Florida 2025 Regular Session

Florida House Bill H1303 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
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3	3	HB 1303 2025
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7	7	CODING: Words stricken are deletions; words underlined are additions.
8	8	hb1303-00
9	9	Page 1 of 95
10	10	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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12	12
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14	14	A bill to be entitled 1
15	15	An act relating to revenue administration; amending s. 2
16	16	63.088, F.S.; replacing the term "tax assessor" with 3
17	17	the term "property appraiser"; amending s. 125.01, 4
18	18	F.S.; revising the powers of the legislative and 5
19	19	governing body of counties; amending s. 153.60, F.S.; 6
20	20	revising ex officio officers for county water and 7
21	21	sewer districts; specifying the manner in which such 8
22	22	districts must administer taxes and non -ad valorem 9
23	23	assessments; repealing s. 153.69, F.S., relating to 10
24	24	designation of the county property appraiser as ex 11
25	25	officio tax assessor for a district; amending s. 12
26	26	153.81, F.S.; deleting the term "special" related to 13
27	27	ad valorem maintenance taxes; amending s. 153.82, 14
28	28	F.S.; replacing the term "special assessments" with 15
29	29	the term "non-ad valorem assessments"; amendi ng ss. 16
30	30	157.06, 170.08, 171.093, 189.021, 190.021, and 17
31	31	190.022, F.S.; conforming provisions to changes made 18
32	32	by the act; making technical changes; reordering and 19
33	33	amending s. 192.001, F.S.; revising the definitions of 20
34	34	the terms "ad valorem tax" and "assessed value of 21
35	35	property"; defining terms; amending s. 192.0105, F.S.; 22
36	36	revising the rights guaranteed to state taxpayers; 23
37	37	amending s. 193.077, F.S.; revising the requirements 24
38	38	of a specified list; creating s. 193.4614, F.S.; 25
39	39
40	40	HB 1303 2025
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45	45	hb1303-00
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47	47	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
48	48
49	49
50	50
51	51	prohibiting the levy of non -ad valorem assessments on 26
52	52	agricultural lands under certain circumstances; 27
53	53	providing exceptions; providing applicability; 28
54	54	amending ss. 193.503, 193.505, and 194.306, F.S.; 29
55	55	conforming provisions to changes made by the act; 30
56	56	amending ss. 197.2421, 197.2524, 197.263, 197. 272, and 31
57	57	197.282, F.S.; conforming provisions to changes made 32
58	58	by the act; amending s. 197.3632, F.S.; revising the 33
59	59	definition of the term "non -ad valorem assessment"; 34
60	60	amending s. 200.065, F.S.; revising the instructions 35
61	61	that property appraisers must send t o each taxing 36
62	62	authority regarding the taxable value of certain 37
63	63	property; specifying the method of calculation of the 38
64	64	rolled-back rate; defining the term "gross taxable 39
65	65	value for operating purposes"; amending ss. 298.301, 40
66	66	298.349, and 298.353, F.S.; conform ing provisions to 41
67	67	changes made by the act; amending s. 298.36, F.S.; 42
68	68	authorizing the payment of non -ad valorem assessments 43
69	69	for lands belonging to the state; conforming 44
70	70	provisions to changes made by the act; amending s. 45
71	71	298.365, F.S.; authorizing the collec tion of non-ad 46
72	72	valorem assessments; making technical changes; 47
73	73	amending s. 298.366, F.S.; specifying that non -ad 48
74	74	valorem assessments may become delinquent and bear 49
75	75	penalties in the same manner as county taxes; making 50
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77	77	HB 1303 2025
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81	81	CODING: Words stricken are deletions; words underlined are additions.
82	82	hb1303-00
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84	84	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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86	86
87	87
88	88	technical changes; amending ss. 298.41 a nd 298.465, 51
89	89	F.S.; requiring the collection and enforcement of non -52
90	90	ad valorem assessments on land in certain subdistricts 53
91	91	and districts, respectively; making technical changes; 54
92	92	amending s. 298.49, F.S.; specifying how certain 55
93	93	interest must be appropriated f or non-ad valorem 56
94	94	assessments; making technical changes; amending s. 57
95	95	298.50, F.S.; authorizing the levy of non -ad valorem 58
96	96	assessments to pay the principal and interest on bonds 59
97	97	issued; making technical changes; amending ss. 298.52 60
98	98	and 298.54, F.S.; conform ing provisions to changes 61
99	99	made by the act; making technical changes; amending s. 62
100	100	298.56, F.S.; authorizing non -ad valorem assessments 63
101	101	to be levied to pay certain bonds issued; making 64
102	102	technical changes; amending ss. 298.71, 298.72, 65
103	103	298.76, 298.77, 298.78, a nd 373.0697, F.S.; conforming 66
104	104	provisions to changes made by the act; making 67
105	105	technical changes; amending ss. 112.312, 119.071, 68
106	106	192.042, 212.08, 220.03, 377.708, 472.003, and 69
107	107	624.5105, F.S.; conforming cross -references; providing 70
108	108	severability; providing an e ffective date. 71
109	109	72
110	110	Be It Enacted by the Legislature of the State of Florida: 73
111	111	74
112	112	Section 1. Subsection (5) of section 63.088, Florida 75
113	113
114	114	HB 1303 2025
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121	121	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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125	125	Statutes, is amended to read: 76
126	126	63.088 Proceeding to terminate parental rights pending 77
127	127	adoption; notice and service; diligent search.— 78
128	128	(5) LOCATION UNKNOWN; IDENTITY KNOWN. —If the inquiry by 79
129	129	the court under subsection (4) identifies any person who has not 80
130	130	executed a consent to adoption or an affidavit of nonpaternity, 81
131	131	and the location of the person is unknown, the ado ption entity 82
132	132	must conduct a diligent search for that person which must 83
133	133	include inquiries concerning all of the following : 84
134	134	(a) The person's current address, or any previous address, 85
135	135	through an inquiry of the United States Postal Service through 86
136	136	the Freedom of Information Act .; 87
137	137	(b) The last known employment of the person, including the 88
138	138	name and address of the person's employer .; 89
139	139	(c) Names and addresses of relatives to the extent they 90
140	140	can be reasonably obtained from the petitioner or other sources, 91
141	141	contacts with those relatives, and inquiry as to the person's 92
142	142	last known address. The petitioner must pursue any leads to any 93
143	143	addresses where the person may have moved .; 94
144	144	(d) Information as to whether or not the person may have 95
145	145	died and, if so, the date and lo cation.; 96
146	146	(e) Telephone listings in the area where the person last 97
147	147	resided.; 98
148	148	(f) Inquiries of law enforcement agencies in the area 99
149	149	where the person last resided .; 100
150	150
151	151	HB 1303 2025
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158	158	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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160	160
161	161
162	162	(g) Highway patrol records in the state where the person 101
163	163	last resided.; 102
164	164	(h) Department of Corrections records in the state where 103
165	165	the person last resided .; 104
166	166	(i) Hospitals in the area where the person last resided .; 105
167	167	(j) Records of utility companies, including water, sewer, 106
168	168	cable television, and electric companies, in the area where the 107
169	169	person last resided.; 108
170	170	(k) Records of the Armed Forces of the United States as to 109
171	171	whether there is any information as to the person .; 110
172	172	(l) Records of the property appraiser tax assessor and tax 111
173	173	collector in the area where the person last resided .; and 112
174	174	(m) Search of one Internet databank locator service. 113
175	175	114
176	176	A person contacted by a petitioner or adoption entity requesting 115
177	177	records under this subsection must release the requested records 116
178	178	to the petitioner or adoption entity without the necessity of a 117
179	179	subpoena or a court order, except when prohibited by law. An 118
180	180	affidavit of diligent search conducted in accordance with this 119
181	181	section must be filed with the court. The diligent search may be 120
182	182	conducted before the birth of the minor. A judgment terminating 121
183	183	parental rights and approving a diligent search that fails to 122
184	184	locate a person is valid and is not subject to direct or 123
185	185	collateral attack because the mother failed or refused to 124
186	186	provide the adoption entity with sufficient information to 125
187	187
188	188	HB 1303 2025
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190	190
191	191
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193	193	hb1303-00
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195	195	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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197	197
198	198
199	199	locate the person. 126
200	200	Section 2. Paragraph (r) of subsection (1) of section 127
201	201	125.01, Florida Statutes, is amended to read: 128
202	202	125.01 Powers and duties. — 129
203	203	(1) The legislative and governing body of a county shall 130
204	204	have the power to carry on county government. To the extent not 131
205	205	inconsistent with general or special law, this power includes, 132
206	206	but is not restricted to, the power to: 133
207	207	(r) Levy and collect taxes, both for county purposes and 134
208	208	for the providing of municipal services within any municipal 135
209	209	service taxing unit, and non-ad valorem special assessments 136
210	210	within any municipal service benefit unit ; borrow and expend 137
211	211	money; and issue bonds, revenue certificates, and other 138
212	212	obligations of indebtedness, which power shall be exercised in 139
213	213	such manner, and subject to such limitations, as may be provi ded 140
214	214	by general law. There shall be no referendum required for the 141
215	215	levy by a county of ad valorem taxes, both for county purposes 142
216	216	and for the providing of municipal services within any municipal 143
217	217	service taxing unit. 144
218	218	1. Notwithstanding any other provision of law, a county 145
219	219	may not levy special assessments on lands classified as 146
220	220	agricultural lands under s. 193.461 unless the revenue from such 147
221	221	assessments has been pledged for debt service and is necessary 148
222	222	to meet obligations of bonds or certificates issued by the 149
223	223	county which remain outstanding on July 1, 2023, including 150
224	224
225	225	HB 1303 2025
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230	230	hb1303-00
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232	232	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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234	234
235	235
236	236	refundings thereof for debt service savings where the maturity 151
237	237	of the debt is not extended. For bonds or certificates issued 152
238	238	after July 1, 2023, special assessments securing such bonds may 153
239	239	not be levied on lands classified as agricultural under s. 154
240	240	193.461. 155
241	241	2. The provisions of subparagraph 1. do not apply to 156
242	242	residential structures and their curtilage. 157
243	243	Section 3. Section 153.60, Florida Statutes, is amended to 158
244	244	read: 159
245	245	153.60 County commissioners Ex officio officers governing 160
246	246	board.—The board of county commissioners of the county in which 161
247	247	any water and sewer such district is created is shall be the ex 162
248	248	officio governing board of such district. Such district is shall 163
249	249	be a body corporate and politic, exercising essential 164
250	250	governmental functions , and has shall have the power to sue and 165
251	251	be sued; to contract; to adopt and use a common seal and alter 166
252	252	the same at pleasure; to purchase, hold, lease or otherwise 167
253	253	acquire and convey such real property and personal property and 168
254	254	interests therein as may be necessary or proper to carry out the 169
255	255	purposes of this law. The clerk of the circuit court is shall be 170
256	256	ex officio the clerk and treasurer of the district, the property 171
257	257	appraiser is ex officio the property appraiser of the district, 172
258	258	and the county tax collector is shall be ex officio the tax 173
259	259	collector of the district. Such district shall administer taxes 174
260	260	and non-ad valorem assessments in the same manner as other 175
261	261
262	262	HB 1303 2025
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267	267	hb1303-00
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269	269	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
270	270
271	271
272	272
273	273	general county taxes. 176
274	274	Section 4. Section 153.69, Florida Statutes, is repealed. 177
275	275	Section 5. Section 153.81, Florida Statutes, is amended to 178
276	276	read: 179
277	277	153.81 Ad valorem maintenance tax. —In addition to the ad 180
278	278	valorem taxes authorized to be levied to pay the principal of 181
279	279	and interest on general obligation bonds, or as additional 182
280	280	security for revenue bonds or assessment bonds, any district is 183
281	281	authorized to levy an a special ad valorem maintenance tax of a 184
282	282	sufficient number of mills upon the dollar of assessed valuation 185
283	283	of property subject to taxation in the district to pay for the 186
284	284	maintenance and operation and other corporate purposes of the 187
285	285	said district; provided, however, that such special maintenance 188
286	286	tax shall in no event exceed 5 mills during any one year. Such 189
287	287	special maintenance tax shall be levied and collected in the 190
288	288	manner provided herein for ad valorem taxes levied and collected 191
289	289	for debt service on bonds issued pursuant to this law. 192
290	290	Section 6. Section 153.82, Florida Statutes, is amended to 193
291	291	read: 194
292	292	153.82 Handling of taxes and non-ad valorem special 195
293	293	assessments, district treasurer. —All ad valorem taxes or non-ad 196
294	294	valorem special assessments levied and collected in any district 197
295	295	in the manner provided in this chapter must, herein shall when 198
296	296	received, be paid over by the proper officials of the county in 199
297	297	which the district is located to the treasurer of the district 200
298	298
299	299	HB 1303 2025
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306	306	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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308	308
309	309
310	310	to be applied as provided in this law and in the proceedings 201
311	311	authorizing the issuance of any bonds or other obligations 202
312	312	pursuant to this law. 203
313	313	Section 7. Section 157.06, Florida Statutes, is amended to 204
314	314	read: 205
315	315	157.06 Committee to view land before letting contract; 206
316	316	non-ad valorem assessment; hearing complaints; collection of 207
317	317	tax.—After a If said ditch, drain, or canal has been ordered, 208
318	318	but before letting the contract has been let therefor, the 209
319	319	committee hereinbefore provided for shall view the lands to be 210
320	320	benefited by such ditch, drain , or canal, as shown by the 211
321	321	petition and plat presented to the board of county 212
322	322	commissioners., and, After the cost of construction is 213
323	323	ascertained, the committee they shall levy a non-ad valorem 214
324	324	assessment upon assess each parcel according and in proportion 215
325	325	to how each parcel benefits , as it shall be benefited by such 216
326	326	said ditch, drain, or canal, for all expenses that may be 217
327	327	incurred in the construction of such said ditch, drain, or 218
328	328	canal, including the interest charges, the expenses of the 219
329	329	committee and engineer, and for any condemnation proceedings, 220
330	330	together with their estimate of the amount per acre fo r annual 221
331	331	maintenance of such said ditch, drain, or canal, and shall file 222
332	332	a report of that information the same with the board of county 223
333	333	commissioners, who shall publish at once give notice by 224
334	334	publishing in a newspaper of general circulation within the 225
335	335
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343	343	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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347	347	published in said county, at least once each week for 2 226
348	348	consecutive weeks before prior to the next regular meeting, that 227
349	349	they will, at their next regular meeting, hear complaints from 228
350	350	the owners or agents of any lands affected, against the proposed 229
351	351	assessment. At that meeting, so made, and the board of county 230
352	352	commissioners may equalize the assessment so made, but may not 231
353	353	cannot raise or lower the total amount of the assessment so made 232
354	354	by the said committee. After hearing such complaints, if any, or 233
355	355	equalizing the assessment, the board may provide if they shall 234
356	356	see fit to do so, they shall then turn over to the property 235
357	357	appraiser the said assessment, with instructions to the property 236
358	358	appraiser to enter the assessment same as the levy upon the 237
359	359	lands in the regular tax assessment book. The board may levy and 238
360	360	the tax collector may collect such ; said assessment may be 239
361	361	levied for 1 year or in yearly assessments for a period not to 240
362	362	exceed 30 years, as according as it may be deemed advisable, the 241
363	363	manner in which the same is to be levied to be determined and 242
364	364	provided by the board of county commissioners and entered of 243
365	365	record, when the same is turned over to the property appraiser . 244
366	366	The tax collector shall collect the assessment in the same shall 245
367	367	be collected by the tax coll ector in like manner as other taxes 246
368	368	are collected, and the assessments collected must be used to pay 247
369	369	made a special fund for the debt payment of the indebtedness 248
370	370	incurred in the construction and annual maintenance of such said 249
371	371	ditch, drain, or canal. 250
372	372
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380	380	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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383	383
384	384	Section 8. Section 170.08, Florida Statutes, is amended to 251
385	385	read: 252
386	386	170.08 Final consideration of non-ad valorem special 253
387	387	assessments; equalizing board to hear complaints and adjust 254
388	388	assessments; rebate of difference in cost and assessment. —At the 255
389	389	time and place named in the notice provided for in s. 170.07, 256
390	390	the governing authority of the municipality shall meet and hear 257
391	391	testimony from affected property owners as to the propriety and 258
392	392	advisability of making the improvements and funding them with 259
393	393	non-ad valorem special assessments on property. Following the 260
394	394	testimony, the governing authority of the municipality shall 261
395	395	make a final decision on whether to levy the non-ad valorem 262
396	396	special assessments. Thereafter, the governing authority shall 263
397	397	meet as an equalizing bo ard to hear and consider any and all 264
398	398	complaints as to the non-ad valorem special assessments and 265
399	399	shall adjust and equalize the assessments on a basis of justice 266
400	400	and right. When so equalized and approved by resolution or 267
401	401	ordinance of the governing authority , a final assessment roll 268
402	402	must shall be filed with the governing authority of the 269
403	403	municipality, and such assessments are shall stand confirmed and 270
404	404	remain legal, valid, and binding first liens upon the property 271
405	405	against which such assessments are made until paid; however, 272
406	406	upon completion of the improvement, the municipality shall 273
407	407	credit to each of the assessments the difference in the 274
408	408	assessment as originally made, approved, and confirmed and the 275
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417	417	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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421	421	proportionate part of the actual cost of the improvement to be 276
422	422	paid by non-ad valorem special assessments as finally determined 277
423	423	upon the completion of the improvement, but in no event shall 278
424	424	the final assessments may not exceed the amount of benefits 279
425	425	originally assessed. Promptly After such confirmation, the 280
426	426	assessments must shall be recorded by the city clerk in a 281
427	427	special book, to be known as the "Improvement Lien Book," and 282
428	428	the record of the lien in this book constitutes shall constitute 283
429	429	prima facie evidence of its validity. The governing authority of 284
430	430	the municipality may by resolution grant a discount equal to all 285
431	431	or a part of the payee's proportionate share of the cost of the 286
432	432	project consisting of bond financing costs, such as capitalized 287
433	433	interest, funded reserves, and bond discount included in the 288
434	434	estimated cost of the project, upon payment in full of any 289
435	435	assessment during such period before prior to the time such 290
436	436	financing costs are incurred as may be specified by the 291
437	437	governing authority. 292
438	438	Section 9. Paragraph (a) of subsection (4) and subsections 293
439	439	(5), (6), and (7) of section 171.093, Florida Statutes, are 294
440	440	amended to read: 295
441	441	171.093 Municipal annexation within independent special 296
442	442	districts.— 297
443	443	(4)(a) If the municipality and the district are unable to 298
444	444	enter into an interlocal agreement pursuant to subsection (3), 299
445	445	the municipality shall so advise the district and the property 300
446	446
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454	454	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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458	458	appraiser and tax collector of the county in which the annexed 301
459	459	property is located and, effective October 1 of the calendar 302
460	460	year immediately following the calendar year in which the 303
461	461	municipality declares its intent to assume service 304
462	462	responsibilities in the annexed area, the district shall remain 305
463	463	the service provider in the annexed area for a period of 4 306
464	464	years. During the 4-year period, the municipality shall pay the 307
465	465	district an amount equal to th e ad valorem taxes or non-ad 308
466	466	valorem assessments that would have been collected had the 309
467	467	property remained in the district. 310
468	468	(5) If the municipality elects not to assume the 311
469	469	district's responsibilities, the district shall remain the 312
470	470	service provider in the annexed area, the geographical 313
471	471	boundaries of the district shall continue to include the annexed 314
472	472	area, and the district may continue to levy ad valorem taxes and 315
473	473	non-ad valorem assessments on the real property located within 316
474	474	the annexed area. If the munici pality elects to assume the 317
475	475	district's responsibilities in accordance with subsection (3), 318
476	476	the district's boundaries must shall contract to exclude the 319
477	477	annexed area at the time and in the manner provided in the 320
478	478	agreement. 321
479	479	(6) If the municipality elects t o assume the district's 322
480	480	responsibilities and the municipality and the district are 323
481	481	unable to enter into an interlocal agreement, and the district 324
482	482	continues to remain the service provider in the annexed area in 325
483	483
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491	491	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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495	495	accordance with subsection (4), the geographic al boundaries of 326
496	496	the district must shall contract to exclude the annexed area on 327
497	497	the effective date of the beginning of the 4 -year period 328
498	498	provided for in subsection (4). Nothing in This section does not 329
499	499	preclude precludes the contraction of the boundary of any 330
500	500	independent special district by special act of the Legislature. 331
501	501	The district may shall not levy ad valorem taxes or non-ad 332
502	502	valorem assessments on the annexed property in the calendar year 333
503	503	in which its boundaries cont ract and subsequent years, but it 334
504	504	may continue to collect and use all ad valorem taxes and non-ad 335
505	505	valorem assessments levied in prior years. Nothing in This 336
506	506	section does not prohibit prohibits the district from assessing 337
507	507	user charges and impact fees within the annexed area while it 338
508	508	remains the service provider. 339
509	509	(7) In addition to any other authority provided by law, a 340
510	510	municipality is authorized to levy non-ad valorem assessments on 341
511	511	property located in an annexed area to offset all or a portion 342
512	512	of the costs incurred by the municipality in assuming district 343
513	513	responsibilities pursuant to this section. Such assessments may 344
514	514	be collected pursuant to and in accordance with applicable law. 345
515	515	Section 10. Section 189.021, Florida Statutes, is amended 346
516	516	to read: 347
517	517	189.021 Refund of certain non-ad valorem special 348
518	518	assessments.—If a dependent special district has levied non-ad 349
519	519	valorem assessments for an improvement or specialized function 350
520	520
521	521	HB 1303 2025
522	522
523	523
524	524
525	525	CODING: Words stricken are deletions; words underlined are additions.
