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A bill to be entitled

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An act relating to interspousal transfers of real

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property; amending s. 201.02, F.S.; providing that a tax

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on instruments relating to real property does not apply to

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transfers or conveyances between spouses; deleting an

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obsolete provision; providing an effective date.

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

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     Section 1.  Subsection (7) of section 201.02, Florida

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Statutes, is amended to read:

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     201.02  Tax on deeds and other instruments relating to real

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property or interests in real property.--

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     (7)  Taxes imposed by this section do not apply to a deed,

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transfer, or conveyance between:

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     (a) Spouses without consideration; or

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     (b) Former spouses with or without consideration pursuant

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to an action for dissolution of their marriage wherein the real

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property is or was their marital home or an interest therein.

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Taxes paid pursuant to this section shall be refunded in those

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cases in which a deed, transfer, or conveyance of the home or an

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interest in the home occurred 1 year before a dissolution of

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marriage. This subsection applies in spite of any consideration

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as defined in subsection (1). This subsection does not apply to a

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deed, transfer, or conveyance executed before July 1, 1997.

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     Section 2.  This act shall take effect July 1, 2008.