FL
Florida House Bill H1259

Florida 2025 Regular Session

Florida House Bill H1259 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
15-An act relating to a property tax benefits for 2
16-residential properties; creating s. 193.1553, F.S.; 3
17-providing that property that receives a certain tax 4
18-exemption shall be assessed in a specified manner; 5
19-providing that changes, additions, and improvements to 6
20-such property shall be assessed in a specified manner; 7
21-providing exceptions and alternative assessments; 8
22-providing construction; requiring property that no 9
23-longer meets eligibility requirements to be assessed 10
24-in an alternative manner; providing that erron eous 11
25-assessments of property may be corrected in a 12
26-specified manner; requiring the property appraiser to 13
27-remove certain assessment limitations and exemptions 14
28-in specified circumstances; requiring the property 15
29-appraiser to assess certain property and recalc ulate 16
30-taxes; requiring payment of certain back taxes, 17
31-penalties, and interest; requiring the property 18
32-appraiser to serve notice upon an owner and file a 19
33-lien in certain circumstances; requiring a specified 20
34-time period before a lien may be filed; amending s . 21
35-196.011, F.S.; requiring the submission of an 22
36-application containing specified information before 23
37-receiving specified tax exemptions; creating s. 24
38-196.034, F.S.; providing specified tax exemptions for 25
15+An act relating to a property tax exemption and 2
16+assessment limitation on long -term leased property; 3
17+creating s. 193.1553, F.S.; providing that property 4
18+that receives a certain tax exemption shall be 5
19+assessed in a specified manner; providing that 6
20+changes, additions, and improvements to such property 7
21+shall be assessed in a specified manner; providing 8
22+exceptions and alternative assessments; providing 9
23+construction; requiring property that no longer meets 10
24+eligibility requirements to be assessed in an 11
25+alternative manner; amending s. 196.011, F.S.; 12
26+requiring the submission of an application containing 13
27+specified information before receiving a specified tax 14
28+exemption; amending s. 196.034, F.S.; providing 15
29+specified tax exemptions for property that meets 16
30+certain eligibility requirements; providing that 17
31+certain damaged or destroyed property is eligible for 18
32+the exemption if specified conditions are met; 19
33+providing that if suc h conditions are not met, such 20
34+property shall be considered abandoned for a specified 21
35+purpose; amending ss. 193.1554 and 194.032, F.S.; 22
36+conforming provisions to changes made by the act; 23
37+providing a contingent effective date. 24
38+ 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-property that meets certain eligibility requirements; 26
52-providing that certain damaged or destroyed property 27
53-is eligible for the exemption if specified conditions 28
54-are met; providing that if such conditions are not 29
55-met, such property shall be considered abandoned for a 30
56-specified purpose; creating s. 196.078, F.S .; defining 31
57-the term "first-time Florida homesteader"; providing 32
58-construction; providing that every first -time Florida 33
59-homesteader is entitled to an additional homestead 34
60-exemption; providing the method for calculating such 35
61-exemption; providing the duration of such exemption; 36
62-requiring the exemption to decrease by a specified 37
63-percentage each year; prohibiting more than one 38
64-exemption; providing applicability; providing that the 39
65-property appraiser shall require a person claiming an 40
66-exemption to complete a cert ain form by a specified 41
67-date; requiring a person added to the title to submit 42
68-certain information to retain such exemption; 43
69-providing applicability; authorizing the Department of 44
70-Revenue to adopt emergency rules; providing that such 45
71-rules are effective for a specified period of time and 46
72-may be renewed in certain circumstances; providing for 47
73-future expiration; amending ss. 193.1554 and 194.032, 48
74-F.S.; conforming provisions to changes made by the 49
75-act; providing a contingent effective date. 50
51+Be It Enacted by the Legis lature of the State of Florida: 26
52+ 27
53+ Section 1. Section 193.1553, Florida Statutes, is created 28
54+to read: 29
55+ 193.1553 Assessment of certain residential property 30
56+subject to a long-term lease.— 31
57+ (1) Property that receives the exemption under s. 196.034 32
58+shall be assessed under this section. 33
59+ (2) Except as provided in subsection (4), property that 34
60+meets the conditions of subsection (1) shall be assessed 35
61+pursuant to this section as of January 1 of any year for which 36
62+the property is eligible for assessment under t his section, 37
63+using the prior year's assessed value as the basis for any 38
64+change in assessment. Any change resulting from such assessment 39
65+shall not exceed the lower of the following: 40
66+ (a) Three percent of the assessed value of the property 41
67+for the prior year; or 42
68+ (b) The percentage change in the Consumer Price Index for 43
69+All Urban Consumers, U.S. City Average, all items 1967=100, or 44
70+successor reports for the preceding calendar year as initially 45
