Joint Resolution
Taxpayers' Bill of Rights; Homestead Property Assessment Change Limitations:
Proposes amendments to s. 25, Art. I & s. 4, Art. VII of State Constitution to entitle persons contesting assessment of ad valorem taxes to full & fair opportunity to challenge property appraiser's assessment of property's value; to specify in challenge to property appraiser's assessment of value for purposes of taxation that property appraiser's assessment enjoys no presumption of correctness, require property appraiser to prove by preponderance of evidence that assessment does not exceed property's just value, & declare relevance of evidence that assessment is based on appraisal practices differing from practices applied to comparable property; to require Legislature to adopt implementing legislation effective no later than January 1, 2012; & to provide that changes to assessments of homestead property may only be made each year if property's just value is equal to or greater than property's just value in prior year, prohibiting change in assessment if property's just value is less than that in prior year.
Effective Date:
Not Specified
Last Event:
Withdrawn prior to introduction on Thursday, February 26, 2009 4:43 PM
| Bill #
|
Subject
|
Relationship
|
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Bill #:
SJR 2242
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Subject:
Homestead Property/Assessments/Challenges [WPSC]
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Relationship:
Similar
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Bill #:
HJR 1087
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Subject:
Assessment of Homestead Property that has a Declining Market Value
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Relationship:
Compare
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Bill #:
SJR 1164
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Subject:
Homestead Property Assessment/Declining Value [EPSC]
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Relationship:
Compare
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| Event |
Time |
Member |
Committee |
Ver. |
|
Event:
H Withdrawn prior to introduction
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Time:
02/26/2009 - 4:43 PM
|
Member:
Ford
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Committee:
|
Version:
__
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|
Event:
H Filed
|
Time:
02/25/2009 - 4:41 PM
|
Member:
Ford
|
Committee:
|
Version:
__
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