HB 1277: Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property

GENERAL BILL by LaMarca

Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property ; Conforms provisions to proposed amendments made to State Constitution which prohibit levying ad valorem taxes on tangible personal property by counties, school districts, & municipalities; removes provisions relating to property appraiser's assessments & effect of determinations by value adjustment boards; repeals provisions relating to extending date for filing tangible personal property tax returns; repeals provisions relating to erroneous returns & estimates of assessment when no return is filed; repeals provisions relating to tax returns to show all exemptions & claims; repeals provisions relating to exemption of renewable energy source devices; repeals provisions relating to exemption for tangible personal property; repeals provisions relating to uncollectible personal property taxes & correction of tax roll; repeals provisions relating to attachment of tangible personal property in case of removal; provides transitional provision.

Current Bill Version Posted: 1/8/2026 12:48 PM

• Related Bills (3)

  Bill Number Subject Filed By Last Action and Location	Relationship Learn more about bill relationships
  H 1275 by LaMarca Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property Last Action: 3/13/2026 H Died in Ways & Means Committee	Linked
  S 552 by Bernard Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property Last Action: 3/13/2026 S Died in Finance and Tax	Identical
  S 550 by Bernard Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property Last Action: 3/13/2026 S Died in Finance and Tax	Compare

• Citations - Statute (36)

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  166.131	Levy of taxes for payment of debt.	Page 3 (pdf)
  166.211	Ad valorem taxes.	Page 3 (pdf)
  192.001	Definitions.	Page 4 (pdf)
  192.0105	Taxpayer rights.	Page 6 (pdf)
  192.032	Situs of property for assessment purposes.	Page 8 (pdf)
  192.042	Date of assessment.	Page 12 (pdf)
  192.091	Commissions of property appraisers and tax collectors.	Page 13 (pdf)
  193.016	Property appraiser’s assessment; effect of determinations by value adjustment board.	Page 14 (pdf)
  193.052	Preparation and serving of returns.	Page 14 (pdf)
  193.062	Dates for filing returns.	Page 15 (pdf)
  193.063	Extension of date for filing tangible personal property tax returns.	Page 15 (pdf)
  193.073	Erroneous returns; estimate of assessment when no return filed.	Page 15 (pdf)
  193.114	Preparation of assessment rolls.	Page 15 (pdf)
  194.011	Assessment notice; objections to assessments.	Page 17 (pdf)
  194.013	Filing fees for petitions; disposition; waiver.	Page 18 (pdf)
  194.034	Hearing procedures; rules.	Page 19 (pdf)
  194.035	Special magistrates; property evaluators.	Page 19 (pdf)
  194.037	Disclosure of tax impact.	Page 23 (pdf)
  195.027	Rules and regulations.	Page 23 (pdf)
  195.073	Classification of property.	Page 24 (pdf)
  195.101	Withholding of state funds.	Page 25 (pdf)
  196.011	Annual application required for exemption.	Page 26 (pdf)
  196.012	Definitions.	Page 26 (pdf)
  196.021	Tax returns to show all exemptions and claims.	Page 30 (pdf)
  196.182	Exemption of renewable energy source devices.	Page 30 (pdf)
  196.183	Exemption for tangible personal property.	Page 30 (pdf)
  196.192	Exemptions from ad valorem taxation.	Page 30 (pdf)
  196.1978	Affordable housing property exemption.	Page 31 (pdf)
  196.19782	Exemption for affordable housing on governmental property.	Page 33 (pdf)
  196.1995	Economic development ad valorem tax exemption.	Page 33 (pdf)
  197.146	Uncollectible personal property taxes; correction of tax roll.	Page 36 (pdf)
  197.343	Tax notices; additional notice required.	Page 36 (pdf)
  197.374	Partial payment of current year taxes.	Page 37 (pdf)
  197.412	Attachment of tangible personal property in case of removal.	Page 37 (pdf)
  200.065	Method of fixing millage.	Page 37 (pdf)
  212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.	Page 39 (pdf)

• Bill History

  S = Senate, H = House

  1/8/2026	H	• Filed
  1/13/2026	H	• 1st Reading (Original Filed Version)
  1/15/2026	H	• Referred to Ways & Means Committee • Referred to Intergovernmental Affairs Subcommittee • Referred to State Affairs Committee • Now in Ways & Means Committee
  3/13/2026	H	• Died in Ways & Means Committee