Florida Senate - 2020                        COMMITTEE AMENDMENT
       Bill No. SB 514
       
       
       
       
       
       
                                Ì3011960Î301196                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  01/22/2020           .                                
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       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.