71+reported by the United States Department of Labor, Bureau of 46
72+Labor Statistics. 47
73+ (3) If the assessed value of the property as calculated 48
74+under subsection (2) exceeds the just value, the assessed value 49
75+of the property shall be lowered to the just value of the 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- 51
89-Be It Enacted by the Legislature of the State of Florida: 52
90- 53
91- Section 1. Section 193.1553, Florida Statutes, is created 54
92-to read: 55
93- 193.1553 Assessment of certain residential property 56
94-subject to a long-term lease.— 57
95- (1) Property that receives the exemption under s. 196. 034 58
96-shall be assessed under this section. 59
97- (2) Except as provided in subsection (4), property that 60
98-meets the conditions of subsection (1) shall be assessed 61
99-pursuant to this section as of January 1 of any year for which 62
100-the property is eligible for assessm ent under this section, 63
101-using the prior year's assessed value as the basis for any 64
102-change in assessment. Any change resulting from such assessment 65
103-shall not exceed the lower of the following: 66
104- (a) Three percent of the assessed value of the property 67
105-for the prior year; or 68
106- (b) The percentage change in the Consumer Price Index for 69
107-All Urban Consumers, U.S. City Average, all items 1967=100, or 70
108-successor reports for the preceding calendar year as initially 71
109-reported by the United States Department of Labor, Bu reau of 72
110-Labor Statistics. 73
111- (3) If the assessed value of the property as calculated 74
112-under subsection (2) exceeds the just value, the assessed value 75
88+property. 51
89+ (4) Property assessed under this section shall be assessed 52
90+at just value as of January 1 of the year following a change of 53
91+ownership, or as of January 1 of the year following abandonment 54
92+of homestead on a property that becomes eligible for assessment 55
93+under this section, but no sooner than the January 1 f ollowing 56
94+the certification to the property appraiser required by s. 57
95+193.155(8)(i)2. Thereafter, the annual changes in the assessed 58
96+value of the property are subject to the limitations in 59
97+subsections (2) and (3). For purposes of this subsection, the 60
98+term "change of ownership" means any sale, foreclosure, or 61
99+transfer of legal title or beneficial title in equity to any 62
100+person, except if any of the provisions of s. 193.155(3)(a) 63
101+apply. 64
102+ (5)(a) Except as provided in paragraph (b) and s. 193.624, 65
103+changes, additions, or improvements to property subject to this 66
104+section shall be assessed at just value as of the first January 67
105+1 after the changes, additions, or improvements are 68
106+substantially completed. 69
107+ (b)1. Changes, additions, or improvements that replace all 70
108+or a portion of property assessed under this section, including 71
109+ancillary improvements, that are damaged or destroyed by 72
110+misfortune or calamity shall be assessed upon substantial 73
111+completion as provided in this paragraph. Such assessment must 74
112+be calculated using the property's assessed value as of the 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-of the property shall be lowered to the just value of the 76
126-property. 77
127- (4) Property assessed under this secti on shall be assessed 78
128-at just value as of January 1 of the year following a change of 79
129-ownership, or as of January 1 of the year following abandonment 80
130-of homestead on a property that becomes eligible for assessment 81
131-under this section, but no sooner than the January 1 following 82
132-the certification to the property appraiser required by s. 83
133-193.155(8)(i)2. Thereafter, the annual changes in the assessed 84
134-value of the property are subject to the limitations in 85
135-subsections (2) and (3). For purposes of this subsection, the 86
136-term "change of ownership" means any sale, foreclosure, or 87
137-transfer of legal title or beneficial title in equity to any 88
138-person, except if any of the provisions of s. 193.155(3)(a) 89
139-apply. 90
140- (5)(a) Except as provided in paragraph (b) and s. 193.624, 91
141-changes, additions, or improvements to property subject to this 92
142-section shall be assessed at just value as of the first January 93
143-1 after the changes, additions, or improvements are 94
144-substantially completed. 95
145- (b)1. Changes, additions, or improvements that replac e all 96
146-or a portion of property assessed under this section, including 97
147-ancillary improvements, that are damaged or destroyed by 98
148-misfortune or calamity shall be assessed upon substantial 99
149-completion as provided in this paragraph. Such assessment must 100
125+January 1 immediately before the date on which the damage or 76
126+destruction was sustained, subject to the assessment limitations 77
127+in subsections (2) and (3), when: 78
128+ a. The square footage of the property as changed or 79
129+improved does not exceed 110 percent of the square footage of 80
130+the property before the damage or destruction; or 81
131+ b. The total square footage of the property as changed or 82
132+improved does not exceed 1,500 square feet. 83
