House Bill 1303 amends various sections of Florida Statutes to modernize terminology and clarify the administration of taxes and assessments. Key changes include replacing "tax assessor" with "property appraiser" in section 63.088 and allowing county governing bodies to levy non-ad valorem assessments instead of special assessments in section 125.01. The bill also repeals section 153.69, which previously designated the county property appraiser as the ex officio tax assessor for water and sewer districts, and mandates that these districts administer taxes and non-ad valorem assessments similarly to general county taxes. Additionally, the bill introduces new definitions and provisions regarding non-ad valorem assessments, particularly for agricultural lands, and emphasizes the rights of state taxpayers.

Further amendments focus on the assessment and collection processes for non-ad valorem assessments, particularly in water control districts, where engineers must include maintenance assessment recommendations in their reports. The bill establishes a uniform initial non-ad valorem assessment for newly created water control districts and clarifies the lien status of these assessments, ensuring they are treated like county taxes. It also expands exemptions from public records laws to protect the personal information of certain public employees and their families. Overall, House Bill 1303 aims to streamline tax administration, enhance taxpayer protections, and clarify the financial responsibilities of municipalities and special districts in Florida.

Statutes affected:
H 1303 Filed: 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, 197.2524, 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