Florida 2023 Regular Session

Florida House Bill H1599 Compare Versions

Only one version of the bill is available at this time.

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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
15	15	An act relating to homestead tax exemptions; amending 2
16	16	ss. 196.011, 196.075, and 196.161, F.S.; revising the 3
17	17	interest rate and penalty that applies to property 4
18	18	owners who unlawfully received a homestead exemption; 5
19	19	amending s. 196.061, F.S.; revising criteria under 6
20	20	which the rental of homestead property is considered 7
21	21	abandonment for tax exemption purposes; providing an 8
22	22	effective date. 9
23	23	10
24	24	Be It Enacted by the Le gislature of the State of Florida: 11
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26	26	Section 1. Paragraph (a) of subsection (9) of section 13
27	27	196.011, Florida Statutes, is amended to read: 14
28	28	196.011 Annual application required for exemption. — 15
29	29	(9)(a) A county may, at the request of the property 16
30	30	appraiser and by a majority vote of its governing body, waive 17
31	31	the requirement that an annual application or statement be made 18
32	32	for exemption of property within the county after an initial 19
33	33	application is made and the exemption granted. The waiver under 20
34	34	this subsection of the annual application or statement 21
35	35	requirement applies to all exemptions under this chapter except 22
36	36	the exemption under s. 196.1995. Notwithstanding such waiver, 23
37	37	refiling of an application or statement shall be required when 24
38	38	any property granted an exemption is sold or otherwise disposed 25
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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	of, when the ownership changes in any manner, when the applicant 26
52	52	for homestead exemption ceases to use the property as his or her 27
53	53	homestead, or when the status of the owner changes so as to 28
54	54	change the exempt status o f the property. In its deliberations 29
55	55	on whether to waive the annual application or statement 30
56	56	requirement, the governing body shall consider the possibility 31
57	57	of fraudulent exemption claims which may occur due to the waiver 32
58	58	of the annual application requireme nt. The owner of any property 33
59	59	granted an exemption who is not required to file an annual 34
60	60	application or statement shall notify the property appraiser 35
61	61	promptly whenever the use of the property or the status or 36
62	62	condition of the owner changes so as to change the exempt status 37
63	63	of the property. If any property owner fails to so notify the 38
64	64	property appraiser and the property appraiser determines that 39
65	65	for any year within the prior 10 years the owner was not 40
66	66	entitled to receive such exemption, the owner of the prop erty is 41
67	67	subject to the taxes exempted as a result of such failure plus 42
68	68	payment of interest at the rate as set forth in s. 213.235 of 43
69	69	the unpaid taxes for each year, and a penalty of three times the 44
70	70	interest rate set forth in s. 213.235, not to exceed 50 pe rcent 45
71	71	of the unpaid taxes for each year 15 percent interest per annum 46
72	72	and a penalty of 50 percent of the taxes exempted . Except for 47
73	73	homestead exemptions controlled by s. 196.161, the property 48
74	74	appraiser making such determination shall record in the public 49
75	75	records of the county a notice of tax lien against any property 50
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84	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	88	owned by that person or entity in the county, and such property 51
89	89	must be identified in the notice of tax lien. Such property is 52
90	90	subject to the payment of all taxes and penalties. Such lien 53
91	91	when filed shall attach to any property, identified in the 54
92	92	notice of tax lien, owned by the person who illegally or 55
93	93	improperly received the exemption. If such person no longer owns 56
94	94	property in that county but owns property in some other county 57
95	95	or counties in the state, the property appraiser shall record a 58
96	96	notice of tax lien in such other county or counties, identifying 59
97	97	the property owned by such person or entity in such county or 60
98	98	counties, and it shall become a lien against such property in 61
99	99	such county or count ies. 62
100	100	Section 2. Subsection (1) of section 196.061, Florida 63
101	101	Statutes, is amended to read: 64
102	102	196.061 Rental of homestead to constitute abandonment. — 65
103	103	(1) The rental of all or substantially all of a dwelling 66
104	104	previously claimed to be a homestead for tax p urposes 67
105	105	constitutes shall constitute the abandonment of such dwelling as 68
