Florida Senate - 2019 COMMITTEE AMENDMENT Bill No. SB 856 Ì841894MÎ841894 LEGISLATIVE ACTION Senate . House . . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— The Committee on Finance and Tax (Gruters) recommended the following: 1 Senate Amendment (with title amendment) 2 3 Delete everything after the enacting clause 4 and insert: 5 Section 1. Subsection (5) of section 196.031, Florida 6 Statutes, is amended to read: 7 196.031 Exemption of homesteads.— 8 (5)(a) A person or family unit who is receiving or claiming 9 the benefit of an ad valorem tax exemption or a tax credit in 10 another state where permanent residency is required as a basis 11 for the granting of that ad valorem tax exemption or tax credit 12 is not entitled to the homestead exemption provided by this 13 section, unless the person or family unit receiving the tax 14 exemption or tax credit in another state demonstrates to the 15 satisfaction of the property appraiser that the person or family 16 unit did not apply for the exemption or credit and that the 17 person or family unit has relinquished the exemption or credit 18 in the other state. 19 (b) This subsection does not apply to a person who has the 20 legal or equitable title to real estate in Florida and maintains 21 thereon the permanent residence of another legally or naturally 22 dependent upon the owner. 23 Section 2. Subsection (2) of section 196.121, Florida 24 Statutes, is amended to read: 25 196.121 Homestead exemptions; forms.— 26 (2) The forms shall require the taxpayer to furnish certain 27 information to the property appraiser for the purpose of 28 determining that the taxpayer is a permanent resident as defined 29 in s. 196.012(16). Such information may include, but need not be 30 limited to, the factors enumerated in s. 196.015 and any ad 31 valorem tax exemption or tax credit in another state where 32 permanent residency is required as a basis for the granting of 33 the ad valorem tax exemption or tax credit described in s. 34 196.031(5). 35 Section 3. The amendments to ss. 196.031 and 196.121, 36 Florida Statutes, made by this act apply to tax years beginning 37 on or after January 1, 2020. 38 Section 4. This act shall take effect July 1, 2019. 39 40 ================= T I T L E A M E N D M E N T ================ 41 And the title is amended as follows: 42 Delete everything before the enacting clause 43 and insert: 44 A bill to be entitled 45 An act relating to homestead exemptions; amending s. 46 196.031, F.S.; providing that a person or family unit 47 receiving or claiming the benefit of certain ad 48 valorem tax exemptions or tax credits in another state 49 is entitled to the homestead exemption in this state 50 if the person or family unit demonstrates certain 51 conditions to the property appraiser; amending s. 52 196.121, F.S.; providing that homestead exemption 53 forms prescribed by the Department of Revenue may 54 include taxpayer information relating to such ad 55 valorem tax exemptions or tax credits in another 56 state; providing applicability; providing an effective 57 date.