1 | Representative Attkisson offered the following: |
2 |
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3 | Amendment (with title amendment) |
4 | Remove lines 27-28 and insert: |
5 | Section 2. Paragraph (c) of subsection (4) of section |
6 | 193.155, Florida Statutes, is amended to read: |
7 | 193.155 Homestead assessments.--Homestead property shall |
8 | be assessed at just value as of January 1, 1994. Property |
9 | receiving the homestead exemption after January 1, 1994, shall |
10 | be assessed at just value as of January 1 of the year in which |
11 | the property receives the exemption unless the provisions of |
12 | subsection (8) apply. |
13 | (4) |
14 | (c) Changes, additions, or improvements that replace all |
15 | or a portion of real property that was damaged or destroyed by |
16 | misfortune or calamity shall be assessed upon substantial |
17 | completion as if such damage or destruction had not occurred and |
18 | in accordance with paragraph (b) if the owner of such property: |
19 | 1. Was permanently residing on such property or |
20 | improvements were under construction and subject to completion |
21 | prior to January 1 of the year when the damage or destruction |
22 | occurred.; |
23 | 2. Was not entitled to receive homestead exemption on such |
24 | property as of January 1 of that year.; and |
25 | 3. Applies for and receives homestead exemption on such |
26 | property the year following the completion of improvements made |
27 | in compliance with paragraph (b) year. |
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29 |
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30 | ----------------------------------------------------- |
31 | T I T L E A M E N D M E N T |
32 | Between line(s) 4-5 insert: |
33 | amending s. 193.155, F.S.; revising the assessment of homestead |
34 | property damaged or destroyed by misfortune or calamity; |