Florida 2023 Regular Session Status: In Committee 2 R cosponsors

SB 474 — Property Tax Administration

Last action — Died in Appropriations

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2023 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Property Tax Administration; Revising the timeframe under which certain appeals of value adjustment board decisions must be filed by a property appraiser under certain circumstances; specifying when erroneous assessments of homestead property must be corrected; adding appeals for which a value adjustment board must meet to hear, etc.

Bill Text

What changed in the latest version

409 added · 432 removed

409 line(s) added, 432 removed.

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Latest
Florida Senate - 2023 SB 474 By Senator Garcia 36-00340A-23 2023474__ A bill to be entitled An act relating to property tax administration;
Florida Senate - 2023 CS for SB 474 By the Committee on Community Affairs;
and Senators Garcia and Gruters 578-02923-23 2023474c1 A bill to be entitled An act relating to property tax administration;
194.011, F.S.;
authorizing a taxpayer to appeal the amount of a homestead assessment limitation difference with the value adjustment board;
specifying requirements for the petition for appeal;
amending s.
revising, for counties above a specified population threshold, a condition under Page 1 of 15 CODING:
revising, for counties above a specified population threshold, a condition under which a property appraiser may appeal a decision of the value adjustment board;
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2023 SB 474 36-00340A-23 2023474__ which a property appraiser may appeal a decision of the value adjustment board;
providing that a taxpayer need not pay unpaid taxes, penalties, or interest for erroneously granted exemptions for which annual application or statement requirements are waived;
providing that a taxpayer need not pay unpaid taxes, penalties, or interest for erroneously granted Page 1 of 14 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2023 CS for SB 474 578-02923-23 2023474c1 exemptions for which annual application or statement requirements are waived;
Property receiving the homestead exemption after January 1, 1994, shall be assessed Page 2 of 15 CODING:
Property receiving the homestead exemption after January 1, 1994, shall be assessed at just value as of January 1 of the year in which the property receives the exemption unless the provisions of subsection (8) apply.
(9) Erroneous assessments of homestead property assessed Page 2 of 14 CODING:
Florida Senate - 2023 SB 474 36-00340A-23 2023474__ at just value as of January 1 of the year in which the property receives the exemption unless the provisions of subsection (8) apply.
Florida Senate - 2023 CS for SB 474 578-02923-23 2023474c1 under this section may be corrected in the following manner:
(9) Erroneous assessments of homestead property assessed under this section may be corrected in the following manner:
(10) If the property appraiser determines that for any year or years within the prior 10 years a person who was not entitled to the homestead property assessment limitation granted under this section was granted the homestead property assessment limitation, the property appraiser making such determination shall serve upon the owner a notice of intent to record in the public records of the county a notice of tax lien against any Page 3 of 15 CODING:
(10) If the property appraiser determines that for any year or years within the prior 10 years a person who was not entitled to the homestead property assessment limitation granted under this section was granted the homestead property assessment limitation, the property appraiser making such determination shall serve upon the owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county, and such property must be identified in the notice of tax lien.
Such property that is situated in this state is subject to the unpaid taxes, plus a penalty of 50 percent of the unpaid taxes for each year and 15 Page 3 of 14 CODING:
Florida Senate - 2023 SB 474 36-00340A-23 2023474__ property owned by that person in the county, and such property must be identified in the notice of tax lien.
Florida Senate - 2023 CS for SB 474 578-02923-23 2023474c1 percent interest per annum.
Such property that is situated in this state is subject to the unpaid taxes, plus a penalty of 50 percent of the unpaid taxes for each year and 15 percent interest per annum.
