Skip to Navigation | Skip to Main Content | Skip to Site Map

MyFloridaHouse.gov | Mobile Site

Senate Tracker: Sign Up | Login

The Florida Senate

CS/HB 7159: Ad Valorem Taxation

GENERAL BILL by State Affairs Committee ; Finance and Tax Subcommittee ; Caldwell ; (CO-INTRODUCERS) Campbell

Ad Valorem Taxation; Provides that postmark date of commercial mail delivery service is considered date of filing for certain ad valorem applications or returns; allows certain ad valorem communications to be sent electronically in lieu of first-class mail; provides requirements & conditions applicable to such electronic communications; requires property appraiser to publish notices of date of tax roll certifications & extensions on property appraiser's website; provides that change of ownership for purposes of assessing property at just value does not apply to lessees entitled to homestead; extends time for appealing value adjustment board's denial of taxpayer's application to transfer prior homestead assessment limitations to new homestead; provides for taxation & assessment of bioproduction feedstocks & certain personal property; provides assessment methodology for structures used in production of bioproduction feedstocks; authorizes county to waive annual application requirement for reduction in assessed value of homestead property used to provide living quarters for parents or grandparents of owner or spouse of owner; requires property owner to notify property appraiser if reduction no longer applies.

Effective Date: 7/1/2013
Last Action: 4/30/2013 House - Laid on Table, companion bill(s) passed, see CS/CS/HB 247 (Ch. 2013-192), CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72) -HJ 1016
Bill Text: PDF

Expand All Collapse All

  • Bill History

    Date Chamber Action
    4/5/2013 House • Filed
    • Introduced -HJ 440
    4/9/2013 House • Referred to State Affairs Committee -HJ 471
    4/12/2013 House • On Committee agenda-- State Affairs Committee, 04/16/13, 2:00 pm, Morris Hall
    4/16/2013 House • CS by- State Affairs Committee; YEAS 16 NAYS 0 -HJ 687
    4/18/2013 House • Pending review of CS -under Rule 7.19(c)
    • CS by State Affairs Committee read 1st time -HJ 681
    4/22/2013 House • Placed on Calendar -HJ 702
    4/29/2013 House • Placed on Special Order Calendar, 04/30/13
    4/30/2013 House • Substituted SB 1830 -HJ 1016
    • Laid on Table, companion bill(s) passed, see CS/CS/HB 247 (Ch. 2013-192), CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72) -HJ 1016

    Top of SectionTop of Page

  • CS/HB 7159, Committee Substitute 1 (Current Bill Version) Posted 4/18/2013 at 8:57 AM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (8)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 247 (er) Paper Reduction Nelson Compare Last Action: 6/17/2013 Chapter No. 2013-192, companion bill(s) passed, see SB 1830 (Ch. 2013-72)
    Location: Became Law
    H 437 (er) Community Development Davis Compare Last Action: 5/30/2013 Chapter No. 2013-83, companion bill(s) passed, see SB 1830 (Ch. 2013-72)
    Location: Became Law
    H 921 Tax Exemptions for Property Used for Affordable Housing Renuart Compare Last Action: 5/3/2013 H Died on Calendar, companion bill(s) passed, see CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72)
    Location: On 2nd Reading Calendar
    S 740 Tax Exemptions for Property Used for Affordable Housing Simpson Compare Last Action: 5/3/2013 S Died in Community Affairs, companion bill(s) passed, see CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72)
    Location: In committee/council (CA)
    S 928 (c2) Community Development Simpson Compare Last Action: 4/25/2013 S Laid on Table, companion bill(s) passed, see CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72) -SJ 617
    Location: Laid on Table
    S 1352 (c2) Paper Reduction Ring Compare Last Action: 4/29/2013 S Laid on Table, companion bill(s) passed, see CS/CS/HB 247 (Ch. 2013-192), SB 1830 (Ch. 2013-72) -SJ 767
    Location: Laid on Table
    S 1830 (er) Ad Valorem Taxation Appropriations Compare Last Action: 5/30/2013 Chapter No. 2013-72, companion bill(s) passed, see CS/CS/HB 247 (Ch. 2013-192), CS/CS/HB 437 (Ch. 2013-83)
    Location: Became Law
    S 1838 Homestead Property Tax Exemptions Military and Veterans Affairs, Space, and Domestic Security Compare Last Action: 5/3/2013 S Died in Appropriations, companion bill(s) passed, see SB 1830 (Ch. 2013-72)
    Location: In committee/council (AP)

    Citations - Statutes (13)

