Florida Senate - 2020 COMMITTEE AMENDMENT Bill No. SB 514 Ì3011960Î301196 LEGISLATIVE ACTION Senate . House . . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— The Committee on Community Affairs (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, upon the property appraiser’s determination 14 that the person or family unit is receiving or has received the 15 tax exemption or tax credit in another state, the person or 16 family unit demonstrates to the satisfaction of the property 17 appraiser that the person or family unit did not apply for the 18 tax exemption or tax credit in the other state and that the 19 person or family unit is no longer receiving, or will no longer 20 receive, the tax exemption or tax credit in the other state. For 21 purposes of this paragraph, an automatic renewal of an ad 22 valorem tax exemption or tax credit constitutes application for 23 the tax exemption or tax credit if the renewal is subsequent to 24 an initial application by the person or family unit. 25 (b) This subsection does not apply to a person or family 26 unit who has the legal or equitable title to real estate in 27 Florida and maintains thereon the permanent residence of another 28 legally or naturally dependent upon the owner. 29 Section 2. The amendment to s. 196.031, Florida Statutes, 30 made by this act applies to ad valorem tax exemptions or tax 31 credits in another state for which a benefit was received after 32 2009 and which are discovered by a property appraiser after July 33 1, 2020. 34 Section 3. Subsection (2) of section 196.121, Florida 35 Statutes, is amended to read: 36 196.121 Homestead exemptions; forms.— 37 (2) The forms shall require the taxpayer to furnish certain 38 information to the property appraiser for the purpose of 39 determining that the taxpayer is a permanent resident as defined 40 in s. 196.012(16). Such information may include, but need not be 41 limited to, the factors enumerated in s. 196.015 and any ad 42 valorem tax exemption or tax credit granted in another state 43 where permanent residency is required as a basis for the 44 granting of the ad valorem tax exemption or tax credit described 45 in s. 196.031(5). 46 Section 4. This act shall take effect July 1, 2020. 47 48 ================= T I T L E A M E N D M E N T ================ 49 And the title is amended as follows: 50 Delete everything before the enacting clause 51 and insert: 52 A bill to be entitled 53 An act relating to homestead exemptions; amending s. 54 196.031, F.S.; providing that a person or family unit 55 receiving or claiming the benefit of certain ad 56 valorem tax exemptions or tax credits in another state 57 is entitled to the homestead exemption in this state 58 if the person or family unit demonstrates certain 59 conditions to the property appraiser; providing 60 construction and retroactive applicability; amending 61 s. 196.121, F.S.; providing that homestead exemption 62 forms prescribed by the Department of Revenue may 63 include taxpayer information relating to such ad 64 valorem tax exemptions or tax credits in another 65 state; providing an effective date.