House Bill 1303 amends various sections of Florida Statutes to update terminology and clarify the administration of taxes and assessments, particularly by replacing "tax assessor" with "property appraiser." The bill revises the powers of county legislative bodies regarding non-ad valorem assessments and repeals the designation of the county property appraiser as the ex officio tax assessor for water and sewer districts. It introduces a prohibition on levying non-ad valorem assessments on agricultural lands under certain conditions and makes technical adjustments for consistency across statutes. Additionally, the bill clarifies definitions related to ad valorem taxes, specifies methods for calculating rolled-back rates, and mandates property appraisers to provide updated instructions to taxing authorities.

The bill also addresses municipal annexation, stating that if a municipality and a district cannot reach an interlocal agreement, the district will continue to provide services for four years post-annexation, with the municipality compensating the district for lost tax revenues. It includes provisions for tax credits related to community contributions for affordable housing, establishing eligibility criteria and application processes. Furthermore, the bill enhances privacy protections for certain public officials by exempting their personal information from public disclosure and streamlines the process for property appraisers and tax collectors in handling exempt information. Overall, HB 1303 aims to enhance clarity, fairness, and efficiency in Florida's property tax system and related assessments.

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