133+ 2. The property's assessed value must be increased by the 84
134+just value of that portion of the changed or improved property 85
135+which is in excess of 110 percent of the square footage of the 86
136+property before the damage or destruction or of that portion 87
137+exceeding 1,500 square feet. 88
138+ 3. Property damaged or destroyed by misfortune or calamity 89
139+which, after being changed or improved, has a square footage of 90
140+less than 100 percent of the property's total square footage 91
141+before the damage or destruction shall be assessed pursuant to 92
142+subsection (6). 93
143+ 4. Changes, additions, or improvements assessed pursuant 94
144+to this paragraph must be reassessed pursuant to subsection (2) 95
145+in subsequent years. This paragraph applies to changes, 96
146+additions, or improvements commenced within 5 years after the 97
147+January 1 following the da mage or destruction of the property. 98
148+ (c) Changes, additions, or improvements include 99
149+improvements made to common areas or other improvements made to 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-be calculated using the property's assessed value as of the 101
163-January 1 immediately before the date on which the damage or 102
164-destruction was sustained, subject to the assessment limitations 103
165-in subsections (2) and (3), when: 104
166- a. The square footage of the property as c hanged or 105
167-improved does not exceed 110 percent of the square footage of 106
168-the property before the damage or destruction; or 107
169- b. The total square footage of the property as changed or 108
170-improved does not exceed 1,500 square feet. 109
171- 2. The property's assessed value must be increased by the 110
172-just value of that portion of the changed or improved property 111
173-which is in excess of 110 percent of the square footage of the 112
174-property before the damage or destruction or of that portion 113
175-exceeding 1,500 square feet. 114
176- 3. Property damaged or destroyed by misfortune or calamity 115
177-which, after being changed or improved, has a square footage of 116
178-less than 100 percent of the property's total square footage 117
179-before the damage or destruction shall be assessed pursuant to 118
180-subsection (6). 119
181- 4. Changes, additions, or improvements assessed pursuant 120
182-to this paragraph must be reassessed pursuant to subsection (2) 121
183-in subsequent years. This paragraph applies to changes, 122
184-additions, or improvements commenced within 5 years after the 123
185-January 1 following the damage or destruction of the property. 124
186- (c) Changes, additions, or improvements include 125
162+property other than to the property by the owner or by an owner 101
163+association, which improvements directly benefit the property. 102
164+Such changes, additions, or improvements shall be assessed at 103
165+just value, and the just value shall be apportioned among the 104
166+parcels benefiting from the improvement. 105
167+ (6) When property is destroyed or removed and not 106
168+replaced, the assessed value of the parcel shall be reduced by 107
169+the assessed value attributable to the destroyed or removed 108
170+property. 109
171+ (7) Only property that meets the conditions of subsection 110
172+(1) is subject to this section. Any portion of property that is 111
173+assessed solely on the basis of character or use pursuant to s. 112
174+193.461 or s. 193.501, or assessed pursuant to s. 193.505, is 113
175+not subject to this section. 114
176+ (8)(a) If, after meeting the conditions of subsection (1) 115
177+and receiving the benefit of the assessment limitation in 116
178+subsections (2) and (3), the property does not meet the 117
179+conditions of subsection (1) on January 1 of any subsequent 118
180+year, the property shall instead be assessed pursuant to s. 119
181+193.155(1) and (2), or s. 193.1554(3) and (4), as applicable, 120
182+beginning with such year. 121
183+ 1. Any change in assessment in the first year the property 122
184+is assessed pursuant to s. 193.1554 shall use the most recent 123
185+year's assessed value under this section as the basis for 124
186+adjustment, and may not revert to just value, unless such 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-improvements made to common areas or other improvements made to 126
200-property other than to the property by the owner or by an owner 127
201-association, which improvement s directly benefit the property. 128
202-Such changes, additions, or improvements shall be assessed at 129
203-just value, and the just value shall be apportioned among the 130
204-parcels benefiting from the improvement. 131
205- (6) When property is destroyed or removed and not 132
206-replaced, the assessed value of the parcel shall be reduced by 133
207-the assessed value attributable to the destroyed or removed 134
208-property. 135
209- (7) Only property that meets the conditions of subsection 136
210-(1) is subject to this section. Any portion of property that is 137
211-assessed solely on the basis of character or use pursuant to s. 138
212-193.461 or s. 193.501, or assessed pursuant to s. 193.505, is 139
213-not subject to this section. 140
214- (8)(a) If, after meeting the conditions of subsection (1) 141
215-and receiving the benefit of the assessment li mitation in 142
