Update April 24, 2017

House Proposed Tax Cut Package - HB 7109 - The proposed 2017 House tax cut package has been placed on the House Special Order Calendar for 4/25/17.  Based on FAC’s analysis of the proposed tax cut concepts, Counties will experience an estimated $33 million recurring impact statewide. 

10% Assessment Limit on Non-Homestead Property - HB 21 (Rep. Burton) has been substituted for SB 76 (Sen. Lee) and has been scheduled for 3rd reading and final passage on Wednesday 4/26/2017

Additional Homestead Exemption - Please review FAC’s new County by County impact analysis of SJR 1774 (Sen. Lee) and HB 7105 (Rep. LaRosa) here. HB 7015 has been placed on Special Order for 4/25/17

Renewable Energy - SB 90 (Sen. Brandes) was passed unanimously on 4/20/2017 by the Senate Appropriations committee and is now headed to the Senate floor. HB 1351 (Rep. Rodrigues) was passed unanimously by the House Commerce committee on 4/19/17 and has now placed on the House special order calendar for 2nd reading on Tuesday, 4/25/17.

Local Business Taxes - SB 330 (Sen. Stuebe) is scheduled to be heard in Senate Appropriations on 4/25/17.  HB 487 (Rep. Renner) is scheduled to be heard in the House Government Accountability committee on 4/25/17 as well.

Update April 17, 2017

House Proposed Tax Cut Package - HB 7109 - The proposed 2017 House tax cut package has yet to receive any further committee references.  Based on FAC’s analysis of the proposed tax cut concepts, Counties will experience an estimated $33 million recurring impact statewide. 

10% Assessment Limit on Non-Homestead Property - SB 76 (Sen. Lee) was unanimously passed on Wednesday, 4/12/17 by the Senate Rules Committee and now it heads to the Senate Floor.

Additional Homestead Exemption - Please review FAC’s new County by County impact analysis of SJR 1774 (Sen. Lee) and HB 7105 (Rep. LaRosa) here.

Renewable Energy - SB 90 (Sen. Brandes) was passed unanimously on 4/13/2017 by the Senate Finance and Tax committee. 

Local Business Taxes - SB 330 (Sen. Stuebe) was unanimously passed by the Senate Finance and Tax committee on 4/13/17.

 

Update April 10, 2017

House Proposed Tax Cut Package - HB 7109 - The proposed 2017 House tax cut package was passed unanimously by the Ways and means Committee on 4/5/2017 and is intended to provide for a wide range of tax reductions and modifications designed to directly impact both households and businesses, and to improve tax administration.  The proposed concepts contain several provisions related to sales tax including a reduction of the sales tax on commercial leases from 6% to 4.5% for the first two years and then permanently by 0.5%.  For property tax purposes, the proposed concepts provide property tax relief for certain property used to provide affordable housing and amends the definition of inventory to include certain construction and agricultural equipment.  Based on FAC’s analysis of the proposed tax cut concepts, Counties will experience an estimated $33 million recurring impact statewide. 

10% Assessment Limit on Non-Homestead Property - SB 76 (Sen. Lee) was unanimously passed on Thursday, 4/6/17 by the Senate Appropriations committee meeting. The bill is scheduled to be heard on Wednesday, 4/12/17 by the Senate Rules Committee before it heads to the Senate Floor.

Renewable Energy - HB 1351 (Rep. Rodrigues) was passed unanimously on 4/5/2017 by the House Ways and Means committee.  The bill was amended to include protection for solar projects currently under construction in several counties.  These counties will now realize the full amount of speculated tax revenues if the bill continues towards successful adoption.

Sales Tax on Commercial Leases - SB 484 (Sen. Hukill) which proposes to phase out the sales tax on commercial leases by beginning with a 1 cent reduction was passed by the Senate Community Affairs committee on 4/3/2017.

Update April 3, 2017

House Proposed Tax Cut Package - The proposed 2017 House tax cut package is intended to provide for a wide range of tax reductions and modifications designed to directly impact both households and businesses, and to improve tax administration.  The proposed concepts contain several provisions related to sales tax including a reduction of the sales tax on commercial leases from 6% to 4.5% for the first two years and then permanently by 0.5%.  For property tax purposes, the proposed concepts provide property tax relief for certain property used to provide affordable housing and amends the definition of inventory to include certain construction and agricultural equipment.  Based on FAC’s analysis of the proposed tax cut concepts, Counties will experience an estimated $33 million recurring impact statewide.  FAC’s initial analysis can viewed here.

Communications Services Taxes - SB 1636 (Sen. Artiles)  - Relating to Taxation of Internet Video Service would exclude internet video services from any local tax, charge, fee, or other imposition on related to the provision or purchase of internet video services was passed unanimously in the Senate Communications, Energy, and Public Utilities on 3/28/17.

10% Assessment Limit on Non-Homestead Property - SB 76 (Sen. Lee) is scheduled to be heard on Wednesday, 4/5/17 or Thursday, 4/6/17 at 10:00 a.m. in the Senate Appropriations committee meeting.

Additional Homestead Exemption - The House companion to SJR 1774 (Sen. Lee) – Increased Homestead Property Tax Exemption – is scheduled to be heard Wednesday, 4/5/17 by the House Ways and Means committee meeting at 9:00 a.m. Please refer to LEGISLATIVE PREEMPTION ALERT #1

Local Business Taxes - HB 487 by Rep. Renner was unanimously passed by the House Ways and Means committee on 3/29/17. 

