Florida Senate - 2021                                     SB 132
       By Senator Hutson
       7-00273-21                                             2021132__
    1                        A bill to be entitled                      
    2         An act relating to the rental of homestead property;
    3         amending s. 196.061, F.S.; revising criteria under
    4         which rental of homestead property is allowed for tax
    5         exemption purposes and not considered abandoned;
    6         providing an effective date.
    8  Be It Enacted by the Legislature of the State of Florida:
   10         Section 1. Subsection (1) of section 196.061, Florida
   11  Statutes, is amended to read:
   12         196.061 Rental of homestead to constitute abandonment.—
   13         (1) The rental of all or substantially all of a dwelling
   14  previously claimed to be a homestead for tax purposes
   15  constitutes shall constitute the abandonment of such dwelling as
   16  a homestead, and the abandonment continues until the dwelling is
   17  physically occupied by the owner. However, such abandonment of
   18  the homestead after January 1 of any year does not affect the
   19  homestead exemption for tax purposes for that particular year
   20  unless the property is rented for more than 30 days per calendar
   21  year for 2 consecutive years. The rental of a portion of a
   22  dwelling claimed to be a homestead for tax purposes while the
   23  dwelling is physically occupied by the owner does not constitute
   24  the abandonment of the dwelling as a homestead.
   25         Section 2. This act shall take effect July 1, 2021.