Florida 2025 Regular Session Status: Enacted 1 D cosponsors

SB 262 — Trusts

Last action — Chapter No. 2025-159

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

This bill has been enacted into law. Introduced January 14, 2025. Enacted.

Signed by Governor Ron DeSantis (Republican) on June 20, 2025.

Prognosis

Likely to advance 76% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 3 sponsors

    3 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 D).

  • Cleared a recorded vote

    Passed 5 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Trusts; Revising how an authorized trustee may exercise the power to invade principal as an authorized trustee administering a trust; providing that property devised to or from a revocable trust which is devised, given, or distributed to a donee by a settlor during the settlor’s lifetime is treated as a satisfaction of devise to that donee if certain criteria are met; providing that homestead property transferred by one or both settlor spouses to a community property trust will not be treated as a change of ownership for the purposes of reassessing the property, etc.

Bill Text

What changed in the latest version

182 added · 182 removed

182 line(s) added, 182 removed.

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Florida Senate - 2025 CS for CS for SB 262 By the Committees on Community Affairs;
Florida Senate - 2025 CS for SB 262 By the Committee on Judiciary;
and Judiciary;
and Senator Berman 590-02004-25 2025262c1 A bill to be entitled An act relating to trusts;
and Senator Berman 578-02303-25 2025262c2 A bill to be entitled An act relating to trusts;
Florida Senate - 2025 CS for CS for SB 262 578-02303-25 2025262c2 “community property trust”;
Florida Senate - 2025 CS for SB 262 590-02004-25 2025262c1 “community property trust”;
In determining settlor intent with respect to a second trust or a modification of the first trust, the intent of a settlor of the first trust, a settlor of the second trust, and the authorized trustee may be considered.
In determining settlor intent with respect to a second trust or a modification of the first trust, the intent of a settlor of the first trust, a settlor of the second trust, or the authorized trustee may be Page 2 of 8 CODING:
Page 2 of 8 CODING:
Florida Senate - 2025 CS for CS for SB 262 578-02303-25 2025262c2 (2) DISTRIBUTION FROM FIRST TRUST TO SECOND TRUST WHEN AUTHORIZED TRUSTEE HAS ABSOLUTE POWER TO INVADE.— (a) Unless a trust instrument expressly provides otherwise, an authorized trustee who has absolute power under the terms of the trust to invade its principal, referred to in this section as the “first trust,” to make current distributions to or for the benefit of one or more beneficiaries may instead exercise such power by modifying the terms of the first trust or by appointing all or part of the principal of the trust subject to such power in favor of a trustee of one or more other trusts, whether created under the same trust instrument as the first trust or a different trust instrument, including a trust instrument created for the purposes of exercising the power granted by this section, each referred to in this section as the “second trust,” for the current benefit of one or more of such beneficiaries only if:
Florida Senate - 2025 CS for SB 262 590-02004-25 2025262c1 considered.
(2) DISTRIBUTION FROM FIRST TRUST TO SECOND TRUST WHEN AUTHORIZED TRUSTEE HAS ABSOLUTE POWER TO INVADE.— (a) Unless a trust instrument expressly provides otherwise, an authorized trustee who has absolute power under the terms of the trust to invade its principal, referred to in this section as the “first trust,” to make current distributions to or for the benefit of one or more beneficiaries may instead exercise such power by modifying the terms of the first trust or by appointing all or part of the principal of the trust subject to such power in favor of a trustee of one or more other trusts, whether created under the same trust instrument as the first trust or a different trust instrument, including a trust instrument created for the purposes of exercising the power granted by this section, each referred to in this section as the “second trust,” for the current benefit of one or more of such beneficiaries only if:
(3) DISTRIBUTION FROM FIRST TRUST TO SECOND TRUST WHEN AUTHORIZED TRUSTEE DOES NOT HAVE ABSOLUTE POWER TO INVADE.— Unless the trust instrument expressly provides otherwise, an authorized trustee who has a power, other than an absolute power, under the terms of a first trust to invade principal to make current distributions to or for the benefit of one or more beneficiaries may instead exercise such power by modifying the terms of the first trust or by appointing all or part of the principal of the first trust subject to such power in favor of a trustee of one or more second trusts.
