Florida Senate - 2024                       CS for CS for SB 172
       
       
        
       By the Committees on Finance and Tax; and Community Affairs; and
       Senators Polsky, Osgood, and Book
       
       
       
       
       593-03122-24                                           2024172c2
    1                        A bill to be entitled                      
    2         An act relating to verification of eligibility for
    3         homestead exemption; creating s. 196.092, F.S.;
    4         requiring the Department of Revenue to provide a
    5         specified form that county property appraisers may use
    6         to provide tentative verification of persons’
    7         eligibility for specified exemptions after purchasing
    8         homestead property; providing a requirement for such
    9         form; providing that certain decisions are not subject
   10         to administrative or judicial review; providing an
   11         effective date.
   12          
   13  Be It Enacted by the Legislature of the State of Florida:
   14  
   15         Section 1. Section 196.092, Florida Statutes, is created to
   16  read:
   17         196.092 Verification of eligibility for certain disabled
   18  veterans and surviving spouses.—The Department of Revenue shall
   19  provide a form that a county property appraiser may use, at his
   20  or her discretion, to provide a person with tentative
   21  verification of that person’s eligibility to receive an
   22  exemption or a discount under s. 196.081, s. 196.082, or s.
   23  196.091, after submission by a person of the forms,
   24  documentation, and other proof necessary to qualify for the
   25  relevant exemption or discount after purchase of a homestead
   26  property. The form must indicate that such tentative
   27  verification of eligibility is not binding upon the county
   28  property appraiser and that the person must comply with the
   29  annual application requirements of s. 196.011 and the
   30  requirements of s. 196.081, s. 196.082, or s. 196.091 in order
   31  to receive the exemption or discount authorized by those
   32  provisions. Decisions by a county property appraiser regarding
   33  whether to consider a request for tentative verification of
   34  eligibility for an exemption under this section; or a person’s
   35  apparent eligibility to receive an exemption or a discount under
   36  s. 196.081, s. 196.082, or s. 196.091 after submission by a
   37  person of the forms, documentation, and other proof necessary to
   38  qualify for the relevant exemption or discount after purchase of
   39  a homestead property; are not subject to administrative or
   40  judicial review under chapter 194.
   41         Section 2. This act shall take effect July 1, 2024.