| 1 | A bill to be entitled |
| 2 | An act relating to homestead exemptions; creating s. |
| 3 | 196.0752, F.S.; authorizing counties and municipalities to |
| 4 | provide by ordinance an additional homestead exemption of |
| 5 | up to $25,000 to persons who have certain elderly parents |
| 6 | living with them instead of in certain facilities for the |
| 7 | elderly; providing ordinance requirements; requiring the |
| 8 | Department of Revenue to adopt certain rules; requiring |
| 9 | the ordinance to be provided to the property appraiser; |
| 10 | requiring notification of the property appraiser if the |
| 11 | ordinance is repealed; providing criteria and requirements |
| 12 | for receiving the exemption; providing for tax liens |
| 13 | against property of persons receiving the exemption |
| 14 | without entitlement; providing a contingent effective |
| 15 | date. |
| 16 |
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| 17 | Be It Enacted by the Legislature of the State of Florida: |
| 18 |
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| 19 | Section 1. Section 196.0752, Florida Statutes, is created |
| 20 | to read: |
| 21 | 196.0752 Additional homestead exemption for persons whose |
| 22 | parents aged 65 or older live with them instead of being placed |
| 23 | in a facility for the elderly.-- |
| 24 | (1) In accordance with s. 6(g), Art. VII of the State |
| 25 | Constitution, the board of county commissioners of any county or |
| 26 | the governing authority of any municipality may adopt an |
| 27 | ordinance to allow an additional homestead exemption of up to |
| 28 | $25,000 for any person who has the legal or equitable title to |
| 29 | real estate and maintains thereon the permanent residence of the |
| 30 | owner and who has at least one parent who is age 65 or older |
| 31 | living in such residence with such person instead of being |
| 32 | placed in a nursing home, assisted living facility, or other |
| 33 | facility for the elderly. |
| 34 | (2) An ordinance granting additional homestead exemption |
| 35 | as authorized by this section must meet the following |
| 36 | requirements: |
| 37 | (a) It must be adopted under the procedures for adoption |
| 38 | of a nonemergency ordinance specified in chapter 125 by a board |
| 39 | of county commissioners, or chapter 166 by a municipal governing |
| 40 | authority. |
| 41 | (b) It must specify that the exemption applies only to |
| 42 | taxes levied by the unit of government granting the exemption. |
| 43 | Unless otherwise specified by the county or municipality, this |
| 44 | exemption will apply to all tax levies of the county or |
| 45 | municipality granting the exemption, including dependent special |
| 46 | districts and municipal service taxing units. |
| 47 | (c) It must specify the amount of the exemption, which may |
| 48 | not exceed $25,000. If the county or municipality specifies a |
| 49 | different exemption amount for dependent special districts or |
| 50 | municipal service taxing units, the exemption amount must be |
| 51 | uniform in all dependent special districts or municipal service |
| 52 | taxing units within the county or municipality. |
| 53 | (d) It must require that a taxpayer claiming the exemption |
| 54 | annually submit to the property appraiser, not later than March |
| 55 | 1, a sworn statement that the person has the legal or equitable |
| 56 | title to real estate and maintains thereon the permanent |
| 57 | residence of the owner and that at least one parent of such |
| 58 | person is age 65 or older and lives in such residence with such |
| 59 | person instead of being placed in a nursing home, assisted |
| 60 | living facility, or other facility for the elderly, on a form |
| 61 | prescribed by the Department of Revenue. The ordinance must also |
| 62 | specify the appropriate documentation or method of proof that |
| 63 | the person?s parent is at least 65 years of age and is living in |
| 64 | the persons? residence instead of being placed in a nursing |
| 65 | home, assisted living facility, or other facility for the |
| 66 | elderly. |
| 67 | (3) The department must require by rule that the filing of |
| 68 | the statement be supported by copies of any appropriate |
| 69 | documentation or method of proof required by the ordinance and |
| 70 | be submitted for inspection by the property appraiser. The |
| 71 | taxpayer's sworn statement shall attest to the accuracy of the |
| 72 | documents and grant permission to allow review of the documents |
| 73 | if requested by the property appraiser. Submission of supporting |
| 74 | documentation is required for the renewal of an exemption under |
| 75 | this section. Once the documents have been inspected by the |
| 76 | property appraiser, they shall be returned to the taxpayer or |
| 77 | otherwise destroyed. All reviews conducted in accordance with |
| 78 | this section shall be completed on or before June 1. The |
| 79 | property appraiser may not grant or renew the exemption if the |
| 80 | required documentation requested is not provided. |
| 81 | (4) The board of county commissioners or municipal |
| 82 | governing authority must deliver a copy of any ordinance adopted |
| 83 | under this section to the property appraiser no later than |
| 84 | December 1 of the year prior to the year the exemption will take |
| 85 | effect. If the ordinance is repealed, the board of county |
| 86 | commissioners or municipal governing authority shall notify the |
| 87 | property appraiser no later than December 1 of the year prior to |
| 88 | the year the exemption expires. |
| 89 | (5) Those persons entitled to the homestead exemption in |
| 90 | s. 196.031 may apply for and receive an additional homestead |
| 91 | exemption as provided in this section. Receipt of the additional |
| 92 | homestead exemption provided for in this section shall be |
| 93 | subject to the provisions of ss. 196.131 and 196.161, if |
| 94 | applicable. |
| 95 | (6) If title is held jointly with right of survivorship, |
| 96 | the person residing on the property and otherwise qualifying may |
| 97 | receive the entire amount of the additional homestead exemption. |
| 98 | (7) If the property appraiser determines that for any year |
| 99 | within the immediately previous 10 years a person who was not |
| 100 | entitled to the additional homestead exemption under this |
| 101 | section was granted such an exemption, the property appraiser |
| 102 | shall serve upon the owner a notice of intent to record in the |
| 103 | public records of the county a notice of tax lien against any |
| 104 | property owned by that person in the county, and that property |
| 105 | must be identified in the notice of tax lien. Any property that |
| 106 | is owned by the taxpayer and is situated in this state is |
| 107 | subject to the taxes exempted by the improper homestead |
| 108 | exemption, plus a penalty of 50 percent of the unpaid taxes for |
| 109 | each year and interest at a rate of 15 percent per annum. |
| 110 | However, if such an exemption is improperly granted as a result |
| 111 | of a clerical mistake or omission by the property appraiser, the |
| 112 | person who improperly received the exemption may not be assessed |
| 113 | a penalty and interest. Before any such lien may be filed, the |
| 114 | owner must be given 30 days within which to pay the taxes, |
| 115 | penalties, and interest. Such a lien is subject to the |
| 116 | procedures and provisions set forth in s. 196.161(3). |
| 117 | Section 2. This act shall take effect January 1, 2005, if |
| 118 | HJR 763 or similar legislation proposing to amend the State |
| 119 | Constitution to authorize or remove impediment to enactment by |
| 120 | the Legislature of the provisions of this act is adopted in the |
| 121 | same legislative session or an extension thereof and is approved |
| 122 | by the electors of this state at the election specified in HJR |
| 123 | 763 or such other legislation. |