BILL SUMMARY DETAILS

CS/SB 518 (Brodeur) and HB 1555 (McClain) amend current law provisions that prohibit local governments from requiring permits for the removal of "dangerous" trees on residential property. The bills clarify what constitutes residential property and increase the level of assessment and type of documentation that must be provided by an arborist or landscape architect under the law. As amended, CS/SB 518 defines residential property as a single-family detached building located on an existing lot, actively used for single-family residential purposes, and which is either an existing conforming use or a legally recognized nonconforming use following the local jurisdiction's applicable land development regulations. CS/SB 518 passed the Senate (39-0) and is awaiting action by the House. (Branch)

CS/CS/SB 962 (Bradley) and CS/CS/HB 981 (Payne) allow a municipality or county regardless of zoning or a comprehensive plan to approve mixed-use residential development projects if 10% of the units included in the project are used for affordable housing. CS/CS/SB 962 passed the Senate (39-0) and is awaiting action by the House. (Branch)

SB 152 (Farmer) proposes an amendment to the Florida Constitution that would require any general law that preempts a subject of legislation to the state to pass by a two-thirds vote of each house of the legislature. (O'Hara)

HB 6113 (Eskamani) and SB 1900 (Torres) repeal numerous provisions of current law that operate as preemptions of municipal and county authority on a variety of subjects. (O'Hara)

CS/CS/SB 280 (Hutson) and CS/HB 403 (Giallombardo) impose new substantive requirements on municipalities for adopting and enforcing ordinances. First, the bills require a municipality to prepare a business impact estimate before adopting an ordinance and specifies the minimum content that must be included in the statement. The estimate must be posted on the municipality’s website no later than the date of publication of notice of the proposed ordinance. Second, the bills require a municipality to suspend enforcement of an ordinance that is the subject of a civil action challenging the ordinance’s validity on grounds that it is arbitrary or unreasonable or expressly preempted by state law. This requirement applies only if: the action was filed within 90 days of the ordinance’s effective date; suspension of the ordinance was requested in the complaint; and the municipality was served with a copy of the complaint. If the municipality prevails in the civil action and an appeal is taken, the bills authorize the court to consider continuing or lifting the stay of enforcement of the ordinance. Third, the bills authorize the award of attorney fees, costs and damages to a prevailing plaintiff in a civil action commenced after October 1, 2022, in which an ordinance is alleged to be arbitrary or unreasonable. The bills require courts to prioritize and expedite the disposition of cases in which enforcement of an ordinance is suspended. The bills exempt various ordinances from the stay of enforcement provision. CS/CS/SB 280 passed the Senate (28-8) and is awaiting action by the House. (O’Hara)

CS/SB 620 (Hutson) and HB 569 (McClure) allow a business that has been engaged in a lawful business in a municipality for at least three years to claim business damages from the municipality if it enacts or amends an ordinance or charter provision that will cause a reduction of at least 15% of the business’ profit as applied on a per-location basis of a business operated within the jurisdiction. The bills provide three ways for a municipality to cure the business’ claim and avoid paying damages: repeal the ordinance or charter provision; amend the ordinance or charter provision; or grant a waiver to the business from enforcement of the ordinance or charter provision. The bills provide exemptions from business damages claims for various ordinances and charter provisions: ordinances required to comply with, or expressly authorized by, state or federal law; emergency ordinances, declarations or orders adopted pursuant to the state Emergency Management Act; a temporary emergency ordinance that remains in effect for no more than 90 days; ordinances or charter provisions enacted to implement: Part II of Chapter 163 (including zoning, development orders and development permits); the Florida Building Code; the Florida Fire Code; a contract or an agreement, including contracts or agreements relating to grants or other financial assistance; debt issuance or refinancing; procurement; budgets or budget amendments, including revenue sources necessary to fund the budget. The bills specify that in action to recover damages, the courts may award attorney fees and costs to the prevailing party.  The bills are prospective and apply to ordinances and charter provisions enacted or amended after the legislation becomes law. CS/SB 620 passed the Senate (22-14) and is awaiting action by the House. (O’Hara)

HB 85 (Eskamani) and SB 246 (Book) – Tax Exemption for Diapers and Incontinence Products

HB 201 (Daley) and SB 356 (Jones) – Sales Tax Holiday for ENERGY STAR & WaterSense Products

SB 234 (Jones) and HB 613 (Robinson, F.) – Working Floridians Tax Rebate Program

HB 439 (Smith, C.) and SB 712 (Taddeo) – Small Business Saturday Sales Tax Holiday 

SB 500 (Perry) – Back-to-school Sales Tax Holiday

HB 509 (Yarborough) and SB 830 (Hooper) – Sales Tax on Mobile Homes

HB 589 (Harding) and SB 930 (Hooper) – Sales Tax Exemptions for Public Works

HB 673 (Shoaf) SB 1542 (Gainer) – Tourist development Taxes

HB 763 (Casello) and SB 1146 (Rodriguez) – Tax Exemption for Charges for Private Investigations

SB 808 (Gruters) – Sales Tax Holiday for Disaster Preparedness Supplies

HB 863 (DiCeglie) and SB 1250 (Gruters) – Sales Tax Refunds for Building Mitigation Retrofit Improvements

