Florida Senate - 2019 CS for SB 856 By the Committee on Finance and Tax; and Senator Gruters 593-03885-19 2019856c1 1 A bill to be entitled 2 An act relating to homestead exemptions; amending s. 3 196.031, F.S.; providing that a person or family unit 4 receiving or claiming the benefit of certain ad 5 valorem tax exemptions or tax credits in another state 6 is entitled to the homestead exemption in this state 7 if the person or family unit demonstrates certain 8 conditions to the property appraiser; amending s. 9 196.121, F.S.; providing that homestead exemption 10 forms prescribed by the Department of Revenue may 11 include taxpayer information relating to such ad 12 valorem tax exemptions or tax credits in another 13 state; providing applicability; providing an effective 14 date. 15 16 Be It Enacted by the Legislature of the State of Florida: 17 18 Section 1. Subsection (5) of section 196.031, Florida 19 Statutes, is amended to read: 20 196.031 Exemption of homesteads.— 21 (5)(a) A person or family unit who is receiving or claiming 22 the benefit of an ad valorem tax exemption or a tax credit in 23 another state where permanent residency is required as a basis 24 for the granting of that ad valorem tax exemption or tax credit 25 is not entitled to the homestead exemption provided by this 26 section, unless the person or family unit receiving the tax 27 exemption or tax credit in another state demonstrates to the 28 satisfaction of the property appraiser that the person or family 29 unit did not apply for the exemption or credit and that the 30 person or family unit has relinquished the exemption or credit 31 in the other state. 32 (b) This subsection does not apply to a person who has the 33 legal or equitable title to real estate in Florida and maintains 34 thereon the permanent residence of another legally or naturally 35 dependent upon the owner. 36 Section 2. Subsection (2) of section 196.121, Florida 37 Statutes, is amended to read: 38 196.121 Homestead exemptions; forms.— 39 (2) The forms shall require the taxpayer to furnish certain 40 information to the property appraiser for the purpose of 41 determining that the taxpayer is a permanent resident as defined 42 in s. 196.012(16). Such information may include, but need not be 43 limited to, the factors enumerated in s. 196.015 and any ad 44 valorem tax exemption or tax credit in another state where 45 permanent residency is required as a basis for the granting of 46 the ad valorem tax exemption or tax credit described in s. 47 196.031(5). 48 Section 3. The amendments to ss. 196.031 and 196.121, 49 Florida Statutes, made by this act apply to tax years beginning 50 on or after January 1, 2020. 51 Section 4. This act shall take effect July 1, 2019.