Bill Text: FL S0514 | 2020 | Regular Session | Comm Sub
Bill Title: Homestead Exemptions
Spectrum: Bipartisan Bill
Status: (Failed) 2020-03-14 - Died in Appropriations [S0514 Detail]
Download: Florida-2020-S0514-Comm_Sub.html
Florida Senate - 2020 CS for SB 514
By the Committee on Community Affairs; and Senator Gruters
578-02442-20 2020514c1
1 A bill to be entitled
2 An act relating to homestead exemptions; amending s.
3 196.031, F.S.; providing that a person or family unit
4 receiving or claiming the benefit of certain ad
5 valorem tax exemptions or tax credits in another state
6 is entitled to the homestead exemption in this state
7 if the person or family unit demonstrates certain
8 conditions to the property appraiser; providing
9 construction and retroactive applicability; amending
10 s. 196.121, F.S.; providing that homestead exemption
11 forms prescribed by the Department of Revenue may
12 include taxpayer information relating to such ad
13 valorem tax exemptions or tax credits in another
14 state; providing an effective date.
15
16 Be It Enacted by the Legislature of the State of Florida:
17
18 Section 1. Subsection (5) of section 196.031, Florida
19 Statutes, is amended to read:
20 196.031 Exemption of homesteads.—
21 (5)(a) A person or family unit who is receiving or claiming
22 the benefit of an ad valorem tax exemption or a tax credit in
23 another state where permanent residency is required as a basis
24 for the granting of that ad valorem tax exemption or tax credit
25 is not entitled to the homestead exemption provided by this
26 section, unless, upon the property appraiser’s determination
27 that the person or family unit is receiving or has received the
28 tax exemption or tax credit in another state, the person or
29 family unit demonstrates to the satisfaction of the property
30 appraiser that the person or family unit did not apply for the
31 tax exemption or tax credit in the other state and that the
32 person or family unit is no longer receiving, or will no longer
33 receive, the tax exemption or tax credit in the other state. For
34 purposes of this paragraph, an automatic renewal of an ad
35 valorem tax exemption or tax credit constitutes application for
36 the tax exemption or tax credit if the renewal is subsequent to
37 an initial application by the person or family unit.
38 (b) This subsection does not apply to a person or family
39 unit who has the legal or equitable title to real estate in
40 Florida and maintains thereon the permanent residence of another
41 legally or naturally dependent upon the owner.
42 Section 2. The amendment to s. 196.031, Florida Statutes,
43 made by this act applies to ad valorem tax exemptions or tax
44 credits in another state for which a benefit was received after
45 2009 and which are discovered by a property appraiser after July
46 1, 2020.
47 Section 3. Subsection (2) of section 196.121, Florida
48 Statutes, is amended to read:
49 196.121 Homestead exemptions; forms.—
50 (2) The forms shall require the taxpayer to furnish certain
51 information to the property appraiser for the purpose of
52 determining that the taxpayer is a permanent resident as defined
53 in s. 196.012(16). Such information may include, but need not be
54 limited to, the factors enumerated in s. 196.015 and any ad
55 valorem tax exemption or tax credit granted in another state
56 where permanent residency is required as a basis for the
57 granting of the ad valorem tax exemption or tax credit described
58 in s. 196.031(5).
59 Section 4. This act shall take effect July 1, 2020.
