Senate Bill sb0122c1
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Florida Senate - 2005 CS for SB 122
By the Committee on Criminal Justice; and Senator Saunders
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1 A bill to be entitled
2 An act relating to homestead exemption;
3 amending s. 196.131, F.S.; providing a
4 value-based sliding scale of criminal penalties
5 applicable to a claimant who knowingly and
6 willfully gives false information for the
7 purpose of claiming a homestead exemption if
8 the funds for the homestead were obtained by
9 the commission of a fraudulent act; providing
10 an effective date.
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12 Be It Enacted by the Legislature of the State of Florida:
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14 Section 1. Section 196.131, Florida Statutes, is
15 amended to read:
16 196.131 Homestead exemptions; claims; receipt; false
17 information; use of funds from fraudulent acts; penalties.--
18 (1) At the time each taxpayer files claim for a
19 homestead exemption, the property appraiser shall deliver to
20 the taxpayer a receipt over his or her signature, or that of a
21 duly authorized deputy, which shall appropriately identify the
22 property covered in the application, shall bear date as of the
23 day such application is received by the property appraiser,
24 and shall include any serial number or other identifying data
25 desired by the said property appraiser. The possession of such
26 receipt shall constitute conclusive proof of the timely filing
27 of such application.
28 (2) Any person who knowingly and willfully gives false
29 information for the purpose of claiming a homestead exemption
30 as provided for in this chapter commits is guilty of a
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Florida Senate - 2005 CS for SB 122
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1 misdemeanor of the first degree, punishable as provided in s.
2 775.082 or by fine not exceeding $5,000, or both.
3 (3)(a) Any person who violates subsection (2) by
4 knowingly and willfully giving false information concerning a
5 home that has been paid for by the claimant, in whole or in
6 part, with funds obtained by the commission of a fraudulent
7 act commits:
8 1. A felony of the third degree, punishable as
9 provided in s. 775.082, s. 775.083, or s. 775.084, if the
10 assessed value of the homestead is at least $200,000 but less
11 than $500,000.
12 2. A felony of the second degree, punishable as
13 provided in s. 775.082, s. 775.083, or s. 775.084, if the
14 assessed value of the homestead is at least $500,000 but less
15 than $1.5 million.
16 3. A felony of the first degree, punishable as
17 provided in s. 775.082, s. 775.083, or s. 775.084, if the
18 assessed value of the homestead is at least $1.5 million.
19 (b) By October 1, 2005, the Department of Revenue
20 shall amend the application forms for the homestead exemption,
21 by rule, to the extent necessary to administer this
22 subsection.
23 Section 2. This act shall take effect October 1, 2005.
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Florida Senate - 2005 CS for SB 122
591-837-05
1 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
2 Senate Bill 122
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4 The CS creates a new subsection of section 196.131, F.S., to
proscribe giving false information by knowingly and willfully
5 claiming homestead exemption on a home that was paid for in
whole or in part by the claimant, with funds obtained by the
6 unlawful commission of a fraudulent act. Giving false
information for purposes of claiming homestead exemption is
7 currently a misdemeanor. The CS creates felony offenses for
the proscribed act, the degree of which offense is based on
8 the value of the home.
9 The Department of Revenue is directed to amend the homestead
exemption application forms to the extent necessary to
10 implement the legislation.
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