216-subsections (2) and (3), the property does not meet the 143
217-conditions of subsection (1) on January 1 of any subsequent 144
218-year, the property shall instead be assessed pursuant to s. 145
219-193.155(1) and (2), or s. 193.1554(3) and (4), as applicable, 146
220-beginning with such year. 147
221- 1. Any change in assessment in the first year the property 148
222-is assessed pursuant to s. 193.1554 shall use the most recent 149
223-year's assessed value under this section as the basis for 150
199+property experiences a change of ownership or control as 126
200+provided in s. 193.1554. 127
201+ 2. Any change in assessment in the first year the property 128
202+is assessed pursuant to s. 193.155 shall use the just value of 129
203+the property, as adjusted pursuant to s. 193.155(8), if 130
204+applicable. 131
205+ (b)1. If the property meets the conditions of subsection 132
206+(1) on January 1 of a subsequent year, this section shall apply 133
207+beginning with such year, and the application of the limitation 134
208+in subsection (2) shall use the most recent year's assessed 135
209+value as the basis for adjustment if the property was assessed 136
210+in the most recent year pursuant to s. 193.1554. 137
211+ 2. If the property meets the conditions of subsection (1) 138
212+on January 1 of a subsequent year and the property was assessed 139
213+as the homestead of the owner in the prior year pursuant to s. 140
214+193.155, then the application of the limitation in subsection 141
215+(2) shall use the just value of the property, rather than the 142
216+prior year's assessment, for the first year's assessment 143
217+limitation in subsection (2). A property that was abandoned as a 144
218+homestead is only eligible under this section if the property 145
219+appraiser in the county in which the abandoned homestead 146
220+property is located provides the certification to the property 147
221+appraiser in the county in which the new homestead is located as 148
222+required by s. 193.155(8)(i)2., stating that the property has 149
223+been or will be reassessed at just value. 150
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232232 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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236-adjustment, and may not revert to just value, unless th e 151
237-property experiences a change of ownership or control as 152
238-provided in s. 193.1554. 153
239- 2. Any change in assessment in the first year the property 154
240-is assessed pursuant to s. 193.155 shall use the just value of 155
241-the property, as adjusted pursuant to s. 193.155 (8), if 156
242-applicable. 157
243- (b)1. If the property meets the conditions of subsection 158
244-(1) on January 1 of a subsequent year, this section shall apply 159
245-beginning with such year, and the application of the limitation 160
246-in subsection (2) shall use the most recent year' s assessed 161
247-value as the basis for adjustment if the property was assessed 162
248-in the most recent year pursuant to s. 193.1554. 163
249- 2. If the property meets the conditions of subsection (1) 164
250-on January 1 of a subsequent year and the property was assessed 165
251-as the homestead of the owner in the prior year pursuant to s. 166
252-193.155, then the application of the limitation in subsection 167
253-(2) shall use the just value of the property, rather than the 168
254-prior year's assessment, for the first year's assessment 169
255-limitation in subsect ion (2). A property that was abandoned as a 170
256-homestead is only eligible under this section if the property 171
257-appraiser in the county in which the abandoned homestead 172
258-property is located provides the certification to the property 173
259-appraiser in the county in whi ch the new homestead is located as 174
260-required by s. 193.155(8)(i)2., stating that the property has 175
236+ Section 2. Paragraph (b) of subsection (1) of section 151
237+196.011, Florida Statutes, is amended, and subsection (14) is 152
238+added to that section, to read: 153
239+ 196.011 Annual application required for exemption. — 154
240+ (1) 155
241+ (b) The form to apply for an exemption under s. 196.031, 156
242+s. 196.034, s. 196.081, s. 196.091, s. 196.101, s. 196.102, s. 157
243+196.173, or s. 196.202 must include a space for th e applicant to 158
244+list the social security number of the applicant and of the 159
245+applicant's spouse, if any. If an applicant files a timely and 160
246+otherwise complete application, and omits the required social 161
247+security numbers, the application is incomplete. In that event, 162
248+the property appraiser shall contact the applicant, who may 163
249+refile a complete application by April 1. Failure to file a 164
250+complete application by that date constitutes a waiver of the 165
251+exemption privilege for that year, except as provided in 166
252+subsection (7) or subsection (9). 167
253+ (14) Notwithstanding paragraph (7)(a), an applicant who is 168
254+eligible to receive an exemption under s. 196.034 must file an 169
255+application each year by March 1. Such application must include 170
256+the address of the property at which the ow ner currently 171
257+receives a homestead exemption, and an executed copy of the 172
258+lease for the property to be exempted under s. 196.034. 173
