(at the request of Senate Interim Committee on Finance and Revenue)
Chief Sponsors:
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Regular Sponsors:
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Bill Title:
Relating to property taxation; and prescribing an effective date.
Catchline/Summary:
Describes proposed boundary change as change that has not become final or effective on or before March 31 and that is certain to become final or effective before July 1 of same year or that is subject to voter approval in election held before July 1 and becomes final or effective before July 1. Describes proposed boundary change as change that has not become final or effective on or before March 31 and that is certain to become final or effective before July 1 of same year or that is subject to voter approval in election held before July 1 and becomes final or effective before July 1. Applies to property tax years beginning on or after July 1, 2010.
Exempts from ad valorem taxation certain communications equipment, emergency response equipment and other tangible personal property used primarily to respond to shipboard fires or oil spills in navigable waters. Applies to property tax years beginning on or after July 1, 2010.
Exempts from ad valorem taxation] Clarifies that property used for other than housing or residential purposes that is part of multiple-unit housing is exempt from ad valorem taxation if approved for exemption before August 26, 2009, for tax year beginning before July 1, 2009. Directs payment of refunds with interest. Sunsets January 2, 2020.
Removes double majority voting requirement for certain elections related to district formation, city incorporation and city consolidation or merger.
Takes effect on 91st day following adjournment sine die.
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SB 1015
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