Florida 2025 Regular Session

Florida Senate Bill S0378 Compare Versions

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

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1	1	Florida Senate - 2025 SB 378
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5	5	By Senator Harrell
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11	11	31-01158-25 2025378__
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14	14	A bill to be entitled 1
15	15	An act relating to ad valorem taxation; amending s. 2
16	16	196.011, F.S.; authorizing a taxpayer to rescind a 3
17	17	homestead exemption application; providing 4
18	18	requirements for rescinding such application; 5
19	19	requiring the property appraiser to adjust the tax 6
20	20	roll; authorizing the Department of Revenue to adopt 7
21	21	emergency rules; providing applicability; amending s. 8
22	22	196.196, F.S.; revising conditions under which 9
23	23	property is entitled to a certain exemption; defining 10
24	24	the term “religious activities”; relocating a 11
25	25	provision relating to property used as a parsonage, 12
26	26	burial grounds, or a tomb; providing an effective 13
27	27	date. 14
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29	29	Be It Enacted by the Legislature of the State of Florida: 16
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31	31	Section 1. Subsection (14) is added to section 196.011, 18
32	32	Florida Statutes, to read: 19
33	33	196.011 Annual application required for exemption. — 20
34	34	(14)(a) A taxpayer having filed an application for a 21
35	35	homestead exemption on a property under s. 196.031 by March 1 22
36	36	may elect to rescind his or her filed application by notifying 23
37	37	the property appraiser. A taxpayer making such election must 24
38	38	notify the property appraiser on a form provided by the 25
39	39	department of such election between August 1 and September 15 of 26
40	40	the same taxable year for which the taxpayer filed an 27
41	41	application for a homestead exemption. To qualify to make the 28
42	42	election, all of the following conditions must be met: 29 Florida Senate - 2025 SB 378
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52	52	31-01158-25 2025378__
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55	55	1. The taxpayer must have owned the property when the 30
56	56	property was assessed on January 1 of the previous year. 31
57	57	2. The property must have been assessed under s. 193.1554 32
58	58	or s. 193.1555 on January 1 of the previous year. 33
59	59	3. The taxpayer must have been in continuous ownership of 34
60	60	the property from the time of assessment on January 1 of the 35
61	61	previous year until the time the taxpayer filed an application 36
62	62	for a homestead exemption on the property. 37
63	63	(b) If a taxpayer elects to rescind his or her filed 38
64	64	application for a homestead exemption under this subsection, the 39
65	65	property appraiser shall adjust the tax roll before 40
66	66	certification to the tax collector pursuant to s. 197.322 to 41
67	67	reflect the effect of such rescindment. 42
68	68	Section 2. (1) The Department of Revenue may, and all 43
69	69	conditions are deemed met to, adopt emergency rules pursuant to 44
70	70	s. 120.54(4), Florida Statutes, to administer section 1 of this 45
71	71	act. 46
72	72	(2) Notwithstanding any other provision of law, emergency 47
73	73	rules adopted under this section are effective for 6 months 48
74	74	after adoption and may be renewed during the pendency of 49
75	75	procedures to adopt permanent rules addressing the subject of 50
76	76	the emergency rules. 51
77	77	Section 3. The amendments made by this act to s. 196.011, 52
78	78	Florida Statutes, first apply to the 2026 tax roll. 53
79	79	Section 4. Subsections (3) and (6) of section 196.196, 54
80	80	Florida Statutes, are amended to read: 55
81	81	196.196 Determining whether property is entitled to 56
82	82	charitable, religious, scientific, or literary exemption. — 57
83	83	(3) Property owned by an exempt organization is used for an 58 Florida Senate - 2025 SB 378
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96	96	exempt a religious purpose if the organization institution has 59
97	97	taken affirmative steps to prepare the property for the 60
98	98	utilization of the property for charitable, religious, 61
99	99	scientific, or literary activities use as a house of public 62
100	100	worship. The term “affirmative steps” means environmental or 63
101	101	land use permitting activities, creation of architectural plans 64
102	102	or schematic drawings, land clearing or site preparation, 65
103	103	construction or renovation activities, or other similar 66
104	104	activities that demonstrate a commitment of the property to the 67
105	105	utilization of the property for charitable, religious, 68
106	106	scientific, or literary activities a religious use as a house of 69
107	107	public worship. 70
108	108	(a) For purposes of this subsection section, the term 71
109	109	“religious activities” means the use of the property as a house 72
110	110	of public worship. For purposes of this subsection, the term 73
111	111	“public worship” means religious worship services and those 74
112	112	other activities that are incidental to religious worship 75
113	113	services, such as educational activities, parking, recreation, 76
114	114	partaking of meals, and fellowship. 77
115	115	(b) Property that is used as a parsonage, burial grounds, 78
116	116	or a tomb and is owned by an exempt organization that owns a 79
117	117	house of public worship is used for a religious purpose. 80
118	118	(6) Property that is used as a parsonage, burial grounds, 81
119	119	or a tomb and is owned by an exempt organization that owns a 82
120	120	house of public worship is used for a religious purpose. 83
121	121	Section 5. This act shall take effect July 1, 2025. 84