FL
Florida House Bill H1649

Florida 2024 Regular Session

Florida House Bill H1649 Compare Versions

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1010 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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1414 A bill to be entitled 1
15-An act relating to property tax administration; 2
16-providing a short title; amending s. 193.122, F.S.; 3
17-revising the timeframe under which certain appeals of 4
18-value adjustment board decisions must be filed by a 5
19-property appraiser; amending s. 193.155, F.S.; 6
20-specifying when and how erroneous assessments of 7
21-property must be corrected; removing a calculation of 8
22-back taxes; amending s. 193.1554, F.S.; specifying 9
23-when and how erroneous assessments of certain property 10
24-must be corrected; removing a calculation of back 11
25-taxes; amending s. 193.1555, F.S.; specifying when and 12
26-how erroneous assessments of homestead property must 13
27-be corrected; removing a calculation of back taxes; 14
28-amending s. 194.032, F.S.; adding appeals for which a 15
29-value adjustment board must meet to hear specified 16
30-appeals; amending s. 196.011, F.S.; providing that 17
31-taxpayers are not responsible for specified payments 18
32-in certain circumstances; providing an effectiv e date. 19
33- 20
34-Be It Enacted by the Legislature of the State of Florida: 21
35- 22
36- Section 1. This act may be cited as the "Taxpayer 23
37-Empowerment Act." 24
38- Section 2. Subsection (4) of section 193.122, Florida 25
15+An act relating to ad valorem taxation; amending s. 2
16+193.122, F.S.; revising the timeframe under which 3
17+certain appeals of value adjustment board decisions 4
18+must be filed by a property appraiser; amending s. 5
19+193.155, F.S.; specifying when and how erroneous 6
20+assessments of property must be corrected; removing a 7
21+calculation of back taxes; authorizing property to be 8
22+assessed at less than just value in certain 9
23+circumstances; providing for reassessment on a certain 10
24+date; prohibiting an increase in value from 11
25+reassessment from exceeding a specified amount; 12
26+providing that the assessed value must be set as the 13
27+just value in certain circumstances; providing 14
28+construction; amending s. 193.1554, F.S.; providing 15
29+for alternative assessments for certain properties; 16
30+specifying when and how erroneous assessments of 17
31+certain property must be corrected; removing a 18
32+calculation of back taxes; authorizing property to be 19
33+assessed at less than just value in certain 20
34+circumstances; providing for reassessment on a certain 21
35+date; prohibiting an increase in value from 22
36+reassessment from exceeding a specified amount; 23
37+providing an exception; amending s. 193.1555, F.S.; 24
38+specifying when erroneous as sessments of homestead 25
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4747 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-Statutes, is amended to read: 26
52- 193.122 Certificates o f value adjustment board and 27
53-property appraiser; extensions on the assessment rolls. — 28
54- (4) An appeal of a value adjustment board decision 29
55-pursuant to s. 194.036(1)(a) or (b) by the property appraiser 30
56-shall be filed prior to extension of the tax roll under 31
57-subsection (2) or, if the roll was extended pursuant to s. 32
58-197.323, within 30 days after the date a decision is rendered 33
59-concerning such assessment by the value adjustment board of 34
60-recertification under subsection (3) . The roll may be certified 35
61-by the property appraiser prior to an appeal being filed 36
62-pursuant to s. 194.036(1)(c), but such appeal shall be filed 37
63-within 20 days after receipt of the decision of the department 38
64-relative to further judicial proceedings. 39
65- Section 3. Subsections (9) and (10) of section 193.155, 40
66-Florida Statutes, are amended to read: 41
67- 193.155 Homestead assessments. —Homestead property shall be 42
68-assessed at just value as of January 1, 1994. Property receiving 43
69-the homestead exemption after January 1, 1994, shall be assessed 44
70-at just value as of January 1 of the year in which the property 45
71-receives the exemption unless the provisions of subsection (8) 46
72-apply. 47
73- (9) Erroneous assessments of homestead property assessed 48
74-under this section may be corrected in the following manner: 49
75- (a) If errors are made in arriving at any assessment under 50
51+property must be corrected; removing a calculation of 26
52+back taxes; amending s. 194.032, F.S.; adding appeals 27
53+for which a value adjustment board must meet to hear 28
54+specified appeals; amending s. 196.011, F.S.; 29
55+providing that taxpayers a re not responsible for 30
56+specified payments in certain circumstances; amending 31
57+s. 196.041, F.S.; prohibiting the rental of certain 32
58+property from impacting eligibility for a specified 33
59+tax exemption if certain conditions are met; providing 34
60+such conditions; pro viding that the rental may include 35
61+certain exclusive access or property sharing; amending 36
62+s. 196.061, F.S.; providing applicability; providing 37
63+an effective date. 38
64+ 39
65+Be It Enacted by the Legislature of the State of Florida: 40
66+ 41
67+ Section 1. Subsection (4) of section 193.122, Florida 42
68+Statutes, is amended to read: 43
69+ 193.122 Certificates of value adjustment board and 44
70+property appraiser; extensions on the assessment rolls. — 45
71+ (4) An appeal of a value adjustment board decision 46
72+pursuant to s. 194.036(1)(a) or (b) by the property appraiser 47
73+shall be filed prior to extension of the tax roll under 48
74+subsection (2) or, if the roll was extended pursuant to s. 49
75+197.323, within 30 days after the date a decision is rendered 50
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8484 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-this section due to a material mistake of fact concerning an 51
89-essential characteristic of the property, the just value and 52
90-assessed value must be recalculated for every such year, 53
91-including the year in which the mistake occurred , but the 54
92-recalculated values shall be first applied to the tax roll in 55
93-the year the mistake is discovered. Back taxes shall not be due 56
94-for any year as a result of recalculations under this paragraph . 57
95- (b) If changes, additions, or im provements are not 58
96-assessed at just value as of the first January 1 after they were 59
97-substantially completed, the property appraiser shall determine 60
98-the just value for such changes, additions, or improvements for 61
99-the year they were substantially completed. Assessments for 62
100-subsequent years shall be corrected, applying this section if 63
101-applicable; provided, however, that if a building permit was 64
102-required and has not been issued by the county, the assessment 65
103-may be corrected from the later of the year following 66
104-substantial completion or 10 years prior. The recalculated 67
105-values shall be first applied to the tax roll in the year the 68
106-mistake is discovered. Back taxes shall not be due for any year 69
107-as a result of recalculations under this paragraph . 70
108- (c) If back taxes are due pursuant to s. 193.092, the 71
109-corrections made pursuant to this subsection shall be used to 72
110-calculate such back taxes. 73
111- (10) If the property appraiser determines that for any 74
112-year or years within the prior 10 years a person who was not 75
88+concerning such assessment by the value adjustment b oard of 51
89+recertification under subsection (3) . The roll may be certified 52
90+by the property appraiser prior to an appeal being filed 53
91+pursuant to s. 194.036(1)(c), but such appeal shall be filed 54
92+within 20 days after receipt of the decision of the department 55
93+relative to further judicial proceedings. 56
94+ Section 2. Section 193.155, Florida Statutes, is amended 57
95+to read: 58
96+ 193.155 Homestead assessments. —Homestead property shall be 59
97+assessed at just value as of January 1, 1994. Property receiving 60
98+the homestead exempti on after January 1, 1994, shall be assessed 61
99+at just value as of January 1 of the year in which the property 62
100+receives the exemption unless the provisions of subsection (8) 63
101+or (11) apply. 64
102+ (1) Beginning in 1995, or the year following the year the 65
103+property receives homestead exemption, whichever is later, the 66
104+property shall be reassessed annually on January 1. Any change 67
105+resulting from such reassessment shall not exceed the lower of 68
106+the following: 69
107+ (a) Three percent of the assessed value of the property 70
108+for the prior year; or 71
109+ (b) The percentage change in the Consumer Price Index for 72
110+All Urban Consumers, U.S. City Average, all items 1967=100, or 73
111+successor reports for the preceding calendar year as initially 74
112+reported by the United States Department of Labor, Bureau of 75
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121121 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-entitled to the homestead property assessment limitation granted 76