(3) DISTRIBUTION FROM FIRST TRUST TO SECOND TRUST WHEN AUTHORIZED TRUSTEE DOES NOT HAVE ABSOLUTE POWER TO INVADE.— Unless the trust instrument expressly provides otherwise, an authorized trustee who has a power, other than an absolute power, under the terms of a first trust to invade principal to make current distributions to or for the benefit of one or more beneficiaries may instead exercise such power by modifying the terms of the first trust or by appointing all or part of the principal of the first trust subject to such power in favor of a Page 3 of 8 CODING:
If the authorized trustee Page 3 of 8 CODING:
Florida Senate - 2025 CS for CS for SB 262 578-02303-25 2025262c2 exercises such power:
Florida Senate - 2025 CS for SB 262 590-02004-25 2025262c1 trustee of one or more second trusts.
If the authorized trustee exercises such power:
(4) DISTRIBUTION FROM FIRST TRUST TO SUPPLEMENTAL NEEDS TRUST.— Page 4 of 8 CODING:
(4) DISTRIBUTION FROM FIRST TRUST TO SUPPLEMENTAL NEEDS Page 4 of 8 CODING:
Florida Senate - 2025 CS for CS for SB 262 578-02303-25 2025262c2 (a) Notwithstanding subsections (2) and (3), unless the trust instrument expressly provides otherwise, an authorized trustee who has the power under the terms of a first trust to invade the principal of the first trust to make current distributions to or for the benefit of a beneficiary with a disability may instead exercise such power by modifying the terms of the first trust or by appointing all or part of the principal of the first trust in favor of a trustee of a second trust that is a supplemental needs trust if:
Florida Senate - 2025 CS for SB 262 590-02004-25 2025262c1 TRUST.— (a) Notwithstanding subsections (2) and (3), unless the trust instrument expressly provides otherwise, an authorized trustee who has the power under the terms of a first trust to invade the principal of the first trust to make current distributions to or for the benefit of a beneficiary with a disability may instead exercise such power by modifying the terms of the first trust or by appointing all or part of the principal of the first trust in favor of a trustee of a second trust that is a supplemental needs trust if:
With respect to the exercise of the authorized trustee’s power to invade principal, a trust disclosure document will not commence a limitations period unless the trust disclosure document is provided after the effective date of the exercise of such power to invade principal by the authorized trustee.
With respect to the exercise of the authorized trustee’s power to invade principal, such trust disclosure document will not commence a limitations period unless the trust disclosure document is provided after the effective date of the exercise of such power to invade principal by the authorized trustee.
(12) APPLICATION.—This section applies to all trusts that are governed by the laws of this state or that have a principal Page 5 of 8 CODING:
(12) APPLICATION.—This section applies to all trusts that Page 5 of 8 CODING:
Florida Senate - 2025 CS for CS for SB 262 578-02303-25 2025262c2 place of administration within this state.
Florida Senate - 2025 CS for SB 262 590-02004-25 2025262c1 are governed by the laws of this state or that have a principal place of administration within this state.
(b) The settlor or the trustee of the revocable trust declares in a contemporaneous writing that the gift or Page 6 of 8 CODING:
(b) The settlor or the trustee of the revocable trust Page 6 of 8 CODING:
Florida Senate - 2025 CS for CS for SB 262 578-02303-25 2025262c2 distribution is to be deducted from the devise or is in satisfaction of the devise.
Florida Senate - 2025 CS for SB 262 590-02004-25 2025262c1 declares in a contemporaneous writing that the gift or distribution is to be deducted from the devise or is in satisfaction of the devise.
736.151 Homestead property.— (3) A transfer of homestead property by one or both of the settlor spouses to a community property trust will not be Page 7 of 8 CODING:
736.151 Homestead property.— (3) A transfer of homestead property by one or both of the Page 7 of 8 CODING:
Florida Senate - 2025 CS for CS for SB 262 578-02303-25 2025262c2 treated as a change of ownership for purposes of reassessing the property and instead qualifies as a change or transfer of legal or equitable title between spouses as described in s.
Florida Senate - 2025 CS for SB 262 590-02004-25 2025262c1 settlor spouses to a community property trust will not be treated as a change of ownership for purposes of reassessing the property and instead qualifies as a change or transfer of legal or equitable title between spouses as described in s.
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How this bill changes current law

