FL
Florida House Bill H1041

Florida 2025 Regular Session

Florida House Bill H1041 Compare Versions

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1010 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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1414 A bill to be entitled 1
1515 An act relating to assessment of homestead property; 2
16-amending s. 193.155, F.S.; providing definitions; 3
17-requiring that changes, additions, or improvements 4
18-that replace or are made to homestead property through 5
19-elevation be assessed in a specified manner; 6
20-specifying how such assessment must be calculated 7
21-under certain conditions; providing applicability; 8
22-authorizing property appraisers to require certain 9
23-evidence; providing a contingent effective date. 10
24- 11
25-Be It Enacted by the Legislature of the State of Florida: 12
26- 13
27- Section 1. Paragraphs (a) and (b) of subsection (4) of 14
28-section 193.155, Florida Statutes, are amended, and paragraph 15
29-(e) is added to that subsecti on, to read: 16
30- 193.155 Homestead assessments. —Homestead property shall be 17
31-assessed at just value as of January 1, 1994. Property receiving 18
32-the homestead exemption after January 1, 1994, shall be assessed 19
33-at just value as of January 1 of the year in which t he property 20
34-receives the exemption unless the provisions of subsection (8) 21
35-apply. 22
36- (4)(a) Except as provided in paragraph (b) or paragraph 23
37-(e) and s. 193.624, changes, additions, or improvements to 24
38-homestead property must shall be assessed at just value a s of 25
16+amending s. 193.155, F.S.; defining the terms 3
17+"elevation" or "elevated" and "elevation certificate"; 4
18+requiring that changes, additions, or improvements 5
19+that replace or are made to homestead property through 6
20+elevation be assessed in a specified manner; 7
21+specifying how such assessment must be calculated 8
22+under certain conditions; providing applicability; 9
23+authorizing property appraisers to require certain 10
24+evidence; providing a contingent effective date. 11
25+ 12
26+Be It Enacted by the Legislature of the State of Florida: 13
27+ 14
28+ Section 1. Paragraphs (a) and (b) of subsection (4) of 15
29+section 193.155, Florida Statutes, are amended, and paragraph 16
30+(e) is added to that subsection, to read: 17
31+ 193.155 Homestead assessments. —Homestead property shall be 18
32+assessed at just value as of January 1, 1994. Property receiving 19
33+the homestead exemption after January 1, 1994, shall be asses sed 20
34+at just value as of January 1 of the year in which the property 21
35+receives the exemption unless the provisions of subsection (8) 22
36+apply. 23
37+ (4)(a) Except as provided in paragraph (b) or paragraph 24
38+(e) and s. 193.624, changes, additions, or improvements to 25
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4747 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-the first January 1 after the changes, additions, or 26
52-improvements are substantially completed. 27
53- (b)1. Changes, additions, or improvements that replace all 28
54-or a portion of homestead property, including ancillary 29
55-improvements, damaged or destroyed by m isfortune or calamity 30
56-shall be assessed upon substantial completion as provided in 31
57-this paragraph. Such assessment must be calculated using the 32
58-homestead property's assessed value as of the January 1 33
59-immediately before the date on which the damage or destr uction 34
60-was sustained, subject to the assessment limitations in 35
61-subsections (1) and (2), when: 36
62- a. The square footage of the homestead property as changed 37
63-or improved does not exceed 110 percent of the square footage of 38
64-the homestead property before the da mage or destruction; or 39
65- b. The total square footage of the homestead property as 40
66-changed or improved does not exceed 2,000 1,500 square feet. 41
67- 2. The homestead property's assessed value must be 42
68-increased by the just value of that portion of the changed or 43
69-improved homestead property which is in excess of 110 percent of 44
70-the square footage of the homestead property before the damage 45
71-or destruction or of that portion exceeding 2,000 1,500 square 46
72-feet. 47
73- 3. Homestead property damaged or destroyed by misfortu ne 48
74-or calamity which, after being changed or improved, has a square 49
75-footage of less than 100 percent of the homestead property's 50
51+homestead property must shall be assessed at just value as of 26
52+the first January 1 after the changes, additions, or 27
53+improvements are substantially completed. 28
54+ (b)1. Changes, additions, or improvements that replace all 29
55+or a portion of homestead property, inc luding ancillary 30
56+improvements, damaged or destroyed by misfortune or calamity 31
57+shall be assessed upon substantial completion as provided in 32
58+this paragraph. Such assessment must be calculated using the 33
59+homestead property's assessed value as of the January 1 34
60+immediately before the date on which the damage or destruction 35
61+was sustained, subject to the assessment limitations in 36
62+subsections (1) and (2), when: 37
63+ a. The square footage of the homestead property as changed 38
64+or improved does not exceed 110 percent of th e square footage of 39
65+the homestead property before the damage or destruction; or 40
66+ b. The total square footage of the homestead property as 41
67+changed or improved does not exceed 2,000 1,500 square feet. 42
68+ 2. The homestead property's assessed value must be 43
69+increased by the just value of that portion of the changed or 44
70+improved homestead property which is in excess of 110 percent of 45
71+the square footage of the homestead property before the damage 46
72+or destruction or of that portion exceeding 2,000 1,500 square 47
73+feet. 48
