Florida Senate - 2019                                     SB 856
       By Senator Gruters
       23-01127-19                                            2019856__
    1                        A bill to be entitled                      
    2         An act relating to homestead exemptions; amending s.
    3         196.031, F.S.; specifying that a person must knowingly
    4         and intentionally receive or claim a certain ad
    5         valorem tax exemption or credit in another state to be
    6         disqualified from a certain homestead exemption;
    7         amending s. 196.161, F.S.; providing that certain
    8         property is not subject to the assessment of exempted
    9         taxes, penalties, and interest under certain
   10         circumstances; providing that, under such
   11         circumstances, a lien may not be filed or must be
   12         canceled by the property appraiser; providing an
   13         effective date.
   15  Be It Enacted by the Legislature of the State of Florida:
   17         Section 1. Subsection (5) of section 196.031, Florida
   18  Statutes, is amended to read:
   19         196.031 Exemption of homesteads.—
   20         (5) A person who is knowingly and intentionally receiving
   21  or claiming the benefit of an ad valorem tax exemption or a tax
   22  credit in another state where permanent residency is required as
   23  a basis for the granting of that ad valorem tax exemption or tax
   24  credit is not entitled to the homestead exemption provided by
   25  this section. This subsection does not apply to a person who has
   26  the legal or equitable title to real estate in Florida and
   27  maintains thereon the permanent residence of another legally or
   28  naturally dependent upon the owner.
   29         Section 2. Paragraph (b) of subsection (1) of section
   30  196.161, Florida Statutes, is amended to read:
   31         196.161 Homestead exemptions; lien imposed on property of
   32  person claiming exemption although not a permanent resident.—
   33         (1)
   34         (b) In addition, upon determination by the property
   35  appraiser that for any year or years within the prior 10 years a
   36  person who was not entitled to a homestead exemption was granted
   37  a homestead exemption from ad valorem taxes, it shall be the
   38  duty of the property appraiser making such determination to
   39  serve upon the owner a notice of intent to record in the public
   40  records of the county a notice of tax lien against any property
   41  owned by that person in the county, and such property shall be
   42  identified in the notice of tax lien. Such property which is
   43  situated in this state shall be subject to the taxes exempted
   44  thereby, plus a penalty of 50 percent of the unpaid taxes for
   45  each year and 15 percent interest per annum, unless the circuit
   46  court having jurisdiction over the ancillary administration in
   47  this state determines that the person was a permanent resident
   48  of this state during the year or years when an exemption was
   49  allowed. If the circuit court makes such a determination, a lien
   50  may not be filed; or, if filed, the lien must be canceled of
   51  record by the property appraiser of the county where the real
   52  estate is located. However, If a homestead exemption is
   53  improperly granted as a result of a clerical mistake or an
   54  omission by the property appraiser, the person improperly
   55  receiving the exemption shall not be assessed penalty and
   56  interest. Before any such lien under this paragraph may be
   57  filed, the owner so notified must be given 30 days to pay the
   58  taxes, penalties, and interest.
   59         Section 3. This act shall take effect July 1, 2019.