Florida Senate - 2022                                    SB 1056
       
       
        
       By Senator Hutson
       
       
       
       
       
       7-00349A-22                                           20221056__
    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 the rental of homestead property is not
    5         considered abandonment for tax exemption purposes;
    6         amending s. 196.161, F.S.; subjecting property to the
    7         payment of interest under certain circumstances;
    8         providing an effective date.
    9          
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Subsection (1) of section 196.061, Florida
   13  Statutes, is amended to read:
   14         196.061 Rental of homestead to constitute abandonment.—
   15         (1) The rental of all or substantially all of a dwelling
   16  previously claimed to be a homestead for tax purposes
   17  constitutes shall constitute the abandonment of such dwelling as
   18  a homestead, and the abandonment continues until the dwelling is
   19  physically occupied by the owner. However, such abandonment of
   20  the homestead after January 1 of any year does not affect the
   21  homestead exemption for tax purposes for that particular year
   22  unless the property is rented for more than 30 days per calendar
   23  year for 2 consecutive years. The rental of a portion of a
   24  dwelling claimed to be a homestead for tax purposes while the
   25  dwelling is physically occupied by the owner does not constitute
   26  the abandonment of the dwelling as a homestead.
   27         Section 2. Paragraph (a) of subsection (1) of section
   28  196.161, Florida Statutes, is amended to read:
   29         196.161 Homestead exemptions; lien imposed on property of
   30  person claiming exemption although not a permanent resident.—
   31         (1)(a) When the estate of any person is being probated or
   32  administered in another state under an allegation that such
   33  person was a resident of that state and the estate of such
   34  person contains real property situate in this state upon which
   35  homestead exemption has been allowed pursuant to s. 196.031 for
   36  any year or years within 10 years immediately prior to the death
   37  of the deceased, then within 3 years after the death of such
   38  person the property appraiser of the county where the real
   39  property is located shall, upon knowledge of such fact, record a
   40  notice of tax lien against the property among the public records
   41  of that county, and the property shall be subject to the payment
   42  of all taxes exempt thereunder, plus 15 percent interest per
   43  year, and may be assessed a penalty of 50 percent of the unpaid
   44  taxes for each year, plus 15 percent interest per year, unless
   45  the circuit court having jurisdiction over the ancillary
   46  administration in this state determines that the decedent was a
   47  permanent resident of this state during the year or years an
   48  exemption was allowed, whereupon the lien shall not be filed or,
   49  if filed, shall be canceled of record by the property appraiser
   50  of the county where the real estate is located.
   51         Section 3. This act shall take effect July 1, 2022.