CS/HB 7073 -  Taxation

General Bill by Appropriations Committee and Ways & Means Committee and McClain (CO-SPONSORS) Botana; Fabricio; Mooney; Roth; Trabulsy; Tramont; Truenow
Taxation: Providing that a taxpayer has a right to know certain information regarding property determined not to have been entitled to a homestead exemption; requiring that the owner be given a specified timeframe to pay certain taxes, penalties, and interest prior to a lien being filed; providing that such lien is subject to certain provisions; prohibiting the taxpayer from being assessed certain penalties or interest under certain circumstances; providing that back taxes apply only under certain circumstances, etc.
Effective Date: July 1, 2024 except as otherwise provided
Last Event: Ordered engrossed, then enrolled on Friday, March 8, 2024 2:07 PM

PCB committee actions:

  • PCB WMC 24-05 recommended by:
    Ways & Means Committee
    • On agenda for: 02/14/24   2:00 PM View Notice
    • Favorable With Amendment(s) (final action) See Votes

Referred Committees and Committee Actions

House Referrals

Related Bills

Bill # Subject Relationship
Bill #: CS/SB 7074 Subject: Taxation Relationship: Similar
Bill #: HB 337 Subject: Sales Tax on Motor Vehicle Leases and Rentals Relationship: Compare
Bill #: CS/CS/HB 635 Subject: Child Care and Early Learning Providers Relationship: Compare
Bill #: CS/CS/HB 769 Subject: Assessment of Renewable Energy Source Devices Relationship: Compare
Bill #: CS/CS/HB 1001 Subject: Taxation Relationship: Compare
Bill #: HB 1183 Subject: Florida Main Street Program and Historic Preservation Tax Credits Relationship: Compare
Bill #: CS/CS/HB 1239 Subject: Affordable Housing Relationship: Compare
Bill #: CS/CS/CS/HB 1297 Subject: Affordable Housing in Counties Designated as Areas of Critical State Concern Relationship: Compare
Bill #: HB 1481 Subject: Taxes, Licenses, and Fees Relationship: Compare
Bill #: CS/HB 1649 Subject: Property Tax Administration Relationship: Compare
Bill #: CS/CS/SB 328 Subject: Affordable Housing Relationship: Compare
Bill #: SB 378 Subject: Property Tax Assessment Relationship: Compare
Bill #: CS/CS/SB 820 Subject: Child Care and Early Learning Providers Relationship: Compare
Bill #: CS/SB 1030 Subject: Taxation Relationship: Compare
Bill #: CS/SB 1166 Subject: Florida Main Street Program and Historic Preservation Tax Credits Relationship: Compare
Bill #: SB 1678 Subject: Taxes, Fines, and Fees Relationship: Compare
Bill #: SB 1770 Subject: Tax-filing Extensions Relationship: Compare

