House Bill 1303 amends various sections of the Florida Statutes to update terminology and clarify the administration of taxes and assessments. Key changes include replacing "tax assessor" with "property appraiser" in section 63.088 and revising the powers of county governing bodies in section 125.01 to allow for the levy of non-ad valorem assessments. 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 provisions that prohibit the levy of non-ad valorem assessments on agricultural lands under certain circumstances and revises definitions related to ad valorem taxes and assessed property values.

Furthermore, the bill outlines the procedures for the collection and enforcement of non-ad valorem assessments, ensuring they are treated similarly to county taxes. It specifies that dependent special districts must refund unspent funds if the demand for improvements no longer exists. The legislation also includes new definitions and clarifications regarding terms such as "just value" and "floating structures," and it modifies taxpayer rights by removing references to municipal special assessments. Overall, HB 1303 aims to streamline property tax assessment processes, 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