Florida 2022 Regular Session

Florida House Bill H0975

Introduced
12/20/21  
Refer
1/7/22  
Refer
1/7/22  
Refer
1/7/22  

Caption

Homestead Exemptions for Low-income Seniors

Impact

The enactment of HB 0975 would have significant implications for state tax laws, particularly regarding property tax assessments for seniors. By mandating annual adjustments to the just value limitation based on housing market indicators, the bill aims to keep property taxes manageable for the eligible seniors. The local governments and property appraisers will need to adapt to the changes in assessment processes and the new criteria for determining exemption eligibility, which may involve additional administrative steps.

Summary

House Bill 0975 aims to provide enhanced homestead exemptions for low-income seniors in Florida. Specifically, the bill establishes a homestead assessment limitation for property owners aged 65 and older whose household income is below a certain threshold. This limitation ensures that the assessed value of their property does not exceed the value assessed on January 1st in the year prior to their application. The bill recognizes the financial strain on seniors living on fixed incomes and seeks to offer them tax relief, allowing them to maintain their homes without facing prohibitive tax increases due to rising property values.

Contention

While the bill has garnered support for its intention to assist vulnerable populations, some data suggests that there may be points of contention regarding the income threshold set for eligibility. Critics may argue that the income limit is not sufficiently accommodating, thus excluding some seniors who may also struggle financially. Additionally, concerns over the administrative burden placed on county property appraisers in determining eligibility and managing the ongoing assessments may be raised. The overall impact of the bill on local tax revenues is also a point of concern, as granting significant exemptions to a portion of the senior population could strain municipal budgets.

Companion Bills

FL S1280

Similar To Homestead Taxes for Persons Age 65 and Older

FL S1278

Similar To Homestead Property Taxes/Persons Age 65 and Older

FL H0973

Related Homestead Property Tax Assessment Limitations and Tax Exemptions for Certain Low-income Elderly Persons

Similar Bills

NJ A254

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

NJ A975

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

FL H1105

Rescinding a Homestead Exemption Application

NJ A5089

Prohibits homestead property tax rebates and credits and ANCHOR property tax benefits from being paid to property owners who move out of State.

FL H0775

Assessment of Homestead Property

MN HF1343

Property tax provisions modified, and identification requirements for homestead determination modified.

NJ A3354

Converts senior freeze reimbursement into credit applied directly to property tax bills.

NJ A2164

Converts senior freeze reimbursement into credit applied directly to property tax bills.