Thereafter, the annual changes in the assessed value of the property are subject to the limitations in subsections (3) Page 4 of 15 CODING:
Thereafter, the annual changes in the assessed value of the property are subject to the limitations in subsections (3) and (4).
For purpose of this section, a change of ownership or control means any sale, foreclosure, transfer of legal title or beneficial title in equity to any person, or the cumulative transfer of control or of more than 50 percent of the ownership Page 4 of 14 CODING:
Florida Senate - 2023 SB 474 36-00340A-23 2023474__ and (4).
Florida Senate - 2023 CS for SB 474 578-02923-23 2023474c1 of the legal entity that owned the property when it was most recently assessed at just value, except as provided in this subsection.
For purpose of this section, a change of ownership or control means any sale, foreclosure, transfer of legal title or beneficial title in equity to any person, or the cumulative transfer of control or of more than 50 percent of the ownership of the legal entity that owned the property when it was most recently assessed at just value, except as provided in this subsection.
Page 5 of 15 CODING:
(c) If back taxes are due pursuant to s.
193.092, the corrections made pursuant to this subsection shall be used to calculate such back taxes.
(10) If the property appraiser determines that for any year Page 5 of 14 CODING:
Florida Senate - 2023 SB 474 36-00340A-23 2023474__ (c) If back taxes are due pursuant to s.
Florida Senate - 2023 CS for SB 474 578-02923-23 2023474c1 or years within the prior 10 years a person or entity who was not entitled to the property assessment limitation granted under this section was granted the property assessment limitation, the property appraiser making such determination shall serve upon the owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person or entity in the county, and such property must be identified in the notice of tax lien.
193.092, the corrections made pursuant to this subsection shall be used to calculate such back taxes.
(10) If the property appraiser determines that for any year or years within the prior 10 years a person or entity who was not entitled to the property assessment limitation granted under this section was granted the property assessment limitation, the property appraiser making such determination shall serve upon the owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person or entity in the county, and such property must be identified in the notice of tax lien.
193.1555 Assessment of certain residential and Page 6 of 15 CODING:
193.1555 Assessment of certain residential and nonresidential real property.— (5) Except as provided in this subsection, property assessed under this section shall be assessed at just value as of January 1 of the year following a qualifying improvement or Page 6 of 14 CODING:
Florida Senate - 2023 SB 474 36-00340A-23 2023474__ nonresidential real property.— (5) Except as provided in this subsection, property assessed under this section shall be assessed at just value as of January 1 of the year following a qualifying improvement or change of ownership or control.
Florida Senate - 2023 CS for SB 474 578-02923-23 2023474c1 change of ownership or control.
Page 7 of 15 CODING:
(9) Erroneous assessments of nonresidential real property assessed under this section may be corrected in the following manner:
(a) If errors are made in arriving at any assessment under Page 7 of 14 CODING:
Florida Senate - 2023 SB 474 36-00340A-23 2023474__ (9) Erroneous assessments of nonresidential real property assessed under this section may be corrected in the following manner:
Florida Senate - 2023 CS for SB 474 578-02923-23 2023474c1 this section due to a material mistake of fact concerning an essential characteristic of the property, the just value and assessed value must be recalculated beginning in the year such mistake is discovered for every such year, including the year in which the mistake occurred.
(a) If errors are made in arriving at any assessment under this section due to a material mistake of fact concerning an essential characteristic of the property, the just value and assessed value must be recalculated beginning in the year such mistake is discovered for every such year, including the year in which the mistake occurred.
Such property that is Page 8 of 15 CODING:
Such property that is situated in this state is subject to the unpaid taxes, plus a penalty of 50 percent of the unpaid taxes for each year and 15 percent interest per annum.