6 changes Share ↗

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

The bill revises definitions and provisions related to authorized trustees and trusts, introduces new protections for successor trustees, and clarifies the treatment of property transfers in revocable trusts.

  • 736.04117

    means a trustee, other than the settlor or a beneficiary, who has the power to invade the principal of a trust. → means a trustee, other than the settlor or a beneficiary, who has the power to invade the principal of a trust. For the purposes of this section, an authorized trustee will not be considered a settlor of a second trust, even if the authorized trustee created the trust instrument governing the second trust or made a distribution of assets from the first trust to the second trust.

    The definition of 'authorized trustee' is clarified to exclude them from being considered a settlor of a second trust.

  • 736.04117

    The authorized trustee’s notice under this subsection is not a trust disclosure document as defined in s. 736.1008(4) and does not limit the right of any beneficiary to object to the exercise of the authorized trustee’s power to invade principal except as otherwise provided in other applicable provisions of this code. → The authorized trustee’s notice under this subsection is not a trust disclosure document as defined in s. 736.1008(4) and does not limit the right of any beneficiary to object to the exercise of the authorized trustee’s power to invade principal except as otherwise provided in other applicable provisions of this code. With respect to the exercise of the authorized trustee’s power to invade principal, a trust disclosure document will not commence a limitations period unless the trust disclosure document is provided after the effective date of the exercise of such power to invade principal by the authorized trustee.

    Clarifies that the notice regarding the power to invade principal by an authorized trustee will not start a limitation period unless provided after power exercise.

  • 736.08125

    nothing in this section does not affect affects any liability of the prior trustee or the right of the successor trustee or any beneficiary to pursue an action or claim against the prior trustee.

    Corrects the language to properly state that the section affects the liability of prior trustees and the rights of successors.

  • 736.10085

    An action or claim by a successor trustee or other person acting on behalf of the trust against a prior trustee is barred to the same extent that the action or claim would be barred if brought by the beneficiary whose interests are represented by the successor trustee or other person acting on behalf of the trust.

    Establishes that claims against former trustees are barred similarly to claims by beneficiaries.

  • 736.1110

    Property devised to or from a revocable trust which a settlor gave to a donee during the settlor’s lifetime or which is distributed from a revocable trust to a donee during the settlor’s lifetime is to be treated as a satisfaction of a devise to that donee, in whole or in part, upon the settlor’s death, if any of the following circumstances applies: ... This section applies to revocable trusts that become irrevocable on or after July 1, 2025.

    Introduces a new provision that classifies property distributions during a settlor’s lifetime as satisfaction for devises.

  • 736.1502

    and income from the property owned by a qualified trustee of a community property trust during the marriage of the settlor spouses. → and income from the property owned by a qualified trustee of a community property trust during the marriage of the settlor spouses. The property owned by a community property trust pursuant to this part and the appreciation of and income from such property are shall be deemed.

    Clarifies the definition of 'community property' within the context of community property trusts.

