summary
Introduced
01/08/2018
01/08/2018
In Committee
01/12/2018
01/12/2018
Crossed Over
Passed
Dead
03/10/2018
03/10/2018
Introduced Session
2018 Regular Session
Bill Summary
Authorizes certain property damaged or destroyed Hurricane Irma to receive abatement of certain property taxes; specifies procedures to use in applying for abatement of taxes; provides property appraiser & tax collector duties relative to investigating statements & determining amount of disaster relief credit; requires tax collector to reduce taxes in specified manner; provides retroactive applicability & expiration date.
AI Summary
This bill, known as the "Hurricane Irma Tax Relief Act," authorizes the abatement of certain property taxes for residential parcels damaged or destroyed by Hurricane Irma. The bill outlines the application process, including deadlines and requirements, for property owners to receive a "disaster relief credit" that reduces their 2019 property taxes. The credit is calculated based on the reduction in the parcel's just value and the number of months the property was uninhabitable. The tax collector is responsible for applying the credit and notifying the Department of Revenue and affected local governments of the total tax reductions. The bill applies retroactively to January 1, 2017, and expires on January 1, 2021.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Died in Ways and Means Committee (on 03/10/2018)
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 | http://www.flsenate.gov/Session/Bill/2018/1375 |
| Bill | http://www.flsenate.gov/Session/Bill/2018/1375/BillText/Filed/PDF |
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