Update March 20, 2017

Implementing Solar Amendment #4 - The House released version of implementing legislation for the recently passed constitutional amendment #4 HB 1351 (Rep. Rodrigues) will be heard on Tuesday, 3/21/2017 at 1:00 p.m. in the House Energy and Utilities Subcommittee.  

Communications Services Taxes - SB 378 (Sen. Flores) Taxation - will be heard in the Senate Appropriations Subcommittee on Finance and Tax on 3/21/17 at 9:00 a.m. and it proposes to repeal existing insurance premium tax credits and utilize corresponding cost savings to reduce the state communications services tax (cst) rate by 2%. The proposal also includes enough funding to hold local governments, who share in state cst revenues, harmless or without any negative fiscal impact.

10% Assessment Limit on Non-Homestead Property - HJR 21 (Rep. Burton) – Limitations on Property Tax Assessments – Passed through its last committee in the House last week, the bill has now been placed on the house “Special Order” (2nd Reading) calendar for Wednesday, 3/22/2017. 

Additional Homestead Exemption - SJR 1774 (Sen. Lee) – Limitations on Property Tax Assessments – will be heard in the Senate Community Affairs Committee on Wednesday, 3/22/2017 at 1:30 p.m. and proposes a constitutional amendment to increase the current homestead exemption of $50,000 (on the first $75,000 of value) to $75,000 (on the first $100,000 of value).  Although there has not been a house version filed yet, FAC staff expects that the House will offer a similar version of the proposed constitutional amendment.

Local Business Taxes - SB 330 by Sen. Stuebe will be heard on Tuesday, 3/21/2017 in the Senate Community Affairs Committee meeting at 1:30 p.m.  The bill proposes restrictions and limitations on local governments with regards to local business taxes.  Likewise, HB 487 by Rep. Renner will be heard on Tuesday 3/21/2017 in the House Local, Federal and Veterans Affairs Subcommittee meeting at 12:30 p.m.

Other Property Taxes - HB 49 (Rep. Eagle) will be heard on Tuesday, 3/21/2017 during the Ways and Means Committee meeting at 4:00 p.m.  The bill proposes to provide ad valorem tax abatements or relief for victims of natural disasters.

Sales Taxes on Commercial Leases - SB 704 (Sen. Garcia) related to exempting ad valorem tax chares from the sales and use tax on commercial leases will be heard in the Senate Community Affairs Committee on Wednesday, 3/22/2017 at 1:30 p.m.

 

March 13, 2017

The House released its version of implementing legislation for the recently passed constitutional amendment #4.  HB 1351 (Rep. Rodrigues) is similar to SB 90 (Sen. Brandes) except that it applies the assessment exemption to devices installed after 1/1/2018. The house bill also offers language providing for greater protections for consumers of solar installations. 

HJR 21 (Rep. Burton)– Limitations on Property Tax Assessments –Passed through its last committee in the House last week, the bill has now been placed on the house floor calendar for 2nd and 3rd reading and awaits scheduling on special order.

SJR 1774 (Sen. Lee) has been filed and proposes a constitutional amendment to increase the current homestead exemption of $50,000 (on the first $75,000 of value) to $75,000 (on the first $100,000 of value).  Although there has not been a house version filed yet, FAC staff expects that the House will offer a similar version of the proposed constitutional amendment.

**SB 378 will be heard in the Senate Appropriations Subcommittee on Finance and Tax on 3/15/17.

SB 378 (Sen. Flores) Taxation - has been filed and proposes to repeal existing insurance premium tax credits and utilize corresponding cost savings to reduce the state communications services tax (cst) rate by 2%. The proposal also includes enough funding to hold local governments, who share in state cst revenues, harmless or without any negative fiscal impact.

Legislation

Implementing Solar Amendment #4 - Sen. Brandes filed SB 90 to implement Amendment 4 to exempt solar and renewable energy devices from property taxes.  The bill was passed out of its first committee of reference, however FAC expects the bill to be significantly amended to address the application of the exemption to existing facilities developed before the passage of the constitutional measure.  It is anticipated that House Majority Leader Rep. Ray Rodrigues file a similar bill in the Florida House. 

Sales Taxes on Commercial Leases - Rep. Ahern has filed HB 223 and Sen. Perry has filed SB 838, relating to an exemption on sales taxes for commercial leases, however FAC does not support this version of the concept. 

SB 484 (Sen. Hukill) proposes to phase out the sales tax on commercial leases one cent per year over the next several year years.  Currently, there is no House companion, but FAC is supportive of this concept.

HB 463 (Rep. Raschien) and SB 704 (Sen. Garcia) propose to exempt separately itemized ad valorem tax charges from the sales and use tax paid by commercial lease tenants.

10% Assessment Limit on Non-Homestead Property - Sen. Lee has filed SJR 76 (Joint Resolution) and Rep. Burton has filed HJR 21 (Joint Resolution) to continue the existing 10 % increase limit on assessments for non-homestead property. 

Local Business Taxes - SB 330 by Sen. Stuebe was filed on 1/10/17.  The bill proposes restrictions and limitations on local governments with regards to local business taxes.  HB 487 by Rep. Renner has filed similar legislation in the Florida House.

Property Taxes - SB 272 (Sen. Hutson) / HB 49 (Rep. Eagle) Relating to Ad Valorem Taxation proposes to provide ad valorem tax abatements or relief for victims of natural disasters.