526	526	hb1303-00
527	527	Page 15 of 95
528	528	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
529	529
530	530
531	531
532	532	for which it was created; no bonds have been issued against 351
533	533	which the special assessments are pledged; and the county or 352
534	534	municipality which created the special district determines that 353
535	535	the demand for the improvement or function no longer exists or 354
536	536	the majority of the land against which the special assessments 355
537	537	were authorized has been purchased by a tax-exempt governmental 356
538	538	agency to be preserved for environmental purposes and which 357
539	539	cannot receive the benefit for which the assessments were 358
540	540	levied, unspent and unobligated moneys collected as assessments, 359
541	541	along with any interest collected thereon, must shall be 360
542	542	refunded to the original payors of the assessments when the 361
543	543	costs of distributing the refund do not exceed the amount 362
544	544	available for refund. This section operates shall operate 363
545	545	retroactively to January 1, 1987. 364
546	546	Section 11. Subsect ions (2) and (3) of section 190.021, 365
547	547	Florida Statutes, are amended to read: 366
548	548	190.021 Taxes; non-ad valorem assessments. — 367
549	549	(2) BENEFIT NON-AD VALOREM SPECIAL ASSESSMENTS.—The board 368
550	550	shall annually determine, order, and levy the annual installment 369
551	551	of the total benefit non-ad valorem special assessments for 370
552	552	bonds issued and related expenses to finance district facilities 371
553	553	and projects which are levied under this act. These assessments 372
554	554	may be due and collected during each year that county taxes are 373
555	555	due and collected, in which case such annual installment and 374
556	556	levy must shall be evidenced to and certified to the property 375
557	557
558	558	HB 1303 2025
559	559
560	560
561	561
562	562	CODING: Words stricken are deletions; words underlined are additions.
563	563	hb1303-00
564	564	Page 16 of 95
565	565	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
566	566
567	567
568	568
569	569	appraiser by the board not later than August 31 of each year, 376
570	570	and such assessment must shall be entered by the property 377
571	571	appraiser on the county t ax rolls, and must shall be collected 378
572	572	and enforced by the tax collector in the same manner and at the 379
573	573	same time as county taxes, and the proceeds of such assessments 380
574	574	must thereof shall be paid to the district. However, this 381
575	575	subsection does shall not prohibit the district in its 382
576	576	discretion from using the method prescribed in either s. 197.363 383
577	577	or s. 197.3632 for collecting and enforcing these assessments. 384
578	578	Notice of the proposed amount of the assessment pursuant to s. 385
579	579	200.069 that includes the date and time of the hearing may be 386
580	580	used in lieu of the notice provisions of s. 197.3632(4)(b). 387
581	581	These benefit non-ad valorem special assessments must shall be a 388
582	582	lien on the property against which assessed until paid and must 389
583	583	shall be enforceable in like manner as county taxes. The amount 390
584	584	of the assessment for the exercise of the district's powers 391
585	585	under ss. 190.011 and 190.012 must shall be determined by the 392
586	586	board based upon a report of the district's engineer and 393
587	587	assessed by the board upon such lands, which may be part or all 394
588	588	of the lands within the district benefited by the improvement, 395
589	589	apportioned between benefited lands in proportion to the 396
590	590	benefits received by each tract of land. 397
591	591	(3) MAINTENANCE NON-AD VALOREM SPECIAL ASSESSMENTS.—To 398
592	592	maintain and preserve the facilities and projects of the 399
593	593	district, the board may levy a maintenance non-ad valorem 400
594	594
595	595	HB 1303 2025
596	596
597	597
598	598
599	599	CODING: Words stricken are deletions; words underlined are additions.
600	600	hb1303-00
601	601	Page 17 of 95
602	602	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
603	603
604	604
605	605
606	606	special assessment. This assessment may be evidenced to and 401
607	607	certified to the property appraiser by the board of supervisors 402
608	608	not later than August 31 of each year and must shall be entered 403
609	609	by the property appraiser on the county tax rolls and must shall 404
610	610	be collected and enforced by the tax collector in the same 405
611	611	manner and at the same time as county taxes, and the proceeds 406
612	612	from the assessment must therefrom shall be paid to the 407
613	613	district. However, this subsection does shall not prohibit the 408
614	614	district in its discretion from using the method prescribed in 409
615	615	either s. 197.363 or s. 197.3632 for collecting and enforcing 410
616	616	these assessments. Notice o f the proposed amount of the 411
617	617	assessment pursuant to s. 200.069 that includes the date and 412
618	618	time of the hearing may be used in lieu of the notice provisions 413
619	619	of s. 197.3632(4)(b). These maintenance non-ad valorem special 414
620	620	assessments are shall be a lien on the property against which 415
621	621	assessed until paid and are shall be enforceable in like manner 416
622	622	as county taxes. The amount of the maintenance non-ad valorem 417
623	623	special assessment for the exercise of the district's powers 418
624	624	under ss. 190.011 and 190.012 shall be determ ined by the board 419
625	625	based upon a report of the district's engineer and assessed by 420
626	626	the board upon such lands, which may be all of the lands within 421
627	627	the district benefited by the maintenance thereof, apportioned 422
628	628	between the benefited lands in proportion to the benefits 423
629	629	received by each tract of land. 424
630	630	Section 12. Section 190.022, Florida Statutes, is amended 425
631	631
632	632	HB 1303 2025
633	633
634	634
635	635
636	636	CODING: Words stricken are deletions; words underlined are additions.
637	637	hb1303-00
638	638	Page 18 of 95
639	639	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
640	640
641	641
642	642
643	643	to read: 426
644	644	190.022 Non-ad valorem Special assessments.— 427
645	645	(1) The board may levy non-ad valorem special assessments 428
646	646	for the construction, reconstruction , acquisition, or 429
647	647	maintenance of district facilities authorized under this chapter 430
648	648	using the procedures for levy and collection provided in chapter 431
649	649	170 or chapter 197. 432
650	650	(2) Notwithstanding the provisions of s. 170.09, district 433
651	651	assessments may be made paya ble in no more than 30 yearly 434
652	652	installments. 435
653	653	Section 13. Section 192.001, Florida Statutes, is 436
654	654	reordered and amended to read: 437
655	655	192.001 Definitions. —All definitions set out in chapters 1 438
656	656	and 200 which that are applicable to this chapter are included 439
657	657	herein. In addition, the following definitions shall apply in 440
658	658	the imposition of ad valorem taxes: 441
659	659	(1) "Ad valorem tax" means a tax based upon the taxable 442
660	660	assessed value of property which can become a lien against a 443
661	661	homestead as permitted in s. 4, Art. X of the State 444
662	662	Constitution. The term "property tax" may be used 445
663	663	interchangeably with the term "ad valorem tax." 446
664	664	(2) "Assessed value of property" means the value of 447
665	665	property as limited by Art. VII of the State Constitution an 448
666	666	annual determination of: 449
667	667	(a) The just or fair market value of an item or property; 450
668	668
669	669	HB 1303 2025
670	670
671	671
672	672
673	673	CODING: Words stricken are deletions; words underlined are additions.
674	674	hb1303-00
675	675	Page 19 of 95
676	676	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
677	677
678	678
679	679
680	680	(b) The value of property as limited by Art. VII of the 451
681	681	State Constitution; or 452
682	682	(c) The value of property in a classified use or at a 453
683	683	fractional value if the property is assessed solely on the basis 454
684	684	of character or use or at a specified percentage of its value 455
685	685	under Art. VII of the State Constitution . 456
686	686	(3) "Classified value" means the value of property in a 457
687	687	classified use or at a fractional value if the property is 458
688	688	assessed solely on the basis of chara cter or use or at a 459
689	689	specified percentage of its value under Art. VII of the State 460
690	690	Constitution. 461
691	691	(6)(3) "County property appraiser" means the county 462
692	692	officer charged with determining the value of all property 463
693	693	within the county, with maintaining certain rec ords connected 464
694	694	therewith, and with determining the tax on taxable property 465
695	695	after taxes have been levied. He or she shall also be referred 466
696	696	to in these statutes as the "property appraiser" or "appraiser." 467
697	697	(7)(4) "County tax collector" means the county offi cer 468
698	698	charged with the collection of ad valorem taxes levied by the 469
699	699	county, the school board, any special taxing districts within 470
700	700	the county, and all municipalities within the county. 471
701	701	(8)(5) "Department," unless otherwise designated, means 472
702	702	the Department of Revenue. 473
703	703	(9)(6) "Extend on the tax roll" means the arithmetic 474
704	704	computation whereby the millage is converted to a decimal number 475
705	705
706	706	HB 1303 2025
707	707
708	708
709	709
710	710	CODING: Words stricken are deletions; words underlined are additions.
711	711	hb1303-00
712	712	Page 20 of 95
713	713	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
714	714
715	715
716	716
717	717	representing one one -thousandth of a dollar and then multiplied 476
718	718	by the taxable value of the property to determine the tax on 477
719	719	such property. 478
720	720	(12)(7) "Governing body" means any board, commission, 479
721	721	council, or individual acting as the executive head of a unit of 480
722	722	local government. 481
723	723	(13)(8) "Homestead" means that property described in s. 482
724	724	6(a), Art. VII of the State Constitution. 483
725	725	(14) "Just value" means the fair market value of an item 484
726	726	or property for ad valorem taxation as provided in s. 193.011. 485
727	727	(15)(9) "Levy" means the imposition of a tax, stated in 486
728	728	terms of "millage," against all appropriately located property 487
729	729	by a governmental body authorized by law to impose ad valorem 488
730	730	taxes. 489
731	731	(16)(10) "Mill" means one one -thousandth of a United 490
732	732	States dollar. "Millage" may apply to a single levy of taxes or 491
733	733	to the cumulative of all levies. 492
734	734	(17) "Non-ad valorem assessment" has the same me aning as 493
735	735	in s. 197.3632(1)(d). 494
736	736	(18)(11) "Personal property," for the purposes of ad 495
737	737	valorem taxation, shall be divided into four categories as 496
738	738	follows: 497
739	739	(a) "Household goods" means wearing apparel, furniture, 498
740	740	appliances, and other items ordinarily found in the home and 499
741	741	used for the comfort of the owner and his or her family. 500
742	742
743	743	HB 1303 2025
744	744
745	745
746	746
747	747	CODING: Words stricken are deletions; words underlined are additions.
748	748	hb1303-00
749	749	Page 21 of 95
750	750	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
751	751
752	752
753	753
754	754	Household goods are not held for commercial purposes or resale. 501
755	755	(b) "Intangible personal property" means money, all 502
756	756	evidences of debt owed to the taxpayer, all evidences of 503
757	757	ownership in a corporation or other business organization having 504
758	758	multiple owners, and all other forms of property where value is 505
759	759	based upon that which the propert y represents rather than its 506
760	760	own intrinsic value. 507
761	761	(c)1. "Inventory" means only those chattels consisting of 508
762	762	items commonly referred to as goods, wares, and merchandise (as 509
763	763	well as inventory) which are held for sale or lease to customers 510
764	764	in the ordinary course of business. Supplies and raw materials 511
765	765	shall be considered to be inventory only to the extent that they 512
766	766	are acquired for sale or lease to customers in the ordinary 513
767	767	course of business or will physically become a part of 514
768	768	merchandise intended for sale or lease to customers in the 515
769	769	ordinary course of business. Partially finished products which 516
770	770	when completed will be held for sale or lease to customers in 517
771	771	the ordinary course of business shall be deemed items of 518
772	772	inventory. All livestock shall be considered inventory. Items of 519
773	773	inventory held for lease to customers in the ordinary course of 520
774	774	business, rather than for sale, shall be deemed inventory only 521
775	775	prior to the initial lease of such items. For the purposes of 522
776	776	this section, fuels used in the production of e lectricity shall 523
777	777	be considered inventory. 524
778	778	2. "Inventory" also means construction and agricultural 525
779	779
780	780	HB 1303 2025
781	781
782	782
783	783
784	784	CODING: Words stricken are deletions; words underlined are additions.
785	785	hb1303-00
786	786	Page 22 of 95
787	787	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
788	788
789	789
790	790
791	791	equipment weighing 1,000 pounds or more that is returned to a 526
792	792	dealership under a rent -to-purchase option and held for sale to 527
793	793	customers in the ordinary cour se of business. This subparagraph 528
794	794	may not be considered in determining whether property that is 529
795	795	not construction and agricultural equipment weighing 1,000 530
796	796	pounds or more that is returned under a rent -to-purchase option 531
797	797	is inventory under subparagraph 1. 532
798	798	(d) "Tangible personal property" means all goods, 533
799	799	chattels, and other articles of value (but does not include the 534
800	800	vehicular items enumerated in s. 1(b), Art. VII of the State 535
801	801	Constitution and elsewhere defined) capable of manual possession 536
802	802	and whose chief value is intrinsic to the article itself. 537
803	803	"Construction work in progress" consists of those items of 538
804	804	tangible personal property commonly known as fixtures, 539
805	805	machinery, and equipment when in the process of being installed 540
806	806	in new or expanded improvements to r eal property and whose value 541
807	807	is materially enhanced upon connection or use with a 542
808	808	preexisting, taxable, operational system or facility. 543
809	809	Construction work in progress shall be deemed substantially 544
810	810	completed when connected with the preexisting, taxable, 545
811	811	operational system or facility. For the purposes of tangible 546
812	812	personal property constructed or installed by an electric 547
813	813	utility, construction work in progress shall be deemed 548
814	814	substantially completed upon the earlier of when all permits or 549
815	815	approvals required for commercial operation have been received 550
816	816
817	817	HB 1303 2025
818	818
819	819
820	820
821	821	CODING: Words stricken are deletions; words underlined are additions.
822	822	hb1303-00
823	823	Page 23 of 95
824	824	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
825	825
826	826
827	827
828	828	or approved, or 1 year after the construction work in progress 551
829	829	has been connected with the preexisting, taxable, operational 552
830	830	system or facility. Inventory and household goods are expressly 553
831	831	excluded from this definit ion. 554
832	832	(19)(12) "Real property" means land, buildings, fixtures, 555
833	833	and all other improvements to land. The terms "land," "real 556
834	834	estate," "realty," and "real property" may be used 557
835	835	interchangeably. 558
836	836	(21)(13) "Taxpayer" means the person or other legal entity 559
837	837	in whose name property is assessed, including an agent of a 560
838	838	timeshare period titleholder. 561
839	839	(10)(14) "Fee timeshare real property" means the land and 562
840	840	buildings and other improvements to land that are subject to 563
841	841	timeshare interests which are sold as a fee int erest in real 564
842	842	property. 565
843	843	(22)(15) "Timeshare period titleholder" means the 566
844	844	purchaser of a timeshare period sold as a fee interest in real 567
845	845	property, whether organized under chapter 718 or chapter 721. 568
846	846	(20)(16) "Taxable value" means the assessed value of 569
847	847	property minus the amount of any applicable exemption provided 570
848	848	under s. 3 or s. 6, Art. VII of the State Constitution and 571
849	849	chapter 196. 572
850	850	(11)(17) "Floating structure" means a floating barge -like 573
851	851	entity, with or without accommodations built thereon, which i s 574
852	852	not primarily used as a means of transportation on water but 575
853	853
854	854	HB 1303 2025
855	855
856	856
857	857
858	858	CODING: Words stricken are deletions; words underlined are additions.
859	859	hb1303-00
860	860	Page 24 of 95
861	861	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
862	862
863	863
864	864
865	865	which serves purposes or provides services typically associated 576
866	866	with a structure or other improvement to real property. The term 577
867	867	"floating structure" includes, but is not limited to, each 578
868	868	entity used as a residence, place of business, office, hotel or 579
869	869	motel, restaurant or lounge, clubhouse, meeting facility, 580
870	870	storage or parking facility, mining platform, dredge, dragline, 581
871	871	or similar facility or entity represented as such. Floating 582
872	872	structures are expressly excluded from the definition of the 583
873	873	term "vessel" provided in s. 327.02. Incidental movement upon 584
874	874	water shall not, in and of itself, preclude an entity from 585
875	875	classification as a floating structure. A floating structure is 586
876	876	expressly included as a t ype of tangible personal property. 587
877	877	(4)(18) "Complete submission of the rolls" includes, but 588
878	878	is not limited to, accurate tabular summaries of valuations as 589
879	879	prescribed by department rule; an electronic copy of the real 590
880	880	property assessment roll including fo r each parcel total value 591
881	881	of improvements, land value, the recorded selling prices, other 592
882	882	ownership transfer data required for an assessment roll under s. 593
883	883	193.114, the value of any improvement made to the parcel in the 594
884	884	12 months preceding the valuation dat e, the type and amount of 595
885	885	any exemption granted, and such other information as may be 596
886	886	required by department rule; an accurate tabular summary by 597
887	887	property class of any adjustments made to recorded selling 598
888	888	prices or fair market value in arriving at assessed value, as 599
889	889	prescribed by department rule; an electronic copy of the 600
890	890
891	891	HB 1303 2025
892	892
893	893
894	894
895	895	CODING: Words stricken are deletions; words underlined are additions.
896	896	hb1303-00
897	897	Page 25 of 95
898	898	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
899	899
900	900
901	901
902	902	tangible personal property assessment roll, including for each 601
903	903	entry a unique account number and such other information as may 602
904	904	be required by department rule; and an accurate tabular summa ry 603
905	905	of per-acre land valuations used for each class of agricultural 604
906	906	property in preparing the assessment roll, as prescribed by 605
907	907	department rule. 606
908	908	(5)(19) "Computer software" means any information, 607
909	909	program, or routine, or any set of one or more programs, 608
910	910	routines, or collections of information used or intended for use 609
911	911	to convey information or to cause one or more computers or 610
912	912	pieces of computer-related peripheral equipment, or any 611
913	913	combination thereof, to perform a task or set of tasks. Without 612
914	914	limiting the generality of the definition provided in this 613
915	915	subsection, the term includes operating and applications 614
916	916	programs and all related documentation. Computer software does 615
917	917	not include embedded software that resides permanently in the 616
918	918	internal memory of a computer or computer-related peripheral 617
919	919	equipment and that is not removable without terminating the 618
920	920	operation of the computer or equipment. Computer software 619
921	921	constitutes personal property only to the extent of the value of 620
922	922	the unmounted or uninstalled medium on or in which the 621
923	923	information, program, or routine is stored or transmitted, and, 622
924	924	after installation or mounting by any person, computer software 623
925	925	does not increase the value of the computer or computer -related 624
926	926	peripheral equipment, or any combination thereof. 625
927	927
928	928	HB 1303 2025
929	929
930	930
931	931
932	932	CODING: Words stricken are deletions; words underlined are additions.
933	933	hb1303-00
934	934	Page 26 of 95
935	935	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
936	936
937	937
938	938
939	939	Notwithstanding any other provision of law, this subsection 626
940	940	applies to the 1997 and subsequent tax rolls and to any 627
941	941	assessment in an administrative or judicial action pending on 628
942	942	June 1, 1997. 629
943	943	Section 14. Paragraph (h) of subsection (2) of section 630
944	944	192.0105, Florida Statutes, is amended to read: 631
945	945	192.0105 Taxpayer rights. —There is created a Florida 632
946	946	Taxpayer's Bill of Rights for property taxes and assessments to 633
947	947	guarantee that the rights, privacy, and property of the 634
948	948	taxpayers of this state are adequately safeguarded and protected 635
949	949	during tax levy, assessment, collection, and enforcement 636
950	950	processes administered under the revenue laws of this state. The 637
951	951	Taxpayer's Bill of Rights compiles, in one document, brief but 638
952	952	comprehensive statements that summarize the rights and 639
953	953	obligations of the property appraisers, tax collectors, clerks 640
954	954	of the court, local governing boards, the Department of Revenue, 641
955	955	and taxpayers. Additional rights afforded to payors of taxes and 642
956	956	assessments imposed under the revenue laws of this s tate are 643
957	957	provided in s. 213.015. The rights afforded taxpayers to assure 644
958	958	that their privacy and property are safeguarded and protected 645
959	959	during tax levy, assessment, and collection are available only 646
960	960	insofar as they are implemented in other parts of the Flor ida 647
961	961	Statutes or rules of the Department of Revenue. The rights so 648
962	962	guaranteed to state taxpayers in the Florida Statutes and the 649
963	963	departmental rules include: 650
964	964
965	965	HB 1303 2025
966	966
967	967
968	968
969	969	CODING: Words stricken are deletions; words underlined are additions.