126-under this section was granted the homestead property assessment 77
127-limitation, the property appraiser making such determination 78
128-shall serve upon the owner a notice of intent to record in the 79
129-public records of the county a notice of tax lien against any 80
130-property owned by that person in the county, and such property 81
131-must be identified in the notice of tax lien. Such property that 82
132-is situated in this state is subject to the unpaid taxes, plus a 83
133-penalty of 50 percent of the unpaid taxes for each year and 15 84
134-percent interest per annum. However, when a person entitled to 85
135-exemption pursuant to s. 196.031 inadvertently receives the 86
136-limitation pursuant to this section following a change of 87
137-ownership, or if the property appraiser improperly grants the 88
138-property assessment limitation as a result of a clerical mistake 89
139-or an omission, the assessment of such property may must be 90
140-corrected as provided in paragraph (9)(a), and the person need 91
141-not pay the unpaid taxes, penalti es, or interest. Before a lien 92
142-may be filed, the person or entity so notified must be given 30 93
143-days to pay the taxes and any applicable penalties and interest. 94
144-If the property appraiser improperly grants the property 95
145-assessment limitation as a result of a clerical mistake or an 96
146-omission, the person or entity improperly receiving the property 97
147-assessment limitation may not be assessed a penalty or interest. 98
148- Section 4. Subsections (9) and (10) of section 193.1554, 99
149-Florida Statutes, are amended to read: 100
125+Labor Statistics. 76
126+ (2) If the assessed value of the property as calculated 77
127+under subsection (1) exceeds the just value, the assessed value 78
128+of the property shall be lowered to the just value of the 79
129+property. 80
130+ (3)(a) Except as provided in this su bsection or subsection 81
131+(8), property assessed under this section shall be assessed at 82
132+just value as of January 1 of the year following a change of 83
133+ownership. Thereafter, the annual changes in the assessed value 84
134+of the property are subject to the limitation s in subsections 85
135+(1) and (2). For the purpose of this section, a change of 86
136+ownership means any sale, foreclosure, or transfer of legal 87
137+title or beneficial title in equity to any person, except if any 88
138+of the following apply: 89
139+ 1. Subsequent to the change or transfer, the same person 90
140+is entitled to the homestead exemption as was previously 91
141+entitled and: 92
142+ a. The transfer of title is to correct an error; 93
143+ b. The transfer is between legal and equitable title or 94
144+equitable and equitable title and no additional p erson applies 95
145+for a homestead exemption on the property; 96
146+ c. The change or transfer is by means of an instrument in 97
147+which the owner is listed as both grantor and grantee of the 98
148+real property and one or more other individuals are additionally 99
149+named as grantee. However, if any individual who is additionally 100
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158158 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- 193.1554 Assessment of nonhomestead residential property. — 101
163- (9) Erroneous assessments of nonhomestead residential 102
164-property assessed under this section may be corrected in the 103
165-following manner: 104
166- (a) If errors are made in arriving at any assessment under 105
167-this section due to a material mistake of fact concerning an 106
168-essential characteristic of the property, the just value and 107
169-assessed value must be recalculated for every such year, 108
170-including the year in which the mistake occurred , but the 109
171-recalculated values shall be first applied to the tax roll in 110
172-the year the mistake is discovered. Back taxes shall not be due 111
173-for any year as a result of recalculations under this paragraph . 112
174- (b) If changes, additions, or improvements are not 113
175-assessed at just value as of th e first January 1 after they were 114
176-substantially completed, the property appraiser shall determine 115
177-the just value for such changes, additions, or improvements for 116
178-the year they were substantially completed. Assessments for 117
179-subsequent years shall be correcte d, applying this section if 118
180-applicable; provided, however, that if a building permit was 119
181-required and has not been issued by the county, the assessment 120
182-may be corrected from the later of the year following 121
183-substantial completion or 10 years prior. The reca lculated 122
184-values shall be first applied to the tax roll in the year the 123
185-mistake is discovered. Back taxes shall not be due for any year 124
186-as a result of recalculations under this paragraph . 125
162+named as a grantee applies for a homestead exemption on the 101
163+property, the application is considered a change of ownership; 102
164+ d. The change or transfer is by means of an instrument in 103
165+which the owner entitled to the homestead exemption is listed as 104
166+both grantor and grantee of the real property and one or more 105
167+other individuals, all of whom held title as joint tenants with 106
168+rights of survivorship with the owner, are named only as 107
169+grantors and are removed from the title; or 108
170+ e. The person is a lessee entitled to the homestead 109
171+exemption under s. 196.041(1); 110
172+ 2. Legal or equitable title is changed or transferred 111
173+between husband and wife, including a change or transfer to a 112
174+surviving spouse or a tra nsfer due to a dissolution of marriage; 113
175+ 3. The transfer occurs by operation of law to the 114
176+surviving spouse or minor child or children under s. 732.401; 115
177+ 4. Upon the death of the owner, the transfer is between 116
178+the owner and another who is a permanent res ident and who is 117
179+legally or naturally dependent upon the owner; or 118
180+ 5. The transfer occurs with respect to a property where 119
181+all of the following apply: 120
182+ a. Multiple owners hold title as joint tenants with rights 121
183+of survivorship; 122
184+ b. One or more owners w ere entitled to and received the 123
185+homestead exemption on the property; 124
186+ c. The death of one or more owners occurs; and 125
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195195 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- (c) If back taxes are due pursuant to s. 193.092, the 126
200-corrections made pursuant to this subsection shall be used to 127
201-calculate such back taxes. 128
202- (10) If the property appraiser determines that for any 129
203-year or years within the prior 10 years a person or entity who 130
204-was not entitled to the property assessment limitation grant ed 131
205-under this section was granted the property assessment 132
206-limitation, the property appraiser making such determination 133
207-shall serve upon the owner a notice of intent to record in the 134
208-public records of the county a notice of tax lien against any 135
209-property owned by that person or entity in the county, and such 136
210-property must be identified in the notice of tax lien. Such 137
211-property that is situated in this state is subject to the unpaid 138
212-taxes, plus a penalty of 50 percent of the unpaid taxes for each 139
213-year and 15 percent interest per annum. However, if the property 140
214-assessment limitation is granted as a result of a clerical 141
215-mistake or an omission by the property appraiser, the taxpayer 142
216-need not pay the unpaid taxes, penalties, or interest. Before a 143
217-lien may be filed, the person or entity so notified must be 144
218-given 30 days to pay the taxes and any applicable penalties and 145
219-interest. If the property appraiser improperly grants the 146
220-property assessment limitation as a result of a clerical mistake 147
221-or an omission, the person o r entity improperly receiving the 148
222-property assessment limitation may not be assessed a penalty or 149
223-interest. 150
199+ d. Subsequent to the transfer, the surviving owner or 126
200+owners previously entitled to and receiving the homestead 127
201+exemption continue to b e entitled to and receive the homestead 128
202+exemption. 129
203+ (b) For purposes of this subsection, a leasehold interest 130
204+that qualifies for the homestead exemption under s. 196.031 or 131
205+s. 196.041 shall be treated as an equitable interest in the 132
206+property. 133
207+ (4)(a) Except as provided in paragraph (b) and s. 193.624, 134
208+changes, additions, or improvements to homestead property shall 135
209+be assessed at just value as of the first January 1 after the 136
210+changes, additions, or improvements are substantially completed. 137
211+ (b)1. Changes, additions, or improvements that replace all 138
212+or a portion of homestead property, including ancillary 139
213+improvements, damaged or destroyed by misfortune or calamity 140
214+shall be assessed upon substantial completion as provided in 141
