Florida 2025 Regular Session

Florida House Bill H0227 Compare Versions

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

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3	3	HB 227 2025
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7	7	CODING: Words stricken are deletions; words underlined are additions.
8	8	hb227-00
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10	10	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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14	14	A bill to be entitled 1
15	15	An act relating to ad valorem taxation; amending s. 2
16	16	196.011, F.S.; authorizing a taxpayer to rescind a 3
17	17	homestead exemption application; providing 4
18	18	requirements for rescinding such application; 5
19	19	requiring the property appraiser to adjust the tax 6
20	20	roll; authorizing the Department of Revenue to adopt 7
21	21	emergency rules; providing applicability; amending s. 8
22	22	196.196, F.S.; revising conditions under which 9
23	23	property is entitled to a certain exemption; defining 10
24	24	the term "religious activities;" providing an 11
25	25	effective date. 12
26	26	13
27	27	Be It Enacted by the Legislature of the State of Florida: 14
28	28	15
29	29	Section 1. Subsection (14) is added to section 196.011, 16
30	30	Florida Statutes, to read: 17
31	31	196.011 Annual application required for exemption. — 18
32	32	(14)(a) A taxpayer having filed an application for a 19
33	33	homestead exemption on a property under s. 196.031 by March 1 20
34	34	may elect to rescind his or her filed application by notifying 21
35	35	the property appraiser. A tax payer making such election must 22
36	36	notify the property appraiser on a form provided by the 23
37	37	department of such election between August 1 and September 15 of 24
38	38	the same taxable year for which the taxpayer filed an 25
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40	40	HB 227 2025
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42	42
43	43
44	44	CODING: Words stricken are deletions; words underlined are additions.
45	45	hb227-00
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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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49	49
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51	51	application for a homestead exemption. To qualify to make the 26
52	52	election, all of the following conditions must be met: 27
53	53	1. The taxpayer owned the property when the property was 28
54	54	assessed on January 1 of the previous year. 29
55	55	2. The property was assessed under s. 193.1554 or s. 30
56	56	193.1555 on January 1 of the p revious year. 31
57	57	3. The taxpayer has had continuous ownership of the 32
58	58	property from the time of assessment on January 1 of the 33
59	59	previous year until the time the taxpayer filed an application 34
60	60	for a homestead exemption on the property. 35
61	61	(b) If a taxpayer elect s to rescind his or her filed 36
62	62	application for a homestead exemption under this subsection, the 37
63	63	property appraiser shall adjust the tax roll before 38
64	64	certification to the tax collector pursuant to s. 197.322 to 39
65	65	reflect the effect of such rescindment. 40
66	66	Section 2. (1) The Department of Revenue may, and all 41
67	67	conditions are deemed met, to adopt emergency rules pursuant to 42
68	68	s. 120.54(4), Florida Statutes, to administer Section 1 of this 43
69	69	act. 44
70	70	(2) Notwithstanding any other provision of law, emergency 45
71	71	rules adopted under this section are effective for 6 months 46
72	72	after adoption and may be renewed during the pendency of 47
73	73	procedures to adopt permanent rules. 48
74	74	Section 3. The amendments made by this act to s. 196.011, 49
75	75	Florida Statutes, first apply to the 2026 tax roll. 50
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77	77	HB 227 2025
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81	81	CODING: Words stricken are deletions; words underlined are additions.
82	82	hb227-00
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84	84	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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88	88	Section 4. Subsections (3) and (6) of section 196.196, 51
89	89	Florida Statutes, are amended to read: 52
90	90	196.196 Determining whether property is entitled to 53
91	91	charitable, religious, scientific, or literary exemption. — 54
92	92	(3) Property owned by an exempt organization is used for 55
93	93	an exempt a religious purpose if the organization institution 56
94	94	has taken affirmative steps to prepare the property for the 57
95	95	utilization of the property for charitable, religious, 58
96	96	scientific, or litera ry activities use as a house of public 59
97	97	worship. The term "affirmative steps" means environmental or 60
98	98	land use permitting activities, creation of architectural plans 61
99	99	or schematic drawings, land clearing or site preparation, 62
100	100	construction or renovation activit ies, or other similar 63
101	101	activities that demonstrate a commitment of the property to the 64
102	102	utilization of the property for charitable, religious, 65
103	103	scientific, or literary activities a religious use as a house of 66
104	104	public worship. 67
105	105	(a) For purposes of this subsection section, the term 68
106	106	"religious activities" means the use of the property as a house 69
107	107	of public worship. The term "public worship" means religious 70
108	108	worship services and those other activities that are incidental 71
109	109	to religious worship services, such as educa tional activities, 72
110	110	parking, recreation, partaking of meals, and fellowship. 73
111	111	(b) Property that is used as a parsonage, burial grounds, 74
112	112	or a tomb and is owned by an exempt organization that owns a 75
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114	114	HB 227 2025
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118	118	CODING: Words stricken are deletions; words underlined are additions.
119	119	hb227-00
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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	house of public worship is used for a religious purpose. 76
126	126	(6) Property that is used as a parsonage, burial grounds, 77
127	127	or a tomb and is owned by an exempt organization that owns a 78
128	128	house of public worship is used for a religious purpose. 79
129	129	Section 5. This act shall take effect July 1, 2025. 80