HB 71 2024
CODING: Words stricken are deletions; words underlined are additions.
hb0071-00
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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 for school 2
district levies; amending s. 196.031, F.S.; removing a 3
provision prohibiting a current exemption from 4
applying to school district levies; providing a 5
contingent effective date. 6
7
Be It Enacted by the Legislature of the State of Florida: 8
9
Section 1. Subsection (1) of section 196.031, Florida 10
Statutes, is amended to read: 11
196.031 Exemption of homest eads.— 12
(1)(a) A person who, on January 1, has the legal title or 13
beneficial title in equity to real property in this state and 14
who in good faith makes the property his or her permanent 15
residence or the permanent residence of another or others 16
legally or naturally dependent upon him or her, is entitled to 17
an exemption from all taxation, except for assessments for 18
special benefits, up to the assessed valuation of $25,000 on the 19
residence and contiguous real property, as defined in s. 6, Art. 20
VII of the State Constitution. Such title may be held by the 21
entireties, jointly, or in common with others, and the exemption 22
may be apportioned among such of the owners as reside thereon, 23
as their respective interests appear. If only one of the owners 24
of an estate held by the entireties or held jointly with the 25
HB 71 2024
CODING: Words stricken are deletions; words underlined are additions.
hb0071-00
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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
right of survivorship resides on the property, that owner is 26
allowed an exemption of up to the assessed valuation of $25,000 27
on the residence and contiguous real property. However, an 28
exemption of more than $25,00 0 is not allowed to any one person 29
or on any one dwelling house, except that an exemption up to the 30
assessed valuation of $25,000 may be allowed on each apartment 31
or mobile home occupied by a tenant -stockholder or member of a 32
cooperative corporation and on each condominium parcel occupied 33
by its owner. Except for owners of an estate held by the 34
entireties or held jointly with the right of survivorship, the 35
amount of the exemption may not exceed the proportionate 36
assessed valuation of all owners who reside o n the property. 37
Before such exemption may be granted, the deed or instrument 38
shall be recorded in the official records of the county in which 39
the property is located. The property appraiser may request the 40
applicant to provide additional ownership document s to establish 41
title. 42
(b) Every person who qualifies to receive the exemption 43
provided in paragraph (a) is entitled to an additional exemption 44
of up to $25,000 on the assessed valuation greater than $50,000 45
for all levies other than school district levie s. 46
Section 2. This act shall take effect on the effective 47
date of the amendment to the State Constitution proposed by HJR 48
69 or a similar joint resolution having substantially the same 49
specific intent and purpose , if such amendment to the State 50
HB 71 2024
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hb0071-00
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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
Constitution is approved at the next general election or at an 51
earlier special election specifically authorized by law for that 52
purpose. 53