CS/CS/SB 1256: Administration of Property Taxes
GENERAL BILL by Budget ; Budget Subcommittee on Finance and Tax ; Budget Subcommittee on Finance and Tax
Administration of Property Taxes; Revising the definitions of the terms “assessed value of property” and “complete submission of the rolls”; providing that a taxpayer has a right to have a hearing before the value adjustment board rescheduled if the hearing is not commenced within a certain period after the scheduled time; limiting the review of changes in the assessed value of real property resulting from an informal conference with the taxpayer to a review by the Department of Revenue or a designated entity; deleting provisions requiring that the tax collector report amounts of deferred tax liability to the Department of Revenue; authorizing servicemembers who receive a homestead exemption and who are deployed in certain military operations to receive an additional ad valorem tax exemption, etc.
Last Action: 3/9/2012 Senate - Laid on Table, companion bill(s) passed, see CS/HB 7097 (Ch. 2012-193), CS/CS/SB 922 (Ch. 2012-159) -SJ 1329
Bill Text: Web Page | PDF
- Budget Subcommittee on Finance and Tax (BFT)
- Budget (BC)
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Bill History
Date Chamber Action 12/13/2011 Senate • SPB 7036 submitted as a committee bill (SB 1256) by Budget Subcommittee on Finance and Tax
• Filed
1/11/2012 Senate • Referred to Budget; Rules -SJ 139
1/13/2012 Senate • Subreferred to Budget Subcommittee on Finance and Tax -SJ 161
• Now in Budget Subcommittee on Finance and Tax
• Introduced -SJ 139
1/19/2012 Senate • On Committee agenda-- Budget Subcommittee on Finance and Tax, 01/24/12, 1:00 pm, 301 Senate Office Building
1/24/2012 Senate • CS by Budget Subcommittee on Finance and Tax; YEAS 4 NAYS 0 -SJ 280
1/25/2012 Senate • Now in Budget -SJ 280
1/27/2012 Senate • CS by Budget Subcommittee on Finance and Tax read 1st time -SJ 288
2/23/2012 Senate • On Committee agenda-- Budget, 02/28/12, 4:30 pm, 412 Knott Building --Not Considered
2/28/2012 Senate • On Committee agenda-- Budget, 02/29/12, 2:00 pm, 412 Knott Building
2/29/2012 Senate • CS/CS by Budget; YEAS 18 NAYS 0 -SJ 805
3/3/2012 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
3/5/2012 Senate • Now in Rules -SJ 805
• CS/CS by Budget read 1st time -SJ 807
3/7/2012 Senate • Withdrawn from Rules -SJ 907
• Placed on Calendar, on 2nd reading -SJ 907
• Placed on Special Order Calendar, 03/09/12
3/9/2012 Senate • Read 2nd time -SJ 1328
• Substituted CS/HB 7097 -SJ 1329
• Laid on Table, companion bill(s) passed, see CS/HB 7097 (Ch. 2012-193), CS/CS/SB 922 (Ch. 2012-159) -SJ 1329
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CS/CS/SB 1256, Committee Substitute 2 (Current Bill Version) Posted 3/3/2012 at 11:07 AM
Bill Text: Web Page | PDF Analyses: Budget (Post-Meeting) 3/5/2012 (pdf)
Related Bills (5)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 977 (c2) Military Support Nelson Compare Last Action: 3/6/2012 H Laid on Table, companion bill(s) passed, see CS/CS/SB 922 (Ch. 2012-159), CS/HB 45 (Ch. 2012-162), CS/CS/CS/HB 599 (Ch. 2012-174), CS/CS/HB 1223 (Ch. 2012-181), CS/HB 7039 (Ch. 2012-228), CS/HB 7041 (Ch. 2012-96), HB 7075 (Ch. 2012-98), CS/HB 7081 (Ch. 2012-99), CS/HB 7097 (Ch. 2012-193), SB 276 (Ch. 2012-199) -HJ 1118
Location: Laid on TableH 7097 (er) Administration of Property Taxes Finance and Tax Committee Compare Last Action: 4/30/2012 Chapter No. 2012-193, companion bill(s) passed, see CS/CS/SB 922 (Ch. 2012-159)