Action History

  1. Chapter No. 2025-159

  2. Approved by Governor

  3. Signed by Officers and presented to Governor

  4. Ordered enrolled

  5. CS passed; YEAS 114, NAYS 0

  6. Read 3rd time

  7. Added to Third Reading Calendar

  8. Placed on 3rd reading

  9. Read 2nd time

  10. 1st Reading (Committee Substitute 2)

  11. Bill added to Special Order Calendar (4/29/2025)

  12. Bill referred to House Calendar

  13. In Messages

  14. Immediately certified

  15. CS passed; YEAS 36 NAYS 0

  16. Read 3rd time

  17. Read 2nd time

  18. Placed on Special Order Calendar, 03/27/25

  19. Placed on Calendar, on 2nd reading

  20. Favorable by- Rules; YEAS 25 NAYS 0

  21. On Committee agenda-- Rules, 03/19/25, 11:30 am, 412 Knott Building

  22. CS/CS by Community Affairs read 1st time

  23. Now in Rules

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

  25. CS/CS by Community Affairs; YEAS 7 NAYS 0

  26. On Committee agenda-- Community Affairs, 03/11/25, 4:00 pm, 37 Senate Building

  27. CS by Judiciary read 1st time

  28. Introduced

  29. Now in Community Affairs

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

  31. CS by Judiciary; YEAS 9 NAYS 0

  32. On Committee agenda-- Judiciary, 02/18/25, 4:00 pm, 110 Senate Building

  33. Referred to Judiciary; Community Affairs; Rules

  34. Filed

Sponsors

  • Lori Berman · Primary
  • Judiciary · Primary
  • Community Affairs · Primary

Sponsorship breakdown

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3 sponsors · 0 co-sponsors · 161 not signed on

Sponsors (3)

Co-sponsors (0)

None.

Not signed on (161)

161 members have not signed on to this bill.

