CS/HB 161 2023
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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; requiring certain local 7
government entities to amend or adopt an ordinance to 8
comply with this act; requiring certain adopted or 9
amended ordinances to be delivered to a certain person 10
by a specified date; providing that certain ordinances 11
are null and void on a certain date; providing that 12
certain recipients of a homestead exemption during a 13
specified tax year do not need to submit an additional 14
application; providing for future repeal; providing 15
effective dates. 16
17
Be It Enacted by the Legislature of the State of Florida: 18
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Section 1. Paragraph (b) of subsection (2) of section 20
196.075, Florida Statutes, is amended to read: 21
196.075 Additional homestead exemption for persons 65 and 22
older.— 23
(2) In accordance with s. 6(d), Art. VII of the State 24
Constitution, the board of county commissioners of any county or 25
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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 governing authority of any municipality may adopt an 26
ordinance to allow either or both of the following additional 27
homestead exemptions: 28
(b) The amount of the assessed value of the property for a 29
person who has the legal or equitable title to real estate with 30
a just value less than $300,000 $250,000, as determined in the 31
first tax year that the owner applies and is eligible for the 32
exemption, and who has maintained thereon the permanent 33
residence of the owner for at least 25 years, who has attained 34
age 65, and whose household income does not exceed the income 35
limitation prescribed in p aragraph (a), as calculated in 36
subsection (3). 37
Section 2. (1) If the amendment to the State Constitution 38
proposed by HJR 159, or a similar joint resolution having 39
substantially the same specific intent and purpose, is approved 40
at the next general elec tion or at an earlier special election 41
specifically authorized by law for that purpose, the board of 42
county commissioners of any county or the governing authority of 43
any municipality that has an adopted ordinance that allows an 44
additional homestead exempti on pursuant to s. 196.075(2)(b), 45
Florida Statutes, must amend such ordinance or adopt a new 46
ordinance to reflect the increase in the just value limitation 47
from $250,000 to $300,000 specified in s. 196.075(2)(b), Florida 48
Statutes, as amended by this act, as follows: 49
(a) A board of county commissioners or the governing 50
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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
authority of a municipality may prospectively amend an ordinance 51
authorizing an additional homestead exemption pursuant to s. 52
196.075(2)(b), Florida Statutes, or adopt a new ordinance to 53
comply with this subsection at any time before the election, 54
contingent upon voter approval of the amendment to the State 55
Constitution proposed by HJR 159 or a similar joint resolution 56
having substantially the same intent and purpose. 57
(b) If the board of cou nty commissioners or the governing 58
authority of a municipality that has an ordinance authorizing an 59
additional homestead exemption pursuant to s. 196.075(2)(b), 60
Florida Statutes, has not prospectively amended or replaced such 61
ordinance pursuant to paragrap h (a) before the election, such 62
board or governing authority must amend the existing ordinance 63
or adopt a new ordinance either repealing the exemption or 64
adopting the new just value limitation effective January 1, 65
2025, on or before December 31, 2024. Notw ithstanding s. 66
196.075(6), Florida Statutes, such ordinance must be delivered 67
to the property appraiser no later than January 15, 2025. 68
(c) Any ordinance that does not comport with the revised 69
just value limitation provided for in s. 196.075(2)(b), Flori da 70
Statutes, by January 1, 2025, is deemed null and void effective 71
January 1, 2025. 72
(d) For a county or municipality that had an ordinance in 73
effect that granted the additional homestead exemption 74
authorized under s. 196.075(2)(b), Florida Statutes, for the 75
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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
2024 tax year and that adopts or amends an ordinance pursuant to 76
paragraph (a) or paragraph (b), persons receiving the exemption 77
for the 2024 tax year shall continue to receive the exemption 78
for the 2025 tax year without having to submit an additional 79
application, provided that the other conditions in s. 196.075, 80
Florida Statutes, are met. 81
(2) This section is repealed December 31, 2025. 82
Section 3. This section and section 2 shall take effect on 83
July 1, 2023, and section 1 shall take effect on the effective 84
date of the amendment to the State Constitution proposed by HJR 85
159 or a similar joint resolution having substantially the same 86
specific intent and purpose , if such amendment to the State 87
Constitution is approved at the next general election or at an 88
earlier special election specifically authorized by law for that 89
purpose. 90