Location: Became LawH 7113 Additional Ad Valorem Tax Exemption for Deployed Servicemembers Finance and Tax Committee Compare Last Action: 3/9/2012 S Died in Messages, companion bill(s) passed, see CS/HB 7097 (Ch. 2012-193), CS/CS/SB 922 (Ch. 2012-159)
Location: In messages from HouseS 156 (c1) Assessment of Residential and Nonhomestead Real Property Latvala Compare Last Action: 3/9/2012 S Died in Budget Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 7097 (Ch. 2012-193)
Location: In committee/council (BFT)S 922 (er) Military Support Bennett Compare Last Action: 4/29/2012 Chapter No. 2012-159, companion bill(s) passed, see CS/HB 45 (Ch. 2012-162), CS/CS/CS/HB 599 (Ch. 2012-174), CS/CS/HB 1223 (Ch. 2012-181), CS/HB 7039 (Ch. 2012-228), HB 7075 (Ch. 2012-98), CS/HB 7081 (Ch. 2012-99), CS/HB 7097 (Ch. 2012-193), SB 276 (Ch. 2012-199)
Location: Became LawFloor Amendments (5)
Amendment Sponsor Filed Last Floor Action Format 622322 - Amendment
Between lines 565 and 566 insert:Evers 3/8/2012
4:57 PMSenate: Withdrawn
3/9/2012Web Page
PDF425514 - Amendment
Delete lines 772 - 774 and insert:Bogdanoff 3/8/2012
11:16 AMSenate: Withdrawn
3/9/2012Web Page
PDF295652 - Amendment
Delete lines 772 - 774 and insert:Bogdanoff 3/9/2012
12:25 PM
(Late Filed)Senate: Withdrawn
3/9/2012Web Page
PDF698908 - Amendment
Between lines 903 and 904 insert:Evers 3/8/2012
4:57 PMSenate: Withdrawn
3/9/2012Web Page
PDF463076 - Amendment
Between lines 995 and 996 insert:Norman 3/8/2012
8:35 PM
(Late Filed)Senate: Withdrawn
3/9/2012Web Page
PDFCitations - Statutes (30)
Citation Catchline Location in Bill Location In Bill Help 192.001 Definitions. Page 5 (pdf) 192.0105 Taxpayer rights. Page 7 (pdf) 192.117 Property Tax Administration Task Force. Page 8 (pdf) 193.114 Preparation of assessment rolls. Page 8 (pdf) 193.1554 Assessment of nonhomestead residential property. Page 9 (pdf) 193.1555 Assessment of certain residential and nonresidential real property. Page 11 (pdf) 193.501 Assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted. Page 12 (pdf) 193.503 Classification and assessment of historic property used for commercial or certain nonprofit purposes. Page 13 (pdf) 193.505 Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted. Page 13 (pdf) 194.032 Hearing purposes; timetable. Page 13 (pdf) 194.034 Hearing procedures; rules. Page 15 (pdf) 195.072 Cooperation of other agencies of state government. Page 16 (pdf) 195.096 Review of assessment rolls. Page 16 (pdf) 195.0985 Annual ratio studies; publication. Page 19 (pdf) 195.099 Periodic review. Page 20 (pdf) 196.031 Exemption of homesteads. Page 20 (pdf) 196.061 Rental of homestead to constitute abandonment. Page 21 (pdf) 196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans. Page 22 (pdf) 196.082 Discounts for disabled veterans. Page 22 (pdf) 196.091 Exemption for disabled veterans confined to wheelchairs. Page 22 (pdf) 196.101 Exemption for totally and permanently disabled persons. Page 23 (pdf) 196.121 Homestead exemptions; forms. Page 23 (pdf) 196.173 Exemption for deployed servicemembers. Page 24 (pdf) 196.199 Government property exemption. Page 24 (pdf) 196.202 Property of widows, widowers, blind persons, and persons totally and permanently disabled. Page 25 (pdf) 196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability. Page 26 (pdf) 197.332 Duties of tax collectors; branch offices. Page 27 (pdf) 200.065 Method of fixing millage. Page 27 (pdf) 218.12 Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties. Page 32 (pdf) 218.125 Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties. Page 33 (pdf) -
