Florida 2024 Regular Session

Florida House Bill H0071 Compare Versions

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

Old	New	Differences
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3	3	HB 71 2024
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7	7	CODING: Words stricken are deletions; words underlined are additions.
8	8	hb0071-00
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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 for school 2
16	16	district levies; amending s. 196.031, F.S.; removing a 3
17	17	provision prohibiting a current exemption from 4
18	18	applying to school district levies; providing a 5
19	19	contingent effective date. 6
20	20	7
21	21	Be It Enacted by the Legislature of the State of Florida: 8
22	22	9
23	23	Section 1. Subsection (1) of section 196.031, Florida 10
24	24	Statutes, is amended to read: 11
25	25	196.031 Exemption of homest eads.— 12
26	26	(1)(a) A person who, on January 1, has the legal title or 13
27	27	beneficial title in equity to real property in this state and 14
28	28	who in good faith makes the property his or her permanent 15
29	29	residence or the permanent residence of another or others 16
30	30	legally or naturally dependent upon him or her, is entitled to 17
31	31	an exemption from all taxation, except for assessments for 18
32	32	special benefits, up to the assessed valuation of $25,000 on the 19
33	33	residence and contiguous real property, as defined in s. 6, Art. 20
34	34	VII of the State Constitution. Such title may be held by the 21
35	35	entireties, jointly, or in common with others, and the exemption 22
36	36	may be apportioned among such of the owners as reside thereon, 23
37	37	as their respective interests appear. If only one of the owners 24
38	38	of an estate held by the entireties or held jointly with the 25
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40	40	HB 71 2024
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42	42
43	43
44	44	CODING: Words stricken are deletions; words underlined are additions.
45	45	hb0071-00
46	46	Page 2 of 3
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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49	49
50	50
51	51	right of survivorship resides on the property, that owner is 26
52	52	allowed an exemption of up to the assessed valuation of $25,000 27
53	53	on the residence and contiguous real property. However, an 28
54	54	exemption of more than $25,00 0 is not allowed to any one person 29
55	55	or on any one dwelling house, except that an exemption up to the 30
56	56	assessed valuation of $25,000 may be allowed on each apartment 31
57	57	or mobile home occupied by a tenant -stockholder or member of a 32
58	58	cooperative corporation and on each condominium parcel occupied 33
59	59	by its owner. Except for owners of an estate held by the 34
60	60	entireties or held jointly with the right of survivorship, the 35
61	61	amount of the exemption may not exceed the proportionate 36
62	62	assessed valuation of all owners who reside o n the property. 37
63	63	Before such exemption may be granted, the deed or instrument 38
64	64	shall be recorded in the official records of the county in which 39
65	65	the property is located. The property appraiser may request the 40
66	66	applicant to provide additional ownership document s to establish 41
67	67	title. 42
68	68	(b) Every person who qualifies to receive the exemption 43
69	69	provided in paragraph (a) is entitled to an additional exemption 44
70	70	of up to $25,000 on the assessed valuation greater than $50,000 45
71	71	for all levies other than school district levie s. 46
72	72	Section 2. This act shall take effect on the effective 47
73	73	date of the amendment to the State Constitution proposed by HJR 48
74	74	69 or a similar joint resolution having substantially the same 49
75	75	specific intent and purpose , if such amendment to the State 50
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77	77	HB 71 2024
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81	81	CODING: Words stricken are deletions; words underlined are additions.
82	82	hb0071-00
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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	Constitution is approved at the next general election or at an 51
89	89	earlier special election specifically authorized by law for that 52
90	90	purpose. 53