Senate Bill 1748 (2022) - The Florida Senate

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CS/SB 1748: Homestead Property Tax Exemptions for Classroom Teachers, Law Enforcement Officers, Firefighters, Child Welfare Professionals, and Servicemembers

GENERAL BILL by Finance and Tax ; Brodeur

Homestead Property Tax Exemptions for Classroom Teachers, Law Enforcement Officers, Firefighters, Child Welfare Professionals, and Servicemembers; Specifying the information that must be supplied annually to the property appraiser by classroom teachers, law enforcement officers, firefighters, child welfare professionals, and servicemembers who qualify for a specified exemption; providing conditions under which a classroom teacher, a law enforcement officer, a firefighter, a child welfare professional, or a servicemember may receive an additional homestead property tax exemption; specifying actions a property appraiser may take if a taxpayer improperly claims an exemption; requiring the Legislature to appropriate moneys to offset reductions in ad valorem tax revenues experienced by fiscally constrained counties due to adoption of the constitutional amendment providing the additional homestead property tax exemption, etc.

Effective Date: On the effective date of the amendment to the State Constitution proposed by SJR 1746 or a similar joint resolution having substantially the same specific intent and purpose, if such amendment to the State Constitution is approved at the next general election or at an earlier special election specifically authorized by law for that purpose
Last Action: 3/14/2022 Senate - Died in Appropriations, companion bill(s) passed, see CS/CS/HB 1563 (Ch. 2022-219), CS/CS/HJR 1 (Passed)
Bill Text: Web Page | PDF

Senate Committee References:

Community Affairs (CA)
Finance and Tax (FT)
Appropriations (AP)

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Bill History

Date	Chamber	Action
1/7/2022	Senate	• Filed
1/12/2022	Senate	• Referred to Community Affairs; Finance and Tax; Appropriations -SJ 150
1/18/2022	Senate	• Introduced -SJ 150
1/20/2022	Senate	• On Committee agenda-- Community Affairs, 01/25/22, 3:30 pm, 37 Senate Building
1/25/2022	Senate	• Favorable by Community Affairs; YEAS 9 NAYS 0 -SJ 217
1/26/2022	Senate	• Now in Finance and Tax
2/7/2022	Senate	• On Committee agenda-- Finance and Tax, 02/10/22, 11:00 am, 110 Senate Building
2/10/2022	Senate	• CS by Finance and Tax; YEAS 7 NAYS 0 -SJ 370
2/11/2022	Senate	• Pending reference review under Rule 4.7(2) - (Committee Substitute) • Now in Appropriations
2/16/2022	Senate	• CS by Finance and Tax read 1st time -SJ 381
3/12/2022	Senate	• Indefinitely postponed and withdrawn from consideration
3/14/2022	Senate	• Died in Appropriations, companion bill(s) passed, see CS/CS/HB 1563 (Ch. 2022-219), CS/CS/HJR 1 (Passed)

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CS/SB 1748, Committee Substitute 1 (Current Bill Version) Posted 2/11/2022 at 10:06 AM

Bill Text:	Web Page \| PDF

Analyses:	None

Related Bills (3)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
S 1746 (c1)	Homestead Property Tax Exemption	Brodeur	Linked	Last Action: 3/14/2022 S Died in Appropriations, companion bill(s) passed, see CS/CS/HJR 1 (Passed), CS/CS/HB 1563 (Ch. 2022-219)
H 1563 (er)	Homestead Property Tax Exemptions for Classroom Teachers, Law Enforcement Officers, Firefighters, Emergency Medical Technicians, Paramedics, Child Welfare Professionals, and Servicemembers	Ways and Means Committee	Similar	Last Action: 6/28/2022 Chapter No. 2022-219; companion bill(s) passed, see CS/CS/HJR 1 (Passed)
H 1 (er)	Additional Homestead Property Tax Exemption for Specified Critical Public Service Workforce	State Affairs Committee	Compare	Last Action: 3/23/2022 Signed by Officers and filed with Secretary of State; companion bill(s) passed, see CS/CS/HB 1563 (Ch. 2022-219)

Citations - Statutes (3)

Citation	Catchline	Location in Bill Location In Bill Help
196.011	Annual application required for exemption.	Page 2 (pdf)
196.077		Page 4 (pdf)
218.125	Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties.	Page 6 (pdf)

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SB 1748, Original Filed Version Posted 1/7/2022 at 1:18 PM

Bill Text:	Web Page \| PDF

Analyses:	Community Affairs (Pre-Meeting) 1/24/2022 (pdf) Community Affairs (Post-Meeting) 1/26/2022 (pdf) Finance and Tax (Pre-Meeting) 2/8/2022 (pdf) Finance and Tax (Post-Meeting) 2/10/2022 (pdf)

Related Bills (3)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
S 1746 (c1)	Homestead Property Tax Exemption	Brodeur	Linked	Last Action: 3/14/2022 S Died in Appropriations, companion bill(s) passed, see CS/CS/HJR 1 (Passed), CS/CS/HB 1563 (Ch. 2022-219)
H 1563 (c1)	Homestead Property Tax Exemptions for Classroom Teachers, Law Enforcement Officers, Firefighters, Emergency Medical Technicians, Paramedics, Child Welfare Professionals, and Servicemembers	Ways and Means Committee	Similar	Last Action: 6/28/2022 Chapter No. 2022-219; companion bill(s) passed, see CS/CS/HJR 1 (Passed)
H 1 (c1)	Additional Homestead Property Tax Exemption for Specified Critical Public Service Workforce	State Affairs Committee	Compare	Last Action: 3/23/2022 Signed by Officers and filed with Secretary of State; companion bill(s) passed, see CS/CS/HB 1563 (Ch. 2022-219)

Committee Amendments (1)

Amendment	Sponsor	Filed	Last Committee Action	Format
247456 - Amendment Between lines 137 and 138 insert:	Finance and Tax (Brodeur)	2/8/2022 10:48 AM	Replaced by Committee Substitute 2/10/2022	Web Page PDF

Committee Votes (2)

Date	Committee	Result
1/25/2022 3:30 PM	Community Affairs	9 Yeas - 0 Nays
2/10/2022 11:00 AM	Finance and Tax	7 Yeas - 0 Nays

Citations - Statutes (2)

Citation	Catchline	Location in Bill Location In Bill Help
196.011	Annual application required for exemption.	Page 2 (pdf)
196.077		Page 4 (pdf)

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