1

A bill to be entitled

2

An act relating to the assessment of homestead property;

3

amending s. 193.155, F.S.; providing that certain changes

4

made to homestead property for purposes of disaster

5

preparedness do not increase the assessed value of the

6

property; providing an effective date.

7

8

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

9

10

     Section 1.  Paragraph (a) of subsection (4) of section

11

193.155, Florida Statutes, as amended by section 5 of chapter

12

2007-339, Laws of Florida, is amended to read:

13

     193.155  Homestead assessments.--Homestead property shall be

14

assessed at just value as of January 1, 1994. Property receiving

15

the homestead exemption after January 1, 1994, shall be assessed

16

at just value as of January 1 of the year in which the property

17

receives the exemption unless the provisions of subsection (8)

18

apply.

19

     (4)(a)  Except as provided in paragraph (b), changes,

20

additions, or improvements to homestead property, except the

21

addition of storm shutters, impact-resistant glazing, hurricane

22

clips and straps, or generators for purposes of disaster

23

preparedness, shall be assessed at just value as of the first

24

January 1 after the changes, additions, or improvements are

25

substantially completed. The addition of storm shutters, impact-

26

resistant glazing, hurricane clips and straps, or generators for

27

purposes of disaster preparedness shall not increase the assessed

28

value of homestead property.

29

     Section 2.  This act shall take effect upon becoming a law.