74+ 3. Homestead property damaged or destroyed by misfortune 49
75+or calamity which, after being changed or improved, has a square 50
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8484 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-total square footage before the damage or destruction must shall 51
89-be assessed pursuant to subsection (5). 52
90- 4. Changes, addition s, or improvements assessed pursuant 53
91-to this paragraph must be reassessed pursuant to subsection (1) 54
92-in subsequent years. This paragraph applies to changes, 55
93-additions, or improvements commenced within 5 years after the 56
94-January 1 following the damage or des truction of the homestead. 57
95- (e)1. As used in this paragraph, the term: 58
96- a. "Elevation," "elevated," or "elevate" means: 59
97- (I) Raising an existing homestead property to at least the 60
98-minimum height required to comply with the elevation 61
99-requirements of the National Flood Insurance Program or the 62
100-Florida Building Code; or 63
101- (II) Raising an existing homestead property to mitigate 64
102-flood damage sustained during a previous flood event, provided 65
103-that the elevation does not exceed the height required to comply 66
104-with elevation requirements of the National Flood Insurance 67
105-Program or the Florida Building Code at the property nearest to 68
106-the homestead property. 69
107- b. "Elevation certificate" means the certificate used to 70
108-demonstrate the elevation of property, which has been developed 71
109-by the Federal Emergency Management Agency pursuant to federal 72
110-floodplain management regulations. 73
111- c. "Previous flood event" means, for homestead property 74
112-situated within a county in which a state of emergency is 75
88+footage of less than 100 percent of the homestead property's 51
89+total square footage before the damage or destruction must shall 52
90+be assessed pursuant to subsection (5). 53
91+ 4. Changes, additions, or improvements assessed pursuant 54
92+to this paragraph must be reassessed pursuant to subsection (1) 55
93+in subsequent years. This paragraph applies to changes, 56
94+additions, or improvements commenced within 5 years after the 57
95+January 1 following the damage or destruction of the homestead. 58
96+ (e)1. As used in this paragraph, the term: 59
97+ a. "Elevation" or "elevated" means: 60
98+ (I) Raising an existing homestead property to at least the 61
99+minimum height required to co mply with the elevation 62
100+requirements of the National Flood Insurance Program or Florida 63
101+Building Code elevation requirements; or 64
102+ (II) Raising an existing homestead property to mitigate 65
103+flood damage sustained during a previous flood event, provided 66
104+that the elevation does not exceed the height required to comply 67
105+with elevation requirements of the National Flood Insurance 68
106+Program or Florida Building Code at the property nearest to the 69
107+homestead property. 70
108+ b. "Elevation certificate" means the certificate used to 71
109+demonstrate the elevation of property, which has been developed 72
110+by the Federal Emergency Management Agency pursuant to federal 73
111+floodplain management regulations. 74
112+ 2. Changes, additions, or improvements that replace or are 75
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121121 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-declared pursuant to s. 252.36, partial or complete inundation 76
126-of the homestead property caused by the overflow of inland or 77
127-tidal waters; the unusual and rapid accumulation of runoff or 78
128-surface waters from any established water source, such as a 79
129-river, stream, or drainage ditch; or sus tained periods of 80
130-standing water resulting from rainfall. 81
131- 2. Changes, additions, or improvements that replace or are 82
132-made to homestead property to elevate such property must be 83
133-assessed upon substantial completion as provided in this 84
134-paragraph. Except as provided in subparagraph 3., such an 85
135-assessment must be calculated using the property's assessed 86
136-value as of the January 1 immediately preceding the commencement 87
137-of elevation, subject to the assessment limitations in 88
138-subsections (1) and (2), when: 89
139- a. The square footage of the homestead property as 90
140-elevated does not exceed 110 percent of the square footage of 91
141-the homestead property before the elevation; or 92
142- b. The total square footage of the homestead property as 93
143-elevated does not exceed 2,000 square fe et. 94
144- 3. Homestead property that was unable to be used for its 95
145-intended purpose on the January 1 immediately preceding 96
146-commencement of elevation due to damage or destruction caused by 97
147-misfortune or calamity must have such assessment calculated 98
148-using the homestead property's assessed value as of the January 99
149-1 immediately preceding such damage or destruction, subject to 100
125+made to homestead propert y through the elevation of such 76
126+property must be assessed upon substantial completion as 77
127+provided in this paragraph. Such an assessment must be 78
128+calculated using the property's assessed value as of the January 79
129+1 immediately preceding the commencement of ele vation, subject 80
130+to the assessment limitations in subsections (1) and (2), when: 81
131+ a. The square footage of the homestead property as 82
132+elevated does not exceed 110 percent of the square footage of 83
133+the homestead property before the elevation; or 84
134+ b. The total square footage of the homestead property as 85
135+elevated does not exceed 2,000 square feet. 86
136+ 3. Homestead property elevated after sustaining damage or 87
137+destruction caused by misfortune or calamity is eligible for the 88
138+assessment methodology pursuant to this p aragraph, except that 89
