Bill
Bill > H0071
FL H0071
FL H0071Abatement of Taxes for Residential Dwellings Rendered Uninhabitable by Catastrophic Event
summary
Introduced
09/07/2021
09/07/2021
In Committee
02/15/2022
02/15/2022
Crossed Over
Passed
Dead
03/14/2022
03/14/2022
Introduced Session
2022 Regular Session
Bill Summary
An act relating to abatement of taxes for residential dwellings rendered uninhabitable by catastrophic event; amending s. 194.032, F.S.; conforming a provision to changes made by the act; creating s. 197.319, F.S.; providing definitions; specifying conditions under which persons whose residential improvements are rendered uninhabitable may receive an abatement of taxes originally levied; specifying a formula for determining the amount of the tax abatement; providing directives to property appraisers in issuing written statements to the tax collector when granting abatements; providing directives to tax collectors in calculating damage differentials and processing refunds; providing a mechanism for persons to file late applications for abatement of taxes; requiring tax collectors to provide specified information to the Department of Revenue and the governing boards of each affected local government on an annual basis; providing a method by which certain entities may file a claim for an abatement of taxes for a specified calendar year; authorizing the department to adopt emergency rules; providing for retroactive applicability; providing an effective date.
AI Summary
This bill creates a new section of Florida law, Section 197.319, which provides for the abatement of property taxes for residential dwellings rendered uninhabitable by a catastrophic event. The key provisions include:
- Defining key terms such as "catastrophic event," "catastrophic event abatement," "damage differential," "percent change in value," "postcatastrophic event just value," and "uninhabitable."
- Specifying the conditions under which property owners can receive a tax abatement, including filing an application with the property appraiser and the required information in the application.
- Directing property appraisers to investigate the application, issue a written statement to the tax collector with certain information, and authorizing late applications in certain circumstances.
- Requiring tax collectors to calculate the damage differential and process refunds for the tax abatement.
- Requiring tax collectors to annually report the total tax reduction to the Department of Revenue and affected local governments.
- Providing a retroactive application date of January 1, 2021, and authorizing the Department of Revenue to adopt emergency rules to implement the act.
Committee Categories
Budget and Finance, Government Affairs
Sponsors (5)
Marie Woodson (D)*,
Robin Bartleman (D),
Christopher Benjamin (D),
Daisy Morales (D),
Allison Tant (D),
Other Sponsors (1)
Local Administration and Veterans Affairs (House)
Last Action
Died in Ways & Means Committee (on 03/14/2022)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.flsenate.gov/Session/Bill/2022/71 |
| Bill | https://www.flsenate.gov/Session/Bill/2022/71/BillText/c1/PDF |
| Local Administration and Veterans Affairs Subcommittee (Post-Meeting) | https://www.flsenate.gov/Session/Bill/2022/71/Analyses/h0071.LAV.PDF |
| Bill | https://www.flsenate.gov/Session/Bill/2022/71/BillText/Filed/PDF |
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