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