Bill Text: FL S0856 | 2019 | Regular Session | Comm Sub

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Bill Title: Homestead Exemptions

Spectrum: Bipartisan Bill

Status: (Failed) 2019-05-03 - Died in Appropriations [S0856 Detail]

Download: Florida-2019-S0856-Comm_Sub.html

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       Florida Senate - 2019                              CS for SB 856
       
       
        
       By the Committee on Finance and Tax; and Senator Gruters
       
       
       
       
       
       593-03885-19                                           2019856c1
    1                        A bill to be entitled                      
    2         An act relating to homestead exemptions; amending s.
    3         196.031, F.S.; providing that a person or family unit
    4         receiving or claiming the benefit of certain ad
    5         valorem tax exemptions or tax credits in another state
    6         is entitled to the homestead exemption in this state
    7         if the person or family unit demonstrates certain
    8         conditions to the property appraiser; amending s.
    9         196.121, F.S.; providing that homestead exemption
   10         forms prescribed by the Department of Revenue may
   11         include taxpayer information relating to such ad
   12         valorem tax exemptions or tax credits in another
   13         state; providing applicability; providing an effective
   14         date.
   15          
   16  Be It Enacted by the Legislature of the State of Florida:
   17  
   18         Section 1. Subsection (5) of section 196.031, Florida
   19  Statutes, is amended to read:
   20         196.031 Exemption of homesteads.—
   21         (5)(a) A person or family unit who is receiving or claiming
   22  the benefit of an ad valorem tax exemption or a tax credit in
   23  another state where permanent residency is required as a basis
   24  for the granting of that ad valorem tax exemption or tax credit
   25  is not entitled to the homestead exemption provided by this
   26  section, unless the person or family unit receiving the tax
   27  exemption or tax credit in another state demonstrates to the
   28  satisfaction of the property appraiser that the person or family
   29  unit did not apply for the exemption or credit and that the
   30  person or family unit has relinquished the exemption or credit
   31  in the other state.
   32         (b) This subsection does not apply to a person who has the
   33  legal or equitable title to real estate in Florida and maintains
   34  thereon the permanent residence of another legally or naturally
   35  dependent upon the owner.
   36         Section 2. Subsection (2) of section 196.121, Florida
   37  Statutes, is amended to read:
   38         196.121 Homestead exemptions; forms.—
   39         (2) The forms shall require the taxpayer to furnish certain
   40  information to the property appraiser for the purpose of
   41  determining that the taxpayer is a permanent resident as defined
   42  in s. 196.012(16). Such information may include, but need not be
   43  limited to, the factors enumerated in s. 196.015 and any ad
   44  valorem tax exemption or tax credit in another state where
   45  permanent residency is required as a basis for the granting of
   46  the ad valorem tax exemption or tax credit described in s.
   47  196.031(5).
   48         Section 3. The amendments to ss. 196.031 and 196.121,
   49  Florida Statutes, made by this act apply to tax years beginning
   50  on or after January 1, 2020.
   51         Section 4. This act shall take effect July 1, 2019.