Florida Senate - 2025 SB 1092 By Senator Martin 33-01743-25 20251092__ 1 A bill to be entitled 2 An act relating to assessment of homestead property; 3 amending s. 193.155, F.S.; revising the method of 4 homestead property assessments; requiring that 5 assessments be at the most recent purchase price or, 6 in the case of new construction, the cost of 7 construction; requiring that reassessment be the prior 8 assessed value or a specified calculation; requiring 9 that changes, additions, and improvements be assessed 10 in a certain manner; amending s. 194.011, F.S.; 11 conforming provisions to changes made by the act; 12 authorizing the Department of Revenue to create a 13 grant program for a certain purpose; authorizing the 14 department to adopt rules; providing a contingent 15 effective date. 16 17 Be It Enacted by the Legislature of the State of Florida: 18 19 Section 1.Section 193.155, Florida Statutes, is amended to 20 read: 21 193.155Homestead assessments.Homestead property shall be 22 assessed at just value as of January 1, 1994. Property receiving 23 the homestead exemption after January 1, 1994, shall be assessed 24 at the most recent purchase price or, in the case of new 25 construction, the cost of construction just value as of January 26 1 of the year in which the property receives the exemption 27 unless the provisions of subsection (8) apply. 28 (1)Beginning in 1995, or the year following the year the 29 property receives homestead exemption, whichever is later, the 30 property shall be reassessed annually on January 1. Any change 31 resulting from such reassessment shall be not exceed the lower 32 of the following: 33 (a)Three percent of the assessed value of the property for 34 the prior year or the value calculated in paragraph (4)(a), if 35 applicable; or 36 (b)The percentage change in the Consumer Price Index for 37 All Urban Consumers, U.S. City Average, all items 1967=100, or 38 successor reports for the preceding calendar year as initially 39 reported by the United States Department of Labor, Bureau of 40 Labor Statistics. 41 (2)If the assessed value of the property as calculated 42 under subsection (1) exceeds the just value, the assessed value 43 of the property must shall be lowered to the just value of the 44 property. 45 (3)(a)Except as provided in this subsection or subsection 46 (8), property assessed under this section shall be assessed at 47 the most recent purchase price or, in the case of new 48 construction, the cost of construction just value as of January 49 1 of the year following a change of ownership. Thereafter, the 50 annual changes in the assessed value of the property are subject 51 to the limitations in subsection subsections (1) and (2). For 52 the purpose of this section, a change of ownership means any 53 sale, foreclosure, or transfer of legal title or beneficial 54 title in equity to any person, except if any of the following 55 apply: 56 1.Subsequent to the change or transfer, the same person is 57 entitled to the homestead exemption as was previously entitled 58 and: 59 a.The transfer of title is to correct an error; 60 b.The transfer is between legal and equitable title or 61 equitable and equitable title and no additional person applies 62 for a homestead exemption on the property; 63 c.The change or transfer is by means of an instrument in 64 which the owner is listed as both grantor and grantee of the 65 real property and one or more other individuals are additionally 66 named as grantee. However, if any individual who is additionally 67 named as a grantee applies for a homestead exemption on the 68 property, the application is considered a change of ownership; 69 d.The change or transfer is by means of an instrument in 70 which the owner entitled to the homestead exemption is listed as 71 both grantor and grantee of the real property and one or more 72 other individuals, all of whom held title as joint tenants with 73 rights of survivorship with the owner, are named only as 74 grantors and are removed from the title; or 75 e.The person is a lessee entitled to the homestead 76 exemption under s. 196.041(1); 77 2.Legal or equitable title is changed or transferred 78 between husband and wife, including a change or transfer to a 79 surviving spouse or a transfer due to a dissolution of marriage; 80 3.The transfer occurs by operation of law to the surviving 81 spouse or minor child or children under s. 732.401; 82 4.Upon the death of the owner, the transfer is between the 83 owner and another who is a permanent resident and who is legally 84 or naturally dependent upon the owner; or 85 5.The transfer occurs with respect to a property where all 86 of the following apply: 87 a.Multiple owners hold title as joint tenants with rights 88 of survivorship; 89 b.One or more owners were entitled to and received the 90 homestead exemption on the property; 91 c.The death of one or more owners occurs; and 92 d.Subsequent to the transfer, the surviving owner or 93 owners previously entitled to and receiving the homestead 94 exemption continue to be entitled to and receive the homestead 95 exemption. 