However, if the assessment limitation is granted as a result of an error by the property Page 8 of 14 CODING:
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Florida Senate - 2023 SB 474 36-00340A-23 2023474__ situated in this state is subject to the unpaid taxes, plus a penalty of 50 percent of the unpaid taxes for each year and 15 percent interest per annum.
Florida Senate - 2023 CS for SB 474 578-02923-23 2023474c1 appraiser, including, but not limited to, a clerical mistake or an omission, the taxpayer need not pay the unpaid taxes, penalties, or interest.
However, if the assessment limitation is granted as a result of an error by the property appraiser, including, but not limited to, a clerical mistake or an omission, the taxpayer need not pay the unpaid taxes, penalties, or interest.
Present paragraphs (a) through (e) of subsection (6) of section 194.011, Florida Statutes, are redesignated as paragraphs (b) through (f), respectively, and a new paragraph (a) is added to that subsection, to read:
194.011 Assessment notice;
objections to assessments.— (6) The following provisions apply to petitions to the value adjustment board concerning the assessment of homestead property at less than just value under s.
193.155(8):
(a) If the taxpayer does not agree with the amount of the assessment limitation difference for which the taxpayer Page 9 of 15 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2023 SB 474 36-00340A-23 2023474__ qualifies as stated by the property appraiser, the taxpayer may appeal the amount of assessment limitation difference.
The appeal must be filed as an appeal of the new homestead property to which the contested assessment limitation difference has been applied and must be filed in the tax year in which the assessment limitation difference is first applied to the new homestead property.
Section 7.
Hearing appeals from exemptions denied, or disputes arising from exemptions granted, upon the filing of exemption applications under s.
Hearing appeals from exemptions denied, or disputes Page 9 of 14 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2023 CS for SB 474 578-02923-23 2023474c1 arising from exemptions granted, upon the filing of exemption applications under s.
Page 10 of 15 CODING:
6.
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2023 SB 474 36-00340A-23 2023474__ 6.
Section 8.
Section 7.
(a) The property appraiser determines and affirmatively asserts in any legal proceeding that there is a specific constitutional or statutory violation, or a specific violation of administrative rules, in the decision of the board, except that nothing herein shall authorize the property appraiser to institute any suit to challenge the validity of any portion of the constitution or of any duly enacted legislative act of this state.;
(a) The property appraiser determines and affirmatively asserts in any legal proceeding that there is a specific constitutional or statutory violation, or a specific violation of administrative rules, in the decision of the board, except that nothing herein shall authorize the property appraiser to institute any suit to challenge the validity of any portion of the constitution or of any duly enacted legislative act of this Page 10 of 14 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2023 CS for SB 474 578-02923-23 2023474c1 state.;
or 5 percent variance from any Page 11 of 15 CODING:
or 5 percent variance from any assessment in excess of $1 million.
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2023 SB 474 36-00340A-23 2023474__ assessment in excess of $1 million.
If the department finds upon investigation that a consistent and continuous violation of the intent of the law or administrative rules by the board has occurred, it shall so inform the property appraiser, who may thereupon bring suit in circuit court against the value adjustment board for injunctive relief to prohibit continuation of the violation of the law or administrative rules and for a mandatory injunction to restore the tax roll to its just value in such amount as determined by judicial proceeding.
If the department finds upon Page 11 of 14 CODING:
However, Page 12 of 15 CODING:
Florida Senate - 2023 SB 474 36-00340A-23 2023474__ when a final judicial decision is rendered as a result of an appeal filed pursuant to this paragraph which alters or changes an assessment of a parcel of property of any taxpayer not a party to such procedure, such taxpayer shall have 60 days from the date of the final judicial decision to file an action to contest such altered or changed assessment pursuant to s.