CS/SB 1256, Committee Substitute 1 Posted 1/25/2012 at 8:06 AM
Bill Text: Web Page | PDF Analyses: Budget Subcommittee on Finance and Tax (Post-Meeting) 2/9/2012 (pdf)
Budget (Pre-Meeting) 2/27/2012 (pdf)
Related Bills (2)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 7097 (e2) Administration of Property Taxes Finance and Tax Committee Compare Last Action: 4/30/2012 Chapter No. 2012-193, companion bill(s) passed, see CS/CS/SB 922 (Ch. 2012-159)
Location: Became LawS 156 (c1) Assessment of Residential and Nonhomestead Real Property Latvala Compare Last Action: 3/9/2012 S Died in Budget Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 7097 (Ch. 2012-193)
Location: In committee/council (BFT)Committee Amendments (14)
Amendment Sponsor Filed Last Committee Action Format 727222 - Amendment
Delete line 147 and insert:Budget
(Norman)2/27/2012
1:00 PMReplaced by Committee Substitute
3/2/2012Web Page
PDF274206 - Amendment
Delete line 211 and insert:Budget
(Norman)2/27/2012
1:00 PMReplaced by Committee Substitute
3/2/2012Web Page
PDF430154 - Amendment
Delete lines 225 - 229 and insert:Budget
(Bennett)2/28/2012
9:20 AMReplaced by Substitute Amendment
3/2/2012Web Page
PDF504124 - Substitute Amendment (430154)
Delete lines 225 - 229 and insert:Budget
(Altman)2/29/2012
11:46 AMReplaced by Committee Substitute
3/2/2012Web Page
PDF189614 - Amendment
Delete lines 270 - 278 and insert:Budget
(Norman)2/27/2012
1:01 PMReplaced by Committee Substitute
3/2/2012Web Page
PDF663754 - Amendment
Between lines 326 and 327 insert:Budget
(Altman)2/27/2012
4:07 PMWithdrawn
3/2/2012Web Page
PDF337722 - Amendment
Delete lines 343 - 346 and insert:Budget
(Altman)2/27/2012
4:07 PMWithdrawn
3/2/2012Web Page
PDF968486 - Amendment
Delete lines 544 - 545 and insert:Budget
(Norman)2/27/2012
1:01 PMReplaced by Committee Substitute
3/2/2012Web Page
PDF460970 - Amendment
Between lines 642 and 643 insert:Budget
(Benacquisto)2/27/2012
1:00 PMWithdrawn
3/2/2012Web Page
PDF688732 - Amendment
Between lines 642 and 643 insert:Budget
(Norman)2/27/2012
1:01 PMReplaced by Committee Substitute
3/2/2012Web Page
PDF868778 - Amendment
Between lines 642 and 643 insert:Budget
(Altman)2/27/2012
4:07 PMWithdrawn
3/2/2012Web Page
PDF967692 - Amendment
Between lines 642 and 643 insert:Budget
(Benacquisto)2/27/2012
7:20 PMReplaced by Committee Substitute
3/2/2012Web Page
PDF593480 - Amendment
Between lines 695 and 696 insert:Budget
(Bogdanoff)2/28/2012
1:18 PMReplaced by Substitute Amendment
3/2/2012Web Page
PDF715646 - Substitute Amendment (593480)
Between lines 695 and 696 insert:Budget
(Bogdanoff)2/28/2012
3:50 PMReplaced by Committee Substitute
3/2/2012Web Page
PDFCommittee Votes (1)
Date Committee Result 2/29/2012 2:00 PM Budget 18 Yeas - 0 Nays Citations - Statutes (26)
Citation Catchline Location in Bill Location In Bill Help 192.001 Definitions. Page 5 (pdf) 192.0105 Taxpayer rights. Page 6 (pdf) 192.117 Property Tax Administration Task Force. Page 7 (pdf) 193.114 Preparation of assessment rolls. Page 7 (pdf) 193.1554 Assessment of nonhomestead residential property. Page 9 (pdf) 193.1555 Assessment of certain residential and nonresidential real property. Page 10 (pdf) 193.501 Assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted. Page 12 (pdf) 193.503 Classification and assessment of historic property used for commercial or certain nonprofit purposes. Page 12 (pdf) 193.505 Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted. Page 13 (pdf) 194.032 Hearing purposes; timetable. Page 13 (pdf) 194.034 Hearing procedures; rules. Page 14 (pdf) 195.096 Review of assessment