Bill Text: FL S0190 | 2016 | Regular Session | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Conservation Easements

Spectrum:

Status: (Passed) 2016-03-25 - Chapter No. 2016-110 [S0190 Detail]

Download: Florida-2016-S0190-Comm_Sub.html

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       Florida Senate - 2016          (Corrected Copy)    CS for SB 190
       
       
        
       By the Committee on Community Affairs; and Senator Hutson
       
       
       
       
       
       578-00903-16                                           2016190c1
    1                        A bill to be entitled                      
    2         An act relating to conservation easements; amending s.
    3         196.011, F.S.; deleting a requirement that an
    4         exemption for a conservation easement must be renewed
    5         annually; providing that a property owner is not
    6         required to file a renewal application until the use
    7         of the property no longer complies with conservation
    8         easement requirements or restrictions; providing an
    9         effective date.
   10          
   11  Be It Enacted by the Legislature of the State of Florida:
   12  
   13         Section 1. Paragraph (b) of subsection (6) of section
   14  196.011, Florida Statutes, is amended to read:
   15         196.011 Annual application required for exemption.—
   16         (6)
   17         (b) Once an original application for tax exemption has been
   18  granted under s. 196.26, the property owner is not required to
   19  file a renewal application until in each succeeding year on or
   20  before February 1, the property appraiser shall mail a renewal
   21  application to the applicant on a form prescribed by the
   22  Department of Revenue. The applicant must certify on the form
   23  that the use of the property no longer complies with the
   24  restrictions and requirements of the conservation easement. The
   25  form shall include a statement that the exemption granted under
   26  s. 196.26 will not be renewed unless the application is returned
   27  to the property appraiser.
   28  
   29         Section 2. This act shall take effect July 1, 2016.