Bill Text: FL S0158 | 2021 | Regular Session | Introduced

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Bill Title: Homestead Assessments

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2021-04-30 - Died in Community Affairs [S0158 Detail]

Download: Florida-2021-S0158-Introduced.html

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       Florida Senate - 2021                                     SB 158
       
       
        
       By Senator Diaz
       
       
       
       
       
       36-00428-21                                            2021158__
    1                        A bill to be entitled                      
    2         An act relating to homestead assessments; creating s.
    3         193.626, F.S.; providing a homestead assessment
    4         limitation for the purpose of school district levies
    5         for certain persons age 65 years or older; specifying
    6         who may apply for and receive the limitation;
    7         specifying who may apply for and receive the
    8         limitation in circumstances in which title is held
    9         jointly with right of survivorship; requiring a
   10         property appraiser who makes a certain determination
   11         to serve upon the owner a notice of intent to record a
   12         tax lien against the property; providing that such
   13         property is subject to certain taxes, penalties, and
   14         interest; providing an exception from such penalties
   15         and interest; providing that an owner must be given a
   16         specified timeframe to pay taxes, penalties, and
   17         interest before a lien is filed; providing
   18         requirements for such a lien; providing applicability;
   19         providing a contingent effective date.
   20          
   21  Be It Enacted by the Legislature of the State of Florida:
   22  
   23         Section 1. Section 193.626, Florida Statutes, is created to
   24  read:
   25         193.626 Homestead assessment limitation for purposes of
   26  school district levies for certain persons age 65 years or
   27  older.—
   28         (1) For purposes of school district levies, the assessed
   29  value of real estate used as a homestead by a person 65 years of
   30  age or older who has legal or equitable title to such real
   31  estate and has held legal or equitable title to such real estate
   32  and maintained permanent residence thereon for at least 25 years
   33  may not exceed the assessed value as of the January 1
   34  immediately following the date on which the property owner
   35  becomes eligible for the limitation on homestead assessment
   36  provided by this section.
   37         (2) Those persons entitled to and receiving the homestead
   38  exemption under s. 196.031 may apply for and receive the
   39  assessment limitation provided under this section.
   40         (3) If title is held jointly with right of survivorship,
   41  the person residing on the property and otherwise qualifying may
   42  receive the entire amount of the assessment limitation provided
   43  under this section.
   44         (4) If a property appraiser determines that, for any year
   45  within the immediately previous 10 years, a person who was not
   46  entitled to the assessment limitation under this section was
   47  granted such limitation, the property appraiser shall serve upon
   48  the owner a notice of intent to record in the public records of
   49  the county a notice of tax lien against any property owned by
   50  that person in the county, which property must be identified in
   51  the notice of tax lien. Any property that is owned by the
   52  taxpayer and that is situated in this state is subject to the
   53  taxes limited by the improper assessment limitation, plus a
   54  penalty of 50 percent of the unpaid taxes for each year and
   55  interest at a rate of 15 percent per annum. However, if such
   56  assessment limitation is improperly granted as a result of a
   57  clerical error or omission by the property appraiser, the person
   58  who improperly received the limitation may not be assessed the
   59  penalty and interest. Before any such lien is filed, the owner
   60  must be given 30 days within which to pay the taxes, penalties,
   61  and interest. Such a lien is subject to the procedures and
   62  provisions set forth in s. 196.161(3).
   63         (5) This section first applies to the 2023 property tax
   64  roll.
   65         Section 2. This act shall take effect on the effective date
   66  of the amendment to the State Constitution proposed by SJR
   67  ______ or a joint resolution having substantially the same
   68  specific intent and purpose, if such amendment to the State
   69  Constitution is approved at the general election held in
   70  November 2022 or at an earlier special election specifically
   71  authorized by law for that purpose.