96 (b)For purposes of this subsection, a leasehold interest 97 that qualifies for the homestead exemption under s. 196.031 or 98 s. 196.041 shall be treated as an equitable interest in the 99 property. 100 (4)(a)Except as provided in paragraph (b) and s. 193.624, 101 changes, additions, or improvements to homestead property shall 102 be assessed at the documented cost of such changes, additions, 103 or improvements just value as of the first January 1 after the 104 changes, additions, or improvements are substantially completed. 105 (b)1.Changes, additions, or improvements that replace all 106 or a portion of homestead property, including ancillary 107 improvements, damaged or destroyed by misfortune or calamity 108 shall be assessed upon substantial completion as provided in 109 this paragraph. Such assessment must be calculated using the 110 homestead propertys assessed value as of the January 1 111 immediately before the date on which the damage or destruction 112 was sustained, subject to the assessment limitations in 113 subsection subsections (1) and (2), when: 114 a.The square footage of the homestead property as changed 115 or improved does not exceed 110 percent of the square footage of 116 the homestead property before the damage or destruction; or 117 b.The total square footage of the homestead property as 118 changed or improved does not exceed 1,500 square feet. 119 2.The homestead propertys assessed value must be 120 increased by the documented costs of the change, addition, or 121 improvement just value of that portion of the changed or 122 improved homestead property which is in excess of 110 percent of 123 the square footage of the homestead property before the damage 124 or destruction or of that portion exceeding 1,500 square feet. 125 3.Homestead property damaged or destroyed by misfortune or 126 calamity which, after being changed or improved, has a square 127 footage of less than 100 percent of the homestead propertys 128 total square footage before the damage or destruction shall be 129 assessed pursuant to subsection (5). 130 4.Changes, additions, or improvements assessed pursuant to 131 this paragraph must be reassessed pursuant to subsection (1) in 132 subsequent years. This paragraph applies to changes, additions, 133 or improvements commenced within 5 years after the January 1 134 following the damage or destruction of the homestead. 135 (c)Changes, additions, or improvements that replace all or 136 a portion of real property that was damaged or destroyed by 137 misfortune or calamity shall be assessed upon substantial 138 completion as if such damage or destruction had not occurred and 139 in accordance with paragraph (b) if the owner of such property: 140 1.Was permanently residing on such property when the 141 damage or destruction occurred; 142 2.Was not entitled to receive homestead exemption on such 143 property as of January 1 of that year; and 144 3.Applies for and receives homestead exemption on such 145 property the following year. 146 (d)Changes, additions, or improvements include 147 improvements made to common areas or other improvements made to 148 property other than to the homestead property by the owner or by 149 an owner association, which improvements directly benefit the 150 homestead property. Such changes, additions, or improvements 151 shall be assessed at just value, and the just value shall be 152 apportioned among the parcels benefiting from the improvement. 153 (5)When property is destroyed or removed and not replaced, 154 the assessed value of the parcel shall be reduced by the 155 assessed value attributable to the destroyed or removed 156 property. 157 (6)Only property that receives a homestead exemption is 158 subject to this section. No portion of property that is assessed 159 solely on the basis of character or use pursuant to s. 193.461 160 or s. 193.501, or assessed pursuant to s. 193.505, is subject to 161 this section. When property is assessed under s. 193.461, s. 162 193.501, or s. 193.505 and contains a residence under the same 163 ownership, the portion of the property consisting of the 164 residence and curtilage must be assessed separately, pursuant to 165 s. 193.011, for the assessment to be subject to the limitation 166 in this section. 167 (7)If a person received a homestead exemption limited to 168 that persons proportionate interest in real property, the 169 provisions of this section apply only to that interest. 170 (8)Property assessed under this section shall be assessed 171 at less than just value when the person who establishes a new 172 homestead has received a homestead exemption as of January 1 of 173 any of the 3 immediately preceding years. For purposes of this 174 subsection, a husband and wife who owned and both permanently 175 resided on a previous homestead shall each be considered to have 176 received the homestead exemption even though only the husband or 177 the wife applied for the homestead exemption on the previous 178 homestead. The assessed value of the newly established homestead 179 shall be determined as provided in this subsection. 