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FL S1610
Bill
Status
Introduced
1/6/2022
Primary Sponsor
Appropriations
Click for details
AI Summary
- Creates s. 197.319, F.S., providing full abatement of ad valorem taxes and non-ad valorem assessments for residential parcels within multistory buildings (50+ dwelling units) destroyed by a sudden and unforeseen collapse, if the property appraiser determines the building had no value on the preceding January 1 due to a latent defect not readily discernible by inspection
- Applies to parcels assessed as homestead property or nonhomestead residential property; property appraisers must provide tax collectors written statements with information needed to process the abatement for each parcel owner
- Prohibits property appraisers from issuing notices of proposed property taxes and tax collectors from issuing tax notices for qualifying parcels; requires property appraisers to instead notify taxpayers that all taxes and assessments have been abated for the year of destruction
- Allows refunds upon application to the tax collector for any taxes or non-ad valorem assessments already paid on qualifying parcels in the year of collapse, with applications permitted by parcel owners or their legal representatives
- Applies retroactively to January 1, 2021 (covering the June 2021 Champlain Towers South collapse in Surfside, FL) and includes a sunset provision repealing the section on December 31, 2023, unless reenacted by the Legislature
Legislative Description
Taxation
Last Action
Died on Calendar
3/14/2022
Committee Referrals
Appropriations2/11/2022
Finance and Tax1/26/2022
Full Bill Text
No bill text available