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