215+this paragraph. Such assessment m ust be calculated using the 142
216+homestead property's assessed value as of the January 1 143
217+immediately before the date on which the damage or destruction 144
218+was sustained, subject to the assessment limitations in 145
219+subsections (1) and (2), when: 146
220+ a. The square footag e of the homestead property as changed 147
221+or improved does not exceed 110 percent of the square footage of 148
222+the homestead property before the damage or destruction; or 149
223+ b. The total square footage of the homestead property as 150
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232232 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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236- Section 5. Subsections (9) and (10) of section 193.1555, 151
237-Florida Statutes, are amended to read: 152
238- 193.1555 Assessment of certain residential and 153
239-nonresidential real property. — 154
240- (9) Erroneous assessments of nonresidential real property 155
241-assessed under this section may be corrected in the following 156
242-manner: 157
243- (a) If errors are made in arriving at any assessment under 158
244-this section due to a material mi stake of fact concerning an 159
245-essential characteristic of the property, the just value and 160
246-assessed value must be recalculated for every such year, 161
247-including the year in which the mistake occurred , but the 162
248-recalculated values shall be first applied to the ta x roll in 163
249-the year the mistake is discovered. Back taxes shall not be due 164
250-for any year as a result of recalculations under this paragraph . 165
251- (b) If changes, additions, or improvements are not 166
252-assessed at just value as of the first January 1 after they were 167
253-substantially completed, the property appraiser shall determine 168
254-the just value for such changes, additions, or improvements for 169
255-the year they were substantially completed. Assessments for 170
256-subsequent years shall be corrected, applying this section if 171
257-applicable; provided, however, that if a building permit was 172
258-required and has not been issued by the county, the assessment 173
259-may be corrected from the later of the year following 174
260-substantial completion or 10 years prior. The recalculated 175
236+changed or improved does not exce ed 1,500 square feet. 151
237+ 2. The homestead property's assessed value must be 152
238+increased by the just value of that portion of the changed or 153
239+improved homestead property which is in excess of 110 percent of 154
240+the square footage of the homestead property before th e damage 155
241+or destruction or of that portion exceeding 1,500 square feet. 156
242+ 3. Homestead property damaged or destroyed by misfortune 157
243+or calamity which, after being changed or improved, has a square 158
244+footage of less than 100 percent of the homestead property's 159
245+total square footage before the damage or destruction shall be 160
246+assessed pursuant to subsection (5). 161
247+ 4. Changes, additions, or improvements assessed pursuant 162
248+to this paragraph must be reassessed pursuant to subsection (1) 163
249+in subsequent years. This paragr aph applies to changes, 164
250+additions, or improvements commenced within 3 years after the 165
251+January 1 following the damage or destruction of the homestead. 166
252+ (c) Changes, additions, or improvements that replace all 167
253+or a portion of real property that was damaged or destroyed by 168
254+misfortune or calamity shall be assessed upon substantial 169
255+completion as if such damage or destruction had not occurred and 170
256+in accordance with paragraph (b) if the owner of such property: 171
257+ 1. Was permanently residing on such property when t he 172
258+damage or destruction occurred; 173
259+ 2. Was not entitled to receive homestead exemption on such 174
260+property as of January 1 of that year; and 175
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269269 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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273-values shall be first ap plied to the tax roll in the year the 176
274-mistake is discovered. Back taxes shall not be due for any year 177
275-as a result of recalculations under this paragraph . 178
276- (c) If back taxes are due pursuant to s. 193.092, the 179
277-corrections made pursuant to this subsection s hall be used to 180
278-calculate such back taxes. 181
279- (10) If the property appraiser determines that for any 182
280-year or years within the prior 10 years a person or entity who 183
281-was not entitled to the property assessment limitation granted 184
282-under this section was granted the property assessment 185
283-limitation, the property appraiser making such determination 186
284-shall serve upon the owner a notice of intent to record in the 187
285-public records of the county a notice of tax lien against any 188
286-property owned by that person or entity in th e county, and such 189
287-property must be identified in the notice of tax lien. Such 190
288-property that is situated in this state is subject to the unpaid 191
289-taxes, plus a penalty of 50 percent of the unpaid taxes for each 192
290-year and 15 percent interest per annum. However, if the property 193
291-assessment limitation is granted as a result of a clerical 194
292-mistake or an omission by the property appraiser, the taxpayer 195
293-need not pay the unpaid taxes, penalties, or interest. Before a 196
294-lien may be filed, the person or entity so notified must be 197
295-given 30 days to pay the taxes and any applicable penalties and 198
296-interest. If the property appraiser improperly grants the 199
297-property assessment limitation as a result of a clerical mistake 200
273+ 3. Applies for and receives homestead exemption on such 176
274+property the following year. 177
275+ (d) Changes, additions, or i mprovements include 178
276+improvements made to common areas or other improvements made to 179
277+property other than to the homestead property by the owner or by 180
278+an owner association, which improvements directly benefit the 181
279+homestead property. Such changes, additions, or improvements 182
280+shall be assessed at just value, and the just value shall be 183
281+apportioned among the parcels benefiting from the improvement. 184
282+ (5) When property is destroyed or removed and not 185
283+replaced, the assessed value of the parcel shall be reduced by 186
284+the assessed value attributable to the destroyed or removed 187
285+property. 188
286+ (6) Only property that receives a homestead exemption is 189
287+subject to this section. No portion of property that is assessed 190
288+solely on the basis of character or use pursuant to s. 193.461 191
289+or s. 193.501, or assessed pursuant to s. 193.505, is subject to 192
290+this section. When property is assessed under s. 193.461, s. 193
291+193.501, or s. 193.505 and contains a residence under the same 194
292+ownership, the portion of the property consisting of the 195
293+residence and curtilage must be assessed separately, pursuant to 196
294+s. 193.011, for the assessment to be subject to the limitation 197
295+in this section. 198
296+ (7) If a person received a homestead exemption limited to 199
297+that person's proportionate interest in real property, the 200
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310-or an omission, the person or entity improperly receiving the 201
311-property assessment limitation may not be assessed a penalty or 202
312-interest. 203
313- Section 6. Paragraph (a) of subsection (1) of section 204
314-194.032, Florida Statutes, is amended to read: 205
315- 194.032 Hearing purposes; timetable. — 206
316- (1)(a) The value adjustment board shall meet not earlier 207
317-than 30 days and not later than 60 days after the mailing of the 208
318-notice provided in s. 194.011(1); however, no board hearing 209
319-shall be held before approval of all or any part of the 210
320-assessment rolls by the Department of Revenue. The b oard shall 211
321-meet for the following purposes: 212
322- 1. Hearing petitions relating to assessments filed 213
323-pursuant to s. 194.011(3). 214
324- 2. Hearing complaints relating to homestead exemptions as 215
325-provided for under s. 196.151. 216
326- 3. Hearing appeals from exemptions deni ed, or disputes 217
327-arising from exemptions granted, upon the filing of exemption 218
328-applications under s. 196.011. 219
329- 4. Hearing appeals concerning ad valorem tax deferrals and 220
330-classifications. 221
331- 5. Hearing appeals from determinations that a change of 222
332-ownership under s. 193.155(3), a change of ownership or control 223
333-under s. 193.1554(5) or s. 193.1555(5), or a qualifying 224
334-improvement under s. 193.1555(5) has occurred. 225
310+provisions of this section apply only to that interest. 201
311+ (8) Property assessed under this section shall be assessed 202
312+at less than just value when the person who establishes a new 203
313+homestead has received a homestead exemption as of January 1 of 204