180 (a)If the just value of the new homestead as of January 1 181 is greater than or equal to the just value of the immediate 182 prior homestead as of January 1 of the year in which the 183 immediate prior homestead was abandoned, the assessed value of 184 the new homestead shall be the just value of the new homestead 185 minus an amount equal to the lesser of $500,000 or the 186 difference between the just value and the assessed value of the 187 immediate prior homestead as of January 1 of the year in which 188 the prior homestead was abandoned. Thereafter, the homestead 189 shall be assessed as provided in this section. 190 (b)If the just value of the new homestead as of January 1 191 is less than the just value of the immediate prior homestead as 192 of January 1 of the year in which the immediate prior homestead 193 was abandoned, the assessed value of the new homestead shall be 194 equal to the just value of the new homestead divided by the just 195 value of the immediate prior homestead and multiplied by the 196 assessed value of the immediate prior homestead. However, if the 197 difference between the just value of the new homestead and the 198 assessed value of the new homestead calculated pursuant to this 199 paragraph is greater than $500,000, the assessed value of the 200 new homestead shall be increased so that the difference between 201 the just value and the assessed value equals $500,000. 202 Thereafter, the homestead shall be assessed as provided in this 203 section. 204 (c)If two or more persons who have each received a 205 homestead exemption as of January 1 of any of the 3 immediately 206 preceding years and who would otherwise be eligible to have a 207 new homestead property assessed under this subsection establish 208 a single new homestead, the reduction from just value is limited 209 to the higher of the difference between the just value and the 210 assessed value of either of the prior eligible homesteads as of 211 January 1 of the year in which either of the eligible prior 212 homesteads was abandoned, but may not exceed $500,000. 213 (d)If two or more persons abandon jointly owned and 214 jointly titled property that received a homestead exemption as 215 of January 1 of any of the 3 immediately preceding years, and 216 one or more such persons who were entitled to and received a 217 homestead exemption on the abandoned property establish a new 218 homestead that would otherwise be eligible for assessment under 219 this subsection, each such person establishing a new homestead 220 is entitled to a reduction from just value for the new homestead 221 equal to the just value of the prior homestead minus the 222 assessed value of the prior homestead divided by the number of 223 owners of the prior homestead who received a homestead 224 exemption, unless the title of the property contains specific 225 ownership shares, in which case the share of reduction from just 226 value shall be proportionate to the ownership share. In the case 227 of a husband and wife abandoning jointly titled property, the 228 husband and wife may designate the ownership share to be 229 attributed to each spouse by following the procedure in 230 paragraph (f). To qualify to make such a designation, the 231 husband and wife must be married on the date that the jointly 232 owned property is abandoned. In calculating the assessment 233 reduction to be transferred from a prior homestead that has an 234 assessment reduction for living quarters of parents or 235 grandparents pursuant to s. 193.703, the value calculated 236 pursuant to s. 193.703(6) must first be added back to the 237 assessed value of the prior homestead. The total reduction from 238 just value for all new homesteads established under this 239 paragraph may not exceed $500,000. There shall be no reduction 240 from just value of any new homestead unless the prior homestead 241 is reassessed at just value or is reassessed under this 242 subsection as of January 1 after the abandonment occurs. 243 (e)If one or more persons who previously owned a single 244 homestead and each received the homestead exemption qualify for 245 a new homestead where all persons who qualify for homestead 246 exemption in the new homestead also qualified for homestead 247 exemption in the previous homestead without an additional person 248 qualifying for homestead exemption in the new homestead, the 249 reduction in just value shall be calculated pursuant to 250 paragraph (a) or paragraph (b), without application of paragraph 251 (c) or paragraph (d). 252 (f)A husband and wife abandoning jointly titled property 253 who wish to designate the ownership share to be attributed to 254 each person for purposes of paragraph (d) must file a form 255 provided by the department with the property appraiser in the 256 county where such property is located. The form must include a 257 sworn statement by each person designating the ownership share 258 to be attributed to each person for purposes of paragraph (d) 259 and must be filed prior to either person filing the form 260 required under paragraph (h) to have a parcel of property 261 assessed under this subsection. Such a designation, once filed 262 with the property appraiser, is irrevocable. 