FL
Florida House Bill H0161

Florida 2023 Regular Session

Florida House Bill H0161 Compare Versions

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1010 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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1414 A bill to be entitled 1
1515 An act relating to homestead exemptions for persons 2
1616 age 65 and older; amending s. 196.075, F.S.; 3
1717 increasing the just value limit of real estate 4
1818 eligible for the homestead tax exemption that may be 5
1919 adopted by counties or municipalities for certain 6
20-persons age 65 and older; requiring certain local 7
21-government entities to amend or adopt an ordinance to 8
22-comply with this act; requiring certain adopted or 9
23-amended ordinances to be delivered to a certain person 10
24-by a specified date; providing that certain ordinances 11
25-are null and void on a certain date; providing that 12
26-certain recipients of a homestead exemption during a 13
27-specified tax year do not need to submit an additional 14
28-application; providing for future repeal; providing 15
29-effective dates. 16
30- 17
31-Be It Enacted by the Legislature of the State of Florida: 18
32- 19
33- Section 1. Paragraph (b) of subsection (2) of section 20
34-196.075, Florida Statutes, is amended to read: 21
35- 196.075 Additional homestead exemption for persons 65 and 22
36-older.— 23
37- (2) In accordance with s. 6(d), Art. VII of the State 24
38-Constitution, the board of county commissioners of any county or 25
20+persons age 65 and older; providing a contingent 7
21+effective date. 8
22+Be It Enacted by the Legislature of the State of Florida: 9
23+ 10
24+ Section 1. Paragraph (b) of subsection (2) of section 11
25+196.075, Florida Statutes, is amended to read: 12
26+ 196.075 Additional homestead exemption for persons 65 and 13
27+older.— 14
28+ (2) In accordance with s. 6(d), Art. VII of the State 15
29+Constitution, the board of county commissioners of any county or 16
30+the governing authority of any municipality may adopt an 17
31+ordinance to allow either or both of the following additional 18
32+homestead exemptions: 19
33+ (b) The amount of the assessed value of the property for a 20
34+person who has the legal or equitable title to real estate with 21
35+a just value less than $300,000 $250,000, as determined in the 22
36+first tax year that the owner applies and is eligible for the 23
37+exemption, and who has maintained thereon the permanent 24
38+residence of the owner for at least 25 years, who has attained 25
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4747 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-the governing authority of any municipality may adopt an 26
52-ordinance to allow either or both of the following additional 27
53-homestead exemptions: 28
54- (b) The amount of the assessed value of the property for a 29
55-person who has the legal or equitable title to real estate with 30
56-a just value less than $300,000 $250,000, as determined in the 31
57-first tax year that the owner applies and is eligible for the 32
58-exemption, and who has maintained thereon the permanent 33
59-residence of the owner for at least 25 years, who has attained 34
60-age 65, and whose household income does not exceed the income 35
61-limitation prescribed in p aragraph (a), as calculated in 36
62-subsection (3). 37
63- Section 2. (1) If the amendment to the State Constitution 38
64-proposed by HJR 159, or a similar joint resolution having 39
65-substantially the same specific intent and purpose, is approved 40
66-at the next general elec tion or at an earlier special election 41
67-specifically authorized by law for that purpose, the board of 42
68-county commissioners of any county or the governing authority of 43
69-any municipality that has an adopted ordinance that allows an 44
70-additional homestead exempti on pursuant to s. 196.075(2)(b), 45
71-Florida Statutes, must amend such ordinance or adopt a new 46
72-ordinance to reflect the increase in the just value limitation 47
73-from $250,000 to $300,000 specified in s. 196.075(2)(b), Florida 48
74-Statutes, as amended by this act, as follows: 49
75- (a) A board of county commissioners or the governing 50
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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-authority of a municipality may prospectively amend an ordinance 51
89-authorizing an additional homestead exemption pursuant to s. 52
90-196.075(2)(b), Florida Statutes, or adopt a new ordinance to 53
91-comply with this subsection at any time before the election, 54
92-contingent upon voter approval of the amendment to the State 55
93-Constitution proposed by HJR 159 or a similar joint resolution 56
94-having substantially the same intent and purpose. 57
95- (b) If the board of cou nty commissioners or the governing 58
96-authority of a municipality that has an ordinance authorizing an 59
97-additional homestead exemption pursuant to s. 196.075(2)(b), 60
98-Florida Statutes, has not prospectively amended or replaced such 61
99-ordinance pursuant to paragrap h (a) before the election, such 62
100-board or governing authority must amend the existing ordinance 63
101-or adopt a new ordinance either repealing the exemption or 64
102-adopting the new just value limitation effective January 1, 65
103-2025, on or before December 31, 2024. Notw ithstanding s. 66
104-196.075(6), Florida Statutes, such ordinance must be delivered 67
105-to the property appraiser no later than January 15, 2025. 68
106- (c) Any ordinance that does not comport with the revised 69
107-just value limitation provided for in s. 196.075(2)(b), Flori da 70
108-Statutes, by January 1, 2025, is deemed null and void effective 71
109-January 1, 2025. 72
110- (d) For a county or municipality that had an ordinance in 73
111-effect that granted the additional homestead exemption 74
112-authorized under s. 196.075(2)(b), Florida Statutes, for the 75
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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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125-2024 tax year and that adopts or amends an ordinance pursuant to 76
126-paragraph (a) or paragraph (b), persons receiving the exemption 77
127-for the 2024 tax year shall continue to receive the exemption 78
128-for the 2025 tax year without having to submit an additional 79
129-application, provided that the other conditions in s. 196.075, 80
130-Florida Statutes, are met. 81
131- (2) This section is repealed December 31, 2025. 82
132- Section 3. This section and section 2 shall take effect on 83
133-July 1, 2023, and section 1 shall take effect on the effective 84
134-date of the amendment to the State Constitution proposed by HJR 85
135-159 or a similar joint resolution having substantially the same 86
136-specific intent and purpose , if such amendment to the State 87
137-Constitution is approved at the next general election or at an 88
138-earlier special election specifically authorized by law for that 89
139-purpose. 90
51+age 65, and whose household income does not exceed the income 26
52+limitation prescribed in paragraph (a), as calculated in 27
53+subsection (3). 28
54+ Section 2. This act shall take effect on the effective 29
55+date of the amendment to the State Constitution proposed by HJR 30
56+159 or a similar joint resolution having substantially the same 31
57+specific intent and purpose , if such amendment to the State 32
58+Constitution is approved at the next general election or at an 33
59+earlier special election specifically authorized by law for that 34
60+purpose. 35