Florida Senate - 2023 CS for SB 474 578-02923-23 2023474c1 investigation that a consistent and continuous violation of the intent of the law or administrative rules by the board has occurred, it shall so inform the property appraiser, who may thereupon bring suit in circuit court against the value adjustment board for injunctive relief to prohibit continuation of the violation of the law or administrative rules and for a mandatory injunction to restore the tax roll to its just value in such amount as determined by judicial proceeding.
However, when a final judicial decision is rendered as a result of an appeal filed pursuant to this paragraph which alters or changes an assessment of a parcel of property of any taxpayer not a party to such procedure, such taxpayer shall have 60 days from the date of the final judicial decision to file an action to contest such altered or changed assessment pursuant to s.
Section 9.
Section 8.
Notwithstanding such waiver, refiling of an application or statement shall be required when any property granted an exemption is sold or otherwise disposed of, when the ownership changes in any manner, when the applicant for homestead exemption ceases to use the property as his or her homestead, or when the status of the owner changes so as to change the exempt status of the property.
Notwithstanding such waiver, refiling of an application or statement shall be required when any property granted an exemption is sold or otherwise disposed Page 12 of 14 CODING:
In its deliberations on whether to waive the annual application or statement requirement, the governing body shall consider the possibility of fraudulent exemption claims which may occur due to the waiver of the annual application requirement.
The owner of any property Page 13 of 15 CODING:
Florida Senate - 2023 SB 474 36-00340A-23 2023474__ granted an exemption who is not required to file an annual application or statement shall notify the property appraiser promptly whenever the use of the property or the status or condition of the owner changes so as to change the exempt status of the property.
Florida Senate - 2023 CS for SB 474 578-02923-23 2023474c1 of, when the ownership changes in any manner, when the applicant for homestead exemption ceases to use the property as his or her homestead, or when the status of the owner changes so as to change the exempt status of the property.
In its deliberations on whether to waive the annual application or statement requirement, the governing body shall consider the possibility of fraudulent exemption claims which may occur due to the waiver of the annual application requirement.
The owner of any property granted an exemption who is not required to file an annual application or statement shall notify the property appraiser promptly whenever the use of the property or the status or condition of the owner changes so as to change the exempt status of the property.
Such lien when filed shall attach to any property, identified in the notice of tax lien, owned by the person who illegally or improperly received the exemption.
Such lien when filed shall attach to any property, identified in the Page 13 of 14 CODING:
If such person no longer owns property in that county but owns property in some other county or counties in the state, the property appraiser shall record a notice of tax lien in such other county or counties, identifying the property owned by such person or entity in such county or counties, and it shall become a lien against such property in such county or counties.
Page 14 of 15 CODING:
Florida Senate - 2023 SB 474 36-00340A-23 2023474__ Section 10.
Florida Senate - 2023 CS for SB 474 578-02923-23 2023474c1 notice of tax lien, owned by the person who illegally or improperly received the exemption.
If such person no longer owns property in that county but owns property in some other county or counties in the state, the property appraiser shall record a notice of tax lien in such other county or counties, identifying the property owned by such person or entity in such county or counties, and it shall become a lien against such property in such county or counties.
Section 9.
Page 15 of 15 CODING:
Page 14 of 14 CODING:
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How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill modifies the procedures for correcting erroneous property assessments and changes certain requirements related to property tax appeals and assessment limitations in Florida.

