Florida 2024 Regular Session

Florida House Bill H0913 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	s. 193.155, F.S.; providing that repair and 3
17	17	maintenance of specified property is not a change, an 4
18	18	addition, or an improvement under certain 5
19	19	circumstances; amending ss. 196.011, 196.075, and 6
20	20	196.161, F.S.; revising the interest rate and penalty 7
21	21	that applies to property owners who unlawfully 8
22	22	received a homestead exemption; providing an effective 9
23	23	date. 10
24	24	11
25	25	Be It Enacted by the Legislature of the State of Florida: 12
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27	27	Section 1. Paragraph (a) of subsection (4) of section 14
28	28	193.155, Florida Statutes, is amended to read: 15
29	29	193.155 Homestead assessments. —Homestead property shall be 16
30	30	assessed at just value as of January 1, 1994. Property receiving 17
31	31	the homestead exemption after January 1, 1994, shall be assessed 18
32	32	at just value as of January 1 of the year in which the property 19
33	33	receives the exemption unless the provisions of subsection (8) 20
34	34	apply. 21
35	35	(4)(a) Except as provided in paragraph (b) and s. 193.624, 22
36	36	changes, additions, or improvements to homestead property shall 23
37	37	be assessed at just value as of the first January 1 after the 24
38	38	changes, additions, or improvements are substantially completed. 25
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40	40	HB 913 2024
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44	44	CODING: Words stricken are deletions; words underlined are additions.
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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	Maintenance or repair of the homestead property, including roof 26
52	52	or window replacement, may not be considered to be a change, an 27
53	53	addition, or an improvement under this subsection. 28
54	54	Section 2. Paragraph (a) of subsection (9) of section 29
55	55	196.011, Florida Statutes, is amended to re ad: 30
56	56	196.011 Annual application required for exemption. — 31
57	57	(9)(a) A county may, at the request of the property 32
58	58	appraiser and by a majority vote of its governing body, waive 33
59	59	the requirement that an annual application or statement be made 34
60	60	for exemption of property within the county after an initial 35
61	61	application is made and the exemption granted. The waiver under 36
62	62	this subsection of the annual application or statement 37
63	63	requirement applies to all exemptions under this chapter except 38
64	64	the exemption under s. 196.199 5. Notwithstanding such waiver, 39
65	65	refiling of an application or statement shall be required when 40
66	66	any property granted an exemption is sold or otherwise disposed 41
67	67	of, when the ownership changes in any manner, when the applicant 42
68	68	for homestead exemption ceases t o use the property as his or her 43
69	69	homestead, or when the status of the owner changes so as to 44
70	70	change the exempt status of the property. In its deliberations 45
71	71	on whether to waive the annual application or statement 46
72	72	requirement, the governing body shall consid er the possibility 47
73	73	of fraudulent exemption claims which may occur due to the waiver 48
74	74	of the annual application requirement. The owner of any property 49
75	75	granted an exemption who is not required to file an annual 50
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81	81	CODING: Words stricken are deletions; words underlined are additions.
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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	application or statement shall notify the proper ty appraiser 51
89	89	promptly whenever the use of the property or the status or 52
90	90	condition of the owner changes so as to change the exempt status 53
91	91	of the property. If any property owner fails to so notify the 54
92	92	property appraiser and the property appraiser determines that 55
93	93	for any year within the prior 10 years the owner was not 56
94	94	entitled to receive such exemption, the owner of the property is 57
95	95	subject to the taxes exempted as a result of such failure plus 58
96	96	payment of interest at the rate set forth in s. 213.235 of the 59
97	97	unpaid taxes for each year, and a penalty of three times the 60
98	98	interest rate set forth in s. 213.235, not to exceed 50 percent 61
99	99	of the unpaid taxes for each year 15 percent interest per annum 62
100	100	and a penalty of 50 percent of the taxes exempted . Except for 63
101	101	homestead exemptions controlled by s. 196.161, the property 64
102	102	appraiser making such determination shall record in the public 65
103	103	records of the county a notice of tax lien against any property 66
104	104	owned by that person or entity in the county, and such property 67
105	105	must be identified in the notice of tax lien. Such property is 68
106	106	subject to the payment of all taxes and penalties. Such lien 69
107	107	when filed shall attach to any property, identified in the 70
108	108	notice of tax lien, owned by the person who illegally or 71
109	109	improperly received the exemp tion. If such person no longer owns 72
110	110	property in that county but owns property in some other county 73
111	111	or counties in the state, the property appraiser shall record a 74
112	112	notice of tax lien in such other county or counties, identifying 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	the property owned by such p erson or entity in such county or 76
126	126	counties, and it shall become a lien against such property in 77
127	127	such county or counties. 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 exemption for pe rsons 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 ap praiser 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 t hat 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 set forth in s. 93
143	143	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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155	155	CODING: Words stricken are deletions; words underlined are additions.
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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 alth ough 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 shall, 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 set forth in s. 213.235 of the unpaid taxes for each year, 121
183	183	and a penalty of three times the interest rate set forth in s. 122
184	184	213.235, not to exceed 50 percent of the unpaid taxes for each 123
185	185	year, plus 15 percent interest per year, unless the circuit 124
186	186	court having jurisdiction 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 the 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, 2024. 131