THE BILL ITSELF
HB 957
Deferred and Unpaid Taxes
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A bill to be entitled
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An act relating to deferred and unpaid taxes; amending
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s. 197.252, F.S.; limiting a specified tax deferral to
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properties with a just value of $1 million or less;
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amending s. 197.432, F.S.; increasing the minimum
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value of a tax certificate that may be sold at public
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auction or by electronic sale; 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. Subsection (1) of section 197.252, Florida
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Statutes, is amended to read:
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197.252 Homestead tax deferral.—
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(1) Any person who is entitled to claim a homestead tax
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exemption under s. 196.031(1) on homestead property with a just
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value of $1 million or less may apply to defer payment of a
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portion of the combined total of the ad valorem taxes, non-ad
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valorem assessments, and interest accumulated on a tax
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certificate. Any applicant who is entitled to receive the
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homestead tax exemption but has waived it for any reason shall
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furnish a certificate of eligibility to receive the exemption.
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Such certificate shall be prepared by the county property
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appraiser upon request of the taxpayer.
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Section 2. Subsection (4) of section 197.432, Florida
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Statutes, is amended to read:
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197.432 Sale of tax certificates for unpaid taxes.—
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(4) A tax certificate representing less than $500 $250 in
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delinquent taxes on property that has been granted a homestead
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exemption for the year in which the delinquent taxes were
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assessed may not be sold at public auction or by electronic sale
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as provided in subsection (1) but must be issued by the tax
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collector to the county at the maximum rate of interest allowed.
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Section 197.4725 or s. 197.502(3) may not be invoked if the
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homestead exemption is granted to the person who received the
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homestead exemption for the year in which the tax certificate
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was issued unless any such tax certificates and accrued interest
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represent an amount of $500 $250 or more.
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Section 3. This act shall take effect July 1, 2026.