970	970	hb1303-00
971	971	Page 27 of 95
972	972	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
973	973
974	974
975	975
976	976	(2) THE RIGHT TO DUE PROCESS. — 651
977	977	(h) The right at a public hearing on non -ad valorem 652
978	978	assessments or municipal special assessments to provide written 653
979	979	objections and to provide testimony to the local governing board 654
980	980	(see ss. 197.3632(4)(c) and 170.08). 655
981	981	Section 15. Subsection (3) of section 193.077, Florida 656
982	982	Statutes, is amended to read: 657
983	983	193.077 Notice of new, rebuilt, or expanded property. — 658
984	984	(3) Within 10 days of extension or recertification of the 659
985	985	assessment rolls pursuant to s. 193.122, whichever is later, the 660
986	986	property appraiser shall forward to the department a list of all 661
987	987	property of new busines ses and property separately assessed as 662
988	988	expansion-related or rebuilt property pursuant to s. 663
989	989	193.085(5)(a). The list shall include the name and address of 664
990	990	the business to which the property is assessed, the just, 665
991	991	assessed, and classified value of the property, the total taxes 666
992	992	levied against the property, the identifying number for the 667
993	993	property as shown on the assessment roll, and a description of 668
994	994	the property. 669
995	995	Section 16. Section 193.4614, Florida Statutes, is created 670
996	996	to read: 671
997	997	193.4614 Agricultural la nds exempt from non-ad valorem 672
998	998	assessment.—Notwithstanding any other law, non -ad valorem 673
999	999	assessments other than those authorized under chapter 298 may 674
1000	1000	not be levied on lands classified as agricultural lands under s. 675
1001	1001
1002	1002	HB 1303 2025
1003	1003
1004	1004
1005	1005
1006	1006	CODING: Words stricken are deletions; words underlined are additions.
1007	1007	hb1303-00
1008	1008	Page 28 of 95
1009	1009	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1010	1010
1011	1011
1012	1012
1013	1013	193.461 unless the revenue from such ass essments has been 676
1014	1014	pledged for debt service and is necessary to meet obligations of 677
1015	1015	bonds or certificates issued by the county which remain 678
1016	1016	outstanding as of July 1, 2025, including refundings thereof for 679
1017	1017	debt service savings where the maturity of the debt is not 680
1018	1018	extended. For bonds or certificates issued after July 1, 2025, 681
1019	1019	non-ad valorem assessments securing such bonds may not be levied 682
1020	1020	on lands classified as agricultural lands under s. 193.461. This 683
1021	1021	section does not apply to residential structures and the ir 684
1022	1022	curtilage. 685
1023	1023	Section 17. Subsection (8) of section 193.503, Florida 686
1024	1024	Statutes, is amended to read: 687
1025	1025	193.503 Classification and assessment of historic property 688
1026	1026	used for commercial or certain nonprofit purposes. — 689
1027	1027	(8) For the purposes of assessment rol l preparation and 690
1028	1028	recordkeeping, the property appraiser shall report the assessed 691
1029	1029	value of property qualified for the assessment pursuant to this 692
1030	1030	section as its "classified use value" and shall annually 693
1031	1031	determine and report as "just value" the fair market value of 694
1032	1032	such property, irrespective of any negative impact that 695
1033	1033	restrictions imposed or conveyances made pursuant to this 696
1034	1034	section may have had on such value. 697
1035	1035	Section 18. Paragraph (a) of subsection (9) of section 698
1036	1036	193.505, Florida Statutes, is amended to read: 699
1037	1037	193.505 Assessment of historically significant property 700
1038	1038
1039	1039	HB 1303 2025
1040	1040
1041	1041
1042	1042
1043	1043	CODING: Words stricken are deletions; words underlined are additions.
1044	1044	hb1303-00
1045	1045	Page 29 of 95
1046	1046	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1047	1047
1048	1048
1049	1049
1050	1050	when development rights have been conveyed or historic 701
1051	1051	preservation restrictions have been covenanted. — 702
1052	1052	(9)(a) For the purposes of assessment roll preparation and 703
1053	1053	recordkeeping, the prope rty appraiser shall report the assessed 704
1054	1054	value of property subject to a conveyance or covenant pursuant 705
1055	1055	to this section as its "classified use value" and shall annually 706
1056	1056	determine and report as "just value" the fair market value of 707
1057	1057	such property irrespective of any negative impact that 708
1058	1058	restrictions imposed or conveyances made pursuant to this 709
1059	1059	section may have had on such value. 710
1060	1060	Section 19. Paragraph (b) of subsection (1) of section 711
1061	1061	194.036, Florida Statutes, is amended to read: 712
1062	1062	194.036 Appeals.—Appeals of the decisions of the board 713
1063	1063	shall be as follows: 714
1064	1064	(1) If the property appraiser disagrees with the decision 715
1065	1065	of the board, he or she may appeal the decision to the circuit 716
1066	1066	court if one or more of the following criteria are met: 717
1067	1067	(b) There is a variance from the property appraiser's just 718
1068	1068	assessed value in excess of the following: 20 percent variance 719
1069	1069	from any assessment of $250,000 or less; 15 percent variance 720
1070	1070	from any assessment in excess of $250,000 but not in excess of 721
1071	1071	$1 million; 10 percent variance from any assessment in excess of 722
1072	1072	$1 million but not in excess of $2.5 million; or 5 percent 723
1073	1073	variance from any assessment in excess of $2.5 million. 724
1074	1074	Section 20. Subsection (3) of section 197.2421, Florida 725
1075	1075
1076	1076	HB 1303 2025
1077	1077
1078	1078
1079	1079
1080	1080	CODING: Words stricken are deletions; words underlined are additions.
1081	1081	hb1303-00
1082	1082	Page 30 of 95
1083	1083	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1084	1084
1085	1085
1086	1086
1087	1087	Statutes, is amended to read: 726
1088	1088	197.2421 Property tax deferral. — 727
1089	1089	(3) Ad valorem taxes, non -ad valorem assessments, and 728
1090	1090	interest deferred pursuant to this chapter constitute a priority 729
1091	1091	lien and attach to the property in the same manner as other tax 730
1092	1092	liens. Deferred taxes, non-ad valorem assessments, and interest, 731
1093	1093	however, are due, payable, and delinquent as provided in this 732
1094	1094	chapter. 733
1095	1095	Section 21. Subsection (4) of section 197.2524, Florida 734
1096	1096	Statutes, is amended to read: 735
1097	1097	197.2524 Tax deferral for recreational and commercial 736
1098	1098	working waterfront properties and affordable rental housing 737
1099	1099	property.— 738
1100	1100	(4) The ordinance must specify that such deferrals apply 739
1101	1101	only to taxes or non-ad valorem assessments levied by the unit 740
1102	1102	of government granting the deferral. However, a deferral may not 741
1103	1103	be granted for taxes or assessments levied for the payment of 742
1104	1104	bonds or for taxes authorized by a vote of the electors pursuant 743
1105	1105	to s. 9(b) or s. 12, Art. VII of the State Constitution. 744
1106	1106	Section 22. Subsections (2) through (5) of section 745
1107	1107	197.263, Florida Statutes, are amended to read: 746
1108	1108	197.263 Change in ownership or use of property. — 747
1109	1109	(2) Whenever the property appraiser discovers that there 748
1110	1110	has been a change in the ownership or use of property that has 749
1111	1111	been granted a tax deferral, the property appraiser shall not ify 750
1112	1112
1113	1113	HB 1303 2025
1114	1114
1115	1115
1116	1116
1117	1117	CODING: Words stricken are deletions; words underlined are additions.
1118	1118	hb1303-00
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1120	1120	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1121	1121
1122	1122
1123	1123
1124	1124	the tax collector in writing of the date such change occurs, and 751
1125	1125	the tax collector shall collect any taxes, non-ad valorem 752
1126	1126	assessments, and interest due. 753
1127	1127	(3) During any year in which the total amount of deferred 754
1128	1128	taxes, interest, non-ad valorem assessments, and all other 755
1129	1129	unsatisfied liens on the homestead exceeds 85 percent of the 756
1130	1130	just value of the homestead, the tax collector shall notify the 757
1131	1131	owner that the portion of taxes, interest, and assessments which 758
1132	1132	exceeds 85 percent of the just value of the h omestead is due and 759
1133	1133	payable within 30 days after the notice is sent. Failure to pay 760
1134	1134	the amount due causes the total amount of deferred taxes, 761
1135	1135	interest, and non-ad valorem assessments to become delinquent. 762
1136	1136	(4) Each year, upon notification, each owner of p roperty 763
1137	1137	on which taxes, interest, and non-ad valorem assessments have 764
1138	1138	been deferred shall submit to the tax collector a list of, and 765
1139	1139	the current value of, all outstanding liens on the owner's 766
1140	1140	homestead. Failure to respond to this notification within 30 767
1141	1141	days causes the total amount of deferred taxes, interest, and 768
1142	1142	non-ad valorem assessments to become payable within 30 days. 769
1143	1143	(5) If deferred taxes, interest, and non-ad valorem 770
1144	1144	assessments become delinquent, the tax collector shall sell a 771
1145	1145	tax certificate for the delinquent taxes, interest, and non-ad 772
1146	1146	valorem assessments in the manner provided by s. 197.432. 773
1147	1147	Section 23. Section 197.272, Florida Statutes, is amended 774
1148	1148	to read: 775
1149	1149
1150	1150	HB 1303 2025
1151	1151
1152	1152
1153	1153
1154	1154	CODING: Words stricken are deletions; words underlined are additions.
1155	1155	hb1303-00
1156	1156	Page 32 of 95
1157	1157	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1158	1158
1159	1159
1160	1160
1161	1161	197.272 Prepayment of deferred taxes. —All or part of the 776
1162	1162	deferred taxes, non-ad valorem assessments, and accrued interest 777
1163	1163	may at any time be paid to the tax collector. Any payment that 778
1164	1164	is less than the total amount due must be equal to the amount of 779
1165	1165	the deferred taxes, interest, and non-ad valorem assessments, 780
1166	1166	and the payment must be fo r 1 or more full years. 781
1167	1167	Section 24. Section 197.282, Florida Statutes, is amended 782
1168	1168	to read: 783
1169	1169	197.282 Distribution of payments. —When any deferred taxes, 784
1170	1170	non-ad valorem assessments, or interest is collected, the tax 785
1171	1171	collector shall maintain a record of t he payment. The tax 786
1172	1172	collector shall distribute payments received in accordance with 787
1173	1173	the procedures for distribution of ad valorem taxes, non -ad 788
1174	1174	valorem assessments, or redemption moneys as prescribed in this 789
1175	1175	chapter. 790
1176	1176	Section 25. Paragraph (d) of subsec tion (1) of section 791
1177	1177	197.3632, Florida Statutes, is amended to read: 792
1178	1178	197.3632 Uniform method for the levy, collection, and 793
1179	1179	enforcement of non-ad valorem assessments. — 794
1180	1180	(1) As used in this section: 795
1181	1181	(d) "Non-ad valorem assessment" means only those 796
1182	1182	assessments which are not based upon millage , and which can 797
1183	1183	become a lien against a homestead as permitted in s. 4, Art. X 798
1184	1184	of the State Constitution , and are specifically excluded from 799
1185	1185	the exemption from taxation provided under s. 4, Art. VII of the 800
1186	1186
1187	1187	HB 1303 2025
1188	1188
1189	1189
1190	1190
1191	1191	CODING: Words stricken are deletions; words underlined are additions.
1192	1192	hb1303-00
1193	1193	Page 33 of 95
1194	1194	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1195	1195
1196	1196
1197	1197
1198	1198	State Constitution. 801
1199	1199	Section 26. Subsection (1) of section 200.065, Florida 802
1200	1200	Statutes, is amended to read: 803
1201	1201	200.065 Method of fixing millage. — 804
1202	1202	(1)(a) Upon completion of the assessment of all property 805
1203	1203	pursuant to s. 193.023, the property appraiser shall certify to 806
1204	1204	each taxing authority the taxable value within the jurisdiction 807
1205	1205	of the taxing authority. This certification shall include a copy 808
1206	1206	of the statement required to be submitted under s. 195.073(3), 809
1207	1207	as applicable to that taxing authority. The form on which the 810
1208	1208	certification is made shall include instructions to each taxing 811
1209	1209	authority describing the proper method of computing a millage 812
1210	1210	rate which, exclusive of new construction, additions to 813
1211	1211	structures, deletions, increases in the value of improvements 814
1212	1212	that have undergone a substantial rehabilitation which increased 815
1213	1213	the assessed value of such improvements by at least 100 percent, 816
1214	1214	property added due to geographic boundary changes, total taxable 817
1215	1215	value of tangible personal property within the jurisdiction in 818
1216	1216	excess of 115 percent of the previous year's total taxable 819
1217	1217	value, and any dedicated increment value, will provide the same 820
1218	1218	ad valorem tax revenue for each taxing authority as was levied 821
1219	1219	during the prior year less the amount, if any, paid or applied 822
1220	1220	as a consequence of an obligation measured by the dedicated 823
1221	1221	increment value. Such That millage rate shall be known as the 824
1222	1222	"rolled-back rate." The property appraiser shall also include 825
1223	1223
1224	1224	HB 1303 2025
1225	1225
1226	1226
1227	1227
1228	1228	CODING: Words stricken are deletions; words underlined are additions.
1229	1229	hb1303-00
1230	1230	Page 34 of 95
1231	1231	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1232	1232
1233	1233
1234	1234
1235	1235	instructions, as prescribed by the Department of Revenue, to 826
1236	1236	each county and municipality, each special district dependent to 827
1237	1237	a county or municipality, each municipal service taxing unit, 828
1238	1238	and each independent special district describing the proper 829
1239	1239	method of computing the millage rates and taxes levied as 830
1240	1240	specified in subsection (5). The Departm ent of Revenue shall 831
1241	1241	prescribe the instructions and forms that are necessary to 832
1242	1242	administer this subsection and subsection (5). The information 833
1243	1243	provided pursuant to this subsection shall also be sent to the 834
1244	1244	tax collector by the property appraiser at the tim e it is sent 835
1245	1245	to each taxing authority. 836
1246	1246	(b) The rolled-back rate must be calculated by the 837
1247	1247	subtraction of all new construction, additions to structures, 838
1248	1248	increases in the value of improvements that have undergone a 839
1249	1249	substantial rehabilitation which increase d the assessed value of 840
1250	1250	such improvements by at least 100 percent, property added due to 841
1251	1251	geographic boundary changes, total taxable value of tangible 842
1252	1252	personal property within the jurisdiction in excess of 115 843
1253	1253	percent of the previous year's total taxable va lue, and any 844
1254	1254	dedicated increment value and the addition of all deletions to 845
1255	1255	the gross taxable value for operating purposes. For purposes of 846
1256	1256	this paragraph, the term "gross taxable value for operating 847
1257	1257	purposes" means the combination of the current year taxa ble 848
1258	1258	value for real property, tangible personal property, and 849
1259	1259	centrally assessed property. 850
1260	1260
1261	1261	HB 1303 2025
1262	1262
1263	1263
1264	1264
1265	1265	CODING: Words stricken are deletions; words underlined are additions.
1266	1266	hb1303-00
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1268	1268	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1269	1269
1270	1270
1271	1271
1272	1272	Section 27. Subsections (5) and (9) of section 298.301, 851
1273	1273	Florida Statutes, are amended to read: 852
1274	1274	298.301 District water control plan adoption; district 853
1275	1275	boundary modification; plan amendment; notice forms; objections; 854
1276	1276	hearings; assessments. — 855
1277	1277	(5) The engineer shall prepare a report arranged in 856
1278	1278	tabular form, the columns of which are to be headed as follows: 857
1279	1279	column one, "owner of property"; column two, "description of 858
1280	1280	property"; column three, "number of acres"; column four, "amount 859
1281	1281	of determined benefit"; column five, "amount of determined 860
1282	1282	damages"; column six, "number of acres to be taken for rights -861
1283	1283	of-way, district works, etc." The engineer shall also, by and 862
1284	1284	with the advice of other employees and consultants of the 863
1285	1285	district, estimate the cost of the works set out in the proposed 864
1286	1286	plan or plan amendment, including the cost of and the probable 865
1287	1287	expense of organization and administration. A maintenance non-ad 866
1288	1288	valorem assessment recommendation must also be included in each 867
1289	1289	engineer's report. However, the maintenance non-ad valorem 868
1290	1290	assessment may not be considered as part of the costs of 869
1291	1291	installation or construction specified by the proposed plan or 870
1292	1292	plan amendment in de termining whether benefits exceed damages. 871
1293	1293	The report shall be signed by the engineer and filed in the 872
1294	1294	office of the secretary of the district. The secretary of the 873
1295	1295	district, or deputy thereto, shall assist as needed in 874
1296	1296	preparation of the report. 875
1297	1297
1298	1298	HB 1303 2025
1299	1299
1300	1300
1301	1301
1302	1302	CODING: Words stricken are deletions; words underlined are additions.
1303	1303	hb1303-00
1304	1304	Page 36 of 95
1305	1305	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1306	1306
1307	1307
1308	1308
1309	1309	(9) The approval and confirmation of the engineer's report 876
1310	1310	by the board of supervisors establishes the amount and 877
1311	1311	apportionment of non-ad valorem assessments contained therein. 878
1312	1312	The assessments so established are final and conclusive as to 879
1313	1313	all land assessed, unles s within 30 days after approval and 880
1314	1314	confirmation of the engineer's report an action for relief is 881
1315	1315	brought in a court of competent jurisdiction. If the assessment 882
1316	1316	against any land is reduced or abated by the court, the board of 883
1317	1317	supervisors shall cause the e ngineer's report to be amended 884
1318	1318	accordingly. Unless such an action is commenced within the 30 -885
1319	1319	day period, the assessment set forth in the engineer's report is 886
1320	1320	final and nonappealable as to such land. 887
1321	1321	Section 28. Section 298.349, Florida Statutes, is ame nded 888
1322	1322	to read: 889
1323	1323	298.349 Uniform initial acreage non-ad valorem assessment 890
1324	1324	for payment of expenses. —There is levied upon each acre of land 891
1325	1325	within a water control district created on or after July 1, 892
1326	1326	1997, a uniform initial non-ad valorem assessment of $50 per 893
1327	1327	acre for the year in which the district is created, to be used 894
1328	1328	by the district, through its board of supervisors, for the 895
1329	1329	purpose of district administration, paying expenses incurred or 896
1330	1330	to be incurred in making surveys of the lands in the district, 897
1331	1331	assessing benefits and damages, and other expenses necessarily 898
1332	1332	incurred, as estimated or determined by the board of 899
1333	1333	supervisors, before the board collects or receives funds under 900
1334	1334
1335	1335	HB 1303 2025
1336	1336
1337	1337
1338	1338
1339	1339	CODING: Words stricken are deletions; words underlined are additions.
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1342	1342	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1343	1343
1344	1344
1345	1345
1346	1346	the remaining provisions of this chapter. The assessment 901
1347	1347	constitutes a lien upon the lands in the district from the 902
1348	1348	effective date of the special act creating the district and must 903
1349	1349	be collected by the district. If the board of supervisors 904
1350	1350	determines that it is necessary to obtain funds to pay any 905
1351	1351	expenses incurred or to be incurred in organizing the district, 906
1352	1352	or any other expenses relating to the conduct and operation of 907
1353	1353	the district, before a sufficient sum can be obtained by 908
1354	1354	collecting the acreage assessment levied by this section, the 909
1355	1355	board may borrow a sufficient sum of money for an y of those 910
1356	1356	purposes, may issue notes or bonds therefor, and may pledge any 911
1357	1357	and all assessments of the initial acreage assessment levied 912
1358	1358	under the provisions of this section for the repayment thereof. 913
1359	1359	The board of supervisors may issue notes or bonds to any person 914
1360	1360	or persons performing work or services or furnishing anything of 915
1361	1361	value in the organization of the district or for any other 916
1362	1362	expenses necessarily incurred before the receipt of funds 917
1363	1363	arising from assessments or benefits. 918
1364	1364	Section 29. Section 298. 353, Florida Statutes, is amended 919
1365	1365	to read: 920
1366	1366	298.353 Unit development; powers of board of supervisors 921
1367	1367	to designate units of district; financing assessments for each 922
1368	1368	unit.—The board of supervisors of the district may designate 923
1369	1369	areas or parts of the district as separate administrative and 924
1370	1370	financial "units." Units must be created or modified as a part 925
1371	1371
1372	1372	HB 1303 2025
1373	1373
1374	1374
1375	1375
1376	1376	CODING: Words stricken are deletions; words underlined are additions.
1377	1377	hb1303-00
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1379	1379	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1380	1380
1381	1381
1382	1382
1383	1383	of and through the adoption of a water control plan or plan 926
1384	1384	amendment as provided in this chapter. The units into which the 927
1385	1385	district is divided must be given app ropriate numbers or names 928
1386	1386	by the board of supervisors so that the units can be readily 929
1387	1387	identified and distinguished. The board may fix and determine 930
1388	1388	the location, area, and boundaries of the lands to be included 931
1389	1389	in each unit, the type and amount of work re quired in the unit 932
1390	1390	and the order of development, and the method of carrying on the 933
1391	1391	work in each unit. The unit system provided by this section may 934
1392	1392	be conducted, and all the proceedings by this section and this 935
1393	1393	chapter authorized in respect to such unit or units may be 936
1394	1394	carried on and conducted, whenever the board of supervisors 937
1395	1395	finds that it is appropriate. If the board finds that it is 938
1396	1396	advisable to implement the district infrastructure and service 939
1397	1397	plans by units, as authorized by this section, the board sha ll, 940
1398	1398	by resolution duly adopted and entered upon its minutes, declare 941
1399	1399	its purpose to conduct the work accordingly, and shall proceed 942
1400	1400	through the water control plan adoption or amendment process 943
1401	1401	described in s. 298.301 to fix the number, location, boundaries , 944
1402	1402	and description of lands within each unit or units and give them 945
1403	1403	appropriate numbers or names. All provisions of this chapter 946
1404	1404	shall apply within all units, and the enumeration of or 947
1405	1405	reference in this section to specific powers or duties of the 948
1406	1406	supervisors does not limit or restrict the application of any 949
1407	1407	and all of the proceedings and powers in this chapter within all 950
1408	1408
1409	1409	HB 1303 2025
1410	1410
1411	1411
1412	1412
1413	1413	CODING: Words stricken are deletions; words underlined are additions.
