Amendment
Bill No. CS/CS/HB 595
Amendment No. 950851
CHAMBER ACTION
Senate House
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1Representative Attkisson offered the following:
2
3     Amendment (with title amendment)
4     Remove lines 27-28 and insert:
5     Section 2.  Paragraph (c) of subsection (4) of section
6193.155, Florida Statutes, is amended to read:
7     193.155  Homestead assessments.--Homestead property shall
8be assessed at just value as of January 1, 1994. Property
9receiving the homestead exemption after January 1, 1994, shall
10be assessed at just value as of January 1 of the year in which
11the property receives the exemption unless the provisions of
12subsection (8) apply.
13     (4)
14     (c)  Changes, additions, or improvements that replace all
15or a portion of real property that was damaged or destroyed by
16misfortune or calamity shall be assessed upon substantial
17completion as if such damage or destruction had not occurred and
18in accordance with paragraph (b) if the owner of such property:
19     1.  Was permanently residing on such property or
20improvements were under construction and subject to completion
21prior to January 1 of the year when the damage or destruction
22occurred.;
23     2.  Was not entitled to receive homestead exemption on such
24property as of January 1 of that year.; and
25     3.  Applies for and receives homestead exemption on such
26property the year following the completion of improvements made
27in compliance with paragraph (b) year.
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T I T L E  A M E N D M E N T
32     Between line(s) 4-5 insert:
33amending s. 193.155, F.S.; revising the assessment of homestead
34property damaged or destroyed by misfortune or calamity;


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