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.