Florida Senate - 2024                                     SB 378
       
       
        
       By Senator Garcia
       
       
       
       
       
       36-00435-24                                            2024378__
    1                        A bill to be entitled                      
    2         An act relating to property tax assessment; amending
    3         s. 193.122, F.S.; modifying the timeframe for a
    4         property appraiser to file an appeal of a value
    5         adjustment board decision; amending s. 193.155, F.S.;
    6         revising the procedure for correcting erroneous
    7         homestead property tax assessments; providing
    8         applicability; establishing a new limitation on
    9         homestead tax assessments for property transferred
   10         from nonhomestead residential property to homestead
   11         property; requiring that the values of such homesteads
   12         be reassessed at a specified time; providing a
   13         limitation on such reassessment; amending s. 193.1554,
   14         F.S.; revising the procedure for correcting erroneous
   15         nonhomestead residential property tax assessments;
   16         providing applicability; establishing a new limitation
   17         on tax assessments for property transferred from
   18         homestead property to nonhomestead residential
   19         property; providing the procedure for calculating the
   20         assessed value of such property; providing
   21         applicability; amending s. 193.1555, F.S.; revising
   22         the procedure for correcting erroneous nonhomestead
   23         real property tax assessments; providing
   24         applicability; amending s. 194.032, F.S.; revising the
   25         purposes for which a value adjustment board may meet;
   26         amending s. 194.034, F.S.; authorizing a petitioner to
   27         request a hearing to contest whether a tangible
   28         personal property return was timely filed; amending s.
   29         196.011, F.S.; specifying a property owner’s
   30         responsibility to pay unpaid taxes, penalties, or
   31         interests if certain exemptions are granted as the
   32         result of a property appraiser’s error; amending s.
   33         196.041, F.S.; providing that certain households are
   34         entitled to the homestead tax exemption when the
   35         property or a portion of the property is rented if
   36         certain conditions are met; defining the term
   37         “rented”; amending s. 196.061, F.S.; conforming
   38         provisions to changes made by the act; providing an
   39         effective date.
   40          
   41  Be It Enacted by the Legislature of the State of Florida:
   42  
   43         Section 1. Subsection (4) of section 193.122, Florida
   44  Statutes, is amended to read:
   45         193.122 Certificates of value adjustment board and property
   46  appraiser; extensions on the assessment rolls.—
   47         (4) An appeal of a value adjustment board decision pursuant
   48  to s. 194.036(1)(a) or (b) by the property appraiser must shall
   49  be filed before prior to extension of the tax roll under
   50  subsection (2) or, if the roll was extended pursuant to s.
   51  197.323, within 30 days after the decision by the value
   52  adjustment board is rendered of recertification under subsection
   53  (3). The roll may be certified by the property appraiser before
   54  prior to an appeal is being filed pursuant to s. 194.036(1)(c),
   55  but such appeal must shall be filed within 20 days after receipt
   56  of the decision of the department relative to further judicial
   57  proceedings.
   58         Section 2. Section 193.155, Florida Statutes, is amended to
   59  read:
   60         193.155 Homestead assessments.—Homestead property shall be
   61  assessed at just value as of January 1, 1994. Property receiving
   62  the homestead exemption after January 1, 1994, shall be assessed
   63  at just value as of January 1 of the year in which the property
   64  receives the exemption unless the provisions of subsection (8)
   65  or subsection (11) apply.
   66         (1) Beginning in 1995, or the year following the year the
   67  property receives homestead exemption, whichever is later, the
   68  property shall be reassessed annually on January 1. Any change
   69  resulting from such reassessment may shall not exceed the lower
   70  of the following:
   71         (a) Three percent of the assessed value of the property for
   72  the prior year; or
   73         (b) The percentage change in the Consumer Price Index for
   74  All Urban Consumers, U.S. City Average, all items 1967=100, or
   75  successor reports for the preceding calendar year as initially
   76  reported by the United States Department of Labor, Bureau of
   77  Labor Statistics.
   78         (2) If the assessed value of the property as calculated
   79  under subsection (1) exceeds the just value, the assessed value
   80  of the property must shall be lowered to the just value of the
   81  property.
