Bill > H1303

Introduced Session

An act relating to revenue administration; amending s. 63.088, F.S.; replacing the term "tax assessor" with the term "property appraiser"; amending s. 125.01, F.S.; revising the powers of the legislative and governing body of counties; amending s. 153.60, F.S.; revising ex officio officers for county water and sewer districts; specifying the manner in which such districts must administer taxes and non-ad valorem assessments; repealing s. 153.69, F.S., relating to designation of the county property appraiser as ex officio tax assessor for a district; amending s. 153.81, F.S.; deleting the term "special" related to ad valorem maintenance taxes; amending s. 153.82, F.S.; replacing the term "special assessments" with the term "non-ad valorem assessments"; amending ss. 157.06, 170.08, 171.093, 189.021, 190.021, and 190.022, F.S.; conforming provisions to changes made by the act; making technical changes; reordering and amending s. 192.001, F.S.; revising the definitions of the terms "ad valorem tax" and "assessed value of property"; defining terms; amending s. 192.0105, F.S.; revising the rights guaranteed to state taxpayers; amending s. 193.077, F.S.; revising the requirements of a specified list; creating s. 193.4614, F.S.; prohibiting the levy of non-ad valorem assessments on agricultural lands under certain circumstances; providing exceptions; providing applicability; amending ss. 193.503, 193.505, and 194.306, F.S.; conforming provisions to changes made by the act; amending ss. 197.2421, 197.2524, 197.263, 197.272, and 197.282, F.S.; conforming provisions to changes made by the act; amending s. 197.3632, F.S.; revising the definition of the term "non-ad valorem assessment"; amending s. 200.065, F.S.; revising the instructions that property appraisers must send to each taxing authority regarding the taxable value of certain property; specifying the method of calculation of the rolled-back rate; defining the term "gross taxable value for operating purposes"; amending ss. 298.301, 298.349, and 298.353, F.S.; conforming provisions to changes made by the act; amending s. 298.36, F.S.; authorizing the payment of non-ad valorem assessments for lands belonging to the state; conforming provisions to changes made by the act; amending s. 298.365, F.S.; authorizing the collection of non-ad valorem assessments; making technical changes; amending s. 298.366, F.S.; specifying that non-ad valorem assessments may become delinquent and bear penalties in the same manner as county taxes; making technical changes; amending ss. 298.41 and 298.465, F.S.; requiring the collection and enforcement of non- ad valorem assessments on land in certain subdistricts and districts, respectively; making technical changes; amending s. 298.49, F.S.; specifying how certain interest must be appropriated for non-ad valorem assessments; making technical changes; amending s. 298.50, F.S.; authorizing the levy of non-ad valorem assessments to pay the principal and interest on bonds issued; making technical changes; amending ss. 298.52 and 298.54, F.S.; conforming provisions to changes made by the act; making technical changes; amending s. 298.56, F.S.; authorizing non-ad valorem assessments to be levied to pay certain bonds issued; making technical changes; amending ss. 298.71, 298.72, 298.76, 298.77, 298.78, and 373.0697, F.S.; conforming provisions to changes made by the act; making technical changes; amending ss. 112.312, 119.071, 192.042, 212.08, 220.03, 377.708, 472.003, and 624.5105, F.S.; conforming cross-references; providing severability; providing an effective date.

Committee Categories

Jim Mooney (R)*, 

Died in Ways & Means Committee (on 06/16/2025)

Official Document