Bill > H1131

This bill makes several revisions to property tax administration in Florida. It changes the timeframes for appealing value adjustment board decisions by property appraisers, specifies when erroneous assessments of homestead property must be corrected, removes a provision related to the calculation of back taxes, and adds new types of appeals that the value adjustment board must hear, including appeals concerning the validity or amount of assessments created under the back taxes provision and appeals on the issue of whether a tangible personal property return was timely filed. The bill also clarifies that erroneous property assessments may be corrected in a specified manner, and that if a property appraiser improperly grants a property assessment limitation due to an error, the assessment may be corrected without the person having to pay unpaid taxes, penalties, or interest.