   82         (3)(a) Except as provided in this subsection or subsection
   83  (8), property assessed under this section shall be assessed at
   84  just value as of January 1 of the year following a change of
   85  ownership. Thereafter, the annual changes in the assessed value
   86  of the property are subject to the limitations in subsections
   87  (1) and (2). For the purpose of this section, a change of
   88  ownership means any sale, foreclosure, or transfer of legal
   89  title or beneficial title in equity to any person, except if any
   90  of the following apply:
   91         1. Subsequent to the change or transfer, the same person is
   92  entitled to the homestead exemption as was previously entitled
   93  and:
   94         a. The transfer of title is to correct an error;
   95         b. The transfer is between legal and equitable title or
   96  equitable and equitable title and no additional person applies
   97  for a homestead exemption on the property;
   98         c. The change or transfer is by means of an instrument in
   99  which the owner is listed as both grantor and grantee of the
  100  real property and one or more other individuals are additionally
  101  named as grantee. However, if any individual who is additionally
  102  named as a grantee applies for a homestead exemption on the
  103  property, the application is considered a change of ownership;
  104         d. The change or transfer is by means of an instrument in
  105  which the owner entitled to the homestead exemption is listed as
  106  both grantor and grantee of the real property and one or more
  107  other individuals, all of whom held title as joint tenants with
  108  rights of survivorship with the owner, are named only as
  109  grantors and are removed from the title; or
  110         e. The person is a lessee entitled to the homestead
  111  exemption under s. 196.041(1);
  112         2. Legal or equitable title is changed or transferred
  113  between husband and wife, including a change or transfer to a
  114  surviving spouse or a transfer due to a dissolution of marriage;
  115         3. The transfer occurs by operation of law to the surviving
  116  spouse or minor child or children under s. 732.401;
  117         4. Upon the death of the owner, the transfer is between the
  118  owner and another who is a permanent resident and who is legally
  119  or naturally dependent upon the owner; or
  120         5. The transfer occurs with respect to a property where all
  121  of the following apply:
  122         a. Multiple owners hold title as joint tenants with rights
  123  of survivorship;
  124         b. One or more owners were entitled to and received the
  125  homestead exemption on the property;
  126         c. The death of one or more owners occurs; and
  127         d. Subsequent to the transfer, the surviving owner or
  128  owners previously entitled to and receiving the homestead
  129  exemption continue to be entitled to and receive the homestead
  130  exemption.
  131         (b) For purposes of this subsection, a leasehold interest
  132  that qualifies for the homestead exemption under s. 196.031 or
  133  s. 196.041 shall be treated as an equitable interest in the
  134  property.
  135         (4)(a) Except as provided in paragraph (b) and s. 193.624,
  136  changes, additions, or improvements to homestead property shall
  137  be assessed at just value as of the first January 1 after the
  138  changes, additions, or improvements are substantially completed.
  139         (b)1. Changes, additions, or improvements that replace all
  140  or a portion of homestead property, including ancillary
  141  improvements, damaged or destroyed by misfortune or calamity
  142  shall be assessed upon substantial completion as provided in
  143  this paragraph. Such assessment must be calculated using the
  144  homestead property’s assessed value as of the January 1
  145  immediately before the date on which the damage or destruction
  146  was sustained, subject to the assessment limitations in
  147  subsections (1) and (2), when:
  148         a. The square footage of the homestead property as changed
  149  or improved does not exceed 110 percent of the square footage of
  150  the homestead property before the damage or destruction; or
  151         b. The total square footage of the homestead property as
  152  changed or improved does not exceed 1,500 square feet.
  153         2. The homestead property’s assessed value must be
  154  increased by the just value of that portion of the changed or
  155  improved homestead property which is in excess of 110 percent of
  156  the square footage of the homestead property before the damage
  157  or destruction or of that portion exceeding 1,500 square feet.
