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| 3 | 3 | | HB 471 2023 |
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| 7 | 7 | | CODING: Words stricken are deletions; words underlined are additions. |
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| 8 | 8 | | hb0471-00 |
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| 9 | 9 | | Page 1 of 2 |
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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 |
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| 15 | 15 | | An act relating to homestead assessments; amending s. 2 |
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| 16 | 16 | | 193.155, F.S.; revising the limitation on annual 3 |
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| 17 | 17 | | increases of homestead property tax assessments; 4 |
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| 18 | 18 | | providing a contingent effective date. 5 |
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| 19 | 19 | | 6 |
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| 20 | 20 | | Be It Enacted by the Legislature of the State of Florida: 7 |
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| 21 | 21 | | 8 |
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| 22 | 22 | | Section 1. Subsection (1) of section 193.155, Florida 9 |
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| 23 | 23 | | Statutes, is amended to read: 10 |
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| 24 | 24 | | 193.155 Homestead assessments. —Homestead property shall be 11 |
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| 25 | 25 | | assessed at just value as of January 1, 1994. Property receiving 12 |
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| 26 | 26 | | the homestead exemption after January 1, 1994, shall be assessed 13 |
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| 27 | 27 | | at just value as of January 1 of the year in which the property 14 |
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| 28 | 28 | | receives the exemption unless the provisions of subsection (8) 15 |
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| 29 | 29 | | apply. 16 |
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| 30 | 30 | | (1) Beginning in 1995, or the year following the year the 17 |
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| 31 | 31 | | property receives homestead exemption, whichever is later, the 18 |
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| 32 | 32 | | property shall be reassessed annually on January 1. Any change 19 |
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| 33 | 33 | | resulting from such reassessment shall not exceed the lower of 20 |
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| 34 | 34 | | the following: 21 |
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| 35 | 35 | | (a) Two Three percent of the assessed value of the 22 |
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| 36 | 36 | | property for the prior year; or 23 |
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| 37 | 37 | | (b) The percentage change in the Consumer Price Index for 24 |
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| 38 | 38 | | All Urban Consumers, U.S. City Average, all items 1967=100, or 25 |
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| 40 | 40 | | HB 471 2023 |
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| 42 | 42 | | |
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| 43 | 43 | | |
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| 44 | 44 | | CODING: Words stricken are deletions; words underlined are additions. |
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| 45 | 45 | | hb0471-00 |
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| 46 | 46 | | Page 2 of 2 |
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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 | | successor reports for the preceding calendar year as initially 26 |
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| 52 | 52 | | reported by the United States Department of Labor, Bureau of 27 |
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| 53 | 53 | | Labor Statistics. 28 |
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| 54 | 54 | | Section 2. This act shall take effect on the effective 29 |
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| 55 | 55 | | date of the amendment to the State Constitution proposed by HJR 30 |
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| 56 | 56 | | 469 or a similar joint resolution ha ving substantially the same 31 |
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| 57 | 57 | | specific intent and purpose , if such amendment to the State 32 |
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| 58 | 58 | | Constitution is approved at the next general election or at an 33 |
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| 59 | 59 | | earlier special election specifically authorized by law for that 34 |
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| 60 | 60 | | purpose. 35 |
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