HB 913 2024
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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
s. 193.155, F.S.; providing that repair and 3
maintenance of specified property is not a change, an 4
addition, or an improvement under certain 5
circumstances; amending ss. 196.011, 196.075, and 6
196.161, F.S.; revising the interest rate and penalty 7
that applies to property owners who unlawfully 8
received a homestead exemption; providing an effective 9
date. 10
11
Be It Enacted by the Legislature of the State of Florida: 12
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Section 1. Paragraph (a) of subsection (4) of section 14
193.155, Florida Statutes, is amended to read: 15
193.155 Homestead assessments. —Homestead property shall be 16
assessed at just value as of January 1, 1994. Property receiving 17
the homestead exemption after January 1, 1994, shall be assessed 18
at just value as of January 1 of the year in which the property 19
receives the exemption unless the provisions of subsection (8) 20
apply. 21
(4)(a) Except as provided in paragraph (b) and s. 193.624, 22
changes, additions, or improvements to homestead property shall 23
be assessed at just value as of the first January 1 after the 24
changes, additions, or improvements are substantially completed. 25
HB 913 2024
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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
Maintenance or repair of the homestead property, including roof 26
or window replacement, may not be considered to be a change, an 27
addition, or an improvement under this subsection. 28
Section 2. Paragraph (a) of subsection (9) of section 29
196.011, Florida Statutes, is amended to re ad: 30
196.011 Annual application required for exemption. — 31
(9)(a) A county may, at the request of the property 32
appraiser and by a majority vote of its governing body, waive 33
the requirement that an annual application or statement be made 34
for exemption of property within the county after an initial 35
application is made and the exemption granted. The waiver under 36
this subsection of the annual application or statement 37
requirement applies to all exemptions under this chapter except 38
the exemption under s. 196.199 5. Notwithstanding such waiver, 39
refiling of an application or statement shall be required when 40
any property granted an exemption is sold or otherwise disposed 41
of, when the ownership changes in any manner, when the applicant 42
for homestead exemption ceases t o use the property as his or her 43
homestead, or when the status of the owner changes so as to 44
change the exempt status of the property. In its deliberations 45
on whether to waive the annual application or statement 46
requirement, the governing body shall consid er the possibility 47
of fraudulent exemption claims which may occur due to the waiver 48
of the annual application requirement. The owner of any property 49
granted an exemption who is not required to file an annual 50
HB 913 2024
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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
application or statement shall notify the proper ty appraiser 51
promptly whenever the use of the property or the status or 52
condition of the owner changes so as to change the exempt status 53
of the property. If any property owner fails to so notify the 54
property appraiser and the property appraiser determines that 55
for any year within the prior 10 years the owner was not 56
entitled to receive such exemption, the owner of the property is 57
subject to the taxes exempted as a result of such failure plus 58
payment of interest at the rate set forth in s. 213.235 of the 59
unpaid taxes for each year, and a penalty of three times the 60
interest rate set forth in s. 213.235, not to exceed 50 percent 61
of the unpaid taxes for each year 15 percent interest per annum 62
and a penalty of 50 percent of the taxes exempted . Except for 63
homestead exemptions controlled by s. 196.161, the property 64
appraiser making such determination shall record in the public 65
records of the county a notice of tax lien against any property 66
owned by that person or entity in the county, and such property 67
must be identified in the notice of tax lien. Such property is 68
subject to the payment of all taxes and penalties. Such lien 69
when filed shall attach to any property, identified in the 70
notice of tax lien, owned by the person who illegally or 71
improperly received the exemp tion. If such person no longer owns 72
property in that county but owns property in some other county 73
or counties in the state, the property appraiser shall record a 74
notice of tax lien in such other county or counties, identifying 75
HB 913 2024
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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
the property owned by such p erson or entity in such county or 76
counties, and it shall become a lien against such property in 77
such county or counties. 78
Section 3. Subsection (9) of section 196.075, Florida 79
Statutes, is amended to read: 80
196.075 Additional homestead exemption for pe rsons 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 ap praiser 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 t hat 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 set forth in s. 93
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
HB 913 2024
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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
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 alth ough 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 shall, 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 set forth in s. 213.235 of the unpaid taxes for each year, 121
and a penalty of three times the interest rate set forth in s. 122
213.235, not to exceed 50 percent of the unpaid taxes for each 123
year, plus 15 percent interest per year, unless the circuit 124
court having jurisdiction over the ancillary administration in 125
HB 913 2024
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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
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 the property appraiser of the county where 129
the real estate is located. 130
Section 5. This act shall take effect July 1, 2024. 131