139+such assessment must be calculated using the homestead 90
140+property's assessed value as of the January 1 immediately before 91
141+the date on which the damage or destruction was sustained, 92
142+subject to the assessment limitations in subsections (1 ) and 93
143+(2). This subparagraph does not apply to homestead property 94
144+elevated in accordance with sub -sub-subparagraph 1.a.(II). 95
145+ 4. The homestead property's assessed value must be 96
146+increased by the just value of that portion of the elevated 97
147+homestead property which is in excess of 110 percent of the 98
148+square footage of the homestead property before the elevation or 99
149+of that portion exceeding 2,000 square feet. However, the area 100
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158158 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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162-the assessment limitations in subsections (1) and (2). Such 101
163-property's elevation must be commenced within 5 years after the 102
164-January 1 following the damage or destruction of the homestead. 103
165- 4. The homestead property's assessed value must be 104
166-increased by the just value of that portion of the elevated 105
167-homestead property which is in excess of 110 percent of the 106
168-square footage of the homestead prop erty before the elevation or 107
169-of that portion exceeding 2,000 square feet. However, the area 108
170-underneath an elevated structure which is dedicated only for 109
171-parking, storage, or access may not be included in the 110 110
172-percent calculation. The area underneath an elevated structure 111
173-that exceeds 110 percent of the lowest level square footage 112
174-before the elevation must be included in the 110 percent 113
175-calculation. 114
176- 5. An elevated homestead property that has a square 115
177-footage of less than 100 percent of the homestead pro perty's 116
178-total square footage before the elevation must be assessed 117
179-pursuant to subsection (5). 118
180- 6. Property appraisers may require the property owner to 119
181-provide evidence substantiating eligibility for assessment 120
182-pursuant to this paragraph, including eleva tion certificates 121
183-documenting compliance with the National Flood Insurance 122
184-Program, or, if elevating in accordance with sub -sub-123
185-subparagraph 1.a.(II), documentation evidencing damage from a 124
186-prior flood event, including local government building permits 125
162+underneath an elevated structure which is dedicated only for 101
163+parking, storage, or acce ss may not be included in the 110 102
164+percent calculation. The area underneath an elevated structure 103
165+that exceeds 110 percent of the lowest level square footage 104
166+before the elevation must be included in the 110 percent 105
167+calculation. 106
168+ 5. An elevated homestead pr operty that has a square 107
169+footage of less than 100 percent of the homestead property's 108
170+total square footage before the elevation must be assessed 109
171+pursuant to subsection (5). 110
172+ 6. Property appraisers may require the property owner to 111
173+provide evidence substan tiating eligibility for assessment 112
174+pursuant to this paragraph, including elevation certificates 113
175+documenting compliance with the National Flood Insurance 114
176+Program, or, if elevating in accordance with sub -sub-115
177+subparagraph 1.a.(II), documentation evidencing da mage from a 116
178+prior flood event, including local government building permits 117
179+obtained during reconstruction. 118
180+ 7. This paragraph does not apply to homestead property 119
181+that was elevated if there is a change in the classification of 120
182+the property pursuant to s. 195.073(1) on the January 1 121
183+immediately after the substantial completion. 122
184+ 8. This paragraph applies to homestead property for which 123
185+the owner commenced elevation on or after January 1, 2027. 124
186+ Section 2. This act shall take effect on the effective 125
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195195 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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199-obtained during reconstruction. 126
200- 7. To be eligible for the assessment limitation under this 127
201-paragraph, homestead property must comply with all applicable 128
202-Federal Emergency Management Agency's National Flood Insurance 129
203-Program building requirements and Florida Building Code 130
204-elevation requirements. Homestead property elevation pursuant to 131
205-sub-sub-subparagraph 1.a.(II) must comply with building and 132
206-elevation requirements at the property nearest to the homestead 133
207-property. 134
208- 8. This paragraph does not apply to home stead property 135
209-that was elevated if there is a change in the classification of 136
210-the property pursuant to s. 195.073(1) on the January 1 137
211-immediately after the substantial completion. 138
212- 9. This paragraph applies to homestead property for which 139
213-the owner commenced elevation on or after January 1, 2027. 140
214- Section 2. This act shall take effect on the effective 141
215-date of the amendment to the State Constitution proposed by HJR 142
216-1039 or a similar joint resolution having substantially the same 143
217-specific intent and purp ose, if such amendment is approved at 144
218-the next general election or at an earlier special election 145
219-specifically authorized by law for that purpose. 146
199+date of the amendment to the State Constitution proposed by HJR 126
200+1039 or a similar joint resolution having substantially the same 127
201+specific intent and purpose , if such amendment is approved at 128
202+the next general election or at an earlier special election 129
203+specifically authorized by law for that purpose. 130