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1416	1416	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1417	1417
1418	1418
1419	1419
1420	1420	units. For water control plans applicable to one or more units, 951
1421	1421	but to less than the entire district, the notices to district 952
1422	1422	landowners or municipalities required under s. 298.301 need be 953
1423	1423	provided only to owners of lands within the affected unit or 954
1424	1424	units and municipalities within whose boundaries unit lands are 955
1425	1425	located. All non-ad valorem assessments, levies, taxes, bonds, 956
1426	1426	and other obligations made, levied, assessed, or issued for or 957
1427	1427	in respect to any unit or units constitute a lien and charge 958
1428	1428	solely and only upon the lands in the unit or units, 959
1429	1429	respectively, for the benefit of which the same have been 960
1430	1430	levied, made, or issued, and not upon t he remaining units or 961
1431	1431	lands in the district. However, bonds may be payable from 962
1432	1432	assessments imposed on more than one unit. The board of 963
1433	1433	supervisors may at any time amend the location and description 964
1434	1434	of lands in any unit or units by proceeding in accordance with 965
1435	1435	the provisions of this section for the original creation of the 966
1436	1436	unit or units. If, after the approval of the engineer's report 967
1437	1437	of benefits in any unit or units or the issuance of bonds or 968
1438	1438	other obligations that are payable from taxes or non-ad valorem 969
1439	1439	assessments for benefits levied upon lands within any unit or 970
1440	1440	units, the board of supervisors finds that the infrastructure or 971
1441	1441	service plan for the unit or units is insufficient or inadequate 972
1442	1442	for efficient development, the plan may be amended or changed 973
1443	1443	and the unit or units may be amended or changed as provided in 974
1444	1444	this section, by changing the location and description of lands 975
1445	1445
1446	1446	HB 1303 2025
1447	1447
1448	1448
1449	1449
1450	1450	CODING: Words stricken are deletions; words underlined are additions.
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1453	1453	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1454	1454
1455	1455
1456	1456
1457	1457	in the unit or units, by detaching lands therefrom, or by adding 976
1458	1458	lands thereto pursuant to this chapter. However, a change or 977
1459	1459	amendment to a designated unit is not authorized if it has the 978
1460	1460	effect of impairing a debt or other obligation of the unit or 979
1461	1461	the district. 980
1462	1462	Section 30. Section 298.36, Florida Statutes, is amended 981
1463	1463	to read: 982
1464	1464	298.36 Lands belonging to state assessed; draina ge tax and 983
1465	1465	non-ad valorem assessment record.— 984
1466	1466	(1) The benefits, and all lands in the said district 985
1467	1467	belonging to the state, must shall be assessed to, and the taxes 986
1468	1468	and non-ad valorem assessments thereon must shall be paid by, 987
1469	1469	the state out of funds on ha nd, or which may hereafter be 988
1470	1470	obtained, derived from the sale of lands belonging to the state. 989
1471	1471	This subsection applies provision shall apply to all taxes and 990
1472	1472	non-ad valorem assessments in any district including maintenance 991
1473	1473	and ad valorem taxes, either levi ed under this or any other law, 992
1474	1474	and to taxes and non-ad valorem assessments assessed for 993
1475	1475	preliminary work and expenses, as provided in s. 298.349, as 994
1476	1476	well as to the taxes provided for in this section. 995
1477	1477	(2) The secretary of the board of supervisors, as soo n as 996
1478	1478	the said total tax is levied, and shall, at the expense of the 997
1479	1479	district, shall prepare a list of all taxes and non-ad valorem 998
1480	1480	assessments levied, in the form of a well -bound book, which book 999
1481	1481	must shall be endorsed and named "DRAINAGE TAX AND NON-VALOREM 1000
1482	1482
1483	1483	HB 1303 2025
1484	1484
1485	1485
1486	1486
1487	1487	CODING: Words stricken are deletions; words underlined are additions.
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1490	1490	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1491	1491
1492	1492
1493	1493
1494	1494	ASSESSMENT RECORD OF .... WATER CONTROL DISTRICT .... COUNTY, 1001
1495	1495	FLORIDA," which endorsement must shall be printed or written at 1002
1496	1496	the top of each page in such said book, and must shall be signed 1003
1497	1497	and certified by the president and secretary of the board of 1004
1498	1498	supervisors, attested by the seal of the district . Such book 1005
1499	1499	becomes , and the same shall thereafter become a permanent 1006
1500	1500	record in the office of the said secretary. 1007
1501	1501	Section 31. Section 298.365, Florida Statutes, is amended 1008
1502	1502	to read: 1009
1503	1503	298.365 Collection of annual installment tax and non-ad 1010
1504	1504	valorem assessments; lien.—Annual installment taxes and non-ad 1011
1505	1505	valorem assessments levied under s. 298.36 are shall become due 1012
1506	1506	and must be collected during each year at the same time that 1013
1507	1507	county taxes are due and collected, and the said annual 1014
1508	1508	installment and levy must shall be evidenced to and certified by 1015
1509	1509	the board of supervisors not later than June 1 of each year to 1016
1510	1510	the property appraisers of counties in which lands of the 1017
1511	1511	district are situated. Such taxes and non-ad valorem assessments 1018
1512	1512	must Said tax shall be extended by the county property 1019
1513	1513	appraisers on the county tax rolls and must shall be collected 1020
1514	1514	by the tax collectors in the same manner and time as county 1021
1515	1515	taxes and the proceeds thereof paid to the said district. Such 1022
1516	1516	taxes and non-ad valorem assessments are liens Said tax shall be 1023
1517	1517	a lien until paid on the property against which assessed and 1024
1518	1518	enforceable in like manner as county taxes. 1025
1519	1519
1520	1520	HB 1303 2025
1521	1521
1522	1522
1523	1523
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1527	1527	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1528	1528
1529	1529
1530	1530
1531	1531	Section 32. Section 298.366, Florida Statutes, is amended 1026
1532	1532	to read: 1027
1533	1533	298.366 Delinquent taxes and non-ad valorem assessments ; 1028
1534	1534	penalties.—All taxes and non-ad valorem assessments provided for 1029
1535	1535	in this chapter are subject to becoming shall be and become 1030
1536	1536	delinquent and bearing bear penalties on the amount of the said 1031
1537	1537	taxes and assessments in the same manner as county taxes. 1032
1538	1538	Section 33. Section 298.41, Florida Statutes, is amended 1033
1539	1539	to read: 1034
1540	1540	298.41 Taxes, non-ad valorem assessments, and costs a lien 1035
1541	1541	on land against which taxes levied; subdistricts. — 1036
1542	1542	(1) All drainage taxes and non-ad valorem assessments 1037
1543	1543	provided for in this chapter, together with all penalties for 1038
1544	1544	default in payment of the same, all costs in collecting the 1039
1545	1545	same, including a reasonable attorney fees attorney's fee fixed 1040
1546	1546	by the court and taxed as co sts in the action brought to enforce 1041
1547	1547	payment, shall, from the date of assessment thereof until paid, 1042
1548	1548	constitute a lien of equal dignity with the liens for state and 1043
1549	1549	county taxes, and other taxes of equal dignity with state and 1044
1550	1550	county taxes, upon all the la nds against which such taxes shall 1045
1551	1551	be levied as is provided in this chapter. 1046
1552	1552	(2) If any district , organized or established under the 1047
1553	1553	provisions of this chapter is, shall be within the boundaries of 1048
1554	1554	a district theretofore established under the laws of this state, 1049
1555	1555	the district last organized and established is shall be 1050
1556	1556
1557	1557	HB 1303 2025
1558	1558
1559	1559
1560	1560
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1564	1564	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1565	1565
1566	1566
1567	1567
1568	1568	designated as a subdistrict, and the lien for taxes assessed or 1051
1569	1569	levied for the purpose of such subdistrict, with the penalties 1052
1570	1570	for default in the payment the reof and all costs incurred, is 1053
1571	1571	shall be a lien of equal dignity with the lien for drainage 1054
1572	1572	taxes assessed or levied for the district first established. A 1055
1573	1573	sale of any of the lands within a district for state and county 1056
1574	1574	or other taxes may shall not operate to relieve or release the 1057
1575	1575	lands so sold from the lien for subsequent installments of 1058
1576	1576	drainage taxes, which lien may be enforced as against such lands 1059
1577	1577	as though no such sale thereof had been made. 1060
1578	1578	Section 34. Section 298.465, Florida Statutes, is amende d 1061
1579	1579	to read: 1062
1580	1580	298.465 District taxes and non-ad valorem assessments ; 1063
1581	1581	delinquent; discounts. —The collection and enforcement of all 1064
1582	1582	taxes and non-ad valorem assessments levied by the said district 1065
1583	1583	must shall be at the same time and in like manner as county 1066
1584	1584	taxes, and the provisions of the Florida Statutes relating to 1067
1585	1585	the sale of lands for unpaid and delinquent county taxes, the 1068
1586	1586	issuance, sale, and delivery of tax certificates for such unpaid 1069
1587	1587	and delinquent county taxes, the redemption thereof, the 1070
1588	1588	issuance to individuals of tax deeds based thereon, and all 1071
1589	1589	other procedures in connection therewith are shall be applicable 1072
1590	1590	to the said district and the delinquent and unpaid taxes and 1073
1591	1591	non-ad valorem assessments of the said district to the same 1074
1592	1592	extent as if the said statutory provisions were expressly set 1075
1593	1593
1594	1594	HB 1303 2025
1595	1595
1596	1596
1597	1597
1598	1598	CODING: Words stricken are deletions; words underlined are additions.
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1601	1601	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1602	1602
1603	1603
1604	1604
1605	1605	forth in this chapter. All taxes and non-ad valorem assessments 1076
1606	1606	are shall be subject to the same discounts as county taxes. 1077
1607	1607	Section 35. Section 298.49, Florida Statutes, is amended 1078
1608	1608	to read: 1079
1609	1609	298.49 Interest upon matured bonds.—All bonds and coupons 1080
1610	1610	not paid at maturity shall bear interest at the rate of 6 1081
1611	1611	percent per annum from maturity until paid, or until sufficient 1082
1612	1612	funds have been deposited at the place of payment, and the said 1083
1613	1613	interest must shall be appropriated by the board of supervisors 1084
1614	1614	out of the penalties and interest collected on delinquent taxes , 1085
1615	1615	non-ad valorem assessments, or any other available funds of the 1086
1616	1616	district. Any expense incurred in paying the said bonds and 1087
1617	1617	interest thereon, and a reasonable compensation to the bank or 1088
1618	1618	trust company for paying same, must shall be paid out of other 1089
1619	1619	funds in the hands of the treasurer and collected for the 1090
1620	1620	purpose of meeting the expenses of administration. 1091
1621	1621	Section 36. Section 298.50, Florida Statutes, is ame nded 1092
1622	1622	to read: 1093
1623	1623	298.50 Levy of tax or non-ad valorem assessments to pay 1094
1624	1624	bonds, sinking fund. — 1095
1625	1625	(1) The board of supervisors in making the annual tax or 1096
1626	1626	non-ad valorem assessment levy, as provided in this chapter , 1097
1627	1627	shall take into account the maturing bonds and interest on all 1098
1628	1628	bonds, and make provisions in advance for the payment thereof. 1099
1629	1629	In case the proceeds of the original tax or non-ad valorem 1100
1630	1630
1631	1631	HB 1303 2025
1632	1632
1633	1633
1634	1634
1635	1635	CODING: Words stricken are deletions; words underlined are additions.
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1638	1638	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1639	1639
1640	1640
1641	1641
1642	1642	assessment levy made under the provisions of s. 298.36 are not 1101
1643	1643	sufficient to pay the principal and interest on all bonds 1102
1644	1644	issued, then the board of supervisors shall make such additional 1103
1645	1645	levies upon the benefits assessed as are necessary for this 1104
1646	1646	purpose, and under no circumstances may shall any tax or non-ad 1105
1647	1647	valorem assessment levies be made that will in any manner or to 1106
1648	1648	any extent impair the security of the said bonds or the fund 1107
1649	1649	available for the payment of the principal and interest of the 1108
1650	1650	same. 1109
1651	1651	(2) A sufficient amount of the drainage tax or non-ad 1110
1652	1652	valorem assessment mus t shall be appropriated by the board of 1111
1653	1653	supervisors for the purpose of paying the principal and interest 1112
1654	1654	of the said bonds and must the same shall, when collected, be 1113
1655	1655	preserved in a separate fund for that purpose and no other. If 1114
1656	1656	the Should said drainage tax or non-ad valorem assessment is 1115
1657	1657	prove insufficient for the payment of any bonds issued 1116
1658	1658	subsequent to June 1, 1927, additional taxes apportioned to the 1117
1659	1659	amounts of the said drainage tax or non-ad valorem assessment 1118
1660	1660	may be levied in such amounts as may be necessary for such 1119
1661	1661	purposes. 1120
1662	1662	Section 37. Subsections (3) through (6) of section 298.52, 1121
1663	1663	Florida Statutes, are amended to read: 1122
1664	1664	298.52 Refunding and extending bonds. — 1123
1665	1665	(3) Any landowner may, shall have the right at any time 1124
1666	1666	within 30 days after the a doption of the resolution providing 1125
1667	1667
1668	1668	HB 1303 2025
1669	1669
1670	1670
1671	1671
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1675	1675	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1676	1676
1677	1677
1678	1678
1679	1679	for the issuance of the refunding bonds, to pay the full amount 1126
1680	1680	of uncollected principal or assessment chargeable to his or her 1127
1681	1681	land for the payment of the bonds proposed to be refunded, and 1128
1682	1682	his or her lands must shall thereby be released from any tax or 1129
1683	1683	non-ad valorem assessment for the payment of the said bonds. The 1130
1684	1684	landowner's land remains shall remain liable, subject to the 1131
1685	1685	limitations prescribed in the law under which the original bonds 1132
1686	1686	were issued and the original o r revised benefits assessed 1133
1687	1687	against the said land, for any additional tax or non-ad valorem 1134
1688	1688	assessment that which may be required to pay the said bonds by 1135
1689	1689	reason of other lands in the district not paying the tax or non-1136
1690	1690	ad valorem assessment. 1137
1691	1691	(4) Unless and until refunding bonds shall have been 1138
1692	1692	authorized and issued, the governing board shall continue the 1139
1693	1693	levy of annual taxes or non-ad valorem assessments sufficient to 1140
1694	1694	pay the outstanding bonds and interest thereon as they fall due. 1141
1695	1695	When any bonds of such district are refunded pursuant to this 1142
1696	1696	section the authority hereby conferred , the collection of 1143
1697	1697	corresponding installments of tax or non-ad valorem assessment 1144
1698	1698	must shall likewise be deferred. The governing board shall make 1145
1699	1699	proper provision for the payment of the principal and interest 1146
1700	1700	of the said refunding bonds in like manner as was required in 1147
1701	1701	the case of the issuance of original bonds by the law under 1148
1702	1702	which such district is or may have been incorporated; and the 1149
1703	1703	holders of such refunding bonds shall have the same rights as 1150
1704	1704
1705	1705	HB 1303 2025
1706	1706
1707	1707
1708	1708
1709	1709	CODING: Words stricken are deletions; words underlined are additions.
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1712	1712	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1713	1713
1714	1714
1715	1715
1716	1716	those are given the holders of bonds under the law under which 1151
1717	1717	such district is or may have been incorporated. 1152
1718	1718	(5) Any landowner failing to avail h imself or herself of 1153
1719	1719	the privilege conferred by this section of paying in full the 1154
1720	1720	unpaid principal tax or non-ad valorem assessment against his or 1155
1721	1721	her land may shall not be heard to complain by reason of 1156
1722	1722	additional interest to be collected from his or her lands by 1157
1723	1723	reason of the extension of the bonds. 1158
1724	1724	(6) Taxes or non-ad valorem assessments levied for the 1159
1725	1725	payment of refunding bonds and the interest thereon must shall 1160
1726	1726	be secured by the same lien as other taxes of such district 1161
1727	1727	levied for the payment of th e original bonds, and the additional 1162
1728	1728	interest that which will accrue on account of such refunding 1163
1729	1729	bonds must shall be included and added to the original drainage 1164
1730	1730	tax and must shall be secured by the same lien; but the interest 1165
1731	1731	to accrue may shall not be considered as a part of the cost of 1166
1732	1732	construction in determining whether the tax exceeds the benefits 1167
1733	1733	assessed. 1168
1734	1734	Section 38. Section 298.54, Florida Statutes, is amended 1169
1735	1735	to read: 1170
1736	1736	298.54 Maintenance non-ad valorem assessment tax.—To 1171
1737	1737	maintain and preserve the ditches, drains, or other improvements 1172
1738	1738	made pursuant to this chapter and to repair and restore the 1173
1739	1739	same, when needed, and for the purpose of defraying the current 1174
1740	1740	expenses of the district, including any sum which may be 1175
1741	1741
1742	1742	HB 1303 2025
1743	1743
1744	1744
1745	1745
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1749	1749	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1750	1750
1751	1751
1752	1752
1753	1753	required to pay state and county taxes on any lands which may 1176
1754	1754	have been purchased and which are held by the district under the 1177
1755	1755	provisions of this chapter, the board of supervisors may, upon 1178
1756	1756	the completion of such the said improvements, in whole or in 1179
1757	1757	part as may be certified to the board by the chief engineer, 1180
1758	1758	levy annually a non-ad valorem assessment a tax upon each tract 1181
1759	1759	or parcel of land within the district, to be known as a 1182
1760	1760	"maintenance non-ad valorem assessment tax." Such Said 1183
1761	1761	maintenance non-ad valorem assessment must tax shall be 1184
1762	1762	apportioned upon the basis of the net assessments of benefits 1185
1763	1763	assessed as accruing from original construction, shall be 1186
1764	1764	evidenced to and certified by the board of supervisors not later 1187
1765	1765	than June 1 of each year to the property appraisers of counties 1188
1766	1766	in which lands of the district are situated, and shall be 1189
1767	1767	extended by the county property appraisers on the county tax 1190
1768	1768	rolls and collected by the tax collectors in the same manner and 1191
1769	1769	time as county taxes, and the proceeds therefrom must shall be 1192
1770	1770	paid to the said district. The non-ad valorem assessment is Said 1193
1771	1771	tax shall be a lien until paid on the property against which 1194
1772	1772	assessed and enforceable in like manner as county taxes. 1195
1773	1773	Section 39. Section 298.56, Florida Statutes, is amended 1196
1774	1774	to read: 1197
1775	1775	298.56 Bonds issued secured by lien on lands benefited; 1198
1776	1776	assessment and collection of taxes and non-ad valorem 1199
1777	1777	assessments may be enforced.—All bonds issued by any board of 1200
1778	1778
1779	1779	HB 1303 2025
1780	1780
1781	1781
1782	1782
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1786	1786	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1787	1787
1788	1788
1789	1789
1790	1790	supervisors under the provisions of this chapter must shall be 1201
1791	1791	secured by a lien on all lands and oth er property benefited in 1202
1792	1792	the district, and the board of supervisors shall ensure see to 1203
1793	1793	it that a tax or non-ad valorem assessment is levied annually 1204
1794	1794	and collected under the provisions of this chapter, so long as 1205
1795	1795	it may be necessary to pay any bond issued or obligation 1206
1796	1796	contracted under its authority; and the making of the tax or 1207
1797	1797	said assessment and collection may be enforced by mandamus. 1208
1798	1798	Section 40. Section 298.71, Florida Statutes, is amended 1209
1799	1799	to read: 1210
1800	1800	298.71 Department may issue notes; suit by holder ; 1211
1801	1801	judgment.—The Department of Environmental Protection may issue 1212
1802	1802	its promissory note or notes, or other written obligations, or 1213
1803	1803	evidence of indebtedness, for the repayment of such loans at 1214
1804	1804	such times and upon such terms and at such rates of interest as 1215
1805	1805	the said department may deem advisable; and if upon the maturity 1216
1806	1806	of such promissory notes, or written obligations, or other 1217
1807	1807	evidences of indebtedness, the same are not redeemed or paid, 1218
1808	1808	the said department may be sued by the holder or holders 1219
1809	1809	thereof, and any judgment obtained thereon must shall be 1220
1810	1810	satisfied out of the proceeds of the drainage tax or non-ad 1221
1811	1811	valorem assessment provided by law to be assessed on the lands 1222
1812	1812	embraced in the district. 1223
1813	1813	Section 41. Section 298.72, Florida Statutes, is amended 1224
1814	1814	to read: 1225
1815	1815
1816	1816	HB 1303 2025
1817	1817
1818	1818
1819	1819
1820	1820	CODING: Words stricken are deletions; words underlined are additions.
