Bill Text: FL S0342 | 2013 | Regular Session | Enrolled
Bill Title: Rental of Homestead Property
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2013-05-30 - Chapter No. 2013-64 [S0342 Detail]
Download: Florida-2013-S0342-Enrolled.html
ENROLLED 2013 Legislature SB 342 2013342er 1 2 An act relating to the rental of homestead property; 3 amending s. 196.061, F.S.; revising criteria under 4 which rental of such property is allowed for tax 5 exemption purposes and not considered abandoned; 6 providing an effective date. 7 8 Be It Enacted by the Legislature of the State of Florida: 9 10 Section 1. Section 196.061, Florida Statutes, is amended to 11 read: 12 196.061 Rental of homestead to constitute abandonment.— 13 (1) The rental of all or substantially all of a dwelling 14 previously claimed to be a homestead for tax purposes shall 15 constitute the abandonment of such dwelling as a homestead, and 16 the abandonment continuesshall continueuntil thesuchdwelling 17 is physically occupied by the owner. However, such abandonment 18 of thesuchhomestead after January 1 of any year does not 19 affect the homestead exemption for tax purposes for that 20 particular year unless the property is rented for more than 30 21 days per calendar yearif this provision is not usedfor 2 22 consecutive years.The provisions of23 (2) This section doesdonot apply to a member of the Armed 24 Forces of the United States whose servicein such forcesis the 25 result of a mandatory obligation imposed by the federal 26 Selective Service Act or who volunteers for service as a member 27 of the Armed Forces of the United States. Moreover, valid 28 military orders transferring such member are sufficient to 29 maintain permanent residence,for the purpose of s. 196.015,for 30 the member and his or her spouse. 31 Section 2. This act shall take effect July 1, 2013.