259+ Section 3. Section 196.034, Florida Statutes, is created 174
260+to read: 175
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273-been or will be reassessed at just value. 176
274- (9) Erroneous assessments of property assessed under this 177
275-section may be corrected in the following manner: 178
276- (a) If errors are made in arriving at any assessment under 179
277-this section due to a material mistake of fact concerning an 180
278-essential characteristic of the property, the just value and 181
279-assessed value must be recalculated for every such year, 182
280-including the year in w hich the mistake occurred. 183
281- (b) If changes, additions, or improvements are not 184
282-assessed at just value as of the first January 1 after they were 185
283-substantially completed, the property appraiser shall determine 186
284-the just value for such changes, additions, or improvements for 187
285-the year they were substantially completed. Assessments for 188
286-subsequent years shall be corrected, applying this section if 189
287-applicable. 190
288- (c) When a person entitled to exemption pursuant to s. 191
289-196.034 inadvertently receives the limitation pu rsuant to this 192
290-section following a change of ownership, the assessment of such 193
291-property must be corrected as provided in paragraph (a), and the 194
292-person need not pay the unpaid taxes, penalties, or interest. 195
293- (d) If the property appraiser improperly grants the 196
294-property assessment limitation as a result of a clerical mistake 197
295-or an omission, the person or entity improperly receiving the 198
296-property assessment limitation may not be assessed a penalty or 199
297-interest. Back taxes shall apply only as follows: 200
273+ 196.034 Exemption of certain residential property subj ect 176
274+to a long-term lease.— 177
275+ (1)(a) Property that meets the following conditions is 178
276+entitled to an exemption from all taxation up to the assessed 179
277+valuation of $25,000: 180
278+ 1. The owner of the property holds the legal or equitable 181
279+title to a separate parcel t hat receives the exemption under s. 182
280+196.031 and such parcel is his or her permanent residence. 183
281+ 2. As of January 1 of the taxable year, the property is 184
282+rented by the owner to one or more persons for residential use 185
283+under a bona fide written lease that has a duration of 6 months 186
284+or more. 187
285+ 3. The property would otherwise qualify for a homestead 188
286+exemption under to s. 196.031 if the property were the owner's 189
287+primary residence. 190
288+ (b) Every property that qualifies to receive the exemption 191
289+provided in paragraph (a) is entitled to an additional exemption 192
290+of up to $25,000 on the assessed valuation greater than $50,000 193
291+for all levies other than school district levies. 194
292+ (c) Any property that does not meet the conditions of 195
293+paragraph (a) for a given year may not rece ive the benefits 196
294+provided in paragraphs (a) and (b) for such year unless 197
295+subsection (2) applies, but the property may receive the 198
296+benefits in paragraphs (a) and (b) in any future year for which 199
297+all conditions in paragraph (a) are met. 200
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310- 1. If the person who received the limitation as a result 201
311-of a clerical mistake or omission voluntarily discloses to the 202
312-property appraiser that he or she was not entitled to the 203
313-limitation before the property appraiser notifies the owner of 204
314-the mistake or omission , no back taxes shall be due. 205
315- 2. If the person who received the limitation as a result 206
316-of a clerical mistake or omission does not voluntarily disclose 207
317-to the property appraiser that he or she was not entitled to the 208
318-limitation before the property apprais er notifies the owner of 209
319-the mistake or omission, back taxes shall be due for any year or 210
320-years that the owner was not entitled to the limitation within 211
321-the 5 years before the property appraiser notified the owner of 212
322-the mistake or omission. 213
323- (e) If back taxes are due pursuant to s. 193.092, the 214
324-corrections made pursuant to this subsection shall be used to 215
325-calculate such back taxes. 216
326- (10)(a) If the property appraiser determines that for any 217
327-year or years within the prior 10 years a person was granted a 218
328-limitation under this section due to an application that was 219
329-fraudulent at the time the application was submitted to the 220
330-property appraiser's office, the property appraiser shall remove 221
331-all assessment limitations and exemptions under s. 196.034 on 222
332-the property for the year such fraud occurred and assess the 223
333-property for that year at just value, then recalculate the value 224
334-for all subsequent years using applicable limitations and 225
310+ (2) For purposes of this section, when property exempted 201
311+under this section is damaged or destroyed by misfortune or 202
312+calamity and the property is uninhabitable on the January 1 203
313+after the damage or destruction occurs, the property shall be 204
314+considered to be subject to a long -term lease on January 1 and 205
315+an existing exemption under this section shall continue if the 206
