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. 14 15 Be It Enacted by the Legislature of the State of Florida: 16 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 suchlien 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.