  158         3. Homestead property damaged or destroyed by misfortune or
  159  calamity which, after being changed or improved, has a square
  160  footage of less than 100 percent of the homestead property’s
  161  total square footage before the damage or destruction shall be
  162  assessed pursuant to subsection (5).
  163         4. Changes, additions, or improvements assessed pursuant to
  164  this paragraph must be reassessed pursuant to subsection (1) in
  165  subsequent years. This paragraph applies to changes, additions,
  166  or improvements commenced within 3 years after the January 1
  167  following the damage or destruction of the homestead.
  168         (c) Changes, additions, or improvements that replace all or
  169  a portion of real property that was damaged or destroyed by
  170  misfortune or calamity shall be assessed upon substantial
  171  completion as if such damage or destruction had not occurred and
  172  in accordance with paragraph (b) if the owner of such property:
  173         1. Was permanently residing on such property when the
  174  damage or destruction occurred;
  175         2. Was not entitled to receive homestead exemption on such
  176  property as of January 1 of that year; and
  177         3. Applies for and receives homestead exemption on such
  178  property the following year.
  179         (d) Changes, additions, or improvements include
  180  improvements made to common areas or other improvements made to
  181  property other than to the homestead property by the owner or by
  182  an owner association, which improvements directly benefit the
  183  homestead property. Such changes, additions, or improvements
  184  shall be assessed at just value, and the just value shall be
  185  apportioned among the parcels benefiting from the improvement.
  186         (5) When property is destroyed or removed and not replaced,
  187  the assessed value of the parcel shall be reduced by the
  188  assessed value attributable to the destroyed or removed
  189  property.
  190         (6) Only property that receives a homestead exemption is
  191  subject to this section. No portion of property that is assessed
  192  solely on the basis of character or use pursuant to s. 193.461
  193  or s. 193.501, or assessed pursuant to s. 193.505, is subject to
  194  this section. When property is assessed under s. 193.461, s.
  195  193.501, or s. 193.505 and contains a residence under the same
  196  ownership, the portion of the property consisting of the
  197  residence and curtilage must be assessed separately, pursuant to
  198  s. 193.011, for the assessment to be subject to the limitation
  199  in this section.
  200         (7) If a person received a homestead exemption limited to
  201  that person’s proportionate interest in real property, the
  202  provisions of this section apply only to that interest.
  203         (8) Property assessed under this section shall be assessed
  204  at less than just value when the person who establishes a new
  205  homestead has received a homestead exemption as of January 1 of
  206  any of the 3 immediately preceding years. For purposes of this
  207  subsection, a husband and wife who owned and both permanently
  208  resided on a previous homestead are shall each be considered to
  209  have received the homestead exemption even though only the
  210  husband or the wife applied for the homestead exemption on the
  211  previous homestead. The assessed value of the newly established
  212  homestead shall be determined as provided in this subsection.
  213         (a) If the just value of the new homestead as of January 1
  214  is greater than or equal to the just value of the immediate
  215  prior homestead as of January 1 of the year in which the
  216  immediate prior homestead was abandoned, the assessed value of
  217  the new homestead is shall be the just value of the new
  218  homestead minus an amount equal to the lesser of $500,000 or the
  219  difference between the just value and the assessed value of the
  220  immediate prior homestead as of January 1 of the year in which
  221  the prior homestead was abandoned. Thereafter, the homestead
  222  shall be assessed as provided in this section.
  223         (b) If the just value of the new homestead as of January 1
  224  is less than the just value of the immediate prior homestead as
  225  of January 1 of the year in which the immediate prior homestead
  226  was abandoned, the assessed value of the new homestead is shall
  227  be equal to the just value of the new homestead divided by the
  228  just value of the immediate prior homestead and multiplied by
  229  the assessed value of the immediate prior homestead. However, if
  230  the difference between the just value of the new homestead and
  231  the assessed value of the new homestead calculated pursuant to
  232  this paragraph is greater than $500,000, the assessed value of
  233  the new homestead must shall be increased so that the difference
  234  between the just value and the assessed value equals $500,000.