Show all 161 →

"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

Passage, Third Reading

Passed 114 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Republican 78003
Democrat 31002
Unaffiliated 5000
Total 114005
% of votes cast 96%0%0%4%
How each member voted (119)
Member Party Vote
Caruso — Yea
Casello — Yea
Temple — Yea
Tomkow — Yea
Lopez, V. — Yea
Alvarez, Jose Democrat Yea
Antone, Bruce Hadley Democrat Yea
Aristide, Wallace Democrat Yea
Bartleman, Robin Democrat Yea
Bracy Davis, LaVon Democrat Yea
Campbell, Daryl Democrat Yea
Chambliss, Kevin D. Democrat Yea
Cross, Lindsay Democrat Yea
Daley, Dan Democrat Yea
Daniels, Kimberly Democrat Yea
Driskell, Fentrice Democrat Yea
Dunkley, Lisa Democrat Not Voting
Edmonds, Jervonte "Tae" Democrat Yea
Eskamani, Dr. Anna V. Democrat Yea
Franklin II, Gallop Democrat Yea
Gantt, Ashley Viola Democrat Yea
Gottlieb, Michael "Mike" Democrat Yea
Harris, Jennifer "Rita" Democrat Yea
Hart-Lowman, Dianne "Ms Dee" Democrat Yea
Hinson, Yvonne Hayes Democrat Yea
Hunschofsky, Christine Democrat Yea
Joseph, Dotie Democrat Yea
López, Johanna Democrat Yea
Nixon, Angela "Angie" Democrat Not Voting
Rayner, Michele K. Democrat Yea
Robinson, Felicia Simone Democrat Yea
Rosenwald, Mitch Democrat Yea
Skidmore, Kelly Democrat Yea
Smith, Carlos Guillermo Democrat Yea
Spencer, Leonard Democrat Yea
Tant, Allison Democrat Yea
Tendrich, Debra Democrat Yea
Woodson, Marie Paule Democrat Yea
Abbott, Shane G. Republican Yea
Albert, Jon Republican Yea
Alvarez, Daniel Antonio "Danny" Republican Yea
Anderson, Adam Republican Yea
Andrade, Robert Alexander "Alex" Republican Yea
Baker, Jessica Republican Yea
Bankson, Douglas Michael "Doug" Republican Yea
Barnaby, Webster Republican Yea
Basabe, Fabián Republican Yea
Benarroch, Yvette Republican Yea
Berfield, Kimberly Republican Yea
Black, Dean Republican Yea
Blanco, Omar Republican Yea
Booth, Erika Republican Yea
Borrero, David Republican Yea
Botana, Adam Republican Yea
Brackett, Robert A. "Robbie" Republican Yea
Brannan III, Robert Charles "Chuck" Republican Yea
Buchanan, James Republican Yea
Busatta, Demi Republican Yea
Canady, Jennifer Republican Yea
Cassel, Hillary Republican Yea
Chamberlin, Ryan Republican Yea
Chaney, Linda Republican Yea
Cobb, Nan Republican Yea
Conerly, William "Bill" Republican Yea
Duggan, Wyman Republican Yea
Esposito, Tiffany Republican Yea
Fabricio, Tom Republican Yea
Garrison, Sam Republican Yea
Gentry, Richard Republican Yea
Gerwig, Anne Republican Yea
Giallombardo, Mike Republican Yea
Gonzalez Pittman, Karen Republican Yea
Gossett-Seidman, Peggy Republican Yea
Greco, Sam Republican Yea
Griffitts Jr., Philip Wayne "Griff" Republican Yea
Grow, J.J. Republican Yea
Holcomb, Jeff Republican Yea
Jacques, Berny Republican Yea
Johnson, Chad Republican Yea
Kendall, Kim Republican Yea
Kincart Jonsson, Jennifer Republican Yea
Koster, Traci Republican Yea
LaMarca, Chip Republican Yea
Maggard, Randall Scott "Randy" Republican Yea
Maney, Patt Republican Yea
Mayfield, Debbie Republican Yea
McClure, Lawrence Republican Yea
McFarland, Fiona Republican Yea
Melo, Lauren Republican Yea
Michael, Kiyan Republican Not Voting
Miller, Monique Republican Yea
Mooney Jr., James Vernon "Jim" Republican Yea
Nix Jr., Danny Republican Yea
Oliver, Vanessa Republican Yea
Overdorf, Tobin Rogers "Toby" Republican Yea
Owen, Michael Republican Yea
Partington, Bill Republican Yea
Perez, Daniel Republican Yea
Persons-Mulicka, Jenna Republican Yea
Plakon, Rachel Saunders Republican Yea
Plasencia, Susan Republican Not Voting
Porras, Juan Carlos Republican Yea
Redondo, Mike Republican Yea
Rizo, Alex Republican Yea
Robinson Jr., William Cloud "Will" Republican Yea
Salzman, Michelle Republican Yea
Sapp, Judson Republican Yea
Shoaf, Jason Republican Yea
Sirois, Tyler I. Republican Yea
Snyder, John Republican Yea
Stark, Paula A. Republican Yea
Steele, Kevin M. Republican Yea
Trabulsy, Dana Republican Yea
Tramont, Chase Republican Yea
Tuck, Kaylee Republican Yea
Valdés, Susan L. Republican Not Voting
Weinberger, Meg Republican Yea
Yarkosky, Taylor Michael Republican Yea
Yeager, Bradford Troy "Brad" Republican Yea

Official roll call →

Third Reading

Passed 36 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Democrat 10000
Republican 23002
Unaffiliated 2001
No Party Affiliation 1000
Total 36003
% of votes cast 92%0%0%8%
How each member voted (39)
Member Party Vote
Ingoglia — Yea
Collins — Yea
Fine — Not Voting
Arrington, Kristen Aston Democrat Yea
Berman, Lori Democrat Yea
Bernard, Mack Democrat Yea
Davis, Tracie Democrat Yea
Jones, Shevrin D. "Shev" Democrat Yea
Osgood, Rosalind Democrat Yea
Polsky, Tina Scott Democrat Yea
Rouson, Darryl Ervin Democrat Yea
Sharief, Barbara Democrat Yea
Smith, Carlos Guillermo Democrat Yea
Pizzo, Jason W. B. No Party Affiliation Yea
Albritton, Ben Republican Yea
Boyd, Jim Republican Yea
Bradley, Jennifer Republican Yea
Brodeur, Jason Republican Yea
Burgess, Danny Republican Yea
Burton, Colleen Republican Yea
Calatayud, Alexis Republican Yea
DiCeglie, Nick Republican Yea
Gaetz, Don Republican Yea
Garcia, Ileana Republican Yea
Grall, Erin Republican Yea
Gruters, Joe Republican Not Voting
Harrell, Gayle Republican Yea
Hooper, Ed Republican Yea
Leek, Thomas J. "Tom" Republican Yea
Martin, Jonathan Republican Yea
McClain, Stan Republican Yea
Passidomo, Kathleen Republican Yea
Rodriguez, Ana Maria Republican Yea
Simon, Corey Republican Yea
Truenow, Keith L. Republican Yea
Trumbull, Jay Republican Yea
Vacant Republican Not Voting
Wright, Tom A. Republican Yea
Yarborough, Clay Republican Yea