314+any of the 3 immediately preceding years. For purposes of this 205
315+subsection, a husband and wife who owned and both permanently 206
316+resided on a previous homestead shall each be considered to have 207
317+received the homestead exemption even though only the husband or 208
318+the wife applied for the homestead exemption on the previous 209
319+homestead. The assessed value of the newly established homestead 210
320+shall be determined as provided in this subsection. 211
321+ (a) If the just value of the new homestead as of January 1 212
322+is greater than or equal to the j ust value of the immediate 213
323+prior homestead as of January 1 of the year in which the 214
324+immediate prior homestead was abandoned, the assessed value of 215
325+the new homestead shall be the just value of the new homestead 216
326+minus an amount equal to the lesser of $500,00 0 or the 217
327+difference between the just value and the assessed value of the 218
328+immediate prior homestead as of January 1 of the year in which 219
329+the prior homestead was abandoned. Thereafter, the homestead 220
330+shall be assessed as provided in this section. 221
331+ (b) If the just value of the new homestead as of January 1 222
332+is less than the just value of the immediate prior homestead as 223
333+of January 1 of the year in which the immediate prior homestead 224
334+was abandoned, the assessed value of the new homestead shall be 225
335335
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343343 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
344344
345345
346346
347- 6. Hearing appeals concerning validity or amount, or both, 226
348-of assessments created under s. 193.092 . 227
349- 7. Hearing appeals on the issue of whether a tangible 228
350-personal property return as required under s. 193.052 was timely 229
351-filed so as to allow such assessment to be contested at the 230
352-value adjustment board and to waive penalties imposed under s. 231
353-193.072. 232
354- Section 7. Paragraph (a) of subsection (9) of section 233
355-196.011, Florida Statutes, is amended to read: 234
356- 196.011 Annual application required for exemption. — 235
357- (9)(a) A county may, at the request of the property 236
358-appraiser and by a majority vote of its gove rning body, waive 237
359-the requirement that an annual application or statement be made 238
360-for exemption of property within the county after an initial 239
361-application is made and the exemption granted. The waiver under 240
362-this subsection of the annual application or stat ement 241
363-requirement applies to all exemptions under this chapter except 242
364-the exemption under s. 196.1995. Notwithstanding such waiver, 243
365-refiling of an application or statement shall be required when 244
366-any property granted an exemption is sold or otherwise dispos ed 245
367-of, when the ownership changes in any manner, when the applicant 246
368-for homestead exemption ceases to use the property as his or her 247
369-homestead, or when the status of the owner changes so as to 248
370-change the exempt status of the property. In its deliberations 249
371-on whether to waive the annual application or statement 250
347+equal to the just value of the new homestead divided by the just 226
348+value of the immediate prior homestead and multiplied by the 227
349+assessed value of the immediate prior homestead. However, if the 228
350+difference between the just value of the new homestead and the 229
351+assessed value of the new homestead calculated pursuant to this 230
352+paragraph is greater than $500,000, the assessed value of the 231
353+new homestead shall be increased so that the difference between 232
354+the just value and the assessed value equals $500,000. 233
355+Thereafter, the homestead shall be assessed as provided in this 234
356+section. 235
357+ (c) If two or more persons who have each received a 236
358+homestead exemption as of January 1 of any of the 3 immediately 237
359+preceding years and who would otherwise be eligible to have a 238
360+new homestead proper ty assessed under this subsection establish 239
361+a single new homestead, the reduction from just value is limited 240
362+to the higher of the difference between the just value and the 241
363+assessed value of either of the prior eligible homesteads as of 242
364+January 1 of the yea r in which either of the eligible prior 243
365+homesteads was abandoned, but may not exceed $500,000. 244
366+ (d) If two or more persons abandon jointly owned and 245
367+jointly titled property that received a homestead exemption as 246
368+of January 1 of any of the 3 immediately pr eceding years, and 247
369+one or more such persons who were entitled to and received a 248
370+homestead exemption on the abandoned property establish a new 249
371+homestead that would otherwise be eligible for assessment under 250
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380380 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
381381
382382
383383
384-requirement, the governing body shall consider the possibility 251
385-of fraudulent exemption claims which may occur due to the waiver 252
386-of the annual application requirement. The owner of any property 253
387-granted an exemption who is not required to file an annual 254
388-application or statement shall notify the property appraiser 255
389-promptly whenever the use of the property or the status or 256
390-condition of the owner changes so as to change the exempt status 257
391-of the property. If any property owner fails to so notify the 258
392-property appraiser and the property appraiser determines that 259
393-for any year within the prior 10 years the owner was not 260
394-entitled to receive such exemption, the owner of the property is 261
395-subject to the taxes exempted as a result of such failure plus 262
396-15 percent interest per annum and a penalty of 50 percent of the 263
397-taxes exempted. However, if such exemption is granted as a 264
398-result of a clerical mistake or an omission by the property 265
399-appraiser, the taxpayer need not pay t he unpaid taxes, 266
400-penalties, or interest. Except for homestead exemptions 267
401-controlled by s. 196.161, the property appraiser making such 268
402-determination shall record in the public records of the county a 269
403-notice of tax lien against any property owned by that per son or 270
404-entity in the county, and such property must be identified in 271
405-the notice of tax lien. Such property is subject to the payment 272
406-of all taxes and penalties. Such lien when filed shall attach to 273
407-any property, identified in the notice of tax lien, owned by the 274
408-person who illegally or improperly received the exemption. If 275
384+this subsection, each such person establishing a n ew homestead 251
385+is entitled to a reduction from just value for the new homestead 252
386+equal to the just value of the prior homestead minus the 253
387+assessed value of the prior homestead divided by the number of 254
388+owners of the prior homestead who received a homestead 255
389+exemption, unless the title of the property contains specific 256
390+ownership shares, in which case the share of reduction from just 257
391+value shall be proportionate to the ownership share. In the case 258
392+of a husband and wife abandoning jointly titled property, the 259
393+husband and wife may designate the ownership share to be 260
394+attributed to each spouse by following the procedure in 261
395+paragraph (f). To qualify to make such a designation, the 262
396+husband and wife must be married on the date that the jointly 263
397+owned property is abandoned. In calculating the assessment 264
398+reduction to be transferred from a prior homestead that has an 265
399+assessment reduction for living quarters of parents or 266
400+grandparents pursuant to s. 193.703, the value calculated 267
401+pursuant to s. 193.703(6) must first be added bac k to the 268
402+assessed value of the prior homestead. The total reduction from 269
403+just value for all new homesteads established under this 270
404+paragraph may not exceed $500,000. There shall be no reduction 271
405+from just value of any new homestead unless the prior homestead 272
406+is reassessed at just value or is reassessed under this 273
407+subsection as of January 1 after the abandonment occurs. 274
408+ (e) If one or more persons who previously owned a single 275
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417417 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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421-such person no longer owns property in that county but owns 276
422-property in some other county or counties in the state, the 277
423-property appraiser shall record a notice of tax lien in such 278
424-other county or counties, identifying the property owned by such 279
425-person or entity in such county or counties, and it shall become 280
426-a lien against such property in such county or counties. 281
427- Section 8. This act shall take effect July 1, 2024. 282
421+homestead and each received the homestead exemption qualify for 276
