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. 7 8 Be It Enacted by the Legislature of the State of Florida: 9 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 constitutethe 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.