1/29/2016 at 5:34 PM

    Bill Text:   PDF
    Analyses:   Appropriations Committee (Post-Meeting) 2/17/2016 (pdf)

    Related Bills (2)

    Bill Number Subject Filed By Relationship Learn more about bill relationships Last Action and Location Track Bills
    S 766 (c1) Ad Valorem Taxation Flores Compare Last Action: 3/8/2016 S Laid on Table, companion bill(s) passed, see CS/CS/HB 499 (Ch. 2016-128), HB 5003 (Ch. 2016-62) -SJ 782
    Location: Laid on Table
    S 1324 (c1) Taxation Altman Compare Last Action: 3/11/2016 S Died in Finance and Tax, companion bill(s) passed, see CS/CS/HB 499 (Ch. 2016-128)
    Location: In committee/council (FT)

    Committee Amendments (2)

    Amendment Sponsor Filed Last Committee Action Format
    589775 - Strike All Amendment
    Remove everything after the enacting clause and insert:
    Avila 2/15/2016
    8:17 PM
    Adopted without Objection
    2/18/2016
    PDF
    hierarchy 442115 - Amendment to Amendment (589775)
    Remove lines 68-110 of the amendment
    Albritton 2/16/2016
    12:00 PM
    Adopted without Objection
    2/18/2016
    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)
    193.073 Erroneous returns; estimate of assessment when no return filed. Page 6 (pdf)
    193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls. Page 7 (pdf)
    193.155 Homestead assessments. Page 7 (pdf)
    193.1554 Assessment of nonhomestead residential property. Page 8 (pdf)
    193.1555 Assessment of certain residential and nonresidential real property. Page 9 (pdf)
    194.011 Assessment notice; objections to assessments. Page 10 (pdf)
    194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board. Page 15 (pdf)
    194.015 Value adjustment board. Page 16 (pdf)
    194.032 Hearing purposes; timetable. Page 17 (pdf)
    194.034 Hearing procedures; rules. Page 19 (pdf)
    194.035 Special magistrates; property evaluators. Page 23 (pdf)
    1011.62 Funds for operation of schools. Page 26 (pdf)

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  • HB 499, Original Filed Version Posted 11/2/2015 at 9:37 AM

    Bill Text:   PDF
    Analyses:   Finance and Tax Committee (Post-Meeting) 4/14/2016 (pdf)
    Local and Federal Affairs Committee (Post-Meeting) 1/28/2016 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Learn more about bill relationships Last Action and Location Track Bills
    S 766 Ad Valorem Taxation Flores Compare Last Action: 3/8/2016 S Laid on Table, companion bill(s) passed, see CS/CS/HB 499 (Ch. 2016-128), HB 5003 (Ch. 2016-62) -SJ 782
    Location: Laid on Table

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    569467 - Strike All Amendment
    Remove everything after the enacting clause and insert:
    Avila 1/26/2016
    5:57 PM
    Adopted without Objection
    1/27/2016
    PDF

    Citations - Statutes (10)

    Citation Catchline Location in Bill Location In Bill Help
    129.03 Preparation and adoption of budget. Page 2 (pdf)
    192.0105 Taxpayer rights. Page 3 (pdf)
    193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls. Page 5 (pdf)
    194.011 Assessment notice; objections to assessments. Page 5 (pdf)
    194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board. Page 9 (pdf)
    194.015 Value adjustment board. Page 10 (pdf)
    194.032 Hearing purposes; timetable. Page 12 (pdf)
    194.034 Hearing procedures; rules. Page 14 (pdf)
    194.035 Special magistrates; property evaluators. Page 16 (pdf)
    1011.62 Funds for operation of schools. Page 18 (pdf)

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