SB 952 (Gruters) and HB 1293 (Gregory) – Taxation 

HB 959 (LaMarca) and SB 1874 (Boyd) – Department of Financial Services

SB 1130 (Brodeur) and HB 1375 (Goff-Marcil) – Tax Collector Budgets

SB 1132 (Gruters) and HB 801 (Fine) – Valuation of Timeshare Real Property

HB 1163 (Overdorf) – Sales Tax Exemptions for Hydrogen Products

SB 1256 (Gruters) and HB 977 (Caruso) – Sales of Tax Certificates

SB 1382 (Gruters) and HB 1041 (Stevenson) – Tax Administration

HB 1387 (Gregory) and SB 1840 (Gruters) – Determinations for Tax Exemptions

SB 1470 (Stewart) – Taxation of Fees for the Use of Real Property

SB 1610 (Rodriguez) – Ad Valorem Tax Abatement

SB 1698 (Farmer) – Taxes/Marijuana 

SB 1886 (Powell) – Taxes and Fees

HB 5001 (Appropriations) – General Appropriations Act

HB 5003 (Appropriations) –  Implementing the 2022-2023 General Appropriations Act

SB 7046 (Government Oversight & Accountability) – Public Employment 

HB 6051 (Overdorf) and SB 786 (Hutson) – Aircraft Sales and Lease Tax

HB 6075 (Eskamani) and SB 1898 (Farmer) – Tourist Development Taxes

HB 975 (Borrero) and SB 1280 (Diaz) create an additional assessment limitation for certain low-income seniors if HJR 973, SJR 1278 or a similar constitutional amendment is approved by the voters at the 2022 general election. This additional assessment limitation applies to assessed values of homestead properties with a just value of $300,000 or less owned by a person at least 65 years old whose annual household income does not exceed $20,000. The assessment limitation carries over to a surviving spouse who uses the property as a homestead, who has attained age 65 and meets the household income limitations. The bills also modify the current local option low-income senior property tax exemption to increase the just value requirement from $250,000 to $300,000. (Hughes)

HJR 973 (Borrero) and SJR 1278 (Diaz) propose amendments to the Florida Constitution to authorize the legislature to prohibit increases in the assessed value of homestead property owned by low-income seniors. (Hughes)

CS/HB 149 (Tuck) and CS/SB 404 (Rodriguez) specify the methodology for the property tax assessment of the structures and equipment used in aquaculture. (Hughes)

CS/HB 7071 (Ways and Means Committee) is the House 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 numerous sales tax holidays, two new sales tax exemptions and a reduction in the sales tax on new mobile homes. CS/HB 7071 passed the House (115-0) and is awaiting action by the Senate. (Hughes)

HB 6093 (Gregory) and SB 1558 (Gruters) repeal Section 212.031, Florida Statutes, which subjects the renting, leasing, letting or granting a license for the use of any real property to sales and use tax. (Hughes)

SB 1056 (Hutson) and CS/HB 1345 (McFarland) revise the criteria of the homestead property tax exemption to state that the rental of a portion of a dwelling claimed to be a homestead while the dwelling is physically occupied by the owner does not constitute the abandonment of the dwelling as a homestead. (Hughes)

SB 1318 (Hutson) and HB 1559 (Harding) allow the state's Chief Financial Officer to designate credit unions as qualified public depositories after meeting certain criteria. (Hughes)

HB 243 (Roth) and SB 1126 (Harrell) exempt, from property taxation, property used by educational institutions that hold a leasehold interest in certain leases that exceed 98 years. (Hughes)

HB 751 (Clemons) revises the definition of the term "inventory" to include construction equipment by a heavy equipment rental dealer for sale or short-term rental in the normal course of business on the annual assessment date. This change only applies to non-school levies. (Hughes)

CS/SB 1150 (Rodriguez, A.) and HB 495 (Rodriguez, Ant.) authorize municipalities and counties to adopt ordinances to grant ad valorem tax exemptions to property owners whose properties are used for governmental or public purpose of providing affordable housing. CS/SB 1150 now specifies that property given tax exemptions are considered having a charitable purpose.  (Hughes)

CS/HB 13 (Gottlieb) and SB 154 (Rodriguez) increase the property tax exemption for homesteaded residents who are widows, widowers, blind or totally and permanently disabled. SB 154 increases the exemption from $500 to $5,000. CS/HB 13 increases the exemption to  $2,500. (Hughes)

HB 839 (Fischer) and SB 1152 (Rodriguez, A.) increase the property tax discount percentage rates for early payment of all property taxes assessed on the county tax rolls. (Hughes)

CS/HB 417 (Fernandez-Barquin) and SB 572 (Garcia) increase the variance percentages, which

must be met in order for a property appraiser to challenge a Value Adjustment Board decision in circuit court. SB 572 revises factors that a property appraiser must consider in deriving just valuation for a property. For example, the property appraiser may not consider the highest and best use if the necessary zoning changes, concurrency requirement or permits to achieve the highest and best use are not in place on January 1 of the assessment year. (Hughes)