422+a new homestead where all persons who qualify for homestead 277
423+exemption in the new homestead also qualified for homestead 278
424+exemption in the previous homestead without an additional person 279
425+qualifying for homestead exemption in the new homestead, the 280
426+reduction in just value shall be calculated pursuant to 281
427+paragraph (a) or paragraph (b), without application of paragraph 282
428+(c) or paragraph (d). 283
429+ (f) A husband and wife abandoning jointly titled property 284
430+who wish to designate the ownership share to be attributed to 285
431+each person for purp oses of paragraph (d) must file a form 286
432+provided by the department with the property appraiser in the 287
433+county where such property is located. The form must include a 288
434+sworn statement by each person designating the ownership share 289
435+to be attributed to each pers on for purposes of paragraph (d) 290
436+and must be filed prior to either person filing the form 291
437+required under paragraph (h) to have a parcel of property 292
438+assessed under this subsection. Such a designation, once filed 293
439+with the property appraiser, is irrevocable. 294
440+ (g) For purposes of receiving an assessment reduction 295
441+pursuant to this subsection, a person entitled to assessment 296
442+under this section may abandon his or her homestead even though 297
443+it remains his or her primary residence by notifying the 298
444+property appraiser of the county where the homestead is located. 299
445+This notification must be in writing and delivered at the same 300
446+
447+HB 1649 2024
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450+
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454+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
455+
456+
457+
458+time as or before timely filing a new application for homestead 301
459+exemption on the property. 302
460+ (h) In order to have his or her homestead property 303
461+assessed under this subsection, a person must file a form 304
462+provided by the department as an attachment to the application 305
463+for homestead exemption, including a copy of the form required 306
464+to be filed under paragraph (f), if applicable. The form, which 307
465+must include a sworn statement attesting to the applicant's 308
466+entitlement to assessment under this subsection, shall be 309
467+considered sufficient documentation for applying for assessment 310
468+under this subsection. The department shall require by rule that 311
469+the required form be submitted with the application for 312
470+homestead exemption under the timeframes and processes set forth 313
471+in chapter 196 to the extent practicable. 314
472+ (i)1. If the previous homestead was located in a different 315
473+county than the new homestead, the property apprais er in the 316
474+county where the new homestead is located must transmit a copy 317
475+of the completed form together with a completed application for 318
476+homestead exemption to the property appraiser in the county 319
477+where the previous homestead was located. If the previous 320
478+homesteads of applicants for transfer were in more than one 321
479+county, each applicant from a different county must submit a 322
480+separate form. 323
481+ 2. The property appraiser in the county where the previous 324
482+homestead was located must return information to the propert y 325
483+
484+HB 1649 2024
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486+
487+
488+CODING: Words stricken are deletions; words underlined are additions.
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491+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
492+
493+
494+
495+appraiser in the county where the new homestead is located by 326
496+April 1 or within 2 weeks after receipt of the completed 327
497+application from that property appraiser, whichever is later. As 328
498+part of the information returned, the property appraiser in the 329
499+county where the previous homestead was located must provide 330
500+sufficient information concerning the previous homestead to 331
501+allow the property appraiser in the county where the new 332
502+homestead is located to calculate the amount of the assessment 333
503+limitation difference which may be transferred and must certify 334
504+whether the previous homestead was abandoned and has been or 335
505+will be reassessed at just value or reassessed according to the 336
506+provisions of this subsection as of the January 1 following its 337
507+abandonment. 338
508+ 3. Based on the information provided on the form from the 339
509+property appraiser in the county where the previous homestead 340
510+was located, the property appraiser in the county where the new 341
511+homestead is located shall calculate the amount of the 342
512+assessment limitation diff erence which may be transferred and 343
513+apply the difference to the January 1 assessment of the new 344
514+homestead. 345
515+ 4. All property appraisers having information -sharing 346
516+agreements with the department are authorized to share 347
517+confidential tax information with each other pursuant to s. 348
518+195.084, including social security numbers and linked 349
519+information on the forms provided pursuant to this section. 350
520+
521+HB 1649 2024
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523+
524+
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528+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
529+
530+
531+
532+ 5. The transfer of any limitation is not final until any 351
533+values on the assessment roll on which the transfer is based are 352
534+final. If such values are final after tax notice bills have been 353
535+sent, the property appraiser shall make appropriate corrections 354
536+and a corrected tax notice bill shall be sent. Any values that 355
537+are under administrative or judicial review shall be noticed to 356
538+the tribunal or court for accelerated hearing and resolution so 357
539+that the intent of this subsection may be carried out. 358
540+ 6. If the property appraiser in the county where the 359
541+previous homestead was located has not provided information 360
542+sufficient to identify the previous homestead and the assessment 361
543+limitation difference is transferable, the taxpayer may file an 362
544+action in circuit court in that county seeking to establish that 363
545+the property appraiser must provide such information. 364
546+ 7. If the information fr om the property appraiser in the 365
547+county where the previous homestead was located is provided 366
548+after the procedures in this section are exercised, the property 367
549+appraiser in the county where the new homestead is located shall 368
550+make appropriate corrections and a corrected tax notice and tax 369
551+bill shall be sent. 370
552+ 8. This subsection does not authorize the consideration or 371
553+adjustment of the just, assessed, or taxable value of the 372
554+previous homestead property. 373
555+ 9. The property appraiser in the county where the new 374
556+homestead is located shall promptly notify a taxpayer if the 375
557+
558+HB 1649 2024
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560+
561+
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565+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
566+
567+
568+
569+information received, or available, is insufficient to identify 376
570+the previous homestead and the amount of the assessment 377
571+limitation difference which is transferable. Such notification 378
572+shall be sent on or before July 1 as specified in s. 196.151. 379
573+ 10. The taxpayer may correspond with the property 380
574+appraiser in the county where the previous homestead was located 381
575+to further seek to identify the homestead and the amount of the 382
576+assessment limitation diff erence which is transferable. 383
577+ 11. If the property appraiser in the county where the 384
578+previous homestead was located supplies sufficient information 385
579+to the property appraiser in the county where the new homestead 386
580+is located, such information shall be consi dered timely if 387
581+provided in time for inclusion on the notice of proposed 388
582+property taxes sent pursuant to ss. 194.011 and 200.065(1). 389
583+ 12. If the property appraiser has not received information 390
584+sufficient to identify the previous homestead and the amount o f 391
585+the assessment limitation difference which is transferable 392
586+before mailing the notice of proposed property taxes, the 393
587+taxpayer may file a petition with the value adjustment board in 394
588+the county where the new homestead is located. 395
589+ (j) Any person who is qu alified to have his or her 396
590+property assessed under this subsection and who fails to file an 397
591+application by March 1 may file an application for assessment 398
592+under this subsection and may, pursuant to s. 194.011(3), file a 399
593+petition with the value adjustment bo ard requesting that an 400
594+
595+HB 1649 2024
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597+
598+
599+CODING: Words stricken are deletions; words underlined are additions.
