Senate Bill sb0536

    Florida Senate - 2006                                   SB 536

    By Senator Fasano





    11-223-06

  1                      A bill to be entitled

  2         An act relating to the homestead exemption;

  3         requiring that each county property appraiser

  4         provide certain notice to taxpayers regarding

  5         potential eligibility for the homestead

  6         exemption and limitations on the valuation of

  7         property for purposes of tax assessments;

  8         authorizing the exemption notice to be included

  9         in the tax notice sent by the county tax

10         collector; providing an effective date.

11  

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

13  

14         Section 1.  (1)  Each year the property appraiser shall

15  mail to each person in the county to whom a homestead

16  exemption was granted for the year immediately preceding a

17  notice that is substantially as follows:

18  

19         NOTICE TO TAXPAYERS RECEIVING HOMESTEAD

20         EXEMPTION

21  

22         Section 4(c), Article VII of the State

23         Constitution limits the change in assessment of

24         a parcel of property which qualifies for a

25         homestead exemption.

26  

27         Records in this office indicate that you

28         received the homestead exemption last year for

29         a parcel of property.

30  

31  

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






    Florida Senate - 2006                                   SB 536
    11-223-06




 1         You may also own an additional parcel of

 2         property that is contiguous to, but not

 3         currently part of, the parcel of property for

 4         which you received the homestead exemption. If

 5         so, you may be qualified to claim the homestead

 6         exemption for a parcel that is larger than the

 7         one for which you received the homestead

 8         exemption. If the homestead exemption is

 9         granted for the larger parcel, the limit on

10         changes to assessment in section 4(c), Article

11         VII of the State Constitution apply to the

12         larger parcel.

13  

14         If you wish to claim an exemption for such an

15         additional parcel, please contact my office.

16  

17         (Property Appraiser)

18  

19         _______ County, Florida

20         (2)  The notice required by subsection (1) may be

21  included in the tax notice mailed by the tax collector under

22  s. 197.322(3).

23         Section 2.  This act shall take effect July 1, 2006.

24  

25            *****************************************

26                          SENATE SUMMARY

27    Requires a county property appraiser to provide certain
      notice regarding potential eligibility for the homestead
28    exemption and limitations on property tax valuations.
      Authorizes including the exemption notice in the tax
29    notice distributed by the county.

30  

31  

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