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1823	1823	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1824	1824
1825	1825
1826	1826
1827	1827	298.72 Department may use proceeds of drainage tax or non-1226
1828	1828	ad valorem assessment to pay loans.—Any drainage tax or non-ad 1227
1829	1829	valorem assessment provided by law to be assessed on the lands 1228
1830	1830	embraced in the district must shall be available, and be used by 1229
1831	1831	the Department of Environmental Protection for the repayment of 1230
1832	1832	any loan or loans obtained by the said department under the 1231
1833	1833	provisions of this chapter. 1232
1834	1834	Section 42. Subsection (1) of section 298.76, Florida 1233
1835	1835	Statutes, is amended to read: 1234
1836	1836	298.76 Special or local legislation; effect. — 1235
1837	1837	(1) This chapter is amended to provide that, pursuant to 1236
1838	1838	the authority granted the Legislature in s. 11(a)(21), Art. III 1237
1839	1839	of the State Constitution, there may not shall be a no special 1238
1840	1840	law or general law of local application granting additional 1239
1841	1841	authority, powers, rights, or privileges to any water control 1240
1842	1842	district formed pursuant to this chapter. However, this 1241
1843	1843	subsection may shall not prohibit any of the following special 1242
1844	1844	or local legislation that which: 1243
1845	1845	(a) Amends an existing special act which provides for the 1244
1846	1846	levy of an annual maintenance tax or non-ad valorem assessment 1245
1847	1847	of a district.; 1246
1848	1848	(b) Extends the corporate life of a district .; 1247
1849	1849	(c) Consolidates adjacent districts .; or 1248
1850	1850	(d) Authorizes the const ruction or maintenance of roads 1249
1851	1851	for agricultural purposes as outlined in this chapter. 1250
1852	1852
1853	1853	HB 1303 2025
1854	1854
1855	1855
1856	1856
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1860	1860	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1861	1861
1862	1862
1863	1863
1864	1864	Section 43. Section 298.77, Florida Statutes, is amended 1251
1865	1865	to read: 1252
1866	1866	298.77 Readjustment of assessments; procedure, notice, 1253
1867	1867	hearings.— 1254
1868	1868	(1) Whenever the owners of 25 percent or more of the 1255
1869	1869	acreage of the land of any district situated wholly in a single 1256
1870	1870	county existing under the general drainage laws of this state, 1257
1871	1871	now this chapter, joined by the holders of not less than 95 1258
1872	1872	percent of the indebtedness outstanding again st that district, 1259
1873	1873	shall file a petition with the board of supervisors, stating 1260
1874	1874	that there has been a material change in the value of the 1261
1875	1875	property in the district since the last previous assessment of 1262
1876	1876	benefits, contributed to by the drainage system; that a 1263
1877	1877	relatively large portion or portions of the district have become 1264
1878	1878	nontaxable for the purpose of paying the indebtedness of such 1265
1879	1879	district; that a named person, corporation, or agency has 1266
1880	1880	purchased the obligations of the district at a discount and 1267
1881	1881	under circumstances whereby the district is expected to pay in 1268
1882	1882	discharge of its obligations a sum greatly less than the par 1269
1883	1883	value of such obligations; that improvements within the district 1270
1884	1884	made possible or practicable by the drainage effected have been 1271
1885	1885	such as to enhance values in a portion or portions thereof more 1272
1886	1886	than in other portions of the district; and that developments in 1273
1887	1887	all parts of the district are believed to have been retarded by 1274
1888	1888	the inability of property owners to pay non-ad valorem 1275
1889	1889
1890	1890	HB 1303 2025
1891	1891
1892	1892
1893	1893
1894	1894	CODING: Words stricken are deletions; words underlined are additions.
1895	1895	hb1303-00
1896	1896	Page 52 of 95
1897	1897	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1898	1898
1899	1899
1900	1900
1901	1901	assessments and discha rge individual properties from the lien of 1276
1902	1902	the drainage tax or non-ad valorem assessment ; and praying for 1277
1903	1903	readjustment of the assessment of benefits for the purpose of 1278
1904	1904	making a more equitable basis for the levy of taxes or non-ad 1279
1905	1905	valorem assessments to pay the indebtedness of such district and 1280
1906	1906	to maintain its drainage system, the board of supervisors shall 1281
1907	1907	give notice of the filing and hearing of the petition in the 1282
1908	1908	manner and for the time provided for in s. 298.301. 1283
1909	1909	(2) Such notice may be in the followin g form: 1284
1910	1910	1285
1911	1911	NOTICE IS HEREBY GIVEN to all persons interested in the 1286
1912	1912	lands included within the .... Water Control District that a 1287
1913	1913	petition has been filed with the district, praying for a 1288
1914	1914	readjustment of the assessment of benefits for the purpose of 1289
1915	1915	making a more equitable basis for the levy of taxes or non-ad 1290
1916	1916	valorem assessments against the various pieces and parcels of 1291
1917	1917	land in the said district to pay its indebtedness and maintain 1292
1918	1918	its drainage system, and that the said petition will be heard by 1293
1919	1919	the board of supervisors on the .... day of ...., ...(year).... 1294
1920	1920	Dated ...., ...(year).... 1295
1921	1921	...(Secretary of District)... 1296
1922	1922	.... County 1297
1923	1923	1298
1924	1924	(3) Any interested person may file an answer to the 1299
1925	1925	petition before the return day and, if so, must shall be duly 1300
1926	1926
1927	1927	HB 1303 2025
1928	1928
1929	1929
1930	1930
1931	1931	CODING: Words stricken are deletions; words underlined are additions.
1932	1932	hb1303-00
1933	1933	Page 53 of 95
1934	1934	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1935	1935
1936	1936
1937	1937
1938	1938	heard, but, if not, the cause must shall proceed ex parte. Upon 1301
1939	1939	the hearing of the petition, if the board finds shall find that 1302
1940	1940	there has been a material change in the values of the lands in 1303
1941	1941	the district since the last previous assessment of benefits, 1304
1942	1942	contributed to by the drainage system, and that the other 1305
1943	1943	material allegations of the petition herein required to be set 1306
1944	1944	forth are substantially true, the board of supervisors shall 1307
1945	1945	order that there be made a readjustment of the assessment of 1308
1946	1946	benefits for the purpose of providing a basis upon which to levy 1309
1947	1947	further and future taxes or non-ad valorem assessments for the 1310
1948	1948	payment of the obligations of, and maintaining the drainage 1311
1949	1949	system in, the district, and shall order the engineer's report 1312
1950	1950	to be revised accordin gly. Thereupon, the board of supervisors 1313
1951	1951	shall proceed pursuant to s. 298.301 to make such readjustment 1314
1952	1952	of assessment of benefits to each piece or parcel of land which 1315
1953	1953	has accrued or will accrue as a result of the drainage system. 1316
1954	1954	Provided, in making the r eadjustment of the assessment of 1317
1955	1955	benefits, the board of supervisors may shall not increase the 1318
1956	1956	existing non-ad valorem assessment, or unpaid portion thereof, 1319
1957	1957	on any piece or parcel of land; provided, further, that after 1320
1958	1958	the making of such readjustment, the limitation of 10 percent of 1321
1959	1959	the annual maintenance tax or non-ad valorem assessment which 1322
1960	1960	may be levied applies shall apply to the amount of benefits as 1323
1961	1961	readjusted. 1324
1962	1962	Section 44. Section 298.78, Florida Statutes, is amended 1325
1963	1963
1964	1964	HB 1303 2025
1965	1965
1966	1966
1967	1967
1968	1968	CODING: Words stricken are deletions; words underlined are additions.
1969	1969	hb1303-00
1970	1970	Page 54 of 95
1971	1971	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1972	1972
1973	1973
1974	1974
1975	1975	to read: 1326
1976	1976	298.78 Lien; release.—Any landowner may, shall have right 1327
1977	1977	at any time within 90 days after the date of a lien release said 1328
1978	1978	decree, or at any time thereafter with consent of holders of not 1329
1979	1979	less than 95 percent of bonds, to obtain a full release of his 1330
1980	1980	or her lands from the l ien and liability of the non-ad valorem 1331
1981	1981	assessment by the payment of an amount to be stated in the 1332
1982	1982	decree, which shall include the proportionate amount of the 1333
1983	1983	indebtedness chargeable against the said piece or parcel of 1334
1984	1984	land, together with an additional amo unt estimated to be 1335
1985	1985	required to pay the bonds by reason of the failure of other 1336
1986	1986	pieces or parcels to pay the indebtedness so charged against 1337
1987	1987	them, the said amounts to be approved by holders of not less 1338
1988	1988	than 95 percent of bonds. 1339
1989	1989	Section 45. Subsection (1) of section 373.0697, Florida 1340
1990	1990	Statutes, is amended to read: 1341
1991	1991	373.0697 Basin taxes. —The respective basins may, pursuant 1342
1992	1992	to s. 9(b), Art. VII of the State Constitution, by resolution 1343
1993	1993	request the governing board of the district to levy ad valorem 1344
1994	1994	taxes within such basin. Upon receipt of such request, a basin 1345
1995	1995	tax levy shall be made by the governing board of the district to 1346
1996	1996	finance basin functions enumerated in s. 373.0695, 1347
1997	1997	notwithstanding the provisions of any other general or special 1348
1998	1998	law to the contrary, a nd subject to the provisions of s. 1349
1999	1999	373.503(3). 1350
2000	2000
2001	2001	HB 1303 2025
2002	2002
2003	2003
2004	2004
2005	2005	CODING: Words stricken are deletions; words underlined are additions.
2006	2006	hb1303-00
2007	2007	Page 55 of 95
2008	2008	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2009	2009
2010	2010
2011	2011
2012	2012	(1) The amount of money to be raised by the said tax levy 1351
2013	2013	must shall be determined by the adoption of an annual budget by 1352
2014	2014	the district board of governors, and the average millage for the 1353
2015	2015	basin must shall be that amount required to raise the amount 1354
2016	2016	called for by the annual budget when applied to the total 1355
2017	2017	taxable value assessment of the basin as determined for county 1356
2018	2018	taxing purposes. However, no such tax may not shall be levied 1357
2019	2019	within the basin unless and until the annual budget and required 1358
2020	2020	tax levy shall have been approved by formal action of the basin 1359
2021	2021	board, and a no county in the district may not shall be taxed 1360
2022	2022	under this provision at a rate to exceed 1 mill. 1361
2023	2023	Section 46. Paragraph (c) of subsection (12) of section 1362
2024	2024	112.312, Florida Statutes, is amended to read: 1363
2025	2025	112.312 Definitions. —As used in this part and for purposes 1364
2026	2026	of the provisions of s. 8, Art. II of the State Constitution, 1365
2027	2027	unless the context otherwise requires: 1366
2028	2028	(12) 1367
2029	2029	(c) For the purposes of par agraph (a), "intangible 1368
2030	2030	personal property" means property as defined in s. 1369
2031	2031	192.001(18)(b) s. 192.001(11)(b). 1370
2032	2032	Section 47. Paragraph (d) of subsection (4) of section 1371
2033	2033	119.071, Florida Statutes, is amended to read: 1372
2034	2034	119.071 General exemptions from inspect ion or copying of 1373
2035	2035	public records.— 1374
2036	2036	(4) AGENCY PERSONNEL INFORMATION. — 1375
2037	2037
2038	2038	HB 1303 2025
2039	2039
2040	2040
2041	2041
2042	2042	CODING: Words stricken are deletions; words underlined are additions.
2043	2043	hb1303-00
2044	2044	Page 56 of 95
2045	2045	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2046	2046
2047	2047
2048	2048
2049	2049	(d)1. For purposes of this paragraph, the term: 1376
2050	2050	a. "Home addresses" means the dwelling location at which 1377
2051	2051	an individual resides and includes the physical address, mailing 1378
2052	2052	address, street address, parcel identification number, plot 1379
2053	2053	identification number, legal property description, neighborhood 1380
2054	2054	name and lot number, GPS coordinates, and any other descriptive 1381
2055	2055	property information that may reveal the home address. 1382
2056	2056	b. "Judicial assistan t" means a court employee assigned to 1383
2057	2057	the following class codes: 8140, 8150, 8310, and 8320. 1384
2058	2058	c. "Telephone numbers" includes home telephone numbers, 1385
2059	2059	personal cellular telephone numbers, personal pager telephone 1386
2060	2060	numbers, and telephone numbers associated w ith personal 1387
2061	2061	communications devices. 1388
2062	2062	2.a. The home addresses, telephone numbers, dates of 1389
2063	2063	birth, and photographs of active or former sworn law enforcement 1390
2064	2064	personnel or of active or former civilian personnel employed by 1391
2065	2065	a law enforcement agency, including correctional and 1392
2066	2066	correctional probation officers, personnel of the Department of 1393
2067	2067	Children and Families whose duties include the investigation of 1394
2068	2068	abuse, neglect, exploitation, fraud, theft, or other criminal 1395
2069	2069	activities, personnel of the Department of Healt h whose duties 1396
2070	2070	are to support the investigation of child abuse or neglect, and 1397
2071	2071	personnel of the Department of Revenue or local governments 1398
2072	2072	whose responsibilities include revenue collection and 1399
2073	2073	enforcement or child support enforcement; the names, home 1400
2074	2074
2075	2075	HB 1303 2025
2076	2076
2077	2077
2078	2078
2079	2079	CODING: Words stricken are deletions; words underlined are additions.
2080	2080	hb1303-00
2081	2081	Page 57 of 95
2082	2082	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2083	2083
2084	2084
2085	2085
2086	2086	addresses, telephone numbers, photographs, dates of birth, and 1401
2087	2087	places of employment of the spouses and children of such 1402
2088	2088	personnel; and the names and locations of schools and day care 1403
2089	2089	facilities attended by the children of such personnel are exempt 1404
2090	2090	from s. 119.07(1) and s. 24(a), Art. I of the State 1405
2091	2091	Constitution. 1406
2092	2092	b. The home addresses, telephone numbers, dates of birth, 1407
2093	2093	and photographs of current or former nonsworn investigative 1408
2094	2094	personnel of the Department of Financial Services whose duties 1409
2095	2095	include the investig ation of fraud, theft, workers' compensation 1410
2096	2096	coverage requirements and compliance, other related criminal 1411
2097	2097	activities, or state regulatory requirement violations; the 1412
2098	2098	names, home addresses, telephone numbers, dates of birth, and 1413
2099	2099	places of employment of the spouses and children of such 1414
2100	2100	personnel; and the names and locations of schools and day care 1415
2101	2101	facilities attended by the children of such personnel are exempt 1416
2102	2102	from s. 119.07(1) and s. 24(a), Art. I of the State 1417
2103	2103	Constitution. 1418
2104	2104	c. The home addresses, telephon e numbers, dates of birth, 1419
2105	2105	and photographs of current or former nonsworn investigative 1420
2106	2106	personnel of the Office of Financial Regulation's Bureau of 1421
2107	2107	Financial Investigations whose duties include the investigation 1422
2108	2108	of fraud, theft, other related criminal activ ities, or state 1423
2109	2109	regulatory requirement violations; the names, home addresses, 1424
2110	2110	telephone numbers, dates of birth, and places of employment of 1425
2111	2111
2112	2112	HB 1303 2025
2113	2113
2114	2114
2115	2115
2116	2116	CODING: Words stricken are deletions; words underlined are additions.
2117	2117	hb1303-00
2118	2118	Page 58 of 95
2119	2119	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2120	2120
2121	2121
2122	2122
2123	2123	the spouses and children of such personnel; and the names and 1426
2124	2124	locations of schools and day care facilities attended by the 1427
2125	2125	children of such personnel are exempt from s. 119.07(1) and s. 1428
2126	2126	24(a), Art. I of the State Constitution. 1429
2127	2127	d. The home addresses, telephone numbers, dates of birth, 1430
2128	2128	and photographs of current or former firefighters certified in 1431
2129	2129	compliance with s. 63 3.408; the names, home addresses, telephone 1432
2130	2130	numbers, photographs, dates of birth, and places of employment 1433
2131	2131	of the spouses and children of such firefighters; and the names 1434
2132	2132	and locations of schools and day care facilities attended by the 1435
2133	2133	children of such fir efighters are exempt from s. 119.07(1) and 1436
2134	2134	s. 24(a), Art. I of the State Constitution. 1437
2135	2135	e. The home addresses, dates of birth, and telephone 1438
2136	2136	numbers of current or former justices of the Supreme Court, 1439
2137	2137	district court of appeal judges, circuit court judges, and 1440
2138	2138	county court judges and current judicial assistants; the names, 1441
2139	2139	home addresses, telephone numbers, dates of birth, and places of 1442
2140	2140	employment of the spouses and children of current or former 1443
2141	2141	justices and judges and current judicial assistants; and the 1444
2142	2142	names and locations of schools and day care facilities attended 1445
2143	2143	by the children of current or former justices and judges and 1446
2144	2144	current judicial assistants are exempt from s. 119.07(1) and s. 1447
2145	2145	24(a), Art. I of the State Constitution. This sub -subparagraph 1448
2146	2146	is subject to the Open Government Sunset Review Act in 1449
2147	2147	accordance with s. 119.15 and shall stand repealed on October 2, 1450
2148	2148
2149	2149	HB 1303 2025
2150	2150
2151	2151
2152	2152
2153	2153	CODING: Words stricken are deletions; words underlined are additions.
2154	2154	hb1303-00
2155	2155	Page 59 of 95
2156	2156	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2157	2157
2158	2158
2159	2159
2160	2160	2028, unless reviewed and saved from repeal through reenactment 1451
2161	2161	by the Legislature. 1452
2162	2162	f. The home addresses, telephone numbers, dates of birt h, 1453
2163	2163	and photographs of current or former state attorneys, assistant 1454
2164	2164	state attorneys, statewide prosecutors, or assistant statewide 1455
2165	2165	prosecutors; the names, home addresses, telephone numbers, 1456
2166	2166	photographs, dates of birth, and places of employment of the 1457
2167	2167	spouses and children of current or former state attorneys, 1458
2168	2168	assistant state attorneys, statewide prosecutors, or assistant 1459
2169	2169	statewide prosecutors; and the names and locations of schools 1460
2170	2170	and day care facilities attended by the children of current or 1461
2171	2171	former state attorneys, assistant state attorneys, statewide 1462
2172	2172	prosecutors, or assistant statewide prosecutors are exempt from 1463
2173	2173	s. 119.07(1) and s. 24(a), Art. I of the State Constitution. 1464
2174	2174	g. The home addresses, dates of birth, and telephone 1465
2175	2175	numbers of general magistrates , special magistrates, judges of 1466
2176	2176	compensation claims, administrative law judges of the Division 1467
2177	2177	of Administrative Hearings, and child support enforcement 1468
2178	2178	hearing officers; the names, home addresses, telephone numbers, 1469
2179	2179	dates of birth, and places of employme nt of the spouses and 1470
2180	2180	children of general magistrates, special magistrates, judges of 1471
2181	2181	compensation claims, administrative law judges of the Division 1472
2182	2182	of Administrative Hearings, and child support enforcement 1473
2183	2183	hearing officers; and the names and locations of schools and day 1474
2184	2184	care facilities attended by the children of general magistrates, 1475
2185	2185
2186	2186	HB 1303 2025
2187	2187
2188	2188
2189	2189
2190	2190	CODING: Words stricken are deletions; words underlined are additions.
2191	2191	hb1303-00
2192	2192	Page 60 of 95
2193	2193	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2194	2194
2195	2195
2196	2196
2197	2197	special magistrates, judges of compensation claims, 1476
2198	2198	administrative law judges of the Division of Administrative 1477
2199	2199	Hearings, and child support enforcement hearing officers are 1478
2200	2200	exempt from s. 119.07(1) and s. 24(a), Art. I of the State 1479
2201	2201	Constitution. 1480
2202	2202	h. The home addresses, telephone numbers, dates of birth, 1481
2203	2203	and photographs of current or former human resource, labor 1482
2204	2204	relations, or employee relations directors, assistant directors, 1483
2205	2205	managers, or assistant managers of any local government agency 1484
2206	2206	or water management district whose duties include hiring and 1485
2207	2207	firing employees, labor contract negotiation, administration, or 1486
2208	2208	other personnel-related duties; the names, home addresses, 1487
2209	2209	telephone numbers, dates of birth, and places of employment of 1488
2210	2210	the spouses and children of such personnel; and the names and 1489
2211	2211	locations of schools and day care facilities attended by the 1490
2212	2212	children of such personnel are exempt from s. 119.07(1) and s. 1491
2213	2213	24(a), Art. I of the State Constitution. 1492
2214	2214	i. The home addresses, telephone numbers, dates of birth, 1493
2215	2215	and photographs of current or former code enforcement officers; 1494
2216	2216	the names, home addresses, telephone numbers, dates of birth, 1495
2217	2217	and places of employment of the spouses and c hildren of such 1496
2218	2218	personnel; and the names and locations of schools and day care 1497
2219	2219	facilities attended by the children of such personnel are exempt 1498
2220	2220	from s. 119.07(1) and s. 24(a), Art. I of the State 1499
2221	2221	Constitution. 1500
2222	2222
2223	2223	HB 1303 2025
2224	2224
2225	2225
2226	2226
2227	2227	CODING: Words stricken are deletions; words underlined are additions.
