HB 161 2023
CODING: Words stricken are deletions; words underlined are additions.
hb0161-00
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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 persons 2
age 65 and older; amending s. 196.075, F.S.; 3
increasing the just value limit of real estate 4
eligible for the homestead tax exemption that may be 5
adopted by counties or municipalities for certain 6
persons age 65 and older; providing a contingent 7
effective date. 8
Be It Enacted by the Legislature of the State of Florida: 9
10
Section 1. Paragraph (b) of subsection (2) of section 11
196.075, Florida Statutes, is amended to read: 12
196.075 Additional homestead exemption for persons 65 and 13
older.— 14
(2) In accordance with s. 6(d), Art. VII of the State 15
Constitution, the board of county commissioners of any county or 16
the governing authority of any municipality may adopt an 17
ordinance to allow either or both of the following additional 18
homestead exemptions: 19
(b) The amount of the assessed value of the property for a 20
person who has the legal or equitable title to real estate with 21
a just value less than $300,000 $250,000, as determined in the 22
first tax year that the owner applies and is eligible for the 23
exemption, and who has maintained thereon the permanent 24
residence of the owner for at least 25 years, who has attained 25
HB 161 2023
CODING: Words stricken are deletions; words underlined are additions.
hb0161-00
Page 2 of 2
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
age 65, and whose household income does not exceed the income 26
limitation prescribed in paragraph (a), as calculated in 27
subsection (3). 28
Section 2. This act shall take effect on the effective 29
date of the amendment to the State Constitution proposed by HJR 30
159 or a similar joint resolution having substantially the same 31
specific intent and purpose , if such amendment to the State 32
Constitution is approved at the next general election or at an 33
earlier special election specifically authorized by law for that 34
purpose. 35