CS/HB 7071 (Ways and Means Committee) is the tax package for the 2022 Legislative Session. The bill provides for several tax reductions and other tax-related modifications. Several provisions in the bill are related to property taxes including increasing the value of property exempt from ad valorem taxation for residents who are widows, widowers, blind, or totally and permanently disabled from $500 to $5,000. The bill provides property tax abatement for residential property rendered uninhabitable for 30 days or more due to a catastrophic event and provides relief from all assessments to owners affected by the sudden and unforeseen collapse of a residential building in 2021. The bill clarifies how the start date is calculated relating to the 15-year waiting period for an affordable housing exemption. The bill also modifies the assessment methodology for land used in the production of aquaculture products. The bill includes the “Florida Motor Fuel Tax Relief Act of 2022,” which is a one-month holiday reducing certain motor fuel taxes. The bill includes numerous sales tax holidays, two new sales tax exemptions and a reduction in the sales tax on new mobile homes. (Hughes)