SB 552: Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property
GENERAL BILL by Bernard ; (CO-INTRODUCERS) Yarborough
Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property; Conforming provisions to proposed amendments made to the State Constitution which prohibit levying ad valorem taxes on tangible personal property by counties, school districts, and municipalities; repealing a provision relating to the property appraiser’s assessments and effect of determinations by value adjustment boards; repealing a provision relating to extending the date for filing tangible personal property tax returns; repealing a provision relating to tax returns to show all exemptions and claims, etc.
Last Action: 11/18/2025 Senate - Filed
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 11/18/2025 Senate • Filed
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SB 552, Original Filed Version (Current Bill Version) Posted 11/18/2025 at 12:07 PM
Bill Text: Web Page | PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 550 Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property Bernard Linked Last Action: 11/18/2025 S Filed 
Citations - Statutes (36)
Citation Catchline Location in Bill Location In Bill Help 166.131 Levy of taxes for payment of debt. Page 3 (pdf) 166.211 Ad valorem taxes. Page 3 (pdf) 192.001 Definitions. Page 3 (pdf) 192.0105 Taxpayer rights. Page 5 (pdf) 192.032 Situs of property for assessment purposes. Page 7 (pdf) 192.042 Date of assessment. Page 11 (pdf) 192.091 Commissions of property appraisers and tax collectors. Page 11 (pdf) 193.016 Property appraiser’s assessment; effect of determinations by value adjustment board. Page 12 (pdf) 193.052 Preparation and serving of returns. Page 12 (pdf) 193.062 Dates for filing returns. Page 13 (pdf) 193.063 Extension of date for filing tangible personal property tax returns. Page 13 (pdf) 193.073 Erroneous returns; estimate of assessment when no return filed. Page 13 (pdf) 193.114 Preparation of assessment rolls. Page 13 (pdf) 194.011 Assessment notice; objections to assessments. Page 14 (pdf) 194.013 Filing fees for petitions; disposition; waiver. Page 16 (pdf) 194.034 Hearing procedures; rules. Page 16 (pdf) 194.035 Special magistrates; property evaluators. Page 17 (pdf) 194.037 Disclosure of tax impact. Page 20 (pdf) 195.027 Rules and regulations. Page 20 (pdf) 195.073 Classification of property. Page 21 (pdf) 195.101 Withholding of state funds. Page 21 (pdf) 196.011 Annual application required for exemption. Page 22 (pdf) 196.012 Definitions. Page 23 (pdf) 196.021 Tax returns to show all exemptions and claims. Page 26 (pdf) 196.182 Exemption of renewable energy source devices. Page 26 (pdf) 196.183 Exemption for tangible personal property. Page 26 (pdf) 196.192 Exemptions from ad valorem taxation. Page 26 (pdf) 196.1978 Affordable housing property exemption. Page 27 (pdf) 196.19782 Exemption for affordable housing on governmental property. Page 28 (pdf) 196.1995 Economic development ad valorem tax exemption. Page 28 (pdf) 197.146 Uncollectible personal property taxes; correction of tax roll. Page 31 (pdf) 197.343 Tax notices; additional notice required. Page 31 (pdf) 197.374 Partial payment of current year taxes. Page 32 (pdf) 197.412 Attachment of tangible personal property in case of removal. Page 32 (pdf) 200.065 Method of fixing millage. Page 32 (pdf) 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 33 (pdf)