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602+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
603+
604+
605+
606+assessment under this subsection be granted. Such petition may 401
607+be filed at any time during the taxable year on or before the 402
608+25th day following the mailing of the notice by the property 403
609+appraiser as provided in s. 194.011(1). Notwith standing s. 404
610+194.013, such person must pay a nonrefundable fee of $15 upon 405
611+filing the petition. Upon reviewing the petition, if the person 406
612+is qualified to receive the assessment under this subsection and 407
613+demonstrates particular extenuating circumstances jud ged by the 408
614+property appraiser or the value adjustment board to warrant 409
615+granting the assessment, the property appraiser or the value 410
616+adjustment board may grant an assessment under this subsection. 411
617+ (k) Any person who is qualified to have his or her 412
618+property assessed under this subsection and who fails to timely 413
619+file an application for his or her new homestead in the first 414
620+year following eligibility may file in a subsequent year. The 415
621+assessment reduction shall be applied to assessed value in the 416
622+year the transfer is first approved, and refunds of tax may not 417
623+be made for previous years. 418
624+ (l) The property appraisers of the state shall, as soon as 419
625+practicable after March 1 of each year and on or before July 1 420
626+of that year, carefully consider all applications fo r assessment 421
627+under this subsection which have been filed in their respective 422
628+offices on or before March 1 of that year. If, upon 423
629+investigation, the property appraiser finds that the applicant 424
630+is entitled to assessment under this subsection, the property 425
631+
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639+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
640+
641+
642+
643+appraiser shall make such entries upon the tax rolls of the 426
644+county as are necessary to allow the assessment. If, after due 427
645+consideration, the property appraiser finds that the applicant 428
646+is not entitled to the assessment under this subsection, the 429
647+property appraiser shall immediately prepare a notice of such 430
648+disapproval, giving his or her reasons therefor, and a copy of 431
649+the notice must be served upon the applicant by the property 432
650+appraiser by personal delivery or by registered mail to the post 433
651+office address given by the applicant. The applicant may appeal 434
652+the decision of the property appraiser refusing to allow the 435
653+assessment under this subsection to the value adjustment board, 436
654+and the board shall review the application and evidence 437
655+presented to the property a ppraiser upon which the applicant 438
656+based the claim and hear the applicant in person or by agent on 439
657+behalf of his or her right to such assessment. Such appeal shall 440
658+be heard by an attorney special magistrate if the value 441
659+adjustment board uses special magistr ates. The value adjustment 442
660+board shall reverse the decision of the property appraiser in 443
661+the cause and grant assessment under this subsection to the 444
662+applicant if, in its judgment, the applicant is entitled to the 445
663+assessment or shall affirm the decision of the property 446
664+appraiser. The action of the board is final in the cause unless 447
665+the applicant, within 60 days following the date of refusal of 448
666+the application by the board, files in the circuit court of the 449
667+county in which the homestead is located a proceedin g against 450
668+
669+HB 1649 2024
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671+
672+
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676+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
677+
678+
679+
680+the property appraiser for a declaratory judgment as is provided 451
681+under chapter 86 or other appropriate proceeding. The failure of 452
682+the taxpayer to appear before the property appraiser or value 453
683+adjustment board or to file any paper other than the a pplication 454
684+as provided in this subsection does not constitute a bar to or 455
685+defense in the proceedings. 456
686+ (m) For purposes of receiving an assessment reduction 457
687+pursuant to this subsection, an owner of a homestead property 458
688+that was significantly damaged or de stroyed as a result of a 459
689+named tropical storm or hurricane may elect, in the calendar 460
690+year following the named tropical storm or hurricane, to have 461
691+the significantly damaged or destroyed homestead deemed to have 462
692+been abandoned as of the date of the named t ropical storm or 463
693+hurricane even though the owner received a homestead exemption 464
694+on the property as of January 1 of the year immediately 465
695+following the named tropical storm or hurricane. The election 466
696+provided for in this paragraph is available only if the ow ner 467
697+establishes a new homestead as of January 1 of the third year 468
698+immediately following the storm or hurricane. This paragraph 469
699+shall apply to homestead property damaged or destroyed on or 470
700+after January 1, 2017. 471
701+ (9) Erroneous assessments of homestead prop erty assessed 472
702+under this section may be corrected in the following manner: 473
703+ (a) If errors are made in arriving at any assessment under 474
704+this section due to a material mistake of fact concerning an 475
705+
706+HB 1649 2024
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709+
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713+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
714+
715+
716+
717+essential characteristic of the property, the just value an d 476
718+assessed value must be recalculated beginning in the year for 477
719+every such year, including the year in which the mistake is 478
720+discovered occurred. 479
721+ (b) If changes, additions, or improvements are not 480
722+assessed at just value as of the first January 1 after the y were 481
723+substantially completed, the property appraiser shall determine 482
724+the just value for such changes, additions, or improvements for 483
725+the year they were substantially completed. Assessments for 484
726+subsequent years, beginning in the year such mistake is 485
727+discovered, shall be corrected, applying this section if 486
728+applicable; provided, however, that if a building permit was 487
729+required and has not been issued by the county, the assessment 488
730+may be corrected from the later of the year following 489
731+substantial completion or 10 years prior. 490
732+ (c) If back taxes are due pursuant to s. 193.092, the 491
733+corrections made pursuant to this subsection shall be used to 492
734+calculate such back taxes. 493
735+ (10) If the property appraiser determines that for any 494
736+year or years within the prior 10 year s a person who was not 495
737+entitled to the homestead property assessment limitation granted 496
738+under this section was granted the homestead property assessment 497
739+limitation, the property appraiser making such determination 498
740+shall serve upon the owner a notice of int ent to record in the 499
741+public records of the county a notice of tax lien against any 500
742+
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750+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
751+
752+
753+
754+property owned by that person in the county, and such property 501
755+must be identified in the notice of tax lien. Such property that 502
756+is situated in this state is subject to the u npaid taxes, plus a 503
757+penalty of 50 percent of the unpaid taxes for each year and 15 504
758+percent interest per annum. However, when a person entitled to 505
759+exemption pursuant to s. 196.031 inadvertently receives the 506
760+limitation pursuant to this section following a ch ange of 507
761+ownership, or if the property appraiser improperly grants the 508
762+property assessment limitation as a result of an error, 509
763+including, but not limited to, a clerical mistake or an 510
764+omission, the assessment of such property may must be corrected 511
765+as provided in paragraph (9)(a), and the person need not pay the 512
766+unpaid taxes, penalties, or interest. Before a lien may be 513
767+filed, the person or entity so notified must be given 30 days to 514
768+pay the taxes and any applicable penalties and interest. If the 515
769+property appraiser improperly grants the property assessment 516
770+limitation as a result of a clerical mistake or an omission, the 517
771+person or entity improperly receiving the property assessment 518
772+limitation may not be assessed a penalty or interest. 519
773+ (11) Property assessed un der this section shall be 520
774+assessed at less than just value in the year the property 521
775+receives the homestead exemption when the person who establishes 522
776+a new homestead owned the property on January 1 of the prior 523
777+year. The property shall be reassessed on the following January 524
778+1. Any change resulting from such reassessment may not exceed an 525
779+
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787+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
788+
789+
790+
791+increase of 10 percent of the assessed value of the property for 526
792+the prior year. If the assessed value of the property as 527
793+calculated in this subsection exceeds the just valu e, the 528
794+assessed value of the property shall be lowered to the just 529
795+value of the property. Until the property is reassessed on 530
796+January 1, it remains subject to the provisions of s. 193.1554 531
797+which do not conflict with this subsection. 532
798+ Section 3. Subsections (2), (9), and (10) of section 533
799+193.1554, Florida Statutes, are amended, and subsection (11) is 534
800+added to that section to read: 535
801+ 193.1554 Assessment of nonhomestead residential property. — 536
802+ (2) For all levies other than school distric t levies, 537
803+nonhomestead residential property shall be assessed at just 538
804+value as of January 1 of the year that the property becomes 539
805+eligible for assessment pursuant to this section , unless the 540
806+provisions of subsection (11) apply . 541
807+ (9) Erroneous assessments of nonhomestead residential 542
808+property assessed under this section may be corrected in the 543
809+following manner: 544
810+ (a) If errors are made in arriving at any assessment under 545
811+this section due to a material mistake of fact concerning an 546
812+essential characteristic of the property, the just value and 547
813+assessed value must be recalculated beginning in the year for 548
814+every such year, including the year in which the mistake is 549
815+discovered occurred. 550
816+
817+HB 1649 2024
818+
819+
820+
821+CODING: Words stricken are deletions; words underlined are additions.
