Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 264
Barcode 082854
CHAMBER ACTION
Senate House
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01/26/2006 11:31 AM .
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11 The Committee on Government Efficiency Appropriations (Posey)
12 recommended the following amendment:
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14 Senate Amendment (with title amendment)
15 Delete everything before the enacting clause
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17 and insert:
18 Section 1. Subsection (3) of section 193.155, Florida
19 Statutes, is amended to read:
20 193.155 Homestead assessments.--Homestead property
21 shall be assessed at just value as of January 1, 1994.
22 Property receiving the homestead exemption after January 1,
23 1994, shall be assessed at just value as of January 1 of the
24 year in which the property receives the exemption.
25 (3) Except as provided in this subsection, property
26 assessed under this section shall be assessed at just value as
27 of January 1 of the year following a change of ownership.
28 Thereafter, the annual changes in the assessed value of the
29 property are subject to the limitations in subsections (1) and
30 (2). For the purpose of this section, a change in ownership
31 means any sale, foreclosure, or transfer of legal title or
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 264
Barcode 082854
1 beneficial title in equity to any person, except as provided
2 in this subsection. There is no change of ownership if:
3 (a) Subsequent to the change or transfer, the same
4 person is entitled to the homestead exemption as was
5 previously entitled and:
6 1. The transfer of title is to correct an error; or
7 2. The transfer is between legal and equitable title;
8 or
9 3. The change or transfer is by means of an instrument
10 in which the owner is listed as both grantor and grantee of
11 the real property and one or more other individuals are
12 additionally named as grantee. However, if any individual who
13 is additionally named as a grantee applies for a homestead
14 exemption on the property, the application shall be considered
15 a change of ownership;
16 (b) The transfer is between husband and wife,
17 including a transfer to a surviving spouse or a transfer due
18 to a dissolution of marriage;
19 (c) The transfer occurs by operation of law under s.
20 732.4015; or
21 (d) Upon the death of the owner, the transfer is
22 between the owner and another who is a permanent resident and
23 is legally or naturally dependent upon the owner.
24 Section 2. This act shall take effect July 1, 2006.
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28 And the title is amended as follows:
29 Delete everything before the enacting clause
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31 and insert:
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3:58 PM 01/20/06 s0264c-ge24-j01
Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 264
Barcode 082854
1 A bill to be entitled
2 An act relating to homestead assessments;
3 amending s. 193.155, F.S.; providing an
4 additional criterion for determining no change
5 in ownership of homestead property for
6 homestead assessment purposes; specifying a
7 condition for a change in ownership; providing
8 an effective date.
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