  235  Thereafter, the homestead shall be assessed as provided in this
  236  section.
  237         (c) If two or more persons who have each received a
  238  homestead exemption as of January 1 of any of the 3 immediately
  239  preceding years and who would otherwise be eligible to have a
  240  new homestead property assessed under this subsection establish
  241  a single new homestead, the reduction from just value is limited
  242  to the higher of the difference between the just value and the
  243  assessed value of either of the prior eligible homesteads as of
  244  January 1 of the year in which either of the eligible prior
  245  homesteads was abandoned, but may not exceed $500,000.
  246         (d) If two or more persons abandon jointly owned and
  247  jointly titled property that received a homestead exemption as
  248  of January 1 of any of the 3 immediately preceding years, and
  249  one or more such persons who were entitled to and received a
  250  homestead exemption on the abandoned property establish a new
  251  homestead that would otherwise be eligible for assessment under
  252  this subsection, each such person establishing a new homestead
  253  is entitled to a reduction from just value for the new homestead
  254  equal to the just value of the prior homestead minus the
  255  assessed value of the prior homestead divided by the number of
  256  owners of the prior homestead who received a homestead
  257  exemption, unless the title of the property contains specific
  258  ownership shares, in which case the share of reduction from just
  259  value shall be proportionate to the ownership share. In the case
  260  of a husband and wife abandoning jointly titled property, the
  261  husband and wife may designate the ownership share to be
  262  attributed to each spouse by following the procedure in
  263  paragraph (f). To qualify to make such a designation, the
  264  husband and wife must be married on the date that the jointly
  265  owned property is abandoned. In calculating the assessment
  266  reduction to be transferred from a prior homestead that has an
  267  assessment reduction for living quarters of parents or
  268  grandparents pursuant to s. 193.703, the value calculated
  269  pursuant to s. 193.703(6) must first be added back to the
  270  assessed value of the prior homestead. The total reduction from
  271  just value for all new homesteads established under this
  272  paragraph may not exceed $500,000. There shall be no reduction
  273  from just value of any new homestead unless the prior homestead
  274  is reassessed at just value or is reassessed under this
  275  subsection as of January 1 after the abandonment occurs.
  276         (e) If one or more persons who previously owned a single
  277  homestead and each received the homestead exemption qualify for
  278  a new homestead where all persons who qualify for homestead
  279  exemption in the new homestead also qualified for homestead
  280  exemption in the previous homestead without an additional person
  281  qualifying for homestead exemption in the new homestead, the
  282  reduction in just value must shall be calculated pursuant to
  283  paragraph (a) or paragraph (b), without application of paragraph
  284  (c) or paragraph (d).
  285         (f) A husband and wife abandoning jointly titled property
  286  who wish to designate the ownership share to be attributed to
  287  each person for purposes of paragraph (d) must file a form
  288  provided by the department with the property appraiser in the
  289  county where such property is located. The form must include a
  290  sworn statement by each person designating the ownership share
  291  to be attributed to each person for purposes of paragraph (d)
  292  and must be filed prior to either person filing the form
  293  required under paragraph (h) to have a parcel of property
  294  assessed under this subsection. Such a designation, once filed
  295  with the property appraiser, is irrevocable.
  296         (g) For purposes of receiving an assessment reduction
  297  pursuant to this subsection, a person entitled to assessment
  298  under this section may abandon his or her homestead even though
  299  it remains his or her primary residence by notifying the
  300  property appraiser of the county where the homestead is located.
  301  This notification must be in writing and delivered at the same
  302  time as or before timely filing a new application for homestead
  303  exemption on the property.
  304         (h) In order to have his or her homestead property assessed
  305  under this subsection, a person must file a form provided by the
  306  department as an attachment to the application for homestead
  307  exemption, including a copy of the form required to be filed
  308  under paragraph (f), if applicable. The form, which must include
  309  a sworn statement attesting to the applicant’s entitlement to
  310  assessment under this subsection, is shall be considered
  311  sufficient documentation for applying for assessment under this
  312  subsection. The department shall require by rule that the
  313  required form be submitted with the application for homestead
  314  exemption under the timeframes and processes set forth in
  315  chapter 196 to the extent practicable.