263 (g)For purposes of receiving an assessment reduction 264 pursuant to this subsection, a person entitled to assessment 265 under this section may abandon his or her homestead even though 266 it remains his or her primary residence by notifying the 267 property appraiser of the county where the homestead is located. 268 This notification must be in writing and delivered at the same 269 time as or before timely filing a new application for homestead 270 exemption on the property. 271 (h)In order to have his or her homestead property assessed 272 under this subsection, a person must file a form provided by the 273 department as an attachment to the application for homestead 274 exemption, including a copy of the form required to be filed 275 under paragraph (f), if applicable. The form, which must include 276 a sworn statement attesting to the applicants entitlement to 277 assessment under this subsection, shall be considered sufficient 278 documentation for applying for assessment under this subsection. 279 The department shall require by rule that the required form be 280 submitted with the application for homestead exemption under the 281 timeframes and processes set forth in chapter 196 to the extent 282 practicable. 283 (i)1.If the previous homestead was located in a different 284 county than the new homestead, the property appraiser in the 285 county where the new homestead is located must transmit a copy 286 of the completed form together with a completed application for 287 homestead exemption to the property appraiser in the county 288 where the previous homestead was located. If the previous 289 homesteads of applicants for transfer were in more than one 290 county, each applicant from a different county must submit a 291 separate form. 292 2.The property appraiser in the county where the previous 293 homestead was located must return information to the property 294 appraiser in the county where the new homestead is located by 295 April 1 or within 2 weeks after receipt of the completed 296 application from that property appraiser, whichever is later. As 297 part of the information returned, the property appraiser in the 298 county where the previous homestead was located must provide 299 sufficient information concerning the previous homestead to 300 allow the property appraiser in the county where the new 301 homestead is located to calculate the amount of the assessment 302 limitation difference which may be transferred and must certify 303 whether the previous homestead was abandoned and has been or 304 will be reassessed at just value or reassessed according to the 305 provisions of this subsection as of the January 1 following its 306 abandonment. 307 3.Based on the information provided on the form from the 308 property appraiser in the county where the previous homestead 309 was located, the property appraiser in the county where the new 310 homestead is located shall calculate the amount of the 311 assessment limitation difference which may be transferred and 312 apply the difference to the January 1 assessment of the new 313 homestead. 314 4.All property appraisers having information-sharing 315 agreements with the department are authorized to share 316 confidential tax information with each other pursuant to s. 317 195.084, including social security numbers and linked 318 information on the forms provided pursuant to this section. 319 5.The transfer of any limitation is not final until any 320 values on the assessment roll on which the transfer is based are 321 final. If such values are final after tax notice bills have been 322 sent, the property appraiser shall make appropriate corrections 323 and a corrected tax notice bill shall be sent. Any values that 324 are under administrative or judicial review shall be noticed to 325 the tribunal or court for accelerated hearing and resolution so 326 that the intent of this subsection may be carried out. 327 6.If the property appraiser in the county where the 328 previous homestead was located has not provided information 329 sufficient to identify the previous homestead and the assessment 330 limitation difference is transferable, the taxpayer may file an 331 action in circuit court in that county seeking to establish that 332 the property appraiser must provide such information. 333 7.If the information from the property appraiser in the 334 county where the previous homestead was located is provided 335 after the procedures in this section are exercised, the property 336 appraiser in the county where the new homestead is located shall 337 make appropriate corrections and a corrected tax notice and tax 338 bill shall be sent. 339 8.This subsection does not authorize the consideration or 340 adjustment of the just, assessed, or taxable value of the 341 previous homestead property. 