Senate Bill sb0196

    Florida Senate - 2006        (Corrected Copy)           SB 196

    By Senator Fasano





    11-157-06

  1                      A bill to be entitled

  2         An act relating to ad valorem taxation;

  3         amending s. 196.015 and repealing s.

  4         196.031(6), F.S.; providing that an ad valorem

  5         tax exemption or a tax credit received from

  6         another state and based on a requirement of

  7         permanent residency in that state is a factor

  8         for the property appraiser to consider in

  9         determining permanent residency in this state,

10         rather than a sufficient basis for excluding

11         entitlement to the homestead exemption in this

12         state; providing an effective date.

13  

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

15  

16         Section 1.  Subsection (10) is added to section

17  196.015, Florida Statutes, to read:

18         196.015  Permanent residency; factual determination by

19  property appraiser.--Intention to establish a permanent

20  residence in this state is a factual determination to be made,

21  in the first instance, by the property appraiser.  Although

22  any one factor is not conclusive of the establishment or

23  nonestablishment of permanent residence, the following are

24  relevant factors that may be considered by the property

25  appraiser in making his or her determination as to the intent

26  of a person claiming a homestead exemption to establish a

27  permanent residence in this state:

28         (10)  Claiming or receiving an ad valorem tax exemption

29  or a tax credit in another state where permanent residency is

30  required as a basis for granting that ad valorem tax exemption

31  or tax credit, unless the person who has the legal or

                                  1

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






    Florida Senate - 2006        (Corrected Copy)           SB 196
    11-157-06




 1  equitable title to real estate in this state maintains thereon

 2  the permanent residence of another legally or naturally

 3  dependent upon the owner.

 4         Section 2.  Subsection (6) of section 196.031, Florida

 5  Statutes, is repealed.

 6         Section 3.  This act shall take effect January 1, 2007.

 7  

 8            *****************************************

 9                          SENATE SUMMARY

10    Provides that for purposes of determining permanent
      residency in this state, the property appraiser may
11    consider an ad valorem tax exemption or tax credit
      claimed or received by the taxpayer in another state.
12  

13  

14  

15  

16  

17  

18  

19  

20  

21  

22  

23  

24  

25  

26  

27  

28  

29  

30  

31  

                                  2

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