316+property is otherwise qualified and if the property owner 207
317+notifies the property appraiser that he or she intends to repair 208
318+or rebuild the property and the existing or another lessee will 209
319+resume residency after the property is repaired or rebuilt. 210
320+Failure by the property owner to commence the repair or 211
321+rebuilding of the property within 5 years after the January 1 212
322+following the property's damage or destruction constitute s 213
323+abandonment of the property as exempt under this section. After 214
324+the 5-year period, the expiration, lapse, nonrenewal, or 215
325+revocation of a building permit issued to the property owner for 216
326+such repairs or rebuilding also constitutes abandonment of the 217
327+property under this section. 218
328+ Section 4. Subsection (1) of section 193.1554, Florida 219
329+Statutes, is amended to read: 220
330+ 193.1554 Assessment of nonhomestead residential property. — 221
331+ (1) As used in this section, the term "nonhomestead 222
332+residential property" means residential real property that 223
333+contains nine or fewer dwelling units, including vacant property 224
334+zoned and platted for residential use, and that does not receive 225
335335
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343343 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
344344
345345
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347-exemptions. The owner shall be liable for back taxes for the 226
348-year the fraud occurr ed and all subsequent years through the 227
349-current year, a penalty of 100 percent of the unpaid taxes for 228
350-each year, and 15 percent interest per annum. 229
351- (b) The property appraiser shall serve upon an owner who 230
352-owes back taxes under this subsection a notice o f intent to 231
353-record in the public records of the county a notice of tax lien 232
354-against any property owned by that person in the county, and 233
355-such property must be identified in the notice of tax lien. The 234
356-property appraiser must include with such notice inform ation 235
357-explaining why the owner is not entitled to the limitation, the 236
358-years for which unpaid taxes are due, and the manner in which 237
359-unpaid taxes have been calculated. Before a lien may be filed, 238
360-the person or entity so notified must be given 30 days to pay 239
361-the taxes. 240
362- Section 2. Paragraph (b) of subsection (1) of section 241
363-196.011, Florida Statutes, is amended, and subsection (14) is 242
364-added to that section, to read: 243
365- 196.011 Annual application required for exemption. — 244
366- (1) 245
367- (b) The form to apply for an ex emption under s. 196.031, 246
368-s. 196.034, s. 196.078, s. 196.081, s. 196.091, s. 196.101, s. 247
369-196.102, s. 196.173, or s. 196.202 must include a space for the 248
370-applicant to list the social security number of the applicant 249
371-and of the applicant's spouse, if any. If an applicant files a 250
347+the exemption under s. 196.031 or s. 196.034. 226
348+ Section 5. Paragraph (a) of subsection (1) of section 227
349+194.032, Florida Statutes, is amended to read: 228
350+ 194.032 Hearing purposes; timetable. — 229
351+ (1)(a) The value adjustment board shall meet not earlier 230
352+than 30 days and not later than 60 days after the mailing of the 231
353+notice provided in s. 194.011(1); however, no board hearing 232
354+shall be held before approval of all or any part of the 233
355+assessment rolls by the Department of Revenue. The board shall 234
356+meet for the following purposes: 235
357+ 1. Hearing petitions relating to assessments filed 236
358+pursuant to s. 194.011(3) . 237
359+ 2. Hearing complaints relating to homestead exemptions as 238
360+provided for under s. 196.151. 239
361+ 3. Hearing appeals from exemptions denied, or disputes 240
362+arising from exemptions granted, upon the filing of exemption 241
363+applications under s. 196.011. 242
364+ 4. Hearing appeals concerning ad valorem tax deferrals and 243
365+classifications. 244
366+ 5. Hearing appeals from determinations that a change of 245
367+ownership under s. 193.155(3), a change of ownership or control 246
368+under s. 193.1553(4), s. 193.1554(5), or s. 193.1555(5), or a 247
369+qualifying improvement under s. 193.1555(5) has occurred. 248
370+ Section 6. This act shall take effect on the effective 249
371+date of the amendment to the State Constitution proposed by HJR 250
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380380 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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384-timely and otherwise complete application, and omits the 251
385-required social security numbers, the application is incomplete. 252
386-In that event, the property appraiser shall contact the 253
387-applicant, who may refile a complete application by Apri l 1. 254
388-Failure to file a complete application by that date constitutes 255
389-a waiver of the exemption privilege for that year, except as 256
390-provided in subsection (7) or subsection (9). 257
391- (14) Notwithstanding paragraphs (7)(a) and (10)(a), an 258
392-applicant who is eligib le to receive an exemption under s. 259
393-196.034 must file an application each year by March 1. Such 260