342 9.The property appraiser in the county where the new 343 homestead is located shall promptly notify a taxpayer if the 344 information received, or available, is insufficient to identify 345 the previous homestead and the amount of the assessment 346 limitation difference which is transferable. Such notification 347 shall be sent on or before July 1 as specified in s. 196.151. 348 10.The taxpayer may correspond with the property appraiser 349 in the county where the previous homestead was located to 350 further seek to identify the homestead and the amount of the 351 assessment limitation difference which is transferable. 352 11.If the property appraiser in the county where the 353 previous homestead was located supplies sufficient information 354 to the property appraiser in the county where the new homestead 355 is located, such information shall be considered timely if 356 provided in time for inclusion on the notice of proposed 357 property taxes sent pursuant to ss. 194.011 and 200.065(1). 358 12.If the property appraiser has not received information 359 sufficient to identify the previous homestead and the amount of 360 the assessment limitation difference which is transferable 361 before mailing the notice of proposed property taxes, the 362 taxpayer may file a petition with the value adjustment board in 363 the county where the new homestead is located. 364 (j)Any person who is qualified to have his or her property 365 assessed under this subsection and who fails to file an 366 application by March 1 may file an application for assessment 367 under this subsection and may, pursuant to s. 194.011(3), file a 368 petition with the value adjustment board requesting that an 369 assessment under this subsection be granted. Such petition may 370 be filed at any time during the taxable year on or before the 371 25th day following the mailing of the notice by the property 372 appraiser as provided in s. 194.011(1). Notwithstanding s. 373 194.013, such person must pay a nonrefundable fee of $15 upon 374 filing the petition. Upon reviewing the petition, if the person 375 is qualified to receive the assessment under this subsection and 376 demonstrates particular extenuating circumstances judged by the 377 property appraiser or the value adjustment board to warrant 378 granting the assessment, the property appraiser or the value 379 adjustment board may grant an assessment under this subsection. 380 (k)Any person who is qualified to have his or her property 381 assessed under this subsection and who fails to timely file an 382 application for his or her new homestead in the first year 383 following eligibility may file in a subsequent year. The 384 assessment reduction shall be applied to assessed value in the 385 year the transfer is first approved, and refunds of tax may not 386 be made for previous years. 387 (l)The property appraisers of the state shall, as soon as 388 practicable after March 1 of each year and on or before July 1 389 of that year, carefully consider all applications for assessment 390 under this subsection which have been filed in their respective 391 offices on or before March 1 of that year. If, upon 392 investigation, the property appraiser finds that the applicant 393 is entitled to assessment under this subsection, the property 394 appraiser shall make such entries upon the tax rolls of the 395 county as are necessary to allow the assessment. If, after due 396 consideration, the property appraiser finds that the applicant 397 is not entitled to the assessment under this subsection, the 398 property appraiser shall immediately prepare a notice of such 399 disapproval, giving his or her reasons therefor, and a copy of 400 the notice must be served upon the applicant by the property 401 appraiser by personal delivery or by registered mail to the post 402 office address given by the applicant. The applicant may appeal 403 the decision of the property appraiser refusing to allow the 404 assessment under this subsection to the value adjustment board, 405 and the board shall review the application and evidence 406 presented to the property appraiser upon which the applicant 407 based the claim and hear the applicant in person or by agent on 408 behalf of his or her right to such assessment. Such appeal shall 409 be heard by an attorney special magistrate if the value 410 adjustment board uses special magistrates. The value adjustment 411 board shall reverse the decision of the property appraiser in 412 the cause and grant assessment under this subsection to the 413 applicant if, in its judgment, the applicant is entitled to the 414 assessment or shall affirm the decision of the property 415 appraiser. The action of the board is final in the cause unless 416 the applicant, within 60 days following the date of refusal of 417 the application by the board, files in the circuit court of the 418 county in which the homestead is located a proceeding against 419 the property appraiser for a declaratory judgment as is provided 420 under chapter 86 or other appropriate proceeding. The failure of 421 the taxpayer to appear before the property appraiser or value 422 adjustment board or to file any paper other than the application 423 as provided in this subsection does not constitute a bar to or 424 defense in the proceedings. 