Bill Text

  • Enrolled
  • Engrossed 1
  • Committee Substitute 1
    • D 798738 , Ingoglia Date Filed: 03/06/24, Line#: 0 Senate: Replaced by Engrossed Amendment 3/7/2024 1:05:22 PM
    • AA 357546 , Ingoglia Date Filed: 03/07/24, Line#: 2771 Senate: Replaced by Engrossed Amendment 3/7/2024 1:05:28 PM
    • D 635570 , Ingoglia Date Filed: 03/07/24, Line#: 0 Senate: Engrossed Amendment Adopted 03/07/2024 01:05 PM
    • House: Adopted 03/08/2024 02:05 PM
    • AA 963724 , Rodriguez Date Filed: 03/07/24, Line#: 2763 Senate: Withdrawn 3/8/2024 9:49:06 AM
    • A 346991 , Eskamani Date Filed: 02/27/24, Line#: 942 House: Failed 02/29/2024 07:18 PM
    • A 765439 , Nixon Date Filed: 02/27/24, Line#: 1546 House: Failed 02/29/2024 07:21 PM
    • A 328313 , Nixon Date Filed: 02/27/24, Line#: 1546 House: Failed 02/29/2024 07:24 PM
    • A 164711 , Valdés Date Filed: 02/27/24, Line#: 1546 House: Failed 02/29/2024 07:26 PM
    • A 305937 , Gantt Date Filed: 02/27/24, Line#: 1546 House: Failed 02/29/2024 07:30 PM
    • A 122247 , Hinson Date Filed: 02/27/24, Line#: 1546 House: Failed 02/29/2024 07:35 PM
  • Original Filed Version
    • A 076721 , McClain (APC) Date Filed: 02/19/24, Line#: 1138 House(c): Adopted Without Objection 02/20/2024 07:16 PM
  • PCB WMC 24-05
    • A PCB WMC 24-05 a1 , Eskamani (WMC) Date Published: 02/13/24 , Line#: 1446 House(c): Failed to Adopt 02/14/2024 05:21 PM
    • A PCB WMC 24-05 a2 , McClain (WMC) Date Published: 02/13/24 , Line#: 311 House(c): Adopted Without Objection 02/14/2024 05:21 PM

Staff Analysis

Chamber Committee
Chamber: House Committee: Final Bill Analysis 3/22/2024 11:56:15 AM
Chamber: House Committee: Appropriations Committee 2/21/2024 7:03:42 PM
Chamber: House Committee: Appropriations Committee 2/19/2024 11:12:03 AM
Chamber: House Committee: Ways & Means Committee 2/15/2024 2:39:22 PM
Chamber: House Committee: Ways & Means Committee 2/12/2024 5:26:05 PM

Vote History

Chamber Date Yeas Nays Action Action 2 Vote Detail Barcode
Chamber: House Date: 03/01/2024 02:29 PM   Yeas: 88 Nays: 17 Action: Action 2: Passage Vote Detail: Vote [Seq# 786] Barcode:
Chamber: Senate Date: 03/08/2024 10:23 AM   Yeas: 38 Nays: 0 Action: Action 2: Vote Detail: Vote [Seq# 2] Barcode:
Chamber: House Date: 03/08/2024 02:06 PM   Yeas: 110 Nays: 0 Action: Action 2: Passage Vote Detail: Vote [Seq# 1004] Barcode:

