Florida Senate - 2019                                    SB 1318
       
       
        
       By Senator Albritton
       
       
       
       
       
       26-01666-19                                           20191318__
    1                        A bill to be entitled                      
    2         An act relating to ad valorem taxation; amending s.
    3         196.031, F.S.; deleting a disqualification from the
    4         homestead exemption for persons receiving, but not
    5         claiming, certain ad valorem tax exemptions or tax
    6         credits in another state; providing an effective date.
    7          
    8  Be It Enacted by the Legislature of the State of Florida:
    9  
   10         Section 1. Subsection (5) of section 196.031, Florida
   11  Statutes, is amended to read:
   12         196.031 Exemption of homesteads.—
   13         (5) A person who is receiving or claiming the benefit of an
   14  ad valorem tax exemption or a tax credit in another state where
   15  permanent residency is required as a basis for the granting of
   16  that ad valorem tax exemption or tax credit is not entitled to
   17  the homestead exemption provided by this section. This
   18  subsection does not apply to a person who has the legal or
   19  equitable title to real estate in Florida and maintains thereon
   20  the permanent residence of another legally or naturally
   21  dependent upon the owner.
   22         Section 2. This act shall take effect July 1, 2019.