    Citation Catchline Location in Bill Location In Bill Help
    192.047 Date of filing. Page 3 (pdf)
    192.048 Page 3 (pdf)
    193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls. Page 5 (pdf)
    193.155 Homestead assessments. Page 5 (pdf)
    193.451 Annual growing of agricultural crops, nonbearing fruit trees, nursery stock; taxability. Page 9 (pdf)
    193.461 Agricultural lands; classification and assessment; mandated eradication or quarantine program. Page 10 (pdf)
    193.703 Reduction in assessment for living quarters of parents or grandparents. Page 11 (pdf)
    194.011 Assessment notice; objections to assessments. Page 13 (pdf)
    196.031 Exemption of homesteads. Page 15 (pdf)
    196.075 Additional homestead exemption for persons 65 and older. Page 16 (pdf)
    196.082 Discounts for disabled veterans. Page 17 (pdf)
    196.1978 Affordable housing property exemption. Page 18 (pdf)
    196.198 Educational property exemption. Page 19 (pdf)

    Citations - Chapter Law (2)

    Chapter Law Section Amended Location in Bill Location In Bill Help
    2012-45 Section 4 Page 21 (pdf)
    2012-57 Section 1 Page 16 (pdf)

    Top of SectionTop of Page

  • HB 7159, Original Filed Version Posted 4/5/2013 at 7:19 AM

    Bill Text:   PDF
    Analyses:   State Affairs Committee (Post-Meeting) 4/18/2013 (pdf)

    Related Bills (7)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 437 (c2) Community Development Davis Compare Last Action: 5/30/2013 Chapter No. 2013-83, companion bill(s) passed, see SB 1830 (Ch. 2013-72)
    Location: Became Law
    H 921 Tax Exemptions for Property Used for Affordable Housing Renuart Compare Last Action: 5/3/2013 H Died on Calendar, companion bill(s) passed, see CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72)
    Location: On 2nd Reading Calendar
    H 7165 Early Learning Education Committee Compare Last Action: 7/1/2013 Chapter No. 2013-252
    Location: Became Law
    S 740 Tax Exemptions for Property Used for Affordable Housing Simpson Compare Last Action: 5/3/2013 S Died in Community Affairs, companion bill(s) passed, see CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72)
    Location: In committee/council (CA)
    S 928 (c1) Community Development Simpson Compare Last Action: 4/25/2013 S Laid on Table, companion bill(s) passed, see CS/CS/HB 437 (Ch. 2013-83), SB 1830 (Ch. 2013-72) -SJ 617
    Location: Laid on Table
    S 1830 Ad Valorem Taxation Appropriations Compare Last Action: 5/30/2013 Chapter No. 2013-72, companion bill(s) passed, see CS/CS/HB 247 (Ch. 2013-192), CS/CS/HB 437 (Ch. 2013-83)
    Location: Became Law
    S 1838 Homestead Property Tax Exemptions Military and Veterans Affairs, Space, and Domestic Security Compare Last Action: 5/3/2013 S Died in Appropriations, companion bill(s) passed, see SB 1830 (Ch. 2013-72)
    Location: In committee/council (AP)

    Committee Amendments (5)

    Amendment Sponsor Filed Last Committee Action Format
    084863 - Amendment
    Remove lines 122-134
    Caldwell 4/16/2013
    9:51 AM
    Adopted without Objection
    4/17/2013
    PDF
    091395 - Amendment
    Between lines 250 and 251, insert:
    Albritton 4/16/2013
    11:49 AM
    Adopted without Objection
    4/17/2013
    PDF
    306295 - Amendment
    Remove lines 303-306 and insert:
    Caldwell 4/16/2013
    9:52 AM
    Adopted without Objection
    4/17/2013
    PDF
    116695 - Amendment
    Remove line 469 and insert:
    Caldwell 4/16/2013
    9:53 AM
    Adopted without Objection
    4/17/2013
    PDF
    471789 - Amendment
    Remove line 542 and insert:
    Caldwell 4/16/2013
    9:53 AM
    Adopted without Objection
    4/17/2013
    PDF

    Citations - Statutes (12)

    Citation Catchline Location in Bill Location In Bill Help
    192.047 Date of filing. Page 3 (pdf)
    192.048 Page 3 (pdf)
    193.074 Confidentiality of returns. Page 5 (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)
    193.703 Reduction in assessment for living quarters of parents or grandparents. Page 9 (pdf)
    194.011 Assessment notice; objections to assessments. Page 11 (pdf)
    196.031 Exemption of homesteads. Page 13 (pdf)
    196.075 Additional homestead exemption for persons 65 and older. Page 14 (pdf)
    196.082 Discounts for disabled veterans. Page 15 (pdf)
    196.1978 Affordable housing property exemption. Page 16 (pdf)
    196.198 Educational property exemption. Page 17 (pdf)

    Citations - Chapter Law (2)

    Chapter Law Section Amended Location in Bill Location In Bill Help
    2012-45 Section 4 Page 19 (pdf)
    2012-57 Section 1 Page 14 (pdf)

    Top of SectionTop of Page