House Bill hb0305c1

    Florida House of Representatives - 2001              CS/HB 305

        By the Committee on Local Government & Veterans Affairs
    and Representatives Littlefield and Gottlieb





  1                      A bill to be entitled

  2         An act relating to homestead exemption;

  3         amending s. 196.031, F.S.; providing that a

  4         person who is receiving or claiming the benefit

  5         of an ad valorem tax exemption or a tax credit

  6         that requires permanent residency in another

  7         state for eligibility is not eligible for

  8         homestead exemption; providing an exception;

  9         providing an effective date.

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11  Be It Enacted by the Legislature of the State of Florida:

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13         Section 1.  Subsection (6) is added to section 196.031,

14  Florida Statutes, to read:

15         196.031  Exemption of homesteads.--

16         (6)  A person who is receiving or claiming the benefit

17  of an ad valorem tax exemption or a tax credit in another

18  state where permanent residency is required as a basis for the

19  granting of that ad valorem tax exemption or tax credit is not

20  entitled to the homestead exemption provided by this section.

21  This subsection does not apply to a person who has the legal

22  or equitable title to real estate in Florida and maintains

23  thereon the permanent residence of another legally or

24  naturally dependent upon the owner.

25         Section 2.  This act shall take effect January 1, 2002.

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CODING: Words stricken are deletions; words underlined are additions.