---
type: "Bill"
title: "Taxation"
description: "Taxation; Prohibiting counties from imposing requirements on borrowers other than requiring proof of the borrower's income; providing for the assessment of land used in the production of aquaculture to be based solely on its agricultural use; providing that real property includes certain portions; revising the military operations that qualify certain servicemembers for an additional ad valorem tax exemption; increasing the property tax exemption for residents who are widows, widowers, blind persons, or totally and permanently disabled persons; defining the term \"residential improvement\"; providing for an abatement of ad valorem taxes and non-ad valorem assessments for certain residential improvements destroyed due to a sudden and unforeseen collapse; exempting certain federal loans from documentary stamp taxes; exempting certain Formula One Grand Prix race admissions from the sales tax on admissions; exempting certain Daytona 500 race admissions from the sales tax on admissions; exempting from sales and use tax the retail sale of children's books during a specified timeframe; exempting from sales and use tax the retail sale of children's diapers during a specified timeframe, etc."
jurisdiction: "us/states/fl"
legislature: "Florida Legislature"
session: "2022"
identifier: "HB 7071"
citation: "Florida HB 7071 (2022)"
classification: ["bill"]
subjects: ["and use", "conference committee", "insurance"]
status: "enacted"
chapter_law: "2022-97"
primary_sponsors: ["Payne"]
version_count: 5
action_count: 43
vote_count: 6
first_action: "2022-02-18"
last_action: "2022-05-06"
source: "openstates"
source_identifier: "ocd-bill/0222bf1f-823a-4a6d-a5a8-5e54ccaa907d"
source_url: "https://flsenate.gov/Session/Bill/2022/7071/ByCategory"
source_hash: "6e0bf4f956c4eec9075e8e1d9fc56c5daf369d44c17e0c360fb19eca3c617946"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-fl"]
---

# Florida HB 7071 (2022) — Taxation

Taxation; Prohibiting counties from imposing requirements on borrowers other than requiring proof of the borrower's income; providing for the assessment of land used in the production of aquaculture to be based solely on its agricultural use; providing that real property includes certain portions; revising the military operations that qualify certain servicemembers for an additional ad valorem tax exemption; increasing the property tax exemption for residents who are widows, widowers, blind persons, or totally and permanently disabled persons; defining the term "residential improvement"; providing for an abatement of ad valorem taxes and non-ad valorem assessments for certain residential improvements destroyed due to a sudden and unforeseen collapse; exempting certain federal loans from documentary stamp taxes; exempting certain Formula One Grand Prix race admissions from the sales tax on admissions; exempting certain Daytona 500 race admissions from the sales tax on admissions; exempting from sales and use tax the retail sale of children's books during a specified timeframe; exempting from sales and use tax the retail sale of children's diapers during a specified timeframe, etc.

**Enacted** — Laws of Florida, Chapter 2022-97.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **H 7071 Filed** (filed) — [source](https://flsenate.gov/Session/Bill/2022/7071/BillText/Filed/PDF)
2. **H 7071 c1** (committee substitute) — [source](https://flsenate.gov/Session/Bill/2022/7071/BillText/c1/PDF)
3. **H 7071 e1** (engrossed) — [source](https://flsenate.gov/Session/Bill/2022/7071/BillText/e1/PDF)
4. **H 7071 e2** (engrossed) — [source](https://flsenate.gov/Session/Bill/2022/7071/BillText/e2/PDF)
5. **H 7071 er** (enrolled) — [source](https://flsenate.gov/Session/Bill/2022/7071/BillText/er/PDF)

## Votes

- Conference Report — **33–0** (pass) · upper
- Passage, Third Reading — **115–0** (pass) · lower
- A - 338175, Adoption, Second Reading — **39–75** (fail) · lower
- Favorable With Committee Substitute (Appropriations Committee) — **27–0** (pass) · lower
- Conference Committee Report, Passage — **107–0** (pass) · lower
- Favorable (Ways & Means Committee) — **16–0** (pass) · lower

