Florida 2025 Regular Session

Florida House Bill H1027 Compare Versions

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

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3	3	HB 1027 2025
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7	7	CODING: Words stricken are deletions; words underlined are additions.
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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 a homestead assessment limitation; 2
16	16	creating s. 193.6245, F.S.; defining the terms 3
17	17	"income" and "senior citizen homesteader"; prohibiting 4
18	18	the assessed value of real property used as a 5
19	19	homestead by a person who has attained a certain age 6
20	20	from exceeding a certain amount if certain conditions 7
21	21	are met; requiring such persons to apply for homestead 8
22	22	in a specified manner; requiring a property appraise r 9
23	23	who makes a certain determination to serve upon 10
24	24	certain persons a notice of intent to record a tax 11
25	25	lien against the property; requiring property that no 12
26	26	longer meets certain eligibility requirements to be 13
27	27	reassessed in a specified manner; providing a 14
28	28	contingent effective date. 15
29	29	16
30	30	Be It Enacted by the Legislature of the State of Florida: 17
31	31	18
32	32	Section 1. Section 193.6245, Florida Statutes, is created 19
33	33	to read: 20
34	34	193.6245 Homestead assessment limitation for certain 21
35	35	persons age 65 years or older. — 22
36	36	(1) As used in this section, the term: 23
37	37	(a) "Income" means the adjusted gross income, as defined 24
38	38	in s. 62 of the United States Internal Revenue Code, for a 25
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40	40	HB 1027 2025
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43	43
44	44	CODING: Words stricken are deletions; words underlined are additions.
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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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51	51	person who applies for a homestead exemption under s. 196.031 26
52	52	or, in the case of co -applicants, the first person listed on the 27
53	53	application for such exemption. 28
54	54	(b) "Senior citizen homesteader" means a person who has 29
55	55	attained age 65 and who has applied for and received a homestead 30
56	56	exemption under s. 196.031. 31
57	57	(2) The assessed value of real property used as a 32
58	58	homestead by a senior citizen homesteader may not exceed the 33
59	59	assessed value as of the January 1 immediately preceding the 34
60	60	date such person attained age 65 if his or her income would meet 35
61	61	the most recent income limitation calculated in s. 196.075(3). 36
62	62	(3) To receive the homestead assessment limitation under 37
63	63	this section, the senior citizen homesteader must be the 38
64	64	applicant for the homestead exemption under s. 196.031. In the 39
65	65	case of co-applicants, the senior citizen homesteader must be 40
66	66	the first person lis ted on the application for such exemption. 41
67	67	(4) If a property appraiser determines that, for any year 42
68	68	within the immediately previous 10 years, a person who was not 43
69	69	entitled to the homestead assessment limitation under this 44
70	70	section was granted such limita tion, the property appraiser 45
71	71	shall serve upon the person a notice of intent to record in the 46
72	72	public records of the county a notice of tax lien against any 47
73	73	property owned by that person in the county, which property must 48
74	74	be identified in the notice of tax l ien. 49
75	75	(5) If the senior citizen homesteader no longer meets the 50
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81	81	CODING: Words stricken are deletions; words underlined are additions.
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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	income limitation requirement of this section, and the property 51
89	89	has not changed ownership as described in s. 193.155(3), the 52
90	90	property shall be reassessed under s. 196.031(1) for any tax 53
91	91	year in which such senior citizen homesteader did not meet such 54
92	92	income limitation. 55
93	93	Section 2. This act shall take effect on the effective 56
94	94	date of the amendment to the State Constitution proposed by HJR 57
95	95	1025 or a similar joint resolution having substantially the same 58
96	96	specific intent and purpose , if such amendment to the State 59
97	97	Constitution is approved at the next general election or at an 60
98	98	earlier special election specifically authorized by law for that 61
99	99	purpose. 62