This bill amends various sections of Florida Statutes concerning revenue administration, property assessments, and municipal annexation. It notably replaces the term "tax assessor" with "property appraiser" in multiple instances and revises the powers of county governing bodies to allow for the levy and collection of non-ad valorem assessments instead of special assessments. The bill also repeals the designation of the county property appraiser as the ex officio tax assessor for water and sewer districts and introduces provisions that prohibit non-ad valorem assessments on agricultural lands under certain conditions. Additionally, it clarifies the responsibilities of county officials in administering these assessments and streamlines the definitions and roles of various officials involved in the tax and assessment processes.

Furthermore, the bill expands exemptions from public records disclosure for personal information of public officials and their families, requiring written requests to maintain this exempt status. It also introduces a community contribution tax credit program aimed at enhancing affordable housing development, detailing the application process and eligibility requirements for tax credits related to donations for housing projects. The bill emphasizes transparency in property valuation processes, safeguards taxpayer rights, and establishes guidelines for tax exemptions on building materials used in enterprise zones. Overall, the amendments aim to improve the efficiency and clarity of tax administration and property assessments 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