Bill History

Event Time Member Committee Ver.
Event: H Message sent to senate Time: 03/08/2024 - 2:41 PM Member: Committee: Version: c1
Event: H Ordered engrossed, then enrolled Time: 03/08/2024 - 2:07 PM Member: Committee: Version: c1
Event: H CS passed as amended; YEAS 110, NAYS 0 Time: 03/08/2024 - 2:06 PM Member: Committee: Version: c1
Event: H Amendment 635570 adopted Time: 03/08/2024 - 2:05 PM Member: Committee: Version: c1
Event: H Added to Senate Message List Time: 03/08/2024 - 1:48 PM Member: Committee: Version: c1
Event: H In Messages Time: 03/08/2024 - 1:45 PM Member: Committee: Version: c1
Event: S CS passed as amended; YEAS 38 NAYS 0 -SJ 1008 Time: 03/08/2024 - 10:23 AM Member: Committee: Version: c1
Event: S Read 3rd time -SJ 1008 Time: 03/08/2024 - 10:20 AM Member: Committee: Version: c1
Event: S Placed on 3rd reading -SJ 943 Time: 03/07/2024 - 11:28 AM Member: Committee: Version: c1
Event: S Amendment(s) adopted (635570) -SJ 943 Time: 03/07/2024 - 11:28 AM Member: Committee: Version: c1
Event: S Read 2nd time -SJ 918 Time: 03/07/2024 - 11:08 AM Member: Committee: Version: c1
Event: S Substituted for CS/SB 7074 -SJ 919 Time: 03/07/2024 - 11:08 AM Member: Committee: Version: c1
Event: S Placed on Calendar, on 2nd reading Time: 03/07/2024 - 11:08 AM Member: Committee: Version: c1
Event: S Withdrawn from Appropriations -SJ 918 Time: 03/07/2024 - 11:08 AM Member: Committee: Version: c1
Event: S Received Time: 03/01/2024 - 7:11 PM Member: Committee: Version: c1
Event: H Message sent to senate Time: 03/01/2024 - 3:22 PM Member: Committee: Version: c1
Event: S Referred to Appropriations Time: 03/01/2024 - 3:20 PM Member: Committee: Appropriations Version: c1
Event: S In Messages Time: 03/01/2024 - 2:50 PM Member: Committee: Version: c1
Event: H CS passed; YEAS 88, NAYS 17 Time: 03/01/2024 - 2:29 PM Member: Committee: Version: c1
Event: H Read 3rd time Time: 03/01/2024 - 2:28 PM Member: Committee: Version: c1
Event: H Added to Third Reading Calendar Time: 02/29/2024 - 8:22 PM Member: Committee: Version: c1
Event: H Placed on 3rd reading Time: 02/29/2024 - 7:36 PM Member: Committee: Version: c1
Event: H Amendment 122247 Failed Time: 02/29/2024 - 7:35 PM Member: Committee: Version: c1
Event: H Amendment 305937 Failed Time: 02/29/2024 - 7:30 PM Member: Committee: Version: c1
Event: H Amendment 164711 Failed Time: 02/29/2024 - 7:26 PM Member: Committee: Version: c1
Event: H Amendment 328313 Failed Time: 02/29/2024 - 7:24 PM Member: Committee: Version: c1
Event: H Amendment 765439 Failed Time: 02/29/2024 - 7:21 PM Member: Committee: Version: c1
Event: H Amendment 346991 Failed Time: 02/29/2024 - 7:13 PM Member: Committee: Version: c1
Event: H Read 2nd time Time: 02/29/2024 - 6:46 PM Member: Committee: Version: c1
Event: H Amendment 346991 filed Time: 02/27/2024 - 3:55 PM Member: Committee: Version: c1
Event: H Amendment 122247 filed Time: 02/27/2024 - 3:14 PM Member: Committee: Version: c1
Event: H Amendment 305937 filed Time: 02/27/2024 - 3:01 PM Member: Committee: Version: c1
Event: H Amendment 164711 filed Time: 02/27/2024 - 2:44 PM Member: Committee: Version: c1
Event: H Amendment 328313 filed Time: 02/27/2024 - 2:14 PM Member: Committee: Version: c1
Event: H Amendment 765439 filed Time: 02/27/2024 - 2:05 PM Member: Committee: Version: c1
