HB 141 Summary

• Tax collectors are prohibited from assessing or collecting delinquent payment fees, charges, or other assessments on property tax bills for seniors age 65 and older who are low-income, as defined in section 420.9071(19), Florida Statutes

• Tax collectors are prohibited from assessing or collecting such delinquent charges for public school teachers with annual salaries less than $45,000

• Tax collectors cannot authorize debt collection entities to collect outstanding delinquent fees or charges for qualifying seniors age 65 and older who are low-income

• Tax collectors cannot sell tax certificates on properties owned by qualifying low-income seniors age 65 and older if the only unpaid portion of the tax bill consists of delinquent fees and charges

• The Department of Revenue must work with tax collectors to identify mechanisms, strategies, and funding sources to assist low-income seniors with paying outstanding delinquent charges