rolls. Page 15 (pdf) 195.0985 Annual ratio studies; publication. Page 19 (pdf) 195.099 Periodic review. Page 19 (pdf) 196.031 Exemption of homesteads. Page 19 (pdf) 196.061 Rental of homestead to constitute abandonment. Page 20 (pdf) 196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans. Page 21 (pdf) 196.082 Discounts for disabled veterans. Page 21 (pdf) 196.091 Exemption for disabled veterans confined to wheelchairs. Page 22 (pdf) 196.101 Exemption for totally and permanently disabled persons. Page 22 (pdf) 196.121 Homestead exemptions; forms. Page 22 (pdf) 196.202 Property of widows, widowers, blind persons, and persons totally and permanently disabled. Page 23 (pdf) 196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability. Page 23 (pdf) 200.065 Method of fixing millage. Page 25 (pdf) 218.12 Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties. Page 29 (pdf) 218.125 Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties. Page 30 (pdf) -
SB 1256, Original Filed Version Posted 12/13/2011 at 8:38 AM
Bill Text: Web Page | PDF Analyses: Budget Subcommittee on Finance and Tax (Pre-Meeting) 1/23/2012 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 156 (c1) Assessment of Residential and Nonhomestead Real Property Latvala Compare Last Action: 3/9/2012 S Died in Budget Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 7097 (Ch. 2012-193)
Location: In committee/council (BFT)Committee Amendments (2)
Amendment Sponsor Filed Last Committee Action Format 512326 - Amendment
Between lines 212 and 213 insert:Budget Subcommittee on Finance and Tax
(Altman)1/23/2012
12:52 PMReplaced by Committee Substitute
1/24/2012Web Page
PDF529392 - Amendment
Between lines 535 and 536 insert:Budget Subcommittee on Finance and Tax
(Altman)1/23/2012
12:33 PMReplaced by Committee Substitute
1/24/2012Web Page
PDFCommittee Votes (1)
Date Committee Result 1/24/2012 1:00 PM Budget Subcommittee on Finance and Tax 4 Yeas - 0 Nays Citations - Statutes (25)
Citation Catchline Location in Bill Location In Bill Help 192.001 Definitions. Page 5 (pdf) 192.0105 Taxpayer rights. Page 6 (pdf) 192.117 Property Tax Administration Task Force. Page 7 (pdf) 193.114 Preparation of assessment rolls. 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) 193.501 Assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted. Page 11 (pdf) 193.503 Classification and assessment of historic property used for commercial or certain nonprofit purposes. Page 11 (pdf) 193.505 Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted. Page 12 (pdf) 194.032 Hearing purposes; timetable. Page 12 (pdf) 194.034 Hearing procedures; rules. Page 13 (pdf) 195.096 Review of assessment rolls. Page 14 (pdf) 195.0985 Annual ratio studies; publication. Page 18 (pdf) 195.099 Periodic review. Page 18 (pdf) 196.031 Exemption of homesteads. Page 18 (pdf) 196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans. Page 19 (pdf) 196.082 Discounts for disabled veterans. Page 19 (pdf) 196.091 Exemption for disabled veterans confined to wheelchairs. Page 20 (pdf) 196.101 Exemption for totally and permanently disabled persons. Page 20 (pdf) 196.121 Homestead exemptions; forms. Page 21 (pdf) 196.202 Property of widows, widowers, blind persons, and persons totally and permanently disabled. Page 21 (pdf) 196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability. Page 22 (pdf) 200.065 Method of fixing millage. Page 23 (pdf) 218.12 Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties. Page 27 (pdf) 218.125 Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties. Page 28 (pdf)