Florida 2022 Regular Session

Florida House Bill H0975 Compare Versions

Only one version of the bill is available at this time.

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3	3	HB 975 2022
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10	10	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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14	14	A bill to be entitled 1
15	15	An act relating to homestead exemptions for low -income 2
16	16	seniors; creating s. 193.626, F.S.; providing a 3
17	17	homestead assessment limitation for low -income, long-4
18	18	term resident seniors; requiring an annual adjustment 5
19	19	of the limitation; specifying other exemptions that 6
20	20	apply for certain low -income seniors; requiring a 7
21	21	property appraiser who makes a certain determination 8
22	22	to serve upon certain persons a notice of inten t to 9
23	23	record a tax lien against the property; providing that 10
24	24	such property is subject to certain taxes, penalties, 11
25	25	and interest; providing an exception from such 12
26	26	penalties and interest; providing that certain persons 13
27	27	must be given a specified timeframe to p ay taxes, 14
28	28	penalties, and interest before such lien is filed; 15
29	29	providing requirements for such liens; amending s. 16
30	30	196.075, F.S.; revising the amount of the exemption 17
31	31	that may be granted by counties or municipalities to 18
32	32	low-income, long-term resident seniors receiving a 19
33	33	specified homestead exemption; revising eligibility 20
34	34	criteria; providing applicability; providing for a 21
35	35	homestead exemption equal to the assessed value of the 22
36	36	property for certain property owned by low -income, 23
37	37	long-term resident seniors; requiri ng an annual 24
38	38	adjustment of the just value limitation authorizing 25
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40	40	HB 975 2022
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45	45	hb0975-00
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47	47	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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51	51	counties and municipalities to grant new exemptions to 26
52	52	certain taxpayers under specified circumstances; 27
53	53	conforming a provision to changes made by the act; 28
54	54	authorizing the Department of Revenu e to enact 29
55	55	emergency rules; providing applicability; providing a 30
56	56	contingent effective date. 31
57	57	32
58	58	Be It Enacted by the Legislature of the State of Florida: 33
59	59	34
60	60	Section 1. Section 193.626, Florida Statutes, is created 35
61	61	to read: 36
62	62	193.626 Homestead assessment limitation for certain 37
63	63	persons age 65 years or older. — 38
64	64	(1) The assessed value of real estate used as a homestead 39
65	65	by a person who has attained age 65 and whose household income, 40
66	66	as defined in s. 196.075(1), does not exceed the household 41
67	67	income limitation as determined in s. 196.075, may not exceed 42
68	68	the assessed value as of the January 1 immediately preceding the 43
69	69	date on which the property owner applies and is eligible for the 44
70	70	homestead assessment limitation under this section. 45
71	71	(2) Those persons entitled to the homestead exemption in 46
72	72	s. 196.031 may apply for and receive the homestead assessment 47
73	73	limitation under this section if they otherwise meet the 48
74	74	criteria of this section. 49
75	75	(3) If title is held jointly with right of survivorship, 50
76	76
77	77	HB 975 2022
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84	84	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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88	88	the person residing on the property who has attained age 65 51
89	89	years and whose household income meets the requirements of this 52
90	90	section may receive the entire amount of the homestead 53
91	91	assessment limitation under this section. 54
92	92	(4) The homestead assessment limitation carries over to a 55
93	93	surviving spouse who uses the property as a homestead, who has 56
94	94	attained age 65, and whose household income meets the 57
95	95	requirements of this section. 58
96	96	(5) If a property appraiser determines that, for any year 59
97	97	within the immediately previous 10 years, a pe rson who was not 60
98	98	entitled to the homestead assessment limitation under this 61
99	99	section was granted such limitation, the property appraiser 62
100	100	shall serve upon the person a notice of intent to record in the 63
101	101	public records of the county a notice of tax lien agains t any 64
102	102	property owned by that person in the county, which property must 65
103	103	be identified in the notice of tax lien. Any property that is 66
104	104	owned by the person and that is situated in this state is 67
105	105	subject to the taxes limited by the improper homestead 68
106	106	assessment limitation, plus a penalty of 50 percent of the 69
107	107	unpaid taxes for each year and interest at a rate of 15 percent 70
108	108	per annum. However, if such assessment limitation is improperly 71
109	109	granted as a result of a clerical error or omission by the 72
110	110	property appraiser, the person who improperly received the 73
111	111	limitation may not be assessed the penalty and interest. Before 74
112	112	any such lien is filed, the person must be given 30 days within 75
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121	121	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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125	125	which to pay the taxes, penalties, and interest. Such a lien is 76
126	126	subject to the procedures and provisions set forth in s. 77
127	127	196.161(3). 78
128	128	Section 2. Subsections (4) through (9) of section 196.075, 79
129	129	Florida Statutes, are renumbered as subsections (6) through 80