  316         (i)1. If the previous homestead was located in a different
  317  county than the new homestead, the property appraiser in the
  318  county where the new homestead is located must transmit a copy
  319  of the completed form together with a completed application for
  320  homestead exemption to the property appraiser in the county
  321  where the previous homestead was located. If the previous
  322  homesteads of applicants for transfer were in more than one
  323  county, each applicant from a different county must submit a
  324  separate form.
  325         2. The property appraiser in the county where the previous
  326  homestead was located must return information to the property
  327  appraiser in the county where the new homestead is located by
  328  April 1 or within 2 weeks after receipt of the completed
  329  application from that property appraiser, whichever is later. As
  330  part of the information returned, the property appraiser in the
  331  county where the previous homestead was located must provide
  332  sufficient information concerning the previous homestead to
  333  allow the property appraiser in the county where the new
  334  homestead is located to calculate the amount of the assessment
  335  limitation difference which may be transferred and must certify
  336  whether the previous homestead was abandoned and has been or
  337  will be reassessed at just value or reassessed according to the
  338  provisions of this subsection as of the January 1 following its
  339  abandonment.
  340         3. Based on the information provided on the form from the
  341  property appraiser in the county where the previous homestead
  342  was located, the property appraiser in the county where the new
  343  homestead is located shall calculate the amount of the
  344  assessment limitation difference which may be transferred and
  345  apply the difference to the January 1 assessment of the new
  346  homestead.
  347         4. All property appraisers having information-sharing
  348  agreements with the department are authorized to share
  349  confidential tax information with each other pursuant to s.
  350  195.084, including social security numbers and linked
  351  information on the forms provided pursuant to this section.
  352         5. The transfer of any limitation is not final until any
  353  values on the assessment roll on which the transfer is based are
  354  final. If such values are final after tax notice bills have been
  355  sent, the property appraiser must shall make appropriate
  356  corrections and must send a corrected tax notice bill shall be
  357  sent. Any values that are under administrative or judicial
  358  review must shall be noticed to the tribunal or court for
  359  accelerated hearing and resolution so that the intent of this
  360  subsection may be carried out.
  361         6. If the property appraiser in the county where the
  362  previous homestead was located has not provided information
  363  sufficient to identify the previous homestead and the assessment
  364  limitation difference is transferable, the taxpayer may file an
  365  action in circuit court in that county seeking to establish that
  366  the property appraiser must provide such information.
  367         7. If the information from the property appraiser in the
  368  county where the previous homestead was located is provided
  369  after the procedures in this section are exercised, the property
  370  appraiser in the county where the new homestead is located must
  371  shall make appropriate corrections and must send a corrected tax
  372  notice and tax bill shall be sent.
  373         8. This subsection does not authorize the consideration or
  374  adjustment of the just, assessed, or taxable value of the
  375  previous homestead property.
  376         9. The property appraiser in the county where the new
  377  homestead is located must shall promptly notify a taxpayer if
  378  the information received, or available, is insufficient to
  379  identify the previous homestead and the amount of the assessment
  380  limitation difference which is transferable. Such notification
  381  must shall be sent on or before July 1 as specified in s.
  382  196.151.
  383         10. The taxpayer may correspond with the property appraiser
  384  in the county where the previous homestead was located to
  385  further seek to identify the homestead and the amount of the
  386  assessment limitation difference which is transferable.
  387         11. If the property appraiser in the county where the
  388  previous homestead was located supplies sufficient information
  389  to the property appraiser in the county where the new homestead
  390  is located, such information is shall be considered timely if
  391  provided in time for inclusion on the notice of proposed
  392  property taxes sent pursuant to ss. 194.011 and 200.065(1).
  393         12. If the property appraiser has not received information
  394  sufficient to identify the previous homestead and the amount of
  395  the assessment limitation difference which is transferable
  396  before mailing the notice of proposed property taxes, the
  397  taxpayer may file a petition with the value adjustment board in
  398  the county where the new homestead is located.
