summary
Introduced
01/09/2024
01/09/2024
In Committee
02/02/2024
02/02/2024
Crossed Over
Passed
Dead
03/08/2024
03/08/2024
Introduced Session
2024 Regular Session
Bill Summary
An act relating to property tax administration; providing a short title; amending s. 193.122, F.S.; revising the timeframe under which certain appeals of value adjustment board decisions must be filed by a property appraiser; amending s. 193.155, F.S.; specifying when and how erroneous assessments of property must be corrected; removing a calculation of back taxes; amending s. 193.1554, F.S.; specifying when and how erroneous assessments of certain property must be corrected; removing a calculation of back taxes; amending s. 193.1555, F.S.; specifying when and how erroneous assessments of homestead property must be corrected; removing a calculation of back taxes; amending s. 194.032, F.S.; adding appeals for which a value adjustment board must meet to hear specified appeals; amending s. 196.011, F.S.; providing that taxpayers are not responsible for specified payments in certain circumstances; providing an effective date.
AI Summary
This bill, known as the "Taxpayer Empowerment Act," makes several changes to property tax administration in Florida. It revises the timeframe for appealing value adjustment board decisions, specifies when and how erroneous assessments must be corrected, and removes calculations of back taxes in certain cases. The bill also adds appeals related to back taxes and tangible personal property returns that a value adjustment board must hear. Additionally, it provides that taxpayers are not responsible for payments in certain circumstances where a property appraiser makes a clerical mistake or omission. The bill takes effect on July 1, 2024.
Committee Categories
Budget and Finance, Government Affairs
Sponsors (1)
Other Sponsors (1)
Ways & Means Committee (House)
Last Action
Died in State Affairs Committee (on 03/08/2024)
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/2024/1649 |
| BillText | https://www.flsenate.gov/Session/Bill/2024/1649/BillText/c1/PDF |
| Analysis - Ways & Means Committee (Post-Meeting) | https://www.flsenate.gov/Session/Bill/2024/1649/Analyses/h1649.WMC.PDF |
| BillText | https://www.flsenate.gov/Session/Bill/2024/1649/BillText/Filed/PDF |
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