Event: H Bill added to Special Order Calendar (2/29/2024) Time: 02/26/2024 - 7:07 PM Member: Committee: Version: c1
Event: H Added to Second Reading Calendar Time: 02/23/2024 - 6:18 PM Member: Committee: Version: c1
Event: H Bill referred to House Calendar Time: 02/23/2024 - 6:18 PM Member: Committee: Version: c1
Event: H 1st Reading Time: 02/22/2024 - 9:51 PM Member: Committee: Version: c1
Event: H CS Filed Time: 02/22/2024 - 9:05 AM Member: Committee: Version: c1
Event: H Laid on Table under Rule 7.18(a) Time: 02/22/2024 - 9:05 AM Member: Committee: Version: __
Event: H Reported out of Appropriations Committee Time: 02/21/2024 - 7:03 PM Member: Committee: Appropriations Committee Version: __
Event: H Favorable with CS by Appropriations Committee Time: 02/20/2024 - 7:16 PM Member: Committee: Appropriations Committee Version: __
Event: H Added to Appropriations Committee agenda Time: 02/16/2024 - 4:12 PM Member: Committee: Appropriations Committee Version: __
Event: H Now in Appropriations Committee Time: 02/16/2024 - 2:12 PM Member: Committee: Appropriations Committee Version: __
Event: H Referred to Appropriations Committee Time: 02/16/2024 - 2:12 PM Member: Committee: Appropriations Committee Version: __
Event: H 1st Reading Time: 02/15/2024 - 9:54 PM Member: Committee: Version: __
Event: H Filed Time: 02/15/2024 - 2:49 PM Member: Committee: Ways & Means Committee Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
192.001 CS/SB 7074
192.0105 CS/CS/CS/SB 996, CS/CS/HB 1285, CS/SB 7074
193.155 SB 378, SB 652, HB 913, CS/HB 1105*, SB 1376, CS/HB 1649, SB 1710, CS/SB 7074
193.624 CS/CS/HB 769, CS/SB 7074
193.703 SB 978, CS/SB 7074
194.037
196.011 SB 378, HB 913, CS/CS/CS/SB 996, CS/HB 1105, CS/CS/HB 1285, CS/HB 1649, SB 1710, CS/SB 7074
196.031 HB 71, CS/HB 7019, CS/SB 7074
196.075 HB 913, SB 1710, CS/SB 7074
196.161 HB 913, SB 1710, CS/SB 7074
196.1978 CS/CS/SB 328, CS/CS/HB 1239, HB 1307, SB 1552, CS/SB 7074
196.1979 CS/CS/SB 328, CS/CS/HB 1239, CS/CS/CS/HB 1297, HB 1299, CS/SB 1440, CS/CS/SB 1456*, CS/SB 7074
197.319
201.08 CS/SB 7074
201.21 CS/SB 7074
206.9931 CS/CS/HB 1001, CS/SB 1030, CS/SB 7074
206.9955 CS/SB 7074
206.996 CS/SB 7074
206.997 CS/SB 7074
211.0254 CS/CS/HB 635, CS/CS/SB 820, CS/SB 7074
212.0306 SB 1594, CS/SB 7074
212.05 SB 230, SB 264, HB 269, HB 337, HB 961, CS/CS/HB 1001, CS/SB 1030, SB 1172, HB 1481, SB 1678, CS/SB 7074
212.054 CS/CS/HB 1001, CS/SB 1030, CS/SB 7074
212.055 CS/HB 479, CS/SB 688, CS/CS/HB 1221, HB 1481, SB 1678, CS/SB 7074
212.11 HB 1481, SB 1770, CS/SB 7074
212.1835 CS/CS/HB 635, CS/CS/SB 820, CS/SB 7074
212.20 CS/CS/HB 107, HB 1275, HB 5003, CS/SB 7074
213.21 CS/CS/HB 1001, CS/SB 1030, CS/SB 7074
213.67 CS/CS/HB 1001, CS/SB 1030, CS/SB 7074
220.02 CS/SB 1166, HB 1183, CS/SB 7074
220.03 SB 82, HB 7037, CS/SB 7074
220.19 CS/CS/HB 635, CS/CS/SB 820, CS/SB 7074
220.1915 CS/SB 7074
220.1992 CS/SB 7074
220.222 CS/CS/HB 1001, CS/SB 1030, HB 1481, SB 1770, CS/SB 7074
374.986
402.261 CS/CS/HB 635, CS/CS/SB 820, CS/SB 7074
402.62 CS/SB 7074
413.4021
561.121 CS/SB 7074
561.1214 CS/CS/HB 635, CS/CS/SB 820, CS/SB 7074
571.26 CS/SB 7074
571.265 SB 74, HB 7029, CS/SB 7074
624.509 CS/CS/HB 635, CS/CS/SB 820, CS/SB 1166, HB 1183, CS/SB 7074
624.5107 CS/CS/HB 635, CS/CS/SB 820, CS/SB 7074
624.5108 CS/SB 7074

(*) Not the latest version