## Sponsors

- Appropriations Committee — primary (organization)
- Payne — primary (person)
- Ways and Means Committee — primary (organization)
- Arrington — cosponsor (person)
- Avila — cosponsor (person)
- Bartleman — cosponsor (person)
- Bell — cosponsor (person)
- Brown — cosponsor (person)
- Bush — cosponsor (person)
- Hunschofsky — cosponsor (person)
- Latvala — cosponsor (person)
- Morales — cosponsor (person)
- Overdorf — cosponsor (person)
- Woodson — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-02-18** Filed `filing`
- **2022-02-18** Referred to Appropriations Committee `referral-committee`
- **2022-02-18** Now in Appropriations Committee
- **2022-02-18** Added to Appropriations Committee agenda
- **2022-02-21** 1st Reading (Original Filed Version)
- **2022-02-22** Favorable with CS by Appropriations Committee
- **2022-02-22** Reported out of Appropriations Committee
- **2022-02-22** Laid on Table under Rule 7.18(a)
- **2022-02-22** CS Filed
- **2022-02-22** 1st Reading (Committee Substitute 1)
- **2022-02-24** Bill referred to House Calendar
- **2022-02-24** Added to Second Reading Calendar
- **2022-02-24** Bill added to Special Order Calendar (3/1/2022)
- **2022-03-01** Read 2nd time `reading-2`
- **2022-03-01** Amendment 199927 adopted
- **2022-03-01** Amendment 338175 Failed
- **2022-03-01** Placed on 3rd reading
- **2022-03-01** Added to Third Reading Calendar
- **2022-03-02** Read 3rd time `reading-3`
- **2022-03-02** CS passed as amended; YEAS 115, NAYS 0 `passage`
- **2022-03-02** In Messages
- **2022-03-02** Referred to Appropriations `referral-committee`
- **2022-03-02** Received
- **2022-03-08** Bill placed in Conference (Appropriations Conference Committee/Appropriations)
- **2022-03-08** Conference Committee appointed
- **2022-03-09** Withdrawn from Appropriations `withdrawal`
- **2022-03-09** Placed on Calendar, on 2nd reading
- **2022-03-09** Bill placed in Conference (Appropriations Conference Committee/Appropriations)
- **2022-03-09** Conference Committee appointed: Appropriations Conference Committee/Appropriations: Stargel (Chair), Bean (At Large), Book (At Large), Gibson (At Large), Mayfield (At Large), Passidomo (At Large), Perry (At Large), Powell (At Large), Rouson (At Large), Stewart (At Large); Appropriations Conference Committee on Agriculture, Environment, and General Government/Agriculture and Natural Resources: Albritton (Chair), Ausley, Berman, Boyd, Bradley, Brodeur, Garcia, Mayfield, Rodrigues, Stewart; Appropriations Conference Committee on Agriculture, Environment, and General Government/State Administration and Technology: Albritton (Chair), Ausley, Berman, Boyd, Bradley, Brodeur, Garcia, Mayfield, Rodrigues, Stewart; Appropriations Conference Committee on Criminal and Civil Justice/Justice: Perry (Chair), Baxley, Bracy, Gainer, Pizzo, Rodriguez, Torres, Wright; Appropriations Conference Committee on Education/Higher Education: Broxson (Chair), Cruz, Diaz, Gibson, Gruters, Hutson, Passidomo, Polsky; Appropriations Conference Committee on Education/PreK-12: Broxson (Chair), Cruz, Diaz, Gibson, Gruters, Hutson, Passidomo, Polsky; Appropriations Conference Committee on Health and Human Services/Health Care: Bean (Chair), Book, Brodeur, Burgess, Diaz, Farmer, Harrell, Jones, Rodrigues, Rodriguez, Rouson; Appropriations Conference Committee on Transportation, Tourism, and Economic Development/Infrastructure and Tourism: Gainer (Chair), Ausley, Boyd, Cruz, Garcia, Gibson, Hooper, Mayfield, Perry, Taddeo, Wright;
- **2022-03-11** Read 2nd time `reading-2`
- **2022-03-11** Read 3rd time `reading-3`
- **2022-03-14** Conference Committee Report received
- **2022-03-14** Conference Committee Report adopted (876451)
- **2022-03-14** Passed as amended by Conference Committee Report; YEAS 33 NAYS 0 `passage`
- **2022-03-14** In Messages
- **2022-03-14** Conference Committee Report considered
- **2022-03-14** Amendment 876451 adopted
- **2022-03-14** Conference Committee Report adopted
- **2022-03-14** Passed as amended by Conference Committee Report; YEAS 107, NAYS 0 `passage`
- **2022-03-14** Ordered engrossed, then enrolled
- **2022-05-05** Signed by Officers and presented to Governor
- **2022-05-06** Approved by Governor `executive-signature`
- **2022-05-06** Chapter No. 2022-97; companion bill(s) passed, see HB 5001 (Ch. 2022-156)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0222bf1f-823a-4a6d-a5a8-5e54ccaa907d`. Confidence: reported (aggregated from official Florida legislature records).