394-application must include the address of the property at which 261
395-the owner currently receives a homestead exemption, and an 262
396-executed copy of the lease for the prop erty to be exempted under 263
397-s. 196.034. 264
398- Section 3. Section 196.034, Florida Statutes, is created 265
399-to read: 266
400- 196.034 Exemption of certain residential property subject 267
401-to a long-term lease.— 268
402- (1)(a) Property that meets the following conditions is 269
403-entitled to an exemption from all taxation up to the assessed 270
404-valuation of $25,000: 271
405- 1. The owner of the property holds the legal or equitable 272
406-title to a separate parcel that receives the exemption under s. 273
407-196.031 and such parcel is his or her permanent residence. 274
408- 2. The property is owned through sole ownership or joint 275
409-
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417-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
418-
419-
420-
421-ownership with a spouse, or indirectly through a limited 276
422-liability company that holds legal or equitable title to such 277
423-real estate if such limited liability company is owned solely or 278
424-jointly with a spouse. 279
425- 3. As of January 1 of the taxable year, the property is 280
426-rented by the owner to one or more natural persons for 281
427-residential use under a bona fide written lease that has a 282
428-continuous duration of 6 months or more and, by the terms of th e 283
429-lease, may not be subleased during the rental period. 284
430- 4. The entire parcel of property would otherwise qualify 285
431-for a homestead exemption under s. 196.031 if the property were 286
432-the owner's permanent residence. 287
433- 5. The property is classified under s. 195 .073(1)(a)1., 288
434-2., or 4. 289
435- 6. The lessee of the property is not married to the owner 290
436-of the property. 291
437- (b) Every property that qualifies to receive the exemption 292
438-provided in paragraph (a) is entitled to an additional exemption 293
439-of up to $25,000 on the asses sed valuation greater than $50,000 294
440-for all levies other than school district levies. 295
441- (c) Any property that does not meet the conditions of 296
442-paragraph (a) for a given year may not receive the benefits 297
443-provided in paragraphs (a) and (b) for such year unless 298
444-subsection (2) applies, but the property may receive the 299
445-benefits in paragraphs (a) and (b) in any future year for which 300
446-
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454-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
455-
456-
457-
458-all conditions in paragraph (a) are met. 301
459- (2) For purposes of this section, when property exempted 302
460-under this section is damaged or d estroyed by misfortune or 303
461-calamity and the property is uninhabitable on the January 1 304
462-after the damage or destruction occurs, the property shall be 305
463-considered to be subject to a long -term lease on January 1 and 306
464-an existing exemption under this section shal l continue if the 307
465-property is otherwise qualified and if the property owner 308
466-notifies the property appraiser that he or she intends to repair 309
467-or rebuild the property and the existing or another lessee will 310
468-resume residency after the property is repaired or rebuilt. 311
469-Failure by the property owner to commence the repair or 312
470-rebuilding of the property within 5 years after the January 1 313
471-following the property's damage or destruction constitutes 314
472-abandonment of the property as exempt under this section. After 315
473-the 5-year period, the expiration, lapse, nonrenewal, or 316
474-revocation of a building permit issued to the property owner for 317
475-such repairs or rebuilding also constitutes abandonment of the 318
476-property under this section. 319
477- Section 4. Section 196.078, Florida Statutes , is created 320
478-to read: 321
479- 196.078 Additional homestead exemption for a first -time 322
480-Florida homesteader. — 323
481- (1) As used in this section, the term "first -time Florida 324
482-homesteader" means a person who establishes the right to receive 325
483-
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491-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
492-
493-
494-
495-the homestead exemption provi ded in s. 196.031 within 1 year 326
496-after purchasing the homestead property and who has not owned 327
497-property to which the homestead exemption provided in s. 328
498-196.031(1)(a) applied in the 4 calendar years before such 329
499-purchase. 330
500- (2) For purposes of this section, t he date on which the 331
501-deed or other transfer instrument was signed and notarized or 332
502-otherwise executed shall be considered the date a property was 333
503-purchased. 334
504- (3) Every first-time Florida homesteader is entitled to an 335
505-additional homestead exemption in an a mount equal to 50 percent 336
506-of the homestead property's just value on January 1 of the year 337
507-the homestead is established, for all levies other than school 338
508-district levies. The additional exemption may not exceed the 339
509-median just value for homestead property d uring the calendar 340
510-year immediately preceding January 1 of the year the homestead 341
