SB 856 — Homestead Exemptions

Florida Senate - 2019 CS for SB 856 By Senatorthe GrutersCommittee 23-01127-19on 2019856__Finance Aand billTax; to be entitled An act relating to homestead exemptions;

and Senator Gruters 593-03885-19 2019856c1 A bill to be entitled An act relating to homestead exemptions;

specifyingproviding that a person mustor knowinglyfamily andunit intentionallyreceiving receive or claimclaiming athe benefit of certain ad valorem tax exemptionexemptions or credittax credits in another state is entitled to bethe disqualifiedhomestead fromexemption ain this state if the person or family unit demonstrates certain homesteadconditions exemption;to the property appraiser;

196.161,196.121, F.S.;

providing that certainhomestead propertyexemption isforms notprescribed subjectby to the assessmentDepartment of exemptedRevenue taxes,may penalties,include andtaxpayer interestinformation underrelating certainto circumstances;such ad valorem tax exemptions or tax credits in another state;

providing that,applicability; under such circumstances, a lien may not be filed or must be canceled by the property appraiser;

1516 Be It Enacted by the Legislature of the State of Florida:

1718 Section 1. Subsection (5) of section 196.031, Florida Statutes, is amended to read:

196.031 Exemption of homesteads.— (5) A(5)(a) A person whoor isfamily knowinglyunit andwho intentionallyis receiving or claiming the benefit of an ad valorem tax exemption or a tax credit in another state where permanent residency is required as a basis for the granting of that ad valorem tax exemption or tax credit is not entitled to the homestead exemption provided by this section.section, unless the person or family unit receiving the tax exemption or tax credit in another state demonstrates to the satisfaction of the property appraiser that the person or family unit did not apply for the exemption or credit and that the person or family unit has relinquished the exemption or credit in the other state.

This(b) This subsection does not apply to a person who has the legal or equitable title to real estate in Florida and maintains thereon the permanent residence of another legally or naturally dependent upon the owner.

Section 2. Paragraph2. Subsection (b)(2) of subsection (1) of section 196.161,196.121, Florida Statutes, is amended to read:

196.161 Homestead196.121 Homestead exemptions;

lienforms.— imposed(2) The onforms propertyshall ofrequire person claiming exemption although not a permanent resident.— (1) (b) In addition, upon determination by the propertytaxpayer appraiserto thatfurnish forcertain anyinformation year or years within the prior 10 years a person who was not entitled to a homestead exemption was granted a homestead exemption from ad valorem taxes, it shall be the duty of the property appraiser makingfor such determination to serve upon the ownerpurpose a notice of intentdetermining tothat record in the publictaxpayer recordsis of the county a noticepermanent ofresident taxas liendefined against any property owned by that person in thes. county, and such property shall be identified in the notice of tax lien.

Such196.012(16). property which is situated in this state shall be subject to the taxes exempted thereby, plus a penalty of 50 percent of the unpaid taxes for each year and 15 percent interest per annum, unless the circuit court having jurisdiction over the ancillary administration in this state determines that the person was a permanent resident of this state during the year or years when an exemption was allowed.

IfSuch theinformation circuitmay courtinclude, makesbut suchneed anot determination,be alimited liento, maythe notfactors beenumerated filed;in s.

or,196.015 ifand filed,any thead lienvalorem musttax beexemption canceledor oftax recordcredit byin theanother propertystate appraiserwhere ofpermanent residency is required as a basis for the countygranting whereof the realad estatevalorem istax located.exemption or tax credit described in s.

However,196.031(5). If a homestead exemption is improperly granted as a result of a clerical mistake or an omission by the property appraiser, the person improperly receiving the exemption shall not be assessed penalty and interest.

BeforeSection any3. The suchamendments lien under this paragraph may be filed, the owner so notified must be given 30 days to payss. the taxes, penalties, and interest.

Section196.031 3. Thisand 196.121, Florida Statutes, made by this act shallapply taketo effecttax Julyyears beginning on or after January 1, 2019.2020.

Section 4. This act shall take effect July 1, 2019.