Official roll call →

Favorable

Passed 25 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 18000
Democrat 5000
Unaffiliated 1000
No Party Affiliation 1000
Total 25000
% of votes cast 100%0%0%0%
How each member voted (25)
Member Party Vote
Ingoglia — Yea
Berman, Lori Democrat Yea
Davis, Tracie Democrat Yea
Jones, Shevrin D. "Shev" Democrat Yea
Osgood, Rosalind Democrat Yea
Rouson, Darryl Ervin Democrat Yea
Pizzo, Jason W. B. No Party Affiliation Yea
Boyd, Jim Republican Yea
Bradley, Jennifer Republican Yea
Brodeur, Jason Republican Yea
Burgess, Danny Republican Yea
Burton, Colleen Republican Yea
DiCeglie, Nick Republican Yea
Gaetz, Don Republican Yea
Garcia, Ileana Republican Yea
Gruters, Joe Republican Yea
Harrell, Gayle Republican Yea
Hooper, Ed Republican Yea
Martin, Jonathan Republican Yea
Passidomo, Kathleen Republican Yea
Rodriguez, Ana Maria Republican Yea
Simon, Corey Republican Yea
Trumbull, Jay Republican Yea
Vacant Republican Yea
Wright, Tom A. Republican Yea

Official roll call →

Favorable with Committee Substitute

Passed 7 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 2000
Republican 4000
No Party Affiliation 1000
Unaffiliated 0001
Total 7001
% of votes cast 88%0%0%13%
How each member voted (8)
Member Party Vote
Fine — Not Voting
Jones, Shevrin D. "Shev" Democrat Yea
Sharief, Barbara Democrat Yea
Pizzo, Jason W. B. No Party Affiliation Yea
Leek, Thomas J. "Tom" Republican Yea
McClain, Stan Republican Yea
Passidomo, Kathleen Republican Yea
Trumbull, Jay Republican Yea

Official roll call →

Favorable with Committee Substitute

Passed 9 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 7001
Democrat 2000
Total 9001
% of votes cast 90%0%0%10%
How each member voted (10)
Member Party Vote
Osgood, Rosalind Democrat Yea
Polsky, Tina Scott Democrat Yea
Burton, Colleen Republican Not Voting
DiCeglie, Nick Republican Yea
Gaetz, Don Republican Yea
Hooper, Ed Republican Yea
Leek, Thomas J. "Tom" Republican Yea
Passidomo, Kathleen Republican Yea
Trumbull, Jay Republican Yea
Yarborough, Clay Republican Yea

Official roll call →

Subjects

finance
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 262 do?
Trusts; Revising how an authorized trustee may exercise the power to invade principal as an authorized trustee administering a trust; providing that property devised to or from a revocable trust which is devised, given, or distributed to a donee by a settlor during the settlor’s lifetime is treated as a satisfaction of devise to that donee if certain criteria are met; providing that homestead property transferred by one or both settlor spouses to a community property trust will not be treated as a change of ownership for the purposes of reassessing the property, etc.
Who sponsors SB 262?
SB 262 is sponsored by Berman, Lori (Democrat), Judiciary, and Community Affairs.
What is the current status of SB 262?
This bill has been enacted into law. Introduced January 14, 2025. Enacted.
Where can I track SB 262?
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