2013 Legislature                                          SB 342
    2         An act relating to the rental of homestead property;
    3         amending s. 196.061, F.S.; revising criteria under
    4         which rental of such property is allowed for tax
    5         exemption purposes and not considered abandoned;
    6         providing an effective date.
    8  Be It Enacted by the Legislature of the State of Florida:
   10         Section 1. Section 196.061, Florida Statutes, is amended to
   11  read:
   12         196.061 Rental of homestead to constitute abandonment.—
   13         (1) The rental of all or substantially all of a dwelling
   14  previously claimed to be a homestead for tax purposes shall
   15  constitute the abandonment of such dwelling as a homestead, and
   16  the abandonment continues shall continue until the such dwelling
   17  is physically occupied by the owner. However, such abandonment
   18  of the such homestead after January 1 of any year does not
   19  affect the homestead exemption for tax purposes for that
   20  particular year unless the property is rented for more than 30
   21  days per calendar year if this provision is not used for 2
   22  consecutive years. The provisions of
   23         (2) This section does do not apply to a member of the Armed
   24  Forces of the United States whose service in such forces is the
   25  result of a mandatory obligation imposed by the federal
   26  Selective Service Act or who volunteers for service as a member
   27  of the Armed Forces of the United States. Moreover, valid
   28  military orders transferring such member are sufficient to
   29  maintain permanent residence, for the purpose of s. 196.015, for
   30  the member and his or her spouse.
   31         Section 2. This act shall take effect July 1, 2013.