2228	2228	hb1303-00
2229	2229	Page 61 of 95
2230	2230	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2231	2231
2232	2232
2233	2233
2234	2234	j. The home addresses, telephone numbers, pl aces of 1501
2235	2235	employment, dates of birth, and photographs of current or former 1502
2236	2236	guardians ad litem, as defined in s. 39.01; the names, home 1503
2237	2237	addresses, telephone numbers, dates of birth, and places of 1504
2238	2238	employment of the spouses and children of such persons; and the 1505
2239	2239	names and locations of schools and day care facilities attended 1506
2240	2240	by the children of such persons are exempt from s. 119.07(1) and 1507
2241	2241	s. 24(a), Art. I of the State Constitution. 1508
2242	2242	k. The home addresses, telephone numbers, dates of birth, 1509
2243	2243	and photographs of cur rent or former juvenile probation 1510
2244	2244	officers, juvenile probation supervisors, detention 1511
2245	2245	superintendents, assistant detention superintendents, juvenile 1512
2246	2246	justice detention officers I and II, juvenile justice detention 1513
2247	2247	officer supervisors, juvenile justice resid ential officers, 1514
2248	2248	juvenile justice residential officer supervisors I and II, 1515
2249	2249	juvenile justice counselors, juvenile justice counselor 1516
2250	2250	supervisors, human services counselor administrators, senior 1517
2251	2251	human services counselor administrators, rehabilitation 1518
2252	2252	therapists, and social services counselors of the Department of 1519
2253	2253	Juvenile Justice; the names, home addresses, telephone numbers, 1520
2254	2254	dates of birth, and places of employment of spouses and children 1521
2255	2255	of such personnel; and the names and locations of schools and 1522
2256	2256	day care facilities attended by the children of such personnel 1523
2257	2257	are exempt from s. 119.07(1) and s. 24(a), Art. I of the State 1524
2258	2258	Constitution. 1525
2259	2259
2260	2260	HB 1303 2025
2261	2261
2262	2262
2263	2263
2264	2264	CODING: Words stricken are deletions; words underlined are additions.
2265	2265	hb1303-00
2266	2266	Page 62 of 95
2267	2267	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2268	2268
2269	2269
2270	2270
2271	2271	l. The home addresses, telephone numbers, dates of birth, 1526
2272	2272	and photographs of current or former public defenders, assistant 1527
2273	2273	public defenders, criminal conflict and civil regional counsel, 1528
2274	2274	and assistant criminal conflict and civil regional counsel; the 1529
2275	2275	names, home addresses, telephone numbers, dates of birth, and 1530
2276	2276	places of employment of the spouses and children of current or 1531
2277	2277	former public defenders, assistant public defenders, criminal 1532
2278	2278	conflict and civil regional counsel, and assistant criminal 1533
2279	2279	conflict and civil regional counsel; and the names and locations 1534
2280	2280	of schools and day care facilities attended by the children of 1535
2281	2281	current or former public defenders, assistant public defenders, 1536
2282	2282	criminal conflict and civil regional counsel, and assistant 1537
2283	2283	criminal conflict and civil regional counsel are exempt from s. 1538
2284	2284	119.07(1) and s. 24(a), Art. I of the State Constitution. 1539
2285	2285	m. The home addresses, telephone numbers, dates of birth, 1540
2286	2286	and photographs of current or former investigators or inspectors 1541
2287	2287	of the Department of Business and Professional Regulation; the 1542
2288	2288	names, home addresses, telephone numbers, dates of birth, and 1543
2289	2289	places of employment of the spouses and children of such current 1544
2290	2290	or former investigators and inspectors; and the names and 1545
2291	2291	locations of schools and day care facilities attended by the 1546
2292	2292	children of such current or former investigators and inspectors 1547
2293	2293	are exempt from s. 119.07(1) and s. 24(a), Art. I of the State 1548
2294	2294	Constitution. 1549
2295	2295	n. The home addresses, telephone numbers, and dates of 1550
2296	2296
2297	2297	HB 1303 2025
2298	2298
2299	2299
2300	2300
2301	2301	CODING: Words stricken are deletions; words underlined are additions.
2302	2302	hb1303-00
2303	2303	Page 63 of 95
2304	2304	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2305	2305
2306	2306
2307	2307
2308	2308	birth of county tax collectors; the names, home addresses, 1551
2309	2309	telephone numbers, dates of birth, and places of employment of 1552
2310	2310	the spouses and children of such tax collectors; and the names 1553
2311	2311	and locations of schools and day care facilities attended by the 1554
2312	2312	children of such tax collectors are exempt from s. 119.07(1) and 1555
2313	2313	s. 24(a), Art. I of the State Constitution. 1556
2314	2314	o. The home addresses, telephone numbers, dat es of birth, 1557
2315	2315	and photographs of current or former personnel of the Department 1558
2316	2316	of Health whose duties include, or result in, the determination 1559
2317	2317	or adjudication of eligibility for social security disability 1560
2318	2318	benefits, the investigation or prosecution of compla ints filed 1561
2319	2319	against health care practitioners, or the inspection of health 1562
2320	2320	care practitioners or health care facilities licensed by the 1563
2321	2321	Department of Health; the names, home addresses, telephone 1564
2322	2322	numbers, dates of birth, and places of employment of the spous es 1565
2323	2323	and children of such personnel; and the names and locations of 1566
2324	2324	schools and day care facilities attended by the children of such 1567
2325	2325	personnel are exempt from s. 119.07(1) and s. 24(a), Art. I of 1568
2326	2326	the State Constitution. 1569
2327	2327	p. The home addresses, telephone num bers, dates of birth, 1570
2328	2328	and photographs of current or former impaired practitioner 1571
2329	2329	consultants who are retained by an agency or current or former 1572
2330	2330	employees of an impaired practitioner consultant whose duties 1573
2331	2331	result in a determination of a person's skill and safety to 1574
2332	2332	practice a licensed profession; the names, home addresses, 1575
2333	2333
2334	2334	HB 1303 2025
2335	2335
2336	2336
2337	2337
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2339	2339	hb1303-00
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2341	2341	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2342	2342
2343	2343
2344	2344
2345	2345	telephone numbers, dates of birth, and places of employment of 1576
2346	2346	the spouses and children of such consultants or their employees; 1577
2347	2347	and the names and locations of schools and day care facilit ies 1578
2348	2348	attended by the children of such consultants or employees are 1579
2349	2349	exempt from s. 119.07(1) and s. 24(a), Art. I of the State 1580
2350	2350	Constitution. 1581
2351	2351	q. The home addresses, telephone numbers, dates of birth, 1582
2352	2352	and photographs of current or former emergency medical 1583
2353	2353	technicians or paramedics certified under chapter 401; the 1584
2354	2354	names, home addresses, telephone numbers, dates of birth, and 1585
2355	2355	places of employment of the spouses and children of such 1586
2356	2356	emergency medical technicians or paramedics; and the names and 1587
2357	2357	locations of schools and day care facilities attended by the 1588
2358	2358	children of such emergency medical technicians or paramedics are 1589
2359	2359	exempt from s. 119.07(1) and s. 24(a), Art. I of the State 1590
2360	2360	Constitution. 1591
2361	2361	r. The home addresses, telephone numbers, dates of birth, 1592
2362	2362	and photographs of current or former personnel employed in an 1593
2363	2363	agency's office of inspector general or internal audit 1594
2364	2364	department whose duties include auditing or investigating waste, 1595
2365	2365	fraud, abuse, theft, exploitation, or other activities that 1596
2366	2366	could lead to criminal prose cution or administrative discipline; 1597
2367	2367	the names, home addresses, telephone numbers, dates of birth, 1598
2368	2368	and places of employment of spouses and children of such 1599
2369	2369	personnel; and the names and locations of schools and day care 1600
2370	2370
2371	2371	HB 1303 2025
2372	2372
2373	2373
2374	2374
2375	2375	CODING: Words stricken are deletions; words underlined are additions.
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2377	2377	Page 65 of 95
2378	2378	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2379	2379
2380	2380
2381	2381
2382	2382	facilities attended by the children o f such personnel are exempt 1601
2383	2383	from s. 119.07(1) and s. 24(a), Art. I of the State 1602
2384	2384	Constitution. 1603
2385	2385	s. The home addresses, telephone numbers, dates of birth, 1604
2386	2386	and photographs of current or former directors, managers, 1605
2387	2387	supervisors, nurses, and clinical employees of an addiction 1606
2388	2388	treatment facility; the home addresses, telephone numbers, 1607
2389	2389	photographs, dates of birth, and places of employment of the 1608
2390	2390	spouses and children of such personnel; and the names and 1609
2391	2391	locations of schools and day care facilities attended by the 1610
2392	2392	children of such personnel are exempt from s. 119.07(1) and s. 1611
2393	2393	24(a), Art. I of the State Constitution. For purposes of this 1612
2394	2394	sub-subparagraph, the term "addiction treatment facility" means 1613
2395	2395	a county government, or agency thereof, that is licensed 1614
2396	2396	pursuant to s. 397.401 and provides substance abuse prevention, 1615
2397	2397	intervention, or clinical treatment, including any licensed 1616
2398	2398	service component described in s. 397.311(27). 1617
2399	2399	t. The home addresses, telephone numbers, dates of birth, 1618
2400	2400	and photographs of current or former directors, managers, 1619
2401	2401	supervisors, and clinical employees of a child advocacy center 1620
2402	2402	that meets the standards of s. 39.3035(2) and fulfills the 1621
2403	2403	screening requirement of s. 39.3035(3), and the members of a 1622
2404	2404	Child Protection Team as described in s. 39.303 who se duties 1623
2405	2405	include supporting the investigation of child abuse or sexual 1624
2406	2406	abuse, child abandonment, child neglect, and child exploitation 1625
2407	2407
2408	2408	HB 1303 2025
2409	2409
2410	2410
2411	2411
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2415	2415	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2416	2416
2417	2417
2418	2418
2419	2419	or to provide services as part of a multidisciplinary case 1626
2420	2420	review team; the names, home addresses, telephone numbers, 1627
2421	2421	photographs, dates of birth, and places of employment of the 1628
2422	2422	spouses and children of such personnel and members; and the 1629
2423	2423	names and locations of schools and day care facilities attended 1630
2424	2424	by the children of such personnel and members are exempt from s. 1631
2425	2425	119.07(1) and s. 24(a), Art. I of the State Constitution. 1632
2426	2426	u. The home addresses, telephone numbers, places of 1633
2427	2427	employment, dates of birth, and photographs of current or former 1634
2428	2428	staff and domestic violence advocates, as defined in s. 1635
2429	2429	90.5036(1)(b), of domestic viol ence centers certified by the 1636
2430	2430	Department of Children and Families under chapter 39; the names, 1637
2431	2431	home addresses, telephone numbers, places of employment, dates 1638
2432	2432	of birth, and photographs of the spouses and children of such 1639
2433	2433	personnel; and the names and locatio ns of schools and day care 1640
2434	2434	facilities attended by the children of such personnel are exempt 1641
2435	2435	from s. 119.07(1) and s. 24(a), Art. I of the State 1642
2436	2436	Constitution. 1643
2437	2437	v. The home addresses, telephone numbers, dates of birth, 1644
2438	2438	and photographs of current or former i nspectors or investigators 1645
2439	2439	of the Department of Agriculture and Consumer Services; the 1646
2440	2440	names, home addresses, telephone numbers, dates of birth, and 1647
2441	2441	places of employment of the spouses and children of current or 1648
2442	2442	former inspectors or investigators; and the names and locations 1649
2443	2443	of schools and day care facilities attended by the children of 1650
2444	2444
2445	2445	HB 1303 2025
2446	2446
2447	2447
2448	2448
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2452	2452	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2453	2453
2454	2454
2455	2455
2456	2456	current or former inspectors or investigators are exempt from s. 1651
2457	2457	119.07(1) and s. 24(a), Art. I of the State Constitution. This 1652
2458	2458	sub-subparagraph is subject to the Open Gover nment Sunset Review 1653
2459	2459	Act in accordance with s. 119.15 and shall stand repealed on 1654
2460	2460	October 2, 2028, unless reviewed and saved from repeal through 1655
2461	2461	reenactment by the Legislature. 1656
2462	2462	w. The home addresses, telephone numbers, dates of birth, 1657
2463	2463	and photographs of c urrent county attorneys, assistant county 1658
2464	2464	attorneys, deputy county attorneys, city attorneys, assistant 1659
2465	2465	city attorneys, and deputy city attorneys; the names, home 1660
2466	2466	addresses, telephone numbers, photographs, dates of birth, and 1661
2467	2467	places of employment of the sp ouses and children of current 1662
2468	2468	county attorneys, assistant county attorneys, deputy county 1663
2469	2469	attorneys, city attorneys, assistant city attorneys, and deputy 1664
2470	2470	city attorneys; and the names and locations of schools and day 1665
2471	2471	care facilities attended by the childre n of current county 1666
2472	2472	attorneys, assistant county attorneys, deputy county attorneys, 1667
2473	2473	city attorneys, assistant city attorneys, and deputy city 1668
2474	2474	attorneys are exempt from s. 119.07(1) and s. 24(a), Art. I of 1669
2475	2475	the State Constitution. This exemption does not app ly to a 1670
2476	2476	county attorney, assistant county attorney, deputy county 1671
2477	2477	attorney, city attorney, assistant city attorney, or deputy city 1672
2478	2478	attorney who qualifies as a candidate for election to public 1673
2479	2479	office. This sub-subparagraph is subject to the Open Government 1674
2480	2480	Sunset Review Act in accordance with s. 119.15 and shall stand 1675
2481	2481
2482	2482	HB 1303 2025
2483	2483
2484	2484
2485	2485
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2489	2489	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2490	2490
2491	2491
2492	2492
2493	2493	repealed on October 2, 2029, unless reviewed and saved from 1676
2494	2494	repeal through reenactment by the Legislature. 1677
2495	2495	x. The home addresses, telephone numbers, dates of birth, 1678
2496	2496	and photographs of current or former commissioners of the 1679
2497	2497	Florida Gaming Control Commission; the names, home addresses, 1680
2498	2498	telephone numbers, dates of birth, photographs, and places of 1681
2499	2499	employment of the spouses and children of such current or former 1682
2500	2500	commissioners; and the names and lo cations of schools and day 1683
2501	2501	care facilities attended by the children of such current or 1684
2502	2502	former commissioners are exempt from s. 119.07(1) and s. 24(a), 1685
2503	2503	Art. I of the State Constitution. This sub -subparagraph is 1686
2504	2504	subject to the Open Government Sunset Review A ct in accordance 1687
2505	2505	with s. 119.15 and shall stand repealed on October 2, 2029, 1688
2506	2506	unless reviewed and saved from repeal through reenactment by the 1689
2507	2507	Legislature. 1690
2508	2508	y. The home addresses, telephone numbers, dates of birth, 1691
2509	2509	and photographs of current clerks of the circuit court, deputy 1692
2510	2510	clerks of the circuit court, and clerk of the circuit court 1693
2511	2511	personnel; the names, home addresses, telephone numbers, dates 1694
2512	2512	of birth, and places of employment of the spouses and children 1695
2513	2513	of current clerks of the circuit court, deputy c lerks of the 1696
2514	2514	circuit court, and clerk of the circuit court personnel; and the 1697
2515	2515	names and locations of schools and day care facilities attended 1698
2516	2516	by the children of current clerks of the circuit court, deputy 1699
2517	2517	clerks of the circuit court, and clerk of the circu it court 1700
2518	2518
2519	2519	HB 1303 2025
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2521	2521
2522	2522
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2526	2526	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2527	2527
2528	2528
2529	2529
2530	2530	personnel are exempt from s. 119.07(1) and s. 24(a), Art. I of 1701
2531	2531	the State Constitution. This sub -subparagraph is subject to the 1702
2532	2532	Open Government Sunset Review Act in accordance with s. 119.15 1703
2533	2533	and shall stand repealed on October 2, 2029, unless revie wed and 1704
2534	2534	saved from repeal through reenactment by the Legislature. 1705
2535	2535	3. An agency that is the custodian of the information 1706
2536	2536	specified in subparagraph 2. and that is not the employer of the 1707
2537	2537	officer, employee, justice, judge, or other person specified in 1708
2538	2538	subparagraph 2. must maintain the exempt status of that 1709
2539	2539	information only if the officer, employee, justice, judge, other 1710
2540	2540	person, or employing agency of the designated employee submits a 1711
2541	2541	written and notarized request for maintenance of the exemption 1712
2542	2542	to the custodial agency. The request must state under oath the 1713
2543	2543	statutory basis for the individual's exemption request and 1714
2544	2544	confirm the individual's status as a party eligible for exempt 1715
2545	2545	status. 1716
2546	2546	4.a. A county property appraiser , as defined in s. 1717
2547	2547	192.001(3), or a county tax collector, as those terms are 1718
2548	2548	defined in s. 192.001 s. 192.001(4), who receives a written and 1719
2549	2549	notarized request for maintenance of the exemption pursuant to 1720
2550	2550	subparagraph 3. must comply by removing the name of the 1721
2551	2551	individual with exempt status and the instrument number or 1722
2552	2552	Official Records book and page number identifying the property 1723
2553	2553	with the exempt status from all publicly available records 1724
2554	2554	maintained by the property appraiser or tax collector. For 1725
2555	2555
2556	2556	HB 1303 2025
2557	2557
2558	2558
2559	2559
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2563	2563	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2564	2564
2565	2565
2566	2566
2567	2567	written requests received on or before July 1, 2021, a county 1726
2568	2568	property appraiser or county tax collector must comply with this 1727
2569	2569	sub-subparagraph by October 1, 2021. A county property appraiser 1728
2570	2570	or county tax collector may not remove the street address, legal 1729
2571	2571	description, or other information identifying real p roperty 1730
2572	2572	within the agency's records so long as a name or personal 1731
2573	2573	information otherwise exempt from inspection and copying 1732
2574	2574	pursuant to this section is not associated with the property or 1733
2575	2575	otherwise displayed in the public records of the agency. 1734
2576	2576	b. Any information restricted from public display, 1735
2577	2577	inspection, or copying under sub -subparagraph a. must be 1736
2578	2578	provided to the individual whose information was removed. 1737
2579	2579	5. An officer, an employee, a justice, a judge, or other 1738
2580	2580	person specified in subparagraph 2. may s ubmit a written request 1739
2581	2581	for the release of his or her exempt information to the 1740
2582	2582	custodial agency. The written request must be notarized and must 1741
2583	2583	specify the information to be released and the party authorized 1742
2584	2584	to receive the information. Upon receipt of the written request, 1743
2585	2585	the custodial agency must release the specified information to 1744
2586	2586	the party authorized to receive such information. 1745
2587	2587	6. The exemptions in this paragraph apply to information 1746
2588	2588	held by an agency before, on, or after the effective date of the 1747
2589	2589	exemption. 1748
2590	2590	7. Information made exempt under this paragraph may be 1749
2591	2591	disclosed pursuant to s. 28.2221 to a title insurer authorized 1750
2592	2592
2593	2593	HB 1303 2025
2594	2594
2595	2595
2596	2596
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2600	2600	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2601	2601
2602	2602
2603	2603
2604	2604	pursuant to s. 624.401 and its affiliates as defined in s. 1751
2605	2605	624.10; a title insurance agent or title insurance agency as 1752
2606	2606	defined in s. 626.841(1) or (2), respectively; or an attorney 1753
2607	2607	duly admitted to practice law in this state and in good standing 1754
2608	2608	with The Florida Bar. 1755
2609	2609	8. The exempt status of a home address contained in the 1756
2610	2610	Official Records is maintained only during the period w hen a 1757
2611	2611	protected party resides at the dwelling location. Upon 1758
2612	2612	conveyance of real property after October 1, 2021, and when such 1759
2613	2613	real property no longer constitutes a protected party's home 1760
2614	2614	address as defined in sub -subparagraph 1.a., the protected party 1761
2615	2615	must submit a written request to release the removed information 1762
2616	2616	to the county recorder. The written request to release the 1763
2617	2617	removed information must be notarized, must confirm that a 1764
2618	2618	protected party's request for release is pursuant to a 1765
2619	2619	conveyance of his or h er dwelling location, and must specify the 1766
2620	2620	Official Records book and page, instrument number, or clerk's 1767
2621	2621	file number for each document containing the information to be 1768
2622	2622	released. 1769
2623	2623	9. Upon the death of a protected party as verified by a 1770
2624	2624	certified copy of a death certificate or court order, any party 1771
2625	2625	can request the county recorder to release a protected 1772
2626	2626	decedent's removed information unless there is a related request 1773
2627	2627	on file with the county recorder for continued removal of the 1774
2628	2628	decedent's information or unle ss such removal is otherwise 1775
2629	2629
2630	2630	HB 1303 2025
2631	2631
2632	2632
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2637	2637	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2638	2638
2639	2639
2640	2640
2641	2641	prohibited by statute or by court order. The written request to 1776
2642	2642	release the removed information upon the death of a protected 1777
2643	2643	party must attach the certified copy of a death certificate or 1778
2644	2644	court order and must be notarized, mus t confirm the request for 1779
2645	2645	release is due to the death of a protected party, and must 1780
2646	2646	specify the Official Records book and page number, instrument 1781
2647	2647	number, or clerk's file number for each document containing the 1782
2648	2648	information to be released. A fee may not be charged for the 1783
2649	2649	release of any document pursuant to such request. 1784
2650	2650	Section 48. Subsection (2) of section 192.042, Florida 1785
2651	2651	Statutes, is amended to read: 1786
2652	2652	192.042 Date of assessment. —All property shall be assessed 1787
2653	2653	according to its just value as follows: 1788
2654	2654	(2) Tangible personal property, on January 1, except 1789
2655	2655	construction work in progress shall have no value placed thereon 1790
2656	2656	until substantially completed as provided in s. 192.001 defined 1791
2657	2657	in s. 192.001(11)(d) . 1792
2658	2658	Section 49. Paragraphs (g), (p), and (u) of su bsection (5) 1793
2659	2659	of section 212.08, Florida Statutes, are amended to read: 1794
2660	2660	212.08 Sales, rental, use, consumption, distribution, and 1795
2661	2661	storage tax; specified exemptions. —The sale at retail, the 1796
2662	2662	rental, the use, the consumption, the distribution, and the 1797
2663	2663	storage to be used or consumed in this state of the following 1798
2664	2664	are hereby specifically exempt from the tax imposed by this 1799
2665	2665	chapter. 1800
2666	2666
2667	2667	HB 1303 2025
2668	2668
2669	2669
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2674	2674	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2675	2675
2676	2676
2677	2677
2678	2678	(5) EXEMPTIONS; ACCOUNT OF USE. — 1801
2679	2679	(g) Building materials used in the rehabilitation of real 1802
2680	2680	property located in an enterprise zo ne.— 1803
2681	2681	1. Building materials used in the rehabilitation of real 1804
2682	2682	property located in an enterprise zone are exempt from the tax 1805
2683	2683	imposed by this chapter upon an affirmative showing to the 1806
2684	2684	satisfaction of the department that the items have been used for 1807
2685	2685	the rehabilitation of real property located in an enterprise 1808
2686	2686	zone. Except as provided in subparagraph 2., this exemption 1809
2687	2687	inures to the owner, lessee, or lessor at the time the real 1810
2688	2688	property is rehabilitated, but only through a refund of 1811
2689	2689	previously paid taxes. T o receive a refund pursuant to this 1812
2690	2690	paragraph, the owner, lessee, or lessor of the rehabilitated 1813
2691	2691	real property must file an application under oath with the 1814
2692	2692	governing body or enterprise zone development agency having 1815
2693	2693	jurisdiction over the enterprise zone wh ere the business is 1816
2694	2694	located, as applicable. A single application for a refund may be 1817
2695	2695	submitted for multiple, contiguous parcels that were part of a 1818
2696	2696	single parcel that was divided as part of the rehabilitation of 1819
2697	2697	the property. All other requirements of this paragraph apply to 1820
2698	2698	each parcel on an individual basis. The application must 1821
2699	2699	include: 1822
2700	2700	a. The name and address of the person claiming the refund. 1823
2701	2701	b. An address and assessment roll parcel number of the 1824
2702	2702	rehabilitated real property for which a refund of previously 1825
2703	2703
2704	2704	HB 1303 2025
2705	2705
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2707	2707
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2711	2711	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2712	2712
2713	2713
2714	2714
2715	2715	paid taxes is being sought. 1826
2716	2716	c. A description of the improvements made to accomplish 1827
2717	2717	the rehabilitation of the real property. 1828
2718	2718	d. A copy of a valid building permit issued by the county 1829
2719	2719	or municipal building department for the rehabilitation of the 1830
2720	2720	real property. 1831
2721	2721	e. A sworn statement, under penalty of perjury, from the 1832
2722	2722	general contractor licensed in this state with whom the 1833
2723	2723	applicant contracted to make the improvements necessary to 1834
2724	2724	rehabilitate the real property, which lists the building 1835
2725	2725	materials used to rehabilitate the real property, the actual 1836
2726	2726	cost of the building materials, and the amount of sales tax paid 1837
2727	2727	in this state on the building materials. If a general contractor 1838
2728	2728	was not used, the applicant, not a general contractor, shall 1839
2729	2729	make the sworn statement required by this sub -subparagraph. 1840
2730	2730	Copies of the invoices that evidence the purchase of the 1841
2731	2731	building materials used in the rehabilitat ion and the payment of 1842
2732	2732	sales tax on the building materials must be attached to the 1843
2733	2733	sworn statement provided by the general contractor or by the 1844
2734	2734	applicant. Unless the actual cost of building materials used in 1845
2735	2735	the rehabilitation of real property and the paym ent of sales 1846
2736	2736	taxes is documented by a general contractor or by the applicant 1847
2737	2737	in this manner, the cost of the building materials is deemed to 1848
2738	2738	be an amount equal to 40 percent of the increase in assessed 1849
2739	2739	value for ad valorem tax purposes. 1850
2740	2740
2741	2741	HB 1303 2025
2742	2742
2743	2743
2744	2744
2745	2745	CODING: Words stricken are deletions; words underlined are additions.