425 (m)For purposes of receiving an assessment reduction 426 pursuant to this subsection, an owner of a homestead property 427 that was significantly damaged or destroyed as a result of a 428 named tropical storm or hurricane may elect, in the calendar 429 year following the named tropical storm or hurricane, to have 430 the significantly damaged or destroyed homestead deemed to have 431 been abandoned as of the date of the named tropical storm or 432 hurricane even though the owner received a homestead exemption 433 on the property as of January 1 of the year immediately 434 following the named tropical storm or hurricane. The election 435 provided for in this paragraph is available only if the owner 436 establishes a new homestead as of January 1 of the third year 437 immediately following the storm or hurricane. This paragraph 438 shall apply to homestead property damaged or destroyed on or 439 after January 1, 2017. 440 (8)(9)Erroneous assessments of homestead property assessed 441 under this section may be corrected in the following manner: 442 (a)If errors are made in arriving at any assessment under 443 this section due to a material mistake of fact concerning an 444 essential characteristic of the property, the just value and 445 assessed value must be recalculated for every such year, 446 including the year in which the mistake occurred. 447 (b)If changes, additions, or improvements are not assessed 448 as provided in this section at just value as of the first 449 January 1 after they were substantially completed, the property 450 appraiser must shall determine the assessed value just value for 451 such changes, additions, or improvements for the year they were 452 substantially completed. Assessments for subsequent years must 453 shall be corrected, applying this section if applicable. 454 (c)If back taxes are due pursuant to s. 193.092, the 455 corrections made pursuant to this subsection must shall be used 456 to calculate such back taxes. 457 (9)(10)(a)If the property appraiser determines that for 458 any year or years within the prior 10 years a person who was not 459 entitled to the homestead property assessment limitation granted 460 under this section was granted the homestead property assessment 461 limitation, the property appraiser making such determination 462 must shall serve upon the owner a notice of intent to record in 463 the public records of the county a notice of tax lien against 464 any property owned by that person in the county, and such 465 property must be identified in the notice of tax lien. The 466 property appraiser must include with such notice information 467 explaining why the owner is not entitled to the limitation, the 468 years for which unpaid taxes, penalties, and interest are due, 469 and the manner in which unpaid taxes, penalties, and interest 470 have been calculated. Such property that is situated in this 471 state is subject to the unpaid taxes, plus a penalty of 50 472 percent of the unpaid taxes for each year and 15 percent 473 interest per annum. However, when a person entitled to exemption 474 pursuant to s. 196.031 inadvertently receives the limitation 475 pursuant to this section following a change of ownership, the 476 assessment of such property must be corrected as provided in 477 paragraph (8)(a) (9)(a), and the person need not pay the unpaid 478 taxes, penalties, or interest. Before a lien may be filed, the 479 person or entity so notified must be given 30 days to pay the 480 taxes and any applicable penalties and interest. 481 (b)If the property appraiser improperly grants the 482 property assessment limitation as a result of a clerical mistake 483 or an omission, the person or entity improperly receiving the 484 property assessment limitation may not be assessed a penalty or 485 interest. Back taxes shall apply only as follows: 486 1.If the person who received the limitation as a result of 487 a clerical mistake or omission voluntarily discloses to the 488 property appraiser that he or she was not entitled to the 489 limitation before the property appraiser notifies the owner of 490 the mistake or omission, no back taxes are shall be due. 491 2.If the person who received the limitation as a result of 492 a clerical mistake or omission does not voluntarily disclose to 493 the property appraiser that he or she was not entitled to the 494 limitation before the property appraiser notifies the owner of 495 the mistake or omission, back taxes are shall be due for any 496 year or years that the owner was not entitled to the limitation 497 within the 5 years before the property appraiser notified the 498 owner of the mistake or omission. 499 3.The property appraiser shall serve upon an owner who 500 owes back taxes under subparagraph 2. a notice of intent to 501 record in the public records of the county a notice of tax lien 502 against any property owned by that person in the county, and 503 such property must be identified in the notice of tax lien. The 504 property appraiser shall must include with such notice 505 information explaining why the owner is not entitled to the 506 limitation, the years for which unpaid taxes are due, and the 507 manner in which unpaid taxes have been calculated. Before a lien 508 may be filed, the person or entity so notified must be given 30 509 days to pay the taxes. 