THE BILL ITSELF
HB 215
Ad Valorem Taxation
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A bill to be entitled
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An act relating to ad valorem taxation; amending s.
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193.155, F.S.; revising the Save-Our-Homes portability
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benefits available to married persons establishing a
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joint homestead; amending s. 200.065, F.S.;
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prohibiting an increase in the prior year’s adopted
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millage rate from going into effect unless approved by
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a specified vote; authorizing the Department of
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Revenue to adopt emergency rules; providing for future
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expiration; providing application; providing effective
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dates.
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Be It Enacted by the Legislature of the State of Florida: Section 1. Paragraph (c) of subsection (8) of section
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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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(8) Property assessed under this section shall be assessed
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at less than just value when the person who establishes a new
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homestead has received a homestead exemption as of January 1 of
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any of the 3 immediately preceding years. For purposes of this
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subsection, a husband and wife who owned and both permanently
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resided on a previous homestead shall each be considered to have
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received the homestead exemption even though only the husband or
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the wife applied for the homestead exemption on the previous
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homestead. The assessed value of the newly established homestead
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shall be determined as provided in this subsection.
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(c)1. Except as provided in subparagraph 2., if two or
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more persons who have each received a homestead exemption as of
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January 1 of any of the 3 immediately preceding years and who
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would otherwise be eligible to have a new homestead property
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assessed under this subsection establish a single new homestead,
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the reduction from just value is limited to the higher of the
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difference between the just value and the assessed value of
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either of the prior eligible homesteads as of January 1 of the
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year in which either of the eligible prior homesteads was
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abandoned, but may not exceed $500,000.
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2. If a married couple establishes a single new homestead
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under this subsection and each spouse, before the marriage,
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received a separate homestead exemption as of January 1 of any
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of the 3 immediately preceding years, the reduction from just
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value is equal to the combined difference between the just value
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and the assessed value of both of the prior eligible homesteads
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as of January 1 of the year in which one or both of the
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respective eligible prior homesteads were abandoned, but may not
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exceed a total of $500,000. For purposes of this subparagraph,
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the new homestead may be comprised of either of the prior
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eligible homesteads.
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Section 2. Paragraph (c) is added to subsection (5) of section 200.065, Florida Statutes, to read:
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200.065 Method of fixing millage.—
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(5) In each fiscal year:
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(c) Except as provided in subparagraph (a)2., the prior
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year adopted millage rate may only be increased if approved by a
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two-thirds vote of the membership of the governing body of the
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county, municipality, or independent district.
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Any unit of government operating under a home rule charter
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adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
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Constitution of 1885, as preserved by s. 6(e), Art. VIII of the
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State Constitution, which is granted the authority in the State
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Constitution to exercise all the powers conferred now or
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hereafter by general law upon municipalities and which exercises
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such powers in the unincorporated area shall be recognized as a
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municipality under this subsection. For a downtown development
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authority established before the effective date of the State
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Constitution which has a millage that must be approved by a
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municipality, the governing body of that municipality shall be
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considered the governing body of the downtown development
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authority for purposes of this subsection.
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Section 3. (1) The Department of Revenue is authorized,
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and all conditions are deemed met, to adopt emergency rules
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pursuant to s. 120.54(4), Florida Statutes, to implement the
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amendments made by this act to ss. 193.155 and 200.065, Florida
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Statutes. Notwithstanding any other provision of law, emergency
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rules adopted pursuant to this subsection are effective for 6
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months after adoption and may be renewed during the pendency of
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procedures to adopt permanent rules addressing the subject of
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the emergency rules.
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(2) This section shall take effect upon this act becoming
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a law and expires July 1, 2028.
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Section 4. The amendments made by this act to ss. 193.155
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and 200.065, Florida Statutes, first apply to the 2027 tax roll.
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Section 5. Except as otherwise expressly provided for in
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this act and except for this section, which shall take effect
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upon becoming a law, this act shall take effect January 1, 2027.