HB 1599 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 tax exemptions; amending 2
ss. 196.011, 196.075, and 196.161, F.S.; revising the 3
interest rate and penalty that applies to property 4
owners who unlawfully received a homestead exemption; 5
amending s. 196.061, F.S.; revising criteria under 6
which the rental of homestead property is considered 7
abandonment for tax exemption purposes; providing an 8
effective date. 9
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Be It Enacted by the Le gislature of the State of Florida: 11
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Section 1. Paragraph (a) of subsection (9) of section 13
196.011, Florida Statutes, is amended to read: 14
196.011 Annual application required for exemption. — 15
(9)(a) A county may, at the request of the property 16
appraiser and by a majority vote of its governing body, waive 17
the requirement that an annual application or statement be made 18
for exemption of property within the county after an initial 19
application is made and the exemption granted. The waiver under 20
this subsection of the annual application or statement 21
requirement applies to all exemptions under this chapter except 22
the exemption under s. 196.1995. Notwithstanding such waiver, 23
refiling of an application or statement shall be required when 24
any property granted an exemption is sold or otherwise disposed 25
HB 1599 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
of, when the ownership changes in any manner, when the applicant 26
for homestead exemption ceases to use the property as his or her 27
homestead, or when the status of the owner changes so as to 28
change the exempt status o f the property. In its deliberations 29
on whether to waive the annual application or statement 30
requirement, the governing body shall consider the possibility 31
of fraudulent exemption claims which may occur due to the waiver 32
of the annual application requireme nt. The owner of any property 33
granted an exemption who is not required to file an annual 34
application or statement shall notify the property appraiser 35
promptly whenever the use of the property or the status or 36
condition of the owner changes so as to change the exempt status 37
of the property. If any property owner fails to so notify the 38
property appraiser and the property appraiser determines that 39
for any year within the prior 10 years the owner was not 40
entitled to receive such exemption, the owner of the prop erty is 41
subject to the taxes exempted as a result of such failure plus 42
payment of interest at the rate as set forth in s. 213.235 of 43
the unpaid taxes for each year, and a penalty of three times the 44
interest rate set forth in s. 213.235, not to exceed 50 pe rcent 45
of the unpaid taxes for each year 15 percent interest per annum 46
and a penalty of 50 percent of the taxes exempted . Except for 47
homestead exemptions controlled by s. 196.161, the property 48
appraiser making such determination shall record in the public 49
records of the county a notice of tax lien against any property 50
HB 1599 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
owned by that person or entity in the county, and such property 51
must be identified in the notice of tax lien. Such property is 52
subject to the payment of all taxes and penalties. Such lien 53
when filed shall attach to any property, identified in the 54
notice of tax lien, owned by the person who illegally or 55
improperly received the exemption. If such person no longer owns 56
property in that county but owns property in some other county 57
or counties in the state, the property appraiser shall record a 58
notice of tax lien in such other county or counties, identifying 59
the property owned by such person or entity in such county or 60
counties, and it shall become a lien against such property in 61
such county or count ies. 62
Section 2. Subsection (1) of section 196.061, Florida 63
Statutes, is amended to read: 64
196.061 Rental of homestead to constitute abandonment. — 65
(1) The rental of all or substantially all of a dwelling 66
previously claimed to be a homestead for tax p urposes 67
constitutes shall constitute the abandonment of such dwelling as 68
a homestead, and the abandonment continues until the dwelling is 69
physically occupied by the owner. However, such abandonment of 70
the homestead after January 1 of any year does not affe ct the 71
homestead exemption for tax purposes for that particular year 72
unless the property is rented for more than 30 days per calendar 73
year for 2 consecutive years. The rental of a portion of a 74
dwelling claimed to be a homestead for tax purposes while the 75
HB 1599 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
dwelling is physically occupied by the owner does not constitute 76
the abandonment in whole or in part of the dwelling as a 77
homestead. 78
Section 3. Subsection (9) of section 196.075, Florida 79
Statutes, is amended to read: 80
196.075 Additional homestead exemp tion for persons 65 and 81
older.— 82
(9) If the property appraiser determines that for any year 83
within the immediately previous 10 years a person who was not 84
entitled to the additional homestead exemption under this 85
section was granted such an exemption, the property appraiser 86
shall serve upon the owner a notice of intent to record in the 87
public records of the county a notice of tax lien against any 88
property owned by that person in the county, and that property 89
must be identified in the notice of tax lien. Any property that 90
is owned by the taxpayer and is situated in this state is 91
subject to the taxes exempted by the improper homestead 92
exemption, plus payment of interest at the rate as set forth in 93
s. 213.235 of the unpaid taxes for each year, and a penalty of 94
three times the interest rate set forth in s. 213.235, not to 95
exceed 50 percent of the unpaid taxes for each year and interest 96
at a rate of 15 percent per annum . However, if such an exemption 97
is improperly granted as a result of a clerical mistake or 98
omission by the property appraiser, the person who improperly 99
received the exemption may not be assessed a penalty and 100
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interest. Before any such lien may be filed, the owner must be 101
given 30 days within which to pay the taxes, penalties, and 102
interest. Such a lien is subject to the procedures and 103
provisions set forth in s. 196.161(3). 104
Section 4. Paragraph (a) of subsection (1) of section 105
196.161, Florida Statutes, is amended to read: 106
196.161 Homestead exemptions; lien imposed on property of 107
person claiming exemption although not a permanent resident. — 108
(1)(a) When the estate of any person is being probated or 109
administered in another state under an allegation that such 110
person was a resident of that state and the estate of such 111
person contains real property situate in this state upon which 112
homestead exemption has been allowed pursuant to s. 196.031 for 113
any year or years within 10 years immediately prior to the death 114
of the deceased, then within 3 years after the death of such 115
person the property appraiser of the county where the real 116
property is located sh all, upon knowledge of such fact, record a 117
notice of tax lien against the property among the public records 118
of that county, and the property shall be subject to the payment 119
of all taxes exempt thereunder, plus payment of interest at the 120
rate as set forth in s. 213.235 of the unpaid taxes for each 121
year, and a penalty of three times the interest rate set forth 122
in s. 213.235, not to exceed 50 percent of the unpaid taxes for 123
each year, plus 15 percent interest per year, unless the circuit 124
court having jurisdict ion over the ancillary administration in 125
HB 1599 2023
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this state determines that the decedent was a permanent resident 126
of this state during the year or years an exemption was allowed, 127
whereupon the lien shall not be filed or, if filed, shall be 128
canceled of record by th e property appraiser of the county where 129
the real estate is located. 130
Section 5. This act shall take effect July 1, 2023. 131