2746	2746	hb1303-00
2747	2747	Page 75 of 95
2748	2748	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2749	2749
2750	2750
2751	2751
2752	2752	f. The identifying number assigned pursuant to s. 290.0065 1851
2753	2753	to the enterprise zone in which the rehabilitated real property 1852
2754	2754	is located. 1853
2755	2755	g. A certification by the local building code inspector 1854
2756	2756	that the improvements necessary to rehabilitate the real 1855
2757	2757	property are substantia lly completed. 1856
2758	2758	h. A statement of whether the business is a small business 1857
2759	2759	as defined by s. 288.703. 1858
2760	2760	i. If applicable, the name and address of each permanent 1859
2761	2761	employee of the business, including, for each employee who is a 1860
2762	2762	resident of an enterprise zone, the identifying number assigned 1861
2763	2763	pursuant to s. 290.0065 to the enterprise zone in which the 1862
2764	2764	employee resides. 1863
2765	2765	2. This exemption inures to a municipality, county, other 1864
2766	2766	governmental unit or agency, or nonprofit community -based 1865
2767	2767	organization through a refu nd of previously paid taxes if the 1866
2768	2768	building materials used in the rehabilitation are paid for from 1867
2769	2769	the funds of a community development block grant, State Housing 1868
2770	2770	Initiatives Partnership Program, or similar grant or loan 1869
2771	2771	program. To receive a refund, a mun icipality, county, other 1870
2772	2772	governmental unit or agency, or nonprofit community -based 1871
2773	2773	organization must file an application that includes the same 1872
2774	2774	information required in subparagraph 1. In addition, the 1873
2775	2775	application must include a sworn statement signed by th e chief 1874
2776	2776	executive officer of the municipality, county, other 1875
2777	2777
2778	2778	HB 1303 2025
2779	2779
2780	2780
2781	2781
2782	2782	CODING: Words stricken are deletions; words underlined are additions.
2783	2783	hb1303-00
2784	2784	Page 76 of 95
2785	2785	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2786	2786
2787	2787
2788	2788
2789	2789	governmental unit or agency, or nonprofit community -based 1876
2790	2790	organization seeking a refund which states that the building 1877
2791	2791	materials for which a refund is sought were funded by a 1878
2792	2792	community developmen t block grant, State Housing Initiatives 1879
2793	2793	Partnership Program, or similar grant or loan program. 1880
2794	2794	3. Within 10 working days after receipt of an application, 1881
2795	2795	the governing body or enterprise zone development agency shall 1882
2796	2796	review the application to determine if it contains all the 1883
2797	2797	information required by subparagraph 1. or subparagraph 2. and 1884
2798	2798	meets the criteria set out in this paragraph. The governing body 1885
2799	2799	or agency shall certify all applications that contain the 1886
2800	2800	required information and are eligible to receiv e a refund. If 1887
2801	2801	applicable, the governing body or agency shall also certify if 1888
2802	2802	20 percent of the employees of the business are residents of an 1889
2803	2803	enterprise zone, excluding temporary and part -time employees. 1890
2804	2804	The certification must be in writing, and a copy of the 1891
2805	2805	certification shall be transmitted to the executive director of 1892
2806	2806	the department. The applicant is responsible for forwarding a 1893
2807	2807	certified application to the department within the time 1894
2808	2808	specified in subparagraph 4. 1895
2809	2809	4. An application for a refund must be submitted to the 1896
2810	2810	department within 6 months after the rehabilitation of the 1897
2811	2811	property is deemed to be substantially completed by the local 1898
2812	2812	building code inspector or by November 1 after the rehabilitated 1899
2813	2813	property is first subject to assessment. 1900
2814	2814
2815	2815	HB 1303 2025
2816	2816
2817	2817
2818	2818
2819	2819	CODING: Words stricken are deletions; words underlined are additions.
2820	2820	hb1303-00
2821	2821	Page 77 of 95
2822	2822	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2823	2823
2824	2824
2825	2825
2826	2826	5. Only one exemption through a refund of previously paid 1901
2827	2827	taxes for the rehabilitation of real property is permitted for 1902
2828	2828	any single parcel of property unless there is a change in 1903
2829	2829	ownership, a new lessor, or a new lessee of the real property. A 1904
2830	2830	refund may not be gran ted unless the amount to be refunded 1905
2831	2831	exceeds $500. A refund may not exceed the lesser of 97 percent 1906
2832	2832	of the Florida sales or use tax paid on the cost of the building 1907
2833	2833	materials used in the rehabilitation of the real property as 1908
2834	2834	determined pursuant to sub -subparagraph 1.e. or $5,000, or, if 1909
2835	2835	at least 20 percent of the employees of the business are 1910
2836	2836	residents of an enterprise zone, excluding temporary and part -1911
2837	2837	time employees, the amount of refund may not exceed the lesser 1912
2838	2838	of 97 percent of the sales tax paid on th e cost of the building 1913
2839	2839	materials or $10,000. A refund shall be made within 30 days 1914
2840	2840	after formal approval by the department of the application for 1915
2841	2841	the refund. 1916
2842	2842	6. The department shall adopt rules governing the manner 1917
2843	2843	and form of refund applications and may establish guidelines as 1918
2844	2844	to the requisites for an affirmative showing of qualification 1919
2845	2845	for exemption under this paragraph. 1920
2846	2846	7. The department shall deduct an amount equal to 10 1921
2847	2847	percent of each refund granted under this paragraph from the 1922
2848	2848	amount transferred into the Local Government Half -cent Sales Tax 1923
2849	2849	Clearing Trust Fund pursuant to s. 212.20 for the county area in 1924
2850	2850	which the rehabilitated real property is located and shall 1925
2851	2851
2852	2852	HB 1303 2025
2853	2853
2854	2854
2855	2855
2856	2856	CODING: Words stricken are deletions; words underlined are additions.
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2859	2859	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2860	2860
2861	2861
2862	2862
2863	2863	transfer that amount to the General Revenue Fund. 1926
2864	2864	8. For the purposes of the exemp tion provided in this 1927
2865	2865	paragraph, the term: 1928
2866	2866	a. "Building materials" means tangible personal property 1929
2867	2867	that becomes a component part of improvements to real property. 1930
2868	2868	b. "Real property" has the same meaning as provided in s. 1931
2869	2869	192.001 s. 192.001(12), except that the term does not include a 1932
2870	2870	condominium parcel or condominium property as defined in s. 1933
2871	2871	718.103. 1934
2872	2872	c. "Rehabilitation of real property" means the 1935
2873	2873	reconstruction, renovation, restoration, rehabilitation, 1936
2874	2874	construction, or expansion of improvements to r eal property. 1937
2875	2875	d. "Substantially completed" has the same meaning as 1938
2876	2876	provided in s. 192.042(1). 1939
2877	2877	9. This paragraph expires on the date specified in s. 1940
2878	2878	290.016 for the expiration of the Florida Enterprise Zone Act. 1941
2879	2879	(p) Community contribution tax credit f or donations.— 1942
2880	2880	1. Authorization.—Persons who are registered with the 1943
2881	2881	department under s. 212.18 to collect or remit sales or use tax 1944
2882	2882	and who make donations to eligible sponsors are eligible for tax 1945
2883	2883	credits against their state sales and use tax liabilitie s as 1946
2884	2884	provided in this paragraph: 1947
2885	2885	a. The credit shall be computed as 50 percent of the 1948
2886	2886	person's approved annual community contribution. 1949
2887	2887	b. The credit shall be granted as a refund against state 1950
2888	2888
2889	2889	HB 1303 2025
2890	2890
2891	2891
2892	2892
2893	2893	CODING: Words stricken are deletions; words underlined are additions.
2894	2894	hb1303-00
2895	2895	Page 79 of 95
2896	2896	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2897	2897
2898	2898
2899	2899
2900	2900	sales and use taxes reported on returns and remitted in the 12 1951
2901	2901	months preceding the date of application to the department for 1952
2902	2902	the credit as required in sub -subparagraph 3.c. If the annual 1953
2903	2903	credit is not fully used through such refund because of 1954
2904	2904	insufficient tax payments during the applicable 12 -month period, 1955
2905	2905	the unused amount may be included in an application for a refund 1956
2906	2906	made pursuant to sub -subparagraph 3.c. in subsequent years 1957
2907	2907	against the total tax payments made for such year. Carryover 1958
2908	2908	credits may be applied for a 3 -year period without regard to any 1959
2909	2909	time limitation that would otherwise apply under s. 215.26. 1960
2910	2910	c. A person may not receive more than $200,000 in annual 1961
2911	2911	tax credits for all approved community contributions made in any 1962
2912	2912	one year. 1963
2913	2913	d. All proposals for the granting of the tax credit 1964
2914	2914	require the prior app roval of the Department of Commerce. 1965
2915	2915	e. The total amount of tax credits which may be granted 1966
2916	2916	for all programs approved under this paragraph and ss. 220.183 1967
2917	2917	and 624.5105 is $25 million in the 2023 -2024 fiscal year and in 1968
2918	2918	each fiscal year thereafter for pr ojects that provide housing 1969
2919	2919	opportunities for persons with special needs or homeownership 1970
2920	2920	opportunities for low -income households or very -low-income 1971
2921	2921	households and $4.5 million in the 2022 -2023 fiscal year and in 1972
2922	2922	each fiscal year thereafter for all other p rojects. As used in 1973
2923	2923	this paragraph, the term "person with special needs" has the 1974
2924	2924	same meaning as in s. 420.0004 and the terms "low -income 1975
2925	2925
2926	2926	HB 1303 2025
2927	2927
2928	2928
2929	2929
2930	2930	CODING: Words stricken are deletions; words underlined are additions.
2931	2931	hb1303-00
2932	2932	Page 80 of 95
2933	2933	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2934	2934
2935	2935
2936	2936
2937	2937	person," "low-income household," "very -low-income person," and 1976
2938	2938	"very-low-income household" have the same meanings as i n s. 1977
2939	2939	420.9071. 1978
2940	2940	f. A person who is eligible to receive the credit provided 1979
2941	2941	in this paragraph, s. 220.183, or s. 624.5105 may receive the 1980
2942	2942	credit only under one section of the person's choice. 1981
2943	2943	2. Eligibility requirements. — 1982
2944	2944	a. A community contribution by a person must be in the 1983
2945	2945	following form: 1984
2946	2946	(I) Cash or other liquid assets; 1985
2947	2947	(II) Real property, including 100 percent ownership of a 1986
2948	2948	real property holding company; 1987
2949	2949	(III) Goods or inventory; or 1988
2950	2950	(IV) Other physical resources identified by the Departmen t 1989
2951	2951	of Commerce. 1990
2952	2952	1991
2953	2953	For purposes of this sub -subparagraph, the term "real property 1992
2954	2954	holding company" means a Florida entity, such as a Florida 1993
2955	2955	limited liability company, that is wholly owned by the person; 1994
2956	2956	is the sole owner of real property, as defined in s. 192.001 s. 1995
2957	2957	192.001(12), located in this state; is disregarded as an entity 1996
2958	2958	for federal income tax purposes pursuant to 26 C.F.R. s. 1997
2959	2959	301.7701-3(b)(1)(ii); and at the time of contribution to an 1998
2960	2960	eligible sponsor, has no material assets other than the real 1999
2961	2961	property and any other property that qualifies as a community 2000
2962	2962
2963	2963	HB 1303 2025
2964	2964
2965	2965
2966	2966
2967	2967	CODING: Words stricken are deletions; words underlined are additions.
2968	2968	hb1303-00
2969	2969	Page 81 of 95
2970	2970	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2971	2971
2972	2972
2973	2973
2974	2974	contribution. 2001
2975	2975	b. All community contributions must be reserved 2002
2976	2976	exclusively for use in a project. As used in this sub -2003
2977	2977	subparagraph, the term "project" means activity undertaken by an 2004
2978	2978	eligible sponsor which is designed to construct, improve, or 2005
2979	2979	substantially rehabilitate housing that is affordable to low -2006
2980	2980	income households or very -low-income households; designed to 2007
2981	2981	provide housing opportunities for persons with special needs; 2008
2982	2982	designed to provide commerc ial, industrial, or public resources 2009
2983	2983	and facilities; or designed to improve entrepreneurial and job -2010
2984	2984	development opportunities for low -income persons. A project may 2011
2985	2985	be the investment necessary to increase access to high -speed 2012
2986	2986	broadband capability in a rural community that had an enterprise 2013
2987	2987	zone designated pursuant to chapter 290 as of May 1, 2015, 2014
2988	2988	including projects that result in improvements to communications 2015
2989	2989	assets that are owned by a business. A project may include the 2016
2990	2990	provision of museum educational pro grams and materials that are 2017
2991	2991	directly related to a project approved between January 1, 1996, 2018
2992	2992	and December 31, 1999, and located in an area which was in an 2019
2993	2993	enterprise zone designated pursuant to s. 290.0065 as of May 1, 2020
2994	2994	2015. This paragraph does not preclud e projects that propose to 2021
2995	2995	construct or rehabilitate housing for low -income households or 2022
2996	2996	very-low-income households on scattered sites or housing 2023
2997	2997	opportunities for persons with special needs. With respect to 2024
2998	2998	housing, contributions may be used to pay the f ollowing eligible 2025
2999	2999
3000	3000	HB 1303 2025
3001	3001
3002	3002
3003	3003
3004	3004	CODING: Words stricken are deletions; words underlined are additions.
3005	3005	hb1303-00
3006	3006	Page 82 of 95
3007	3007	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
3008	3008
3009	3009
3010	3010
3011	3011	special needs, low-income, and very-low-income housing-related 2026
3012	3012	activities: 2027
3013	3013	(I) Project development impact and management fees for 2028
3014	3014	special needs, low-income, or very-low-income housing projects; 2029
3015	3015	(II) Down payment and closing costs for persons with 2030
3016	3016	special needs, low-income persons, and very -low-income persons; 2031
3017	3017	(III) Administrative costs, including housing counseling 2032
3018	3018	and marketing fees, not to exceed 10 percent of the community 2033
3019	3019	contribution, directly related to special needs, low -income, or 2034
3020	3020	very-low-income projects; and 2035
3021	3021	(IV) Removal of liens recorded against residential 2036
3022	3022	property by municipal, county, or special district local 2037
3023	3023	governments if satisfaction of the lien is a necessary precedent 2038
3024	3024	to the transfer of the property to a low -income person or very-2039
3025	3025	low-income person for the purpose of promoting home ownership. 2040
3026	3026	Contributions for lien removal must be received from a 2041
3027	3027	nonrelated third party. 2042
3028	3028	c. The project must be undertaken by an "eligible 2043
3029	3029	sponsor," which includes: 2044
3030	3030	(I) A community action program; 2045
3031	3031	(II) A nonprofit community -based development organization 2046
3032	3032	whose mission is the provision of housing for persons with 2047
3033	3033	special needs, low-income households, or very -low-income 2048
3034	3034	households or increasing entrepreneurial and job -development 2049
3035	3035	opportunities for low-income persons; 2050
3036	3036
3037	3037	HB 1303 2025
3038	3038
3039	3039
3040	3040
3041	3041	CODING: Words stricken are deletions; words underlined are additions.
3042	3042	hb1303-00
3043	3043	Page 83 of 95
3044	3044	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
3045	3045
3046	3046
3047	3047
3048	3048	(III) A neighborhood housing services corporation; 2051
3049	3049	(IV) A local housing authority created under chapter 421; 2052
3050	3050	(V) A community redevelopment agency created under s. 2053
3051	3051	163.356; 2054
3052	3052	(VI) A historic preservation district age ncy or 2055
3053	3053	organization; 2056
3054	3054	(VII) A local workforce development board; 2057
3055	3055	(VIII) A direct-support organization as provided in s. 2058
3056	3056	1009.983; 2059
3057	3057	(IX) An enterprise zone development agency created under 2060
3058	3058	s. 290.0056; 2061
3059	3059	(X) A community-based organization incorporated u nder 2062
3060	3060	chapter 617 which is recognized as educational, charitable, or 2063
3061	3061	scientific pursuant to s. 501(c)(3) of the Internal Revenue Code 2064
3062	3062	and whose bylaws and articles of incorporation include 2065
3063	3063	affordable housing, economic development, or community 2066
3064	3064	development as the primary mission of the corporation; 2067
3065	3065	(XI) Units of local government; 2068
3066	3066	(XII) Units of state government; or 2069
3067	3067	(XIII) Any other agency that the Department of Commerce 2070
3068	3068	designates by rule. 2071
3069	3069	2072
3070	3070	A contributing person may not have a financial interest in the 2073
3071	3071	eligible sponsor. 2074
3072	3072	d. The project must be located in an area which was in an 2075
3073	3073
3074	3074	HB 1303 2025
3075	3075
3076	3076
3077	3077
3078	3078	CODING: Words stricken are deletions; words underlined are additions.