511-is established in the county where such property is located. The 342
512-additional exemption applies for a period of 5 years or until 343
513-the year the property is sold, whichever occurs first. The 344
514-amount of the additional exemption shall be reduced in each 345
515-subsequent year by an amount equal to 20 percent of the amount 346
516-of the additional exemption received in the year the homestead 347
517-was established. Only one exemption provided under this 348
518-subsection is allowed per homestead property. The additional 349
519-exemption applies to property purchased on or after January 1, 350
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532-2027, but the additional exemption is not available in the sixth 351
533-and subsequent years after it is first received. 352
534- (4) The property appraiser shall require a first -time 353
535-Florida homesteader claiming an exemption under this section to 354
536-submit, not later than March 1 on a form prescribed by the 355
537-Department of Revenue, a sworn statement attesting that the 356
538-taxpayer, and each other person who h olds legal or equitable 357
539-title to the property, has not owned property to which the 358
540-homestead exemption provided in s. 196.031(1)(a) applied in the 359
541-4 calendar years before such purchase. In order for the 360
542-exemption to be retained upon the addition of another person to 361
543-the title to the property, the person added must also submit, 362
544-not later than the subsequent March 1 on a form prescribed by 363
545-the department, a sworn statement attesting that he or she has 364
546-not owned property to which the homestead exemption provid ed in 365
547-s. 196.031(1)(a) applied in the 4 calendar years before being 366
548-added to the title. 367
549- (5) Sections 196.131, 196.151, and 196.161 apply to the 368
550-exemption provided in this section. 369
551- Section 5. (1) The Department of Revenue may, and all 370
552-conditions are deemed met to, adopt emergency rules pursuant to 371
553-s. 120.54(4), Florida Statutes, for the purpose of implementing 372
554-ss. 193.1553, 196.034, and 196.078, Florida Statutes, as created 373
555-by this act. Notwithstanding any other law, emergency rules 374
556-adopted pursuant to this section are effective for 6 months 375
557-
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569-after adoption and may be renewed during the pendency of 376
570-procedures to adopt permanent rules addressing the subject of 377
571-the emergency rules. 378
572- (2) This section shall take effect the day after the 379
573-Department of State certifies, pursuant to s. 102.112, Florida 380
574-Statutes, the approval of the amendment to the State 381
575-Constitution proposed by HJR 1257 or a similar joint resolution 382
576-having substantially the same specific intent and purpose, if 383
577-such amendment is approved at the next general election, and 384
578-shall expire July 1, 2029. 385
579- Section 6. Subsection (1) of section 193.1554, Florida 386
580-Statutes, is amended to read: 387
581- 193.1554 Assessment of nonhomestead residential property. — 388
582- (1) As used in this section, the term "nonhomeste ad 389
583-residential property" means residential real property that 390
584-contains nine or fewer dwelling units, including vacant property 391
585-zoned and platted for residential use, and that does not receive 392
586-the exemption under s. 196.031 or s. 196.034. 393
587- Section 7. Paragraph (a) of subsection (1) of section 394
588-194.032, Florida Statutes, is amended to read: 395
589- 194.032 Hearing purposes; timetable. — 396
590- (1)(a) The value adjustment board shall meet not earlier 397
591-than 30 days and not later than 60 days after the mailing of the 398
592-notice provided in s. 194.011(1); however, no board hearing 399
593-shall be held before approval of all or any part of the 400
594-
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602-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
603-
604-
605-
606-assessment rolls by the Department of Revenue. The board shall 401
607-meet for the following purposes: 402
608- 1. Hearing petitions relating to assessments fi led 403
609-pursuant to s. 194.011(3). 404
610- 2. Hearing complaints relating to homestead exemptions as 405
611-provided for under s. 196.151. 406
612- 3. Hearing appeals from exemptions denied, or disputes 407
613-arising from exemptions granted, upon the filing of exemption 408
614-applications under s. 196.011. 409
615- 4. Hearing appeals concerning ad valorem tax deferrals and 410
616-classifications. 411
617- 5. Hearing appeals from determinations that a change of 412
618-ownership under s. 193.155(3), a change of ownership or control 413
619-under s. 193.1553(4), s. 193.1554(5), or s. 193.1555(5), or a 414
620-qualifying improvement under s. 193.1555(5) has occurred. 415
621- Section 8. This act shall take effect on the effective 416
622-date of the amendment to the State Constitution proposed by HJR 417
623-1257 or a similar joint resolution having substantially the same 418
624-specific intent and purpose , if such amendment is approved at 419
625-the next general election. 420
384+1257 or a similar joint resolution having substantially the same 251
385+specific intent and purpose, if such amendment is approved at 252
386+the next general election. 253