This bill amends various sections of Florida Statutes to update terminology and procedures related to property assessments, tax exemptions, and municipal annexation. Key changes include replacing the term "tax assessor" with "property appraiser" and allowing county governing bodies to levy non-ad valorem assessments instead of special assessments. The bill also introduces provisions that prohibit non-ad valorem assessments on agricultural lands under certain conditions and clarifies the financial responsibilities of municipalities and independent special districts during annexation. Additionally, it mandates that property appraisers provide detailed electronic copies of assessment rolls and ensures taxpayer rights are upheld during public hearings regarding non-ad valorem assessments.

Furthermore, the bill establishes a community contribution tax credit program to support affordable housing development, allowing tax credits for donations made to eligible sponsors. It outlines the application process for tax credits and refunds related to building materials used in rehabilitation projects in enterprise zones. The bill also modifies definitions related to property assessments and includes a severability clause to maintain the enforceability of remaining provisions if any part is deemed invalid. Overall, the bill aims to streamline tax administration, enhance transparency, and promote affordable housing initiatives in Florida.

Statutes affected:
S 192 Filed: 63.088, 125.01, 153.60, 153.69, 153.81, 153.82, 157.06, 170.08, 189.021, 190.022, 192.0105, 193.077, 193.503, 193.505, 194.036, 197.2421, 197.2524, 197.272, 197.282, 197.3632, 200.065, 298.349, 298.353, 298.36, 298.365, 298.366, 298.41, 298.465, 298.49, 298.50, 298.54, 298.56, 298.71, 298.72, 298.76, 298.77, 298.78, 373.0697, 112.312, 119.071, 192.042, 220.03, 377.708, 472.003, 624.5105