822+hb1649-00
823+Page 23 of 31
824+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
825+
826+
827+
828+ (b) If changes, additions, or improvements are not 551
829+assessed at just value as of the first January 1 after they were 552
830+substantially completed, the property appraiser shall determine 553
831+the just value for such changes, additions, or improvements for 554
832+the year they were substantially completed. Assessments for 555
833+subsequent years, beginning in the year such mistake is 556
834+discovered shall be corrected, applying this section if 557
835+applicable; provided, however, that if a building permit was 558
836+required and has not been issued by the county, the assessment 559
837+may be corrected from the later of the year follo wing 560
838+substantial completion or 10 years prior . 561
839+ (c) If back taxes are due pursuant to s. 193.092, the 562
840+corrections made pursuant to this subsection shall be used to 563
841+calculate such back taxes. 564
842+ (10) If the property appraiser determines that for any 565
843+year or years within the prior 10 years a person or entity who 566
844+was not entitled to the property assessment limitation granted 567
845+under this section was granted the property assessment 568
846+limitation, the property appraiser making such determination 569
847+shall serve upon the owner a notice of intent to record in the 570
848+public records of the county a notice of tax lien against any 571
849+property owned by that person or entity in the county, and such 572
850+property must be identified in the notice of tax lien. Such 573
851+property that is situated in this state is subject to the unpaid 574
852+taxes, plus a penalty of 50 percent of the unpaid taxes for each 575
853+
854+HB 1649 2024
855+
856+
857+
858+CODING: Words stricken are deletions; words underlined are additions.
859+hb1649-00
860+Page 24 of 31
861+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
862+
863+
864+
865+year and 15 percent interest per annum. However, if the 576
866+assessment limitation is granted as a result of an error by the 577
867+property appraiser, including, but not limited to, a clerical 578
868+mistake or an omission, the taxpayer need not pay the unpaid 579
869+taxes, penalties, or interest. Before a lien may be filed, the 580
870+person or entity so notified must be given 30 days to pay the 581
871+taxes and any applicable penalties and int erest. If the property 582
872+appraiser improperly grants the property assessment limitation 583
873+as a result of a clerical mistake or an omission, the person or 584
874+entity improperly receiving the property assessment limitation 585
875+may not be assessed a penalty or interest. 586
876+ (11) For all levies other than school district levies, 587
877+nonhomestead residential real property that had a homestead 588
878+exemption in the prior year and which has not changed ownership 589
879+since such homestead exemption was granted shall be assessed the 590
880+lesser of the just value of the property or the prior year's 591
881+assessed value plus an increase not to exceed 10 percent. 592
882+However, if the owner ports the homestead assessment 593
883+differential per s. 193.155(8), this subsection shall not apply. 594
884+ Section 4. Subsections (9 ) and (10) of section 193.1555, 595
885+Florida Statutes, are amended to read: 596
886+ 193.1555 Assessment of certain residential and 597
887+nonresidential real property. — 598
888+ (9) Erroneous assessments of nonresidential real property 599
889+assessed under this section may be corrected in the following 600
890+
891+HB 1649 2024
892+
893+
894+
895+CODING: Words stricken are deletions; words underlined are additions.
896+hb1649-00
897+Page 25 of 31
898+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
899+
900+
901+
902+manner: 601
903+ (a) If errors are made in arriving at any assessment under 602
904+this section due to a material mistake of fact concerning an 603
905+essential characteristic of the property, the just value and 604
906+assessed value must be recalculated beginning in the year such 605
907+mistake is discovered for every such year, including the year in 606
908+which the mistake occurred . 607
909+ (b) If changes, additions, or improvements are not 608
910+assessed at just value as of the first January 1 after they were 609
911+substantially completed, the p roperty appraiser shall determine 610
912+the just value for such changes, additions, or improvements for 611
913+the year they were substantially completed. Assessments for 612
914+subsequent years, beginning in the year such mistake is 613
915+discovered shall be corrected, applying th is section if 614
916+applicable; provided, however, that if a building permit was 615
917+required and has not been issued by the county, the assessment 616
918+may be corrected from the later of the year following 617
919+substantial completion or 10 years prior . 618
920+ (c) If back taxes ar e due pursuant to s. 193.092, the 619
921+corrections made pursuant to this subsection shall be used to 620
922+calculate such back taxes . 621
923+ (10) If the property appraiser determines that for any 622
924+year or years within the prior 10 years a person or entity who 623
925+was not entitled to the property assessment limitation granted 624
926+under this section was granted the property assessment 625
927+
928+HB 1649 2024
929+
930+
931+
932+CODING: Words stricken are deletions; words underlined are additions.
933+hb1649-00
934+Page 26 of 31
935+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
936+
937+
938+
939+limitation, the property appraiser making such determination 626
940+shall serve upon the owner a notice of intent to record in the 627
941+public records of the count y a notice of tax lien against any 628
942+property owned by that person or entity in the county, and such 629
943+property must be identified in the notice of tax lien. Such 630
944+property that is situated in this state is subject to the unpaid 631
945+taxes, plus a penalty of 50 perc ent of the unpaid taxes for each 632
946+year and 15 percent interest per annum. However, if the 633
947+assessment limitation is granted as a result of an error by the 634
948+property appraiser, including, but not limited to, a clerical 635
949+mistake or an omission, the taxpayer need not pay the unpaid 636
950+taxes, penalties, or interest. Before a lien may be filed, the 637
951+person or entity so notified must be given 30 days to pay the 638
952+taxes and any applicable penalties and interest. If the property 639
953+appraiser improperly grants the property asses sment limitation 640
954+as a result of a clerical mistake or an omission, the person or 641
955+entity improperly receiving the property assessment limitation 642
956+may not be assessed a penalty or interest. 643
957+ Section 5. Paragraph (a) of subsection (1) of section 644
958+194.032, Florida Statutes, is amended to read: 645
959+ 194.032 Hearing purposes; timetable. — 646
960+ (1)(a) The value adjustment board shall meet not earlier 647
961+than 30 days and not later than 60 days after the mailing of the 648
962+notice provided in s. 194.011(1); however, no board hear ing 649
963+shall be held before approval of all or any part of the 650
964+
965+HB 1649 2024
966+
967+
968+
969+CODING: Words stricken are deletions; words underlined are additions.
