| 1 | Representative Attkisson offered the following: |
| 2 |
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| 3 | Amendment to Amendment (628963) (with title amendment) |
| 4 | Between lines 4 and 5, insert: |
| 5 | Section 1. 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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| 30 | ----------------------------------------------------- |
| 31 | T I T L E A M E N D M E N T |
| 32 | Remove line 278 and insert: |
| 33 | An act relating to ad valorem taxation; amending s. 193.155, |
| 34 | F.S.; revising the assessment of homestead property damaged or |
| 35 | destroyed by misfortune or calamity; amending s. 194.011, |