Bill > S1610

This bill creates a new law in Florida that provides for the abatement (cancellation) of ad valorem taxes (property taxes) and non-ad valorem assessments (special assessments) for residential properties within a multi-unit residential building that is destroyed due to a sudden and unforeseen collapse. The bill requires property appraisers to provide statements to tax collectors to facilitate the abatement of taxes and assessments, and prohibits property appraisers and tax collectors from issuing certain notices for these affected properties. The bill also includes provisions for determining the assessed value of a new homestead established on the property and for refunding any tax payments received for the year of the collapse. The bill is set to be repealed on December 31, 2023 unless reviewed and reenacted by the legislature, and it applies retroactively to January 1, 2021.

Budget and Finance, Health and Social Services

Appropriations (Senate), Finance and Tax (Senate)

https://www.flsenate.gov/Session/Bill/2022/1610