Florida Senate - 2012                        COMMITTEE AMENDMENT
       Bill No. SB 1256
                                Barcode 529392                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  01/24/2012           .                                

       The Committee on Budget Subcommittee on Finance and Tax (Altman)
       recommended the following:
    1         Senate Amendment (with title amendment)
    3         Between lines 535 and 536
    4  insert:
    5         Section 16. Section 196.061, Florida Statutes, is amended
    6  to read:
    7         196.061 Rental of homestead to constitute abandonment.—The
    8  rental of all or substantially all of a an entire dwelling
    9  previously claimed to be a homestead for tax purposes shall
   10  constitute the abandonment of such said dwelling as a homestead,
   11  and the said abandonment shall continue until such dwelling is
   12  physically occupied by the owner thereof. However, such
   13  abandonment of such homestead after January 1 of any year does
   14  shall not affect the homestead exemption for tax purposes for
   15  that particular year if so long as this provision is not used
   16  for 2 consecutive years. The provisions of this section do shall
   17  not apply to a member of the Armed Forces of the United States
   18  whose service in such forces is the result of a mandatory
   19  obligation imposed by the federal Selective Service Act or who
   20  volunteers for service as a member of the Armed Forces of the
   21  United States. Moreover, valid military orders transferring such
   22  member are shall be sufficient to maintain permanent residence,
   23  for the purpose of s. 196.015, for the member and his or her
   24  spouse.
   26  ================= T I T L E  A M E N D M E N T ================
   27         And the title is amended as follows:
   28         Delete line 68
   29  and insert:
   30         results in the lowest taxable value of a homestead;
   31         amending s. 196.061, F.S.; clarifying provisions
   32         relating to the rental of a homestead dwelling;