Florida Senate - 2020                              CS for SB 514
       
       
        
       By the Committee on Community Affairs; and Senator Gruters
       
       
       
       
       
       578-02442-20                                           2020514c1
    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; providing
    9         construction and retroactive applicability; amending
   10         s. 196.121, F.S.; providing that homestead exemption
   11         forms prescribed by the Department of Revenue may
   12         include taxpayer information relating to such ad
   13         valorem tax exemptions or tax credits in another
   14         state; providing an effective 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, upon the property appraiser’s determination
   27  that the person or family unit is receiving or has received the
   28  tax exemption or tax credit in another state, the person or
   29  family unit demonstrates to the satisfaction of the property
   30  appraiser that the person or family unit did not apply for the
   31  tax exemption or tax credit in the other state and that the
   32  person or family unit is no longer receiving, or will no longer
   33  receive, the tax exemption or tax credit in the other state. For
   34  purposes of this paragraph, an automatic renewal of an ad
   35  valorem tax exemption or tax credit constitutes application for
   36  the tax exemption or tax credit if the renewal is subsequent to
   37  an initial application by the person or family unit.
   38         (b) This subsection does not apply to a person or family
   39  unit who has the legal or equitable title to real estate in
   40  Florida and maintains thereon the permanent residence of another
   41  legally or naturally dependent upon the owner.
   42         Section 2. The amendment to s. 196.031, Florida Statutes,
   43  made by this act applies to ad valorem tax exemptions or tax
   44  credits in another state for which a benefit was received after
   45  2009 and which are discovered by a property appraiser after July
   46  1, 2020.
   47         Section 3. Subsection (2) of section 196.121, Florida
   48  Statutes, is amended to read:
   49         196.121 Homestead exemptions; forms.—
   50         (2) The forms shall require the taxpayer to furnish certain
   51  information to the property appraiser for the purpose of
   52  determining that the taxpayer is a permanent resident as defined
   53  in s. 196.012(16). Such information may include, but need not be
   54  limited to, the factors enumerated in s. 196.015 and any ad
   55  valorem tax exemption or tax credit granted in another state
   56  where permanent residency is required as a basis for the
   57  granting of the ad valorem tax exemption or tax credit described
   58  in s. 196.031(5).
   59         Section 4. This act shall take effect July 1, 2020.