THE BILL ITSELF
HB 1545
Homestead Tax Exemptions
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A bill to be entitled
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An act relating to homestead tax exemptions; amending
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s. 193.155, F.S.; providing that repair and
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maintenance of specified property is not a change, an
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addition, or an improvement under certain
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circumstances; amending ss. 196.011, 196.075, and
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196.161, F.S.; revising the interest rate and penalty
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that applies to property owners who unlawfully
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received a homestead exemption; providing an effective
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date.
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Be It Enacted by the Legislature of the State of Florida:
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Section 1. Paragraph (a) of subsection (4) of section 193.155, Florida Statutes, is amended to read:
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193.155 Homestead assessments.—Homestead property shall be
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assessed at just value as of January 1, 1994. Property receiving
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the homestead exemption after January 1, 1994, shall be assessed
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at just value as of January 1 of the year in which the property
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receives the exemption unless the provisions of subsection (8)
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apply.
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(4)(a) Except as provided in paragraph (b) and s. 193.624,
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changes, additions, or improvements to homestead property shall
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be assessed at just value as of the first January 1 after the
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changes, additions, or improvements are substantially completed.
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Maintenance or repair of the homestead property, including roof
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or window replacement, may not be considered to be a change, an
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addition, or an improvement under this subsection.
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Section 2. Paragraph (a) of subsection (10) of section 196.011, Florida Statutes, is amended to read:
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196.011 Annual application required for exemption.—
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(10)(a) A county may, at the request of the property
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appraiser and by a majority vote of its governing body, waive
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the requirement that an annual application or statement be made
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for exemption of property within the county after an initial
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application is made and the exemption granted. The waiver under
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this subsection of the annual application or statement
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requirement applies to all exemptions under this chapter except
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the exemption under s. 196.1995. Notwithstanding such waiver,
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refiling of an application or statement shall be required when
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any property granted an exemption is sold or otherwise disposed
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of, when the ownership changes in any manner, when the applicant
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for homestead exemption ceases to use the property as his or her
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homestead, or when the status of the owner changes so as to
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change the exempt status of the property. In its deliberations
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on whether to waive the annual application or statement
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requirement, the governing body shall consider the possibility
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of fraudulent exemption claims which may occur due to the waiver
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of the annual application requirement. The owner of any property
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granted an exemption who is not required to file an annual
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application or statement shall notify the property appraiser
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promptly whenever the use of the property or the status or
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condition of the owner changes so as to change the exempt status
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of the property. If any property owner fails to so notify the
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property appraiser and the property appraiser determines that
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for any year within the prior 10 years the owner was not
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entitled to receive such exemption, the owner of the property is
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subject to the taxes exempted as a result of such failure plus
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payment of interest at the rate set forth in s. 213.235 of the
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unpaid taxes for each year, and a penalty of three times the
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interest rate set forth in s. 213.235, not to exceed 50 percent
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of the unpaid taxes for each year 15 percent interest per annum
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and a penalty of 50 percent of the taxes exempted. Except for
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homestead exemptions controlled by s. 196.161, the property
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appraiser making such determination shall record in the public
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records of the county a notice of tax lien against any property
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owned by that person or entity in the county, and such property
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must be identified in the notice of tax lien. Except as provided
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in paragraph (b), such property is subject to the payment of all
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taxes and penalties. Such lien when filed shall attach to any
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property, identified in the notice of tax lien, owned by the
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person who illegally or improperly received the exemption. If
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such person no longer owns property in that county but owns
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property in some other county or counties in the state, the
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property appraiser shall record a notice of tax lien in such
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other county or counties, identifying the property owned by such
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person or entity in such county or counties, and it shall become
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a lien against such property in such county or counties. Before
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a lien may be filed, the person or entity so notified must be
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given 30 days to pay the taxes.
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Section 3. Subsection (9) of section 196.075, Florida
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Statutes, is amended to read:
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196.075 Additional homestead exemption for persons 65 and
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older.—
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(9)(a) If the property appraiser determines that for any
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year within the immediately previous 10 years a person who was
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not entitled to the additional homestead exemption under this
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section was granted such an exemption, the property appraiser
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shall serve upon the owner a notice of intent to record in the
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public records of the county a notice of tax lien against any
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property owned by that person in the county, and that property
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must be identified in the notice of tax lien. Any property that
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is owned by the taxpayer and is situated in this state is
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subject to the taxes exempted by the improper homestead
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exemption, plus payment of interest at the rate set forth in s.
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213.235 of the unpaid taxes for each year, and a penalty of
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three times the interest rate set forth in s. 213.235, not to
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exceed 50 percent of the unpaid taxes for each year and interest
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at a rate of 15 percent per annum. Before any such lien may be
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filed, the owner must be given 30 days within which to pay the
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taxes, penalties, and interest. Such a lien is subject to the
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procedures and provisions set forth in s. 196.161(3).
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Section 4. Paragraph (a) of subsection (1) of section
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196.161, Florida Statutes, is amended to read:
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196.161 Homestead exemptions; lien imposed on property of
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person claiming exemption although not a permanent resident.—
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(1)(a) When the estate of any person is being probated or
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administered in another state under an allegation that such
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person was a resident of that state and the estate of such
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person contains real property situate in this state upon which
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homestead exemption has been allowed pursuant to s. 196.031 for
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any year or years within 10 years immediately prior to the death
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of the deceased, then within 3 years after the death of such
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person the property appraiser of the county where the real
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property is located shall, upon knowledge of such fact, record a
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notice of tax lien against the property among the public records
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of that county, and the property shall be subject to the payment
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of all taxes exempt thereunder, plus payment of interest at the
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rate set forth in s. 213.235 of the unpaid taxes for each year,
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and a penalty of three times the interest rate set forth in s.
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213.235, not to exceed 50 percent of the unpaid taxes for each
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year, plus 15 percent interest per year, unless the circuit
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court having jurisdiction over the ancillary administration in
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this state determines that the decedent was a permanent resident
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of this state during the year or years an exemption was allowed,
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whereupon the lien shall not be filed or, if filed, shall be
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canceled of record by the property appraiser of the county where
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the real estate is located.
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Section 5. This act shall take effect July 1, 2026.