SESSION WATCH
Died HOUSE · SESSION 2026

No. HB 1545

Homestead Tax Exemptions
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SPONSOR
McFarland
FILED BY
Fiona McFarland — District 73, Republican [search donations]
EFFECTIVE
7/1/2026
DIED IN
Ways & Means Committee
OFFICIAL RECORD
flsenate.gov/Session/Bill/2026/1545

Filed under Taxes & Budget.

PROVIDED SUMMARY

Homestead Tax Exemptions; Provides that repair & maintenance of specified property is not a change, addition, or improvement under certain circumstances; revises interest rate & penalty that applies to property owners who unlawfully received homestead exemption.

Full bill text →

Plain English Summary

AI-GENERATED
Replaces fixed 15% interest with variable rate and triples penalty for improper homestead exemptions.

Homeowners who improperly claimed a homestead exemption now face interest at the rate set in s. 213.235 instead of a fixed 15% per year.

The penalty for improper exemptions is now three times the s. 213.235 interest rate, capped at 50% of unpaid taxes annually.

Roof or window replacement on a homestead is explicitly excluded from being treated as a taxable change or improvement.

These changes apply to property owners who were not entitled to the exemption in any of the prior 10 years.

KEY PROVISIONS
§ 1 Repairs Excluded from Reassessment majors. 193.155(4)(a)

AIPrevents property tax increases for routine maintenance like roof or window replacement.

“Maintenance or repair of the homestead property, including roof or window replacement, may not be considered to be a change, an addition, or an improvement under this subsection.” bill text, line 26 →
§ 2 Interest Rate Linked to Statutory Rate majors. 196.011(10)(a)

AIReplaces fixed 15% interest with the variable rate set in s. 213.235 for improper exemptions.

“payment of interest at the rate set forth in s. 213.235 of the unpaid taxes for each year” bill text, line 59 →
§ 3 Penalty Rate Increased majors. 196.011(10)(a)

AIRaises the penalty from a fixed 50% to three times the s. 213.235 interest rate, capped at 50%.

“a penalty of three times the interest rate set forth in s. 213.235, not to exceed 50 percent of the unpaid taxes for each year” bill text, line 60 →
§ 4 Lien Interest and Penalty Updated moderates. 196.075(9)

AIApplies the new s. 213.235-based interest and penalty structure to tax liens filed against property owners.

“plus payment of interest at the rate set forth in s. 213.235 of the unpaid taxes for each year, and a penalty of three times the interest rate set forth in s. 213.235, not to” bill text, line 58 →
§ 5 Estate Administration Penalties Updated moderates. 196.161(1)(a)

AIUpdates interest and penalty calculations for improper homestead exemptions discovered during ancillary estate administration.

“plus payment of interest at the rate set forth in s. 213.235 of the unpaid taxes for each year, and a penalty of three times the interest rate set forth in s. 213.235, not to” bill text, line 58 →
TIMELINE
3/13/2026
Died in Ways & Means Committee
1/15/2026
Now in Ways & Means Committee
1/15/2026
Referred to State Affairs Committee
1/15/2026
Referred to Intergovernmental Affairs Subcommittee
1/15/2026
Referred to Ways & Means Committee
1/13/2026
1st Reading (Original Filed Version)
1/9/2026
Filed
1 EARLIER →
STATUTES IT CHANGES
s. 193.155
+28 / −0
s. 196.011
+44 / −15
s. 196.075
+32 / −10
s. 196.161
+33 / −6