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