Florida Senate - 2020                        COMMITTEE AMENDMENT
       Bill No. SB 1662
       
       
       
       
       
       
                                Ì972868`Î972868                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/12/2020           .                                
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       The Committee on Community Affairs (Albritton) recommended the
       following:
       
    1         Senate Substitute for Amendment (166378) (with title
    2  amendment)
    3  
    4         Delete lines 48 - 62
    5  and insert:
    6         (b) If legal or beneficial title to property is acquired
    7  between January 1 and November 1 of any year by a veteran or his
    8  or her surviving spouse receiving an exemption under this
    9  section on another property for that tax year, the veteran or
   10  his or her surviving spouse may receive a refund, prorated as of
   11  the date of transfer, of the ad valorem taxes paid for the newly
   12  acquired property if he or she applies for and receives an
   13  exemption under this section for the newly acquired property in
   14  the next tax year. If the property appraiser finds that the
   15  applicant is entitled to an exemption under this section for the
   16  newly acquired property, the property appraiser shall
   17  immediately make such entries upon the tax rolls of the county
   18  as are necessary to allow the prorated refund of taxes for the
   19  previous tax year.
   20  
   21  ================= T I T L E  A M E N D M E N T ================
   22  And the title is amended as follows:
   23         Delete lines 5 - 11
   24  and insert:
   25         amending s. 196.081, F.S.; providing that certain
   26         veterans and their surviving spouses receiving a
   27         certain homestead tax exemption may apply for and
   28         receive a prorated refund on property taxes paid on
   29         new homestead property acquired during a certain
   30         timeframe; requiring the property appraiser to
   31         immediately make certain entries on the tax rolls to
   32         allow the prorated refund; providing an effective