970+hb1649-00
971+Page 27 of 31
972+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
973+
974+
975+
976+assessment rolls by the Department of Revenue. The board shall 651
977+meet for the following purposes: 652
978+ 1. Hearing petitions relating to assessments filed 653
979+pursuant to s. 194.011(3). 654
980+ 2. Hearing complaints relating to homestead exemptions as 655
981+provided for under s. 196.151. 656
982+ 3. Hearing appeals from exemptions denied, or disputes 657
983+arising from exemptions granted, upon the filing of exemption 658
984+applications under s. 196.011. 659
985+ 4. Hearing appeals concerning ad valorem tax deferrals and 660
986+classifications. 661
987+ 5. Hearing appeals from determinations that a change of 662
988+ownership under s. 193.155(3), a change of ownership or control 663
989+under s. 193.1554(5) or s. 193.1555(5), or a qualifying 664
990+improvement under s. 193.1555(5) ha s occurred. 665
991+ 6. Hearing appeals concerning validity or amount, or both, 666
992+of assessments created under s. 193.092. 667
993+ 7. Hearing appeals on the issue of whether a tangible 668
994+personal property return as required under s. 193.052 was timely 669
995+filed so as to allow such assessment to be contested at the 670
996+value adjustment board and to waive penalties imposed under s. 671
997+193.072. 672
998+ Section 6. Paragraph (a) of subsection (9) of section 673
999+196.011, Florida Statutes, is amended to read: 674
1000+ 196.011 Annual application required fo r exemption.— 675
1001+
1002+HB 1649 2024
1003+
1004+
1005+
1006+CODING: Words stricken are deletions; words underlined are additions.
1007+hb1649-00
1008+Page 28 of 31
1009+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
1010+
1011+
1012+
1013+ (9)(a) A county may, at the request of the property 676
1014+appraiser and by a majority vote of its governing body, waive 677
1015+the requirement that an annual application or statement be made 678
1016+for exemption of property within the county after an initial 679
1017+application is made and the exemption granted. The waiver under 680
1018+this subsection of the annual application or statement 681
1019+requirement applies to all exemptions under this chapter except 682
1020+the exemption under s. 196.1995. Notwithstanding such waiver, 683
1021+refiling of an application or statement shall be required when 684
1022+any property granted an exemption is sold or otherwise disposed 685
1023+of, when the ownership changes in any manner, when the applicant 686
1024+for homestead exemption ceases to use the property as his or her 687
1025+homestead, or when the status of the owner changes so as to 688
1026+change the exempt status of the property. In its deliberations 689
1027+on whether to waive the annual application or statement 690
1028+requirement, the governing body shall consider the possibility 691
1029+of fraudulent exemption c laims which may occur due to the waiver 692
1030+of the annual application requirement. The owner of any property 693
1031+granted an exemption who is not required to file an annual 694
1032+application or statement shall notify the property appraiser 695
1033+promptly whenever the use of th e property or the status or 696
1034+condition of the owner changes so as to change the exempt status 697
1035+of the property. If any property owner fails to so notify the 698
1036+property appraiser and the property appraiser determines that 699
1037+for any year within the prior 10 years the owner was not 700
1038+
1039+HB 1649 2024
1040+
1041+
1042+
1043+CODING: Words stricken are deletions; words underlined are additions.
1044+hb1649-00
1045+Page 29 of 31
1046+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
1047+
1048+
1049+
1050+entitled to receive such exemption, the owner of the property is 701
1051+subject to the taxes exempted as a result of such failure plus 702
1052+15 percent interest per annum and a penalty of 50 percent of the 703
1053+taxes exempted. However, if such exemption is granted as a 704
1054+result of an error by the property appraiser, including, but not 705
1055+limited to, a clerical mistake or an omission, the taxpayer need 706
1056+not pay the unpaid taxes, penalties, or interest. Except for 707
1057+homestead exemptions controlled by s. 196.161, the property 708
1058+appraiser making such determination shall record in the public 709
1059+records of the county a notice of tax lien against any property 710
1060+owned by that person or entity in the county, and such property 711
1061+must be identified in the notice of tax lien. Such property is 712
1062+subject to the payment of all taxes and penalties. Such lien 713
1063+when filed shall attach to any property, identified in the 714
1064+notice of tax lien, owned by the person who illegally or 715
1065+improperly received t he exemption. If such person no longer owns 716
1066+property in that county but owns property in some other county 717
1067+or counties in the state, the property appraiser shall record a 718
1068+notice of tax lien in such other county or counties, identifying 719
1069+the property owned b y such person or entity in such county or 720
1070+counties, and it shall become a lien against such property in 721
1071+such county or counties. 722
1072+ Section 7. Subsection (3) is added to section 196.041, 723
1073+Florida Statutes, to read: 724
1074+ 196.041 Extent of homestead exemptions.— 725
1075+
1076+HB 1649 2024
1077+
1078+
1079+
1080+CODING: Words stricken are deletions; words underlined are additions.
1081+hb1649-00
1082+Page 30 of 31
1083+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
1084+
1085+
1086+
1087+ (3)(a) Rental of all or substantially all of a dwelling 726
1088+claimed to be a homestead for tax purposes does not impact a 727
1089+homeowner's eligibility for the homestead tax exemption provided 728
1090+in s. 196.031 and the entire property shall be assessed und er s. 729
1091+193.155 if all the following conditions are met. 730
1092+ 1. The property continues to serve as the permanent 731
1093+residence of the homeowner or the permanent residence of another 732
1094+or others legally or naturally dependent on him or her. 733
1095+ 2. The homeowner's house hold income, as defined in s. 734
1096+196.075(1), does not exceed the current adjected limitation 735
1097+under s. 196.075(3). 736
1098+ 3. The homeowner would otherwise be eligible for the 737
1099+homestead tax exemption provided in s. 196.031. 738
1100+ (b) A discrete portion of the home, to w hich the lessee 739
1101+has exclusive access, may be rented, or the lessee may share 740
1102+portions of the home or the entire home with the homeowner. 741
1103+ Section 8. Subsection (3) is added to section 196.061, 742
1104+Florida Statutes, and subsection (1) of that section is 743
1105+republished, to read: 744
1106+ 196.061 Rental of homestead to constitute abandonment. — 745
1107+ (1) The rental of all or substantially all of a dwelling 746
1108+previously claimed to be a homestead for tax purposes shall 747
1109+constitute the abandonment of such dwelling as a homestead, a nd 748
1110+the abandonment continues until the dwelling is physically 749
1111+occupied by the owner. However, such abandonment of the 750
1112+
1113+HB 1649 2024
1114+
1115+
1116+
1117+CODING: Words stricken are deletions; words underlined are additions.
1118+hb1649-00
1119+Page 31 of 31
1120+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
1121+
1122+
1123+
1124+homestead after January 1 of any year does not affect the 751
1125+homestead exemption for tax purposes for that particular year 752
1126+unless the property is rented for more than 30 days per calendar 753
1127+year for 2 consecutive years. 754
1128+ (3) This section does not apply to a dwelling owned by a 755
1129+person who meets the requirements of s. 196.041(3)(a). 756
1130+ Section 9. This act shall take effect July 1, 2024. 757