3079	3079	hb1303-00
3080	3080	Page 84 of 95
3081	3081	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
3082	3082
3083	3083
3084	3084
3085	3085	enterprise zone designated pursuant to chapter 290 as of May 1, 2076
3086	3086	2015, or a Front Porch Florida Community, unless the project 2077
3087	3087	increases access to high -speed broadband capability in a rural 2078
3088	3088	community that had an enterprise zone designated pursuant to 2079
3089	3089	chapter 290 as of May 1, 2015, but is physically located outside 2080
3090	3090	the designated rural zone boundaries. Any project designed to 2081
3091	3091	construct or rehabilitate housing for low -income households or 2082
3092	3092	very-low-income households or housing opportunities for persons 2083
3093	3093	with special needs is exempt from the area requirement of this 2084
3094	3094	sub-subparagraph. 2085
3095	3095	e.(I) If, during the first 10 business days of the state 2086
3096	3096	fiscal year, eligible tax credit applications for projects that 2087
3097	3097	provide housing opportunities for persons with special needs or 2088
3098	3098	homeownership opportunities for low -income households or very -2089
3099	3099	low-income households are received for less than the annual tax 2090
3100	3100	credits available for those projects, the Depart ment of Commerce 2091
3101	3101	shall grant tax credits for those applications and grant 2092
3102	3102	remaining tax credits on a first -come, first-served basis for 2093
3103	3103	subsequent eligible applications received before the end of the 2094
3104	3104	state fiscal year. If, during the first 10 business days of the 2095
3105	3105	state fiscal year, eligible tax credit applications for projects 2096
3106	3106	that provide housing opportunities for persons with special 2097
3107	3107	needs or homeownership opportunities for low -income households 2098
3108	3108	or very-low-income households are received for more than the 2099
3109	3109	annual tax credits available for those projects, the Department 2100
3110	3110
3111	3111	HB 1303 2025
3112	3112
3113	3113
3114	3114
3115	3115	CODING: Words stricken are deletions; words underlined are additions.
3116	3116	hb1303-00
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3118	3118	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
3119	3119
3120	3120
3121	3121
3122	3122	of Commerce shall grant the tax credits for those applications 2101
3123	3123	as follows: 2102
3124	3124	(A) If tax credit applications submitted for approved 2103
3125	3125	projects of an eligible sponsor do not exceed $200,000 in to tal, 2104
3126	3126	the credits shall be granted in full if the tax credit 2105
3127	3127	applications are approved. 2106
3128	3128	(B) If tax credit applications submitted for approved 2107
3129	3129	projects of an eligible sponsor exceed $200,000 in total, the 2108
3130	3130	amount of tax credits granted pursuant to sub -sub-sub-2109
3131	3131	subparagraph (A) shall be subtracted from the amount of 2110
3132	3132	available tax credits, and the remaining credits shall be 2111
3133	3133	granted to each approved tax credit application on a pro rata 2112
3134	3134	basis. 2113
3135	3135	(II) If, during the first 10 business days of the state 2114
3136	3136	fiscal year, eligible tax credit applications for projects other 2115
3137	3137	than those that provide housing opportunities for persons with 2116
3138	3138	special needs or homeownership opportunities for low -income 2117
3139	3139	households or very-low-income households are received for less 2118
3140	3140	than the annual tax credits available for those projects, the 2119
3141	3141	Department of Commerce shall grant tax credits for those 2120
3142	3142	applications and shall grant remaining tax credits on a first -2121
3143	3143	come, first-served basis for subsequent eligible applications 2122
3144	3144	received before the end of the state fiscal year. If, during the 2123
3145	3145	first 10 business days of the state fiscal year, eligible tax 2124
3146	3146	credit applications for projects other than those that provide 2125
3147	3147
3148	3148	HB 1303 2025
3149	3149
3150	3150
3151	3151
3152	3152	CODING: Words stricken are deletions; words underlined are additions.
3153	3153	hb1303-00
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3155	3155	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
3156	3156
3157	3157
3158	3158
3159	3159	housing opportunities for persons with special needs or 2126
3160	3160	homeownership opportunities for low -income households or very -2127
3161	3161	low-income households are received for more than the annual tax 2128
3162	3162	credits available for those projects, the Department of Commerce 2129
3163	3163	shall grant the tax credits for those applications on a pro rata 2130
3164	3164	basis. 2131
3165	3165	3. Application requirements. — 2132
3166	3166	a. An eligible sponsor seeking to participate in this 2133
3167	3167	program must submit a proposal to the Department of Commerce 2134
3168	3168	which sets forth the name of the sponsor, a description of the 2135
3169	3169	project, and the area in which the project is located, together 2136
3170	3170	with such supporting information as is prescribed by rule. The 2137
3171	3171	proposal must also contain a resolution from the local 2138
3172	3172	governmental unit in which the project is located certifying 2139
3173	3173	that the project is consistent with local plans and regulations. 2140
3174	3174	b. A person seeking to participate in this program must 2141
3175	3175	submit an application for tax credit to the Department of 2142
3176	3176	Commerce which sets forth the name of the sponsor; a description 2143
3177	3177	of the project; and the type, value, and purpose of the 2144
3178	3178	contribution. The sponsor shall verify, in w riting, the terms of 2145
3179	3179	the application and indicate its receipt of the contribution, 2146
3180	3180	and such verification must accompany the application for tax 2147
3181	3181	credit. The person must submit a separate tax credit application 2148
3182	3182	to the Department of Commerce for each individu al contribution 2149
3183	3183	that it makes to each individual project. 2150
3184	3184
3185	3185	HB 1303 2025
3186	3186
3187	3187
3188	3188
3189	3189	CODING: Words stricken are deletions; words underlined are additions.
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3192	3192	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
3193	3193
3194	3194
3195	3195
3196	3196	c. A person who has received notification from the 2151
3197	3197	Department of Commerce that a tax credit has been approved must 2152
3198	3198	apply to the department to receive the refund. Application must 2153
3199	3199	be made on the form prescribed for claiming refunds of sales and 2154
3200	3200	use taxes and be accompanied by a copy of the notification. A 2155
3201	3201	person may submit only one application for refund to the 2156
3202	3202	department within a 12 -month period. 2157
3203	3203	4. Administration.— 2158
3204	3204	a. The Department of Commerc e may adopt rules necessary to 2159
3205	3205	administer this paragraph, including rules for the approval or 2160
3206	3206	disapproval of proposals by a person. 2161
3207	3207	b. The decision of the Department of Commerce must be in 2162
3208	3208	writing, and, if approved, the notification shall state the 2163
3209	3209	maximum credit allowable to the person. Upon approval, the 2164
3210	3210	Department of Commerce shall transmit a copy of the decision to 2165
3211	3211	the department. 2166
3212	3212	c. The Department of Commerce shall periodically monitor 2167
3213	3213	all projects in a manner consistent with available resources to 2168
3214	3214	ensure that resources are used in accordance with this 2169
3215	3215	paragraph; however, each project must be reviewed at least once 2170
3216	3216	every 2 years. 2171
3217	3217	d. The Department of Commerce shall, in consultation with 2172
3218	3218	the statewide and regional housing and financial intermediari es, 2173
3219	3219	market the availability of the community contribution tax credit 2174
3220	3220	program to community -based organizations. 2175
3221	3221
3222	3222	HB 1303 2025
3223	3223
3224	3224
3225	3225
3226	3226	CODING: Words stricken are deletions; words underlined are additions.
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3229	3229	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
3230	3230
3231	3231
3232	3232
3233	3233	(u) Building materials used in construction of affordable 2176
3234	3234	housing units.— 2177
3235	3235	1. As used in this paragraph, the term: 2178
3236	3236	a. "Affordable housing development" means property that 2179
3237	3237	has units subject to an agreement with the Florida Housing 2180
3238	3238	Finance Corporation pursuant to chapter 420 recorded in the 2181
3239	3239	official records of the county in which the property is located 2182
3240	3240	to provide affordable housing to natural persons or families 2183
3241	3241	meeting the extremely -low-income, very-low-income, or low-income 2184
3242	3242	limits specified in s. 420.0004. 2185
3243	3243	b. "Building materials" means tangible personal property 2186
3244	3244	that becomes a component part of eligible residential units in 2187
3245	3245	an affordable housing development. The term includes appliances 2188
3246	3246	and does not include plants, landscaping, fencing, and 2189
3247	3247	hardscaping. 2190
3248	3248	c. "Eligible residential units" means newly constructed 2191
3249	3249	units within an affordable housing development which are 2192
3250	3250	restricted under the lan d use restriction agreement. 2193
3251	3251	d. "Newly constructed" means improvements to real property 2194
3252	3252	which did not previously exist or the construction of a new 2195
3253	3253	improvement where an old improvement was removed. The term does 2196
3254	3254	not include the renovation, restoration, r ehabilitation, 2197
3255	3255	modification, alteration, or expansion of buildings already 2198
3256	3256	located on the parcel on which the eligible residential unit is 2199
3257	3257	built. 2200
3258	3258
3259	3259	HB 1303 2025
3260	3260
3261	3261
3262	3262
3263	3263	CODING: Words stricken are deletions; words underlined are additions.
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3265	3265	Page 89 of 95
3266	3266	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
3267	3267
3268	3268
3269	3269
3270	3270	e. "Real property" has the same meaning as provided in s. 2201
3271	3271	192.001 s. 192.001(12). 2202
3272	3272	f. "Substantially comple ted" has the same meaning as in s. 2203
3273	3273	192.042(1). 2204
3274	3274	2. Building materials used in eligible residential units 2205
3275	3275	are exempt from the tax imposed by this chapter if an owner 2206
3276	3276	demonstrates to the satisfaction of the department that the 2207
3277	3277	requirements of this paragraph have been met. Except as provided 2208
3278	3278	in subparagraph 3., this exemption inures to the owner at the 2209
3279	3279	time an eligible residential unit is substantially completed, 2210
3280	3280	but only through a refund of previously paid taxes. To receive a 2211
3281	3281	refund pursuant to this paragrap h, the owner of the eligible 2212
3282	3282	residential units must file an application with the department. 2213
3283	3283	The application must include all of the following: 2214
3284	3284	a. The name and address of the person claiming the refund. 2215
3285	3285	b. An address and assessment roll parcel number o f the 2216
3286	3286	real property that was improved for which a refund of previously 2217
3287	3287	paid taxes is being sought. 2218
3288	3288	c. A description of the eligible residential units for 2219
3289	3289	which a refund of previously paid taxes is being sought, 2220
3290	3290	including the number of such units. 2221
3291	3291	d. A copy of a valid building permit issued by the county 2222
3292	3292	or municipal building department for the eligible residential 2223
3293	3293	units. 2224
3294	3294	e. A sworn statement, under penalty of perjury, from the 2225
3295	3295
3296	3296	HB 1303 2025
3297	3297
3298	3298
3299	3299
3300	3300	CODING: Words stricken are deletions; words underlined are additions.
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3302	3302	Page 90 of 95
3303	3303	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
3304	3304
3305	3305
3306	3306
3307	3307	general contractor licensed in this state with whom the owner 2226
3308	3308	contracted to build the eligible residential units which 2227
3309	3309	specifies the building materials, the actual cost of the 2228
3310	3310	building materials, and the amount of sales tax paid in this 2229
3311	3311	state on the building materials, and which states that the 2230
3312	3312	improvement to the real property wa s newly constructed. If a 2231
3313	3313	general contractor was not used, the owner must make the sworn 2232
3314	3314	statement required by this sub -subparagraph. Copies of the 2233
3315	3315	invoices evidencing the actual cost of the building materials 2234
3316	3316	and the amount of sales tax paid on such build ing materials must 2235
3317	3317	be attached to the sworn statement provided by the general 2236
3318	3318	contractor or by the owner. If copies of such invoices are not 2237
3319	3319	attached, the cost of the building materials is deemed to be an 2238
3320	3320	amount equal to 40 percent of the increase in the f inal assessed 2239
3321	3321	value of the eligible residential units for ad valorem tax 2240
3322	3322	purposes less the most recent assessed value of land for the 2241
3323	3323	units. 2242
3324	3324	f. A certification by the local building code inspector 2243
3325	3325	that the eligible residential unit is substantially compl eted. 2244
3326	3326	g. A copy of the land use restriction agreement with the 2245
3327	3327	Florida Housing Finance Corporation for the eligible residential 2246
3328	3328	units. 2247
3329	3329	3. The exemption under this paragraph inures to a 2248
3330	3330	municipality, county, other governmental unit or agency, or 2249
3331	3331	nonprofit community-based organization through a refund of 2250
3332	3332
3333	3333	HB 1303 2025
3334	3334
3335	3335
3336	3336
3337	3337	CODING: Words stricken are deletions; words underlined are additions.
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3339	3339	Page 91 of 95
3340	3340	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
3341	3341
3342	3342
3343	3343
3344	3344	previously paid taxes if the building materials are paid for 2251
3345	3345	from the funds of a commu nity development block grant, the State 2252
3346	3346	Housing Initiatives Partnership Program, or a similar grant or 2253
3347	3347	loan program. To receive a refund, a municipality, county, other 2254
3348	3348	governmental unit or agency, or nonprofit community -based 2255
3349	3349	organization must submit an ap plication that includes the same 2256
3350	3350	information required under subparagraph 2. In addition, the 2257
3351	3351	applicant must include a sworn statement signed by the chief 2258
3352	3352	executive officer of the municipality, county, other 2259
3353	3353	governmental unit or agency, or nonprofit communi ty-based 2260
3354	3354	organization seeking a refund which states that the building 2261
3355	3355	materials for which a refund is sought were funded by a 2262
3356	3356	community development block grant, the State Housing Initiatives 2263
3357	3357	Partnership Program, or a similar grant or loan program. 2264
3358	3358	4. The person seeking a refund must submit an application 2265
3359	3359	for refund to the department within 6 months after the eligible 2266
3360	3360	residential unit is deemed to be substantially completed by the 2267
3361	3361	local building code inspector or by November 1 after the 2268
3362	3362	improved property is first subject to assessment. 2269
3363	3363	5. Only one exemption through a refund of previously paid 2270
3364	3364	taxes may be claimed for any eligible residential unit. A refund 2271
3365	3365	may not be granted unless the amount to be refunded exceeds 2272
3366	3366	$500. A refund may not exceed the lesser of $5,000 or 97.5 2273
3367	3367	percent of the Florida sales or use tax paid on the cost of 2274
3368	3368	building materials as determined pursuant to sub -subparagraph 2275
3369	3369
3370	3370	HB 1303 2025
3371	3371
3372	3372
3373	3373
3374	3374	CODING: Words stricken are deletions; words underlined are additions.
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3377	3377	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
3378	3378
3379	3379
3380	3380
3381	3381	2.e. The department shall issue a refund within 30 days after it 2276
3382	3382	formally approves a refund application. 2277
3383	3383	6. The department may adopt rules governing the manner and 2278
3384	3384	format of refund applications and may establish guidelines as to 2279
3385	3385	the requisites for an affirmative showing of qualification for 2280
3386	3386	exemption under this paragraph. 2281
3387	3387	7. This exemption under this paragraph appl ies to sales of 2282
3388	3388	building materials that occur on or after July 1, 2023. 2283
3389	3389	Section 50. Paragraph (d) of subsection (1) of section 2284
3390	3390	220.03, Florida Statutes, is amended to read: 2285
3391	3391	220.03 Definitions. — 2286
3392	3392	(1) SPECIFIC TERMS. —When used in this code, and when n ot 2287
3393	3393	otherwise distinctly expressed or manifestly incompatible with 2288
3394	3394	the intent thereof, the following terms shall have the following 2289
3395	3395	meanings: 2290
3396	3396	(d) "Community Contribution" means the grant by a business 2291
3397	3397	firm of any of the following items: 2292
3398	3398	1. Cash or other liquid assets. 2293
3399	3399	2. Real property, which for purposes of this subparagraph 2294
3400	3400	includes 100 percent ownership of a real property holding 2295
3401	3401	company. The term "real property holding company" means a 2296
3402	3402	Florida entity, such as a Florida limited liability company, 2297
3403	3403	that: 2298
3404	3404	a. Is wholly owned by the business firm. 2299
3405	3405	b. Is the sole owner of real property, as defined in s. 2300
3406	3406
3407	3407	HB 1303 2025
3408	3408
3409	3409
3410	3410
3411	3411	CODING: Words stricken are deletions; words underlined are additions.
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3413	3413	Page 93 of 95
3414	3414	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
3415	3415
3416	3416
3417	3417
3418	3418	192.001 s. 192.001(12), located in the state. 2301
3419	3419	c. Is disregarded as an entity for federal income tax 2302
3420	3420	purposes pursuant to 26 C.F.R. s. 301.7701 -3(b)(1)(ii). 2303
3421	3421	d. At the time of contribution to an eligible sponsor, has 2304
3422	3422	no material assets other than the real property and any other 2305
3423	3423	property that qualifies as a community contribution. 2306
3424	3424	3. Goods or inventory. 2307
3425	3425	4. Other physical resources as identified by th e 2308
3426	3426	department. 2309
3427	3427	Section 51. Paragraph (d) of subsection (1) of section 2310
3428	3428	377.708, Florida Statutes, is amended to read: 2311
3429	3429	377.708 Wind energy. — 2312
3430	3430	(1) DEFINITIONS.—As used in this section, the term: 2313
3431	3431	(d) "Real property" has the same meaning as provided in s. 2314
3432	3432	192.001 s. 192.001(12). 2315
3433	3433	Section 52. Subsection (4) of section 472.003, Florida 2316
3434	3434	Statutes, is amended to read: 2317
3435	3435	472.003 Persons not affected by ss. 472.001 -472.037.—2318
3436	3436	Sections 472.001-472.037 do not apply to: 2319
3437	3437	(4) Persons employed by county property a ppraisers, as 2320
3438	3438	defined at s. 192.001 s. 192.001(3), and persons employed by the 2321
3439	3439	Department of Revenue, to prepare maps for property appraisal 2322
3440	3440	purposes only, but only to the extent that they perform mapping 2323
3441	3441	services which do not include any surveying activit ies as 2324
3442	3442	described in s. 472.005(4)(a) and (b). 2325
3443	3443
3444	3444	HB 1303 2025
3445	3445
3446	3446
3447	3447
3448	3448	CODING: Words stricken are deletions; words underlined are additions.
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3451	3451	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
3452	3452
3453	3453
3454	3454
3455	3455	Section 53. Paragraph (a) of subsection (5) of section 2326
3456	3456	624.5105, Florida Statutes, is amended to read: 2327
3457	3457	624.5105 Community contribution tax credit; authorization; 2328
3458	3458	limitations; eligibility and application r equirements; 2329
3459	3459	administration; definitions; expiration. — 2330
3460	3460	(5) DEFINITIONS.—As used in this section, the term: 2331
3461	3461	(a) "Community contribution" means the grant by an insurer 2332
3462	3462	of any of the following items: 2333
3463	3463	1. Cash or other liquid assets. 2334
3464	3464	2. Real property, including 100 percent ownership of a 2335
3465	3465	real property holding company. 2336
3466	3466	3. Goods or inventory. 2337
3467	3467	4. Other physical resources which are identified by the 2338
3468	3468	department. 2339
3469	3469	2340
3470	3470	For purposes of this paragraph, the term "real property holding 2341
3471	3471	company" means a Florida ent ity, such as a Florida limited 2342
3472	3472	liability company, that is wholly owned by the insurer; is the 2343
3473	3473	sole owner of real property, as defined in s. 192.001 s. 2344
3474	3474	192.001(12), located in the state; is disregarded as an entity 2345
3475	3475	for federal income tax purposes pursuant t o 26 C.F.R. s. 2346
3476	3476	301.7701-3(b)(1)(ii); and at the time of contribution to an 2347
3477	3477	eligible sponsor, has no material assets other than the real 2348
3478	3478	property and any other property that qualifies as a community 2349
3479	3479	contribution. 2350
3480	3480
3481	3481	HB 1303 2025
3482	3482
3483	3483
3484	3484
3485	3485	CODING: Words stricken are deletions; words underlined are additions.
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3488	3488	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
3489	3489
3490	3490
3491	3491
3492	3492	Section 54. If any provision of this act or its 2351
3493	3493	application to any person or circumstance is held invalid, the 2352
3494	3494	invalidity does not affect other provisions or applications of 2353
3495	3495	this act which can be given effect without the invalid provision 2354
3496	3496	or application, and to this end the provisions of this ac t are 2355
3497	3497	severable. 2356
3498	3498	Section 55. This act shall take effect July 1, 2025. 2357