  • s. 193.122

    shall be filed prior to extension of the tax roll under subsection (2) → shall be filed prior to extension of the tax roll under subsection (2), or, if the roll was extended pursuant to s. 197.323, within 30 days after the date a decision is rendered concerning such assessment by the value adjustment board of recertification under subsection (3)

    Changes the deadline for property appraisers to file appeals of value adjustment board decisions.

  • s. 193.155

    must be corrected → may, rather than must, be corrected

    Gives property appraisers discretion on correcting erroneous assessments of homestead property.

  • s. 193.155

    If back taxes are due pursuant to s. 193.092, the corrections made pursuant to this subsection shall be used to calculate such back taxes.

    Removes the back tax calculation requirement for corrected assessments.

  • s. 193.155(10)

    the assessment of such property may must be corrected → the assessment of such property may be corrected

    Clarifies that assessments incorrectly granted must be corrected without a mandatory requirement.

  • s. 193.155(10)

    the person need not pay the unpaid taxes, penalties, or interest. → however, if the assessment limitation is granted as a result of an error by the property appraiser, including, but not limited to, a clerical mistake or an omission, the taxpayer need not pay the unpaid taxes, penalties, or interest.

    Affirms that taxpayers are not responsible for unpaid taxes due to erroneous assessment limitations.

  • s. 193.1554(5)

    as provided in this subsection

    Specifies conditions under which there is no change of ownership.

  • s. 193.1555(5)

    shall be assessed at just value as of January 1 of the year following a qualifying improvement or change of ownership or control. → shall be assessed at just value as of January 1 of the year following a qualifying improvement or change of ownership or control.

    Clarifies the assessment timeframe for properties undergoing improvements or ownership changes.

  • s. 194.032

    adding appeals for which a value adjustment board must meet to hear

    Introduces new categories of appeals for value adjustment boards to address.

  • s. 196.011

    for erroneously granted exemptions for which annual application or statement requirements are waived; → for erroneously granted property assessment limitation need not pay the unpaid taxes, penalties, or interest;

    States that taxpayers with erroneously granted exemptions are not liable for unpaid taxes.

Action History

  1. Died in Appropriations

  2. Now in Appropriations

  3. Favorable by Finance and Tax; YEAS 8 NAYS 1

  4. On Committee agenda-- Finance and Tax, 04/12/23, 9:30 am, 37 Senate Building

  5. Now in Finance and Tax

  6. CS by Community Affairs read 1st time

  7. Pending reference review under Rule 4.7(2) - (Committee Substitute)

  8. CS by Community Affairs; YEAS 8 NAYS 1

  9. On Committee agenda-- Community Affairs, 03/22/23, 11:00 am, 401 Senate Building

  10. Introduced

  11. Referred to Community Affairs; Finance and Tax; Appropriations

  12. Filed

Sponsors

Sponsorship breakdown

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2 sponsors · 1 co-sponsors · 161 not signed on · 1 voted No

Sponsors (2)

Co-sponsors (1)

Not signed on (161)

161 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Favorable

Passed 8 Yea · 1 Nay · 2 Other
Party YeaNayPresentNot Voting
Republican 4000
Democrat 1100
No Party Affiliation 1000
Unaffiliated 2002
Total 8102
% of votes cast 73%9%0%18%
How each member voted (11)
Member Party Vote
Torres — Yea
Ingoglia — Yea
Broxson — Not Voting
Hutson — Not Voting
Berman, Lori Democrat Nay
Jones, Shevrin D. "Shev" Democrat Yea
Pizzo, Jason W. B. No Party Affiliation Yea
Albritton, Ben Republican Yea
Boyd, Jim Republican Yea
Mayfield, Debbie Republican Yea
Rodriguez, Ana Maria Republican Yea

Official roll call →

Favorable with Committee Substitute

Passed 8 Yea · 1 Nay
Party YeaNayPresentNot Voting
Unaffiliated 1000
Republican 5000
No Party Affiliation 1000
Democrat 1100
Total 8100
% of votes cast 89%11%0%0%
How each member voted (9)
Member Party Vote
Baxley — Yea
Berman, Lori Democrat Nay
Osgood, Rosalind Democrat Yea
Pizzo, Jason W. B. No Party Affiliation Yea
Bradley, Jennifer Republican Yea
Brodeur, Jason Republican Yea
Calatayud, Alexis Republican Yea
Gruters, Joe Republican Yea
Martin, Jonathan Republican Yea

Official roll call →

Subjects

taxation housing
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 474 do?
Property Tax Administration; Revising the timeframe under which certain appeals of value adjustment board decisions must be filed by a property appraiser under certain circumstances; specifying when erroneous assessments of homestead property must be corrected; adding appeals for which a value adjustment board must meet to hear, etc.
Who sponsors SB 474?
SB 474 is sponsored by Gruters, Joe (Republican), Community Affairs, and Garcia, Ileana (Republican).
What is the current status of SB 474?
This bill died with 2023 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 474?
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