130	130	(11), respectively, subsection (2) is amended, and new 81
131	131	subsections (4) and (5) are added to that section, to read: 82
132	132	196.075 Additional homestead exemption for persons 65 and 83
133	133	older.— 84
134	134	(2) In accordance with s. 6(d), Art. VII of the State 85
135	135	Constitution, the board of county commissioners of any county or 86
136	136	the governing authority of any municipali ty may adopt an 87
137	137	ordinance to allow either or both of the following additional 88
138	138	homestead exemptions to a person who has the legal or equitable 89
139	139	title to real estate and maintains thereon the permanent 90
140	140	residence of the owner, who has attained age 65, and whos e 91
141	141	household income does not exceed $20,000, as calculated in 92
142	142	subsection (3): 93
143	143	(a) Up to $50,000 of the assessed value of the property; 94
144	144	or for a person who has the legal or equitable title to real 95
145	145	estate and maintains thereon the permanent residence of the 96
146	146	owner, who has attained age 65, and whose household income does 97
147	147	not exceed $20,000. 98
148	148	(b) The amount of the assessed value of the property for a 99
149	149	person who has the legal or equitable title to real estate with 100
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158	158	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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162	162	a just value less than $250,000, as determined in the first tax 101
163	163	year that the owner applies and is eligible for the exemption, 102
164	164	and who has maintained thereon the permanent residence of the 103
165	165	owner for at least 25 years, who has attained age 65, and whose 104
166	166	household income does not exceed the income limit ation 105
167	167	prescribed in paragraph (a), as calculated in subsection (3) . An 106
168	168	exemption adopted pursuant to this paragraph does not apply to 107
169	169	taxes levied for the payment of bonds or to taxes authorized by 108
170	170	vote of the electors pursuant to s. 9(b) or s. 12, Art. VI I of 109
171	171	the State Constitution. 110
172	172	(4) In accordance with s. 6(g), Art. VII of the State 111
173	173	Constitution, for all levies other than school district levies, 112
174	174	each person who has the legal or equitable title to real estate 113
175	175	with a just value less than $300,000, as determined in the first 114
176	176	year that the owner applies and is eligible for the exemption, 115
177	177	and who has maintained thereon the permanent residence of the 116
178	178	owner for not less than 20 years, who has attained age 65, and 117
179	179	whose household income does not exceed the income limitation 118
180	180	prescribed in subsection (2), as calculated in subsection (3), 119
181	181	is entitled to an exemption equal to the assessed value of the 120
182	182	property. Beginning January 1, 2024, and each January 1 121
183	183	thereafter, the just value limitation shall be equal to the 122
184	184	greater of the prior year's just value limitation, or the prior 123
185	185	year's just value limitation multiplied by the percentage change 124
186	186	in the average of the All -Transactions House Price Index for 125
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195	195	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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199	199	Florida, not seasonall y adjusted, or successor reports as 126
200	200	reported by the Federal Housing Finance Agency or its successor, 127
201	201	for the most recent 4 -quarter period ending September 30 128
202	202	compared to the 4-quarter period ending September 30 of the year 129
203	203	immediately preceding the most re cent period. The adjusted just 130
204	204	value limitation shall take effect January 1 of each year. A 131
205	205	person who received the exemption described in s. 196.075(2)(b), 132
206	206	Florida Statutes (2021), in 2022 qualifies for the exemption in 133
207	207	this subsection on January 1, 2023, regardless of the just value 134
208	208	of the homestead on January 1, 2023. 135
209	209	(5) If a county or municipality that has adopted an 136
210	210	ordinance implementing the exemption in paragraph (2)(a) adopts 137
211	211	an ordinance implementing the exemption in paragraph (2)(b), the 138
212	212	county or municipality may grant the new exemption to the same 139
213	213	taxpayers without requiring a new application. 140
214	214	Section 3. (1) The Department of Revenue may, and all 141
215	215	conditions are deemed met to, adopt emergency rules pursuant to 142
216	216	s. 120.54(4), Florida Statute s, to administer this section. 143
217	217	(2) Notwithstanding any other provision of law, emergency 144
218	218	rules adopted pursuant to subsection (1) are effective for 6 145
219	219	months after adoption and may be renewed during the pendency of 146
220	220	procedures to adopt permanent rules addr essing the subject of 147
221	221	the emergency rules. 148
222	222	Section 4. The creation by this act of s. 193.626, Florida 149
223	223	Statutes, and the amendments made by this act to s. 196.075, 150
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232	232	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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236	236	Florida Statutes, first apply to the 2023 tax roll. 151
237	237	Section 5. This act shall take e ffect on the effective 152
238	238	date of the amendment to the State Constitution proposed by HJR 153
239	239	973 or a similar joint resolution having substantially the same 154
240	240	specific intent and purpose, if such amendment to the State 155
241	241	Constitution is approved at the next genera l election or at an 156
242	242	earlier special election specifically authorized by law for that 157
243	243	purpose. 158