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| 3 | 3 | | HB 761 2025 |
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| 7 | 7 | | CODING: Words stricken are deletions; words underlined are additions. |
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| 8 | 8 | | hb761-00 |
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| 9 | 9 | | Page 1 of 2 |
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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 |
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| 15 | 15 | | An act relating to deferred and unpaid taxes; amending 2 |
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| 16 | 16 | | s. 197.252, F.S.; limiting a specified tax deferral to 3 |
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| 17 | 17 | | properties with a just value of $1 million or less; 4 |
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| 18 | 18 | | amending s. 197.432, F.S.; increasing the minimum 5 |
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| 19 | 19 | | value of a tax certificate that may be sold at public 6 |
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| 20 | 20 | | auction or by electronic sale; providing an effective 7 |
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| 21 | 21 | | date. 8 |
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| 22 | 22 | | 9 |
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| 23 | 23 | | Be It Enacted by the Legislature of the State of Florida: 10 |
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| 24 | 24 | | 11 |
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| 25 | 25 | | Section 1. Subsection (1) of section 197.252, Florida 12 |
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| 26 | 26 | | Statutes, is amended to read: 13 |
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| 27 | 27 | | 197.252 Homestead tax deferral. — 14 |
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| 28 | 28 | | (1) Any person who is entitled to claim a homestead tax 15 |
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| 29 | 29 | | exemption under s. 196.031(1) on homestead property with a just 16 |
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| 30 | 30 | | value of $1 million or less may apply to defer payment of a 17 |
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| 31 | 31 | | portion of the combined total of the ad valorem taxes, non -ad 18 |
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| 32 | 32 | | valorem assessments, and interest accumulated on a tax 19 |
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| 33 | 33 | | certificate. Any applicant who is entitled to receive the 20 |
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| 34 | 34 | | homestead tax exemption but has waived it for any reason shall 21 |
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| 35 | 35 | | furnish a certificate of eligibility to receive the exemption. 22 |
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| 36 | 36 | | Such certificate shall be prepared by the county property 23 |
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| 37 | 37 | | appraiser upon request of the taxpayer. 24 |
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| 38 | 38 | | Section 2. Subsection (4) of section 197.432, Florida 25 |
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| 40 | 40 | | HB 761 2025 |
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| 43 | 43 | | |
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| 44 | 44 | | CODING: Words stricken are deletions; words underlined are additions. |
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| 45 | 45 | | hb761-00 |
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| 46 | 46 | | Page 2 of 2 |
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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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| 50 | 50 | | |
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| 51 | 51 | | Statutes, is amended to read: 26 |
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| 52 | 52 | | 197.432 Sale of tax certificates for unpaid taxes. — 27 |
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| 53 | 53 | | (4) A tax certificate representing less than $500 $250 in 28 |
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| 54 | 54 | | delinquent taxes on property that has been granted a homestead 29 |
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| 55 | 55 | | exemption for the year in which the delinquent taxes were 30 |
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| 56 | 56 | | assessed may not be sold at public auction or by electronic sale 31 |
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| 57 | 57 | | as provided in subsection (1) but must be issued by the tax 32 |
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| 58 | 58 | | collector to the county at the maximum rate of interest allowed. 33 |
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| 59 | 59 | | Section 197.4725 or s. 197.502(3) may n ot be invoked if the 34 |
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| 60 | 60 | | homestead exemption is granted to the person who received the 35 |
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| 61 | 61 | | homestead exemption for the year in which the tax certificate 36 |
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| 62 | 62 | | was issued unless any such tax certificates and accrued interest 37 |
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| 63 | 63 | | represent an amount of $500 $250 or more. 38 |
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| 64 | 64 | | Section 3. This act shall take effect July 1, 2025. 39 |
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