106	106	a homestead, and the abandonment continues until the dwelling is 69
107	107	physically occupied by the owner. However, such abandonment of 70
108	108	the homestead after January 1 of any year does not affe ct the 71
109	109	homestead exemption for tax purposes for that particular year 72
110	110	unless the property is rented for more than 30 days per calendar 73
111	111	year for 2 consecutive years. The rental of a portion of a 74
112	112	dwelling claimed to be a homestead for tax purposes while the 75
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121	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	125	dwelling is physically occupied by the owner does not constitute 76
126	126	the abandonment in whole or in part of the dwelling as a 77
127	127	homestead. 78
128	128	Section 3. Subsection (9) of section 196.075, Florida 79
129	129	Statutes, is amended to read: 80
130	130	196.075 Additional homestead exemp tion for persons 65 and 81
131	131	older.— 82
132	132	(9) If the property appraiser determines that for any year 83
133	133	within the immediately previous 10 years a person who was not 84
134	134	entitled to the additional homestead exemption under this 85
135	135	section was granted such an exemption, the property appraiser 86
136	136	shall serve upon the owner a notice of intent to record in the 87
137	137	public records of the county a notice of tax lien against any 88
138	138	property owned by that person in the county, and that property 89
139	139	must be identified in the notice of tax lien. Any property that 90
140	140	is owned by the taxpayer and is situated in this state is 91
141	141	subject to the taxes exempted by the improper homestead 92
142	142	exemption, plus payment of interest at the rate as set forth in 93
143	143	s. 213.235 of the unpaid taxes for each year, and a penalty of 94
144	144	three times the interest rate set forth in s. 213.235, not to 95
145	145	exceed 50 percent of the unpaid taxes for each year and interest 96
146	146	at a rate of 15 percent per annum . However, if such an exemption 97
147	147	is improperly granted as a result of a clerical mistake or 98
148	148	omission by the property appraiser, the person who improperly 99
149	149	received the exemption may not be assessed a penalty and 100
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158	158	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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162	162	interest. Before any such lien may be filed, the owner must be 101
163	163	given 30 days within which to pay the taxes, penalties, and 102
164	164	interest. Such a lien is subject to the procedures and 103
165	165	provisions set forth in s. 196.161(3). 104
166	166	Section 4. Paragraph (a) of subsection (1) of section 105
167	167	196.161, Florida Statutes, is amended to read: 106
168	168	196.161 Homestead exemptions; lien imposed on property of 107
169	169	person claiming exemption although not a permanent resident. — 108
170	170	(1)(a) When the estate of any person is being probated or 109
171	171	administered in another state under an allegation that such 110
172	172	person was a resident of that state and the estate of such 111
173	173	person contains real property situate in this state upon which 112
174	174	homestead exemption has been allowed pursuant to s. 196.031 for 113
175	175	any year or years within 10 years immediately prior to the death 114
176	176	of the deceased, then within 3 years after the death of such 115
177	177	person the property appraiser of the county where the real 116
178	178	property is located sh all, upon knowledge of such fact, record a 117
179	179	notice of tax lien against the property among the public records 118
180	180	of that county, and the property shall be subject to the payment 119
181	181	of all taxes exempt thereunder, plus payment of interest at the 120
182	182	rate as set forth in s. 213.235 of the unpaid taxes for each 121
183	183	year, and a penalty of three times the interest rate set forth 122
184	184	in s. 213.235, not to exceed 50 percent of the unpaid taxes for 123
185	185	each year, plus 15 percent interest per year, unless the circuit 124
186	186	court having jurisdict ion over the ancillary administration in 125
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195	195	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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199	199	this state determines that the decedent was a permanent resident 126
200	200	of this state during the year or years an exemption was allowed, 127
201	201	whereupon the lien shall not be filed or, if filed, shall be 128
202	202	canceled of record by th e property appraiser of the county where 129
203	203	the real estate is located. 130
204	204	Section 5. This act shall take effect July 1, 2023. 131