510 Section 2.Subsections (2) and (6) of section 194.011, 511 Florida Statutes, are amended to read: 512 194.011Assessment notice; objections to assessments. 513 (2)Any taxpayer who objects to the assessment placed on 514 any property taxable to him or her, including the assessment of 515 homestead property at less than just value under s. 193.155(8), 516 may request the property appraiser to informally confer with the 517 taxpayer. Upon receiving the request, the property appraiser, or 518 a member of his or her staff, shall confer with the taxpayer 519 regarding the correctness of the assessment. At this informal 520 conference, the taxpayer shall present those facts considered by 521 the taxpayer to be supportive of the taxpayers claim for a 522 change in the assessment of the property appraiser. The property 523 appraiser or his or her representative at this conference shall 524 present those facts considered by the property appraiser to be 525 supportive of the correctness of the assessment. However, 526 nothing herein may shall be construed to be a prerequisite to 527 administrative or judicial review of property assessments. 528 (6)The following provisions apply to petitions to the 529 value adjustment board concerning the assessment of homestead 530 property at less than just value under s. 193.155(8): 531 (a)If the taxpayer does not agree with the amount of the 532 assessment limitation difference for which the taxpayer 533 qualifies as stated by the property appraiser in the county 534 where the previous homestead property was located, or if the 535 property appraiser in that county has not stated that the 536 taxpayer qualifies to transfer any assessment limitation 537 difference, upon the taxpayer filing a petition to the value 538 adjustment board in the county where the new homestead property 539 is located, the value adjustment board in that county shall, 540 upon receiving the appeal, send a notice to the value adjustment 541 board in the county where the previous homestead was located, 542 which shall reconvene if it has already adjourned. 543 (b)Such notice operates as a petition in, and creates an 544 appeal to, the value adjustment board in the county where the 545 previous homestead was located of all issues surrounding the 546 previous assessment differential for the taxpayer involved. 547 However, the taxpayer may not petition to have the just, 548 assessed, or taxable value of the previous homestead changed. 549 (c)The value adjustment board in the county where the 550 previous homestead was located shall set the petition for 551 hearing and notify the taxpayer, the property appraiser in the 552 county where the previous homestead was located, the property 553 appraiser in the county where the new homestead is located, and 554 the value adjustment board in that county, and shall hear the 555 appeal. Such appeal shall be heard by an attorney special 556 magistrate if the value adjustment board in the county where the 557 previous homestead was located uses special magistrates. The 558 taxpayer may attend such hearing and present evidence, but need 559 not do so. The value adjustment board in the county where the 560 previous homestead was located shall issue a decision and send a 561 copy of the decision to the value adjustment board in the county 562 where the new homestead is located. 563 (d)In hearing the appeal in the county where the new 564 homestead is located, that value adjustment board shall consider 565 the decision of the value adjustment board in the county where 566 the previous homestead was located on the issues pertaining to 567 the previous homestead and on the amount of any assessment 568 reduction for which the taxpayer qualifies. The value adjustment 569 board in the county where the new homestead is located may not 570 hold its hearing until it has received the decision from the 571 value adjustment board in the county where the previous 572 homestead was located. 573 (e)In any circuit court proceeding to review the decision 574 of the value adjustment board in the county where the new 575 homestead is located, the court may also review the decision of 576 the value adjustment board in the county where the previous 577 homestead was located. 578 Section 3.The Department of Revenue shall create a grant 579 program to assist local governments with revenue shortfalls that 580 are attributable to the changes made by this act. The department 581 is authorized to adopt rules to administer this section. 582 Section 4.This act shall take effect on the effective date 583 of the amendment to the State Constitution proposed by SJR ____, 584 or a similar joint resolution having substantially the same 585 specific intent and purpose, if such amendment is approved at 586 the next general election or at an earlier special election 587 specifically authorized by law for that purpose.