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Glossary of Legislative Terms

CS/SB 1254: Ad Valorem Assessments

GENERAL BILL by Finance and Tax ; Bean

Ad Valorem Assessments; Adding exceptions to the definition of the term “change of ownership” for purposes of a certain homestead assessment limitation; providing that changes, additions, or improvements, including ancillary improvements, to nonhomestead residential property damaged or destroyed by misfortune or calamity must be assessed upon substantial completion; providing that certain changes, additions, or improvements must be reassessed at just value in subsequent years, etc.

Effective Date: 7/1/2021
 Last Action: 4/30/2021 Senate - Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31)
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
2/11/2021 Senate • Filed
2/18/2021 Senate • Referred to Community Affairs; Finance and Tax; Appropriations -SJ 127
3/2/2021 Senate • Introduced -SJ 127
3/19/2021 Senate • On Committee agenda-- Community Affairs, 03/24/21, 8:30 am, 37 Senate Building
3/24/2021 Senate • Favorable by Community Affairs; YEAS 8 NAYS 0 -SJ 312
• Now in Finance and Tax
3/26/2021 Senate • On Committee agenda-- Finance and Tax, 03/31/21, 11:00 am, 110 Senate Building
3/31/2021 Senate • CS by Finance and Tax; YEAS 8 NAYS 0 -SJ 342
4/1/2021 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
• CS by Finance and Tax read 1st time -SJ 351
4/2/2021 Senate • Now in Appropriations
4/30/2021 Senate • Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31)