  399         (j) Any person who is qualified to have his or her property
  400  assessed under this subsection and who fails to file an
  401  application by March 1 may file an application for assessment
  402  under this subsection and may, pursuant to s. 194.011(3), file a
  403  petition with the value adjustment board requesting that an
  404  assessment under this subsection be granted. Such petition may
  405  be filed at any time during the taxable year on or before the
  406  25th day following the mailing of the notice by the property
  407  appraiser as provided in s. 194.011(1). Notwithstanding s.
  408  194.013, such person must pay a nonrefundable fee of $15 upon
  409  filing the petition. Upon reviewing the petition, if the person
  410  is qualified to receive the assessment under this subsection and
  411  demonstrates particular extenuating circumstances judged by the
  412  property appraiser or the value adjustment board to warrant
  413  granting the assessment, the property appraiser or the value
  414  adjustment board may grant an assessment under this subsection.
  415         (k) Any person who is qualified to have his or her property
  416  assessed under this subsection and who fails to timely file an
  417  application for his or her new homestead in the first year
  418  following eligibility may file in a subsequent year. The
  419  assessment reduction shall be applied to assessed value in the
  420  year the transfer is first approved, and refunds of tax may not
  421  be made for previous years.
  422         (l) The property appraisers of the state shall, as soon as
  423  practicable after March 1 of each year and on or before July 1
  424  of that year, carefully consider all applications for assessment
  425  under this subsection which have been filed in their respective
  426  offices on or before March 1 of that year. If, upon
  427  investigation, the property appraiser finds that the applicant
  428  is entitled to assessment under this subsection, the property
  429  appraiser must shall make such entries upon the tax rolls of the
  430  county as are necessary to allow the assessment. If, after due
  431  consideration, the property appraiser finds that the applicant
  432  is not entitled to the assessment under this subsection, the
  433  property appraiser must shall immediately prepare a notice of
  434  such disapproval, giving his or her reasons therefor, and a copy
  435  of the notice must be served upon the applicant by the property
  436  appraiser by personal delivery or by registered mail to the post
  437  office address given by the applicant. The applicant may appeal
  438  the decision of the property appraiser refusing to allow the
  439  assessment under this subsection to the value adjustment board,
  440  and the board shall review the application and evidence
  441  presented to the property appraiser upon which the applicant
  442  based the claim and hear the applicant in person or by agent on
  443  behalf of his or her right to such assessment. Such appeal must
  444  shall be heard by an attorney special magistrate if the value
  445  adjustment board uses special magistrates. The value adjustment
  446  board must shall reverse the decision of the property appraiser
  447  in the cause and grant assessment under this subsection to the
  448  applicant if, in its judgment, the applicant is entitled to the
  449  assessment or shall affirm the decision of the property
  450  appraiser. The action of the board is final in the cause unless
  451  the applicant, within 60 days following the date of refusal of
  452  the application by the board, files in the circuit court of the
  453  county in which the homestead is located a proceeding against
  454  the property appraiser for a declaratory judgment as is provided
  455  under chapter 86 or other appropriate proceeding. The failure of
  456  the taxpayer to appear before the property appraiser or value
  457  adjustment board or to file any paper other than the application
  458  as provided in this subsection does not constitute a bar to or
  459  defense in the proceedings.
  460         (m) For purposes of receiving an assessment reduction
  461  pursuant to this subsection, an owner of a homestead property
  462  that was significantly damaged or destroyed as a result of a
  463  named tropical storm or hurricane may elect, in the calendar
  464  year following the named tropical storm or hurricane, to have
  465  the significantly damaged or destroyed homestead deemed to have
  466  been abandoned as of the date of the named tropical storm or
  467  hurricane even though the owner received a homestead exemption
  468  on the property as of January 1 of the year immediately
  469  following the named tropical storm or hurricane. The election
  470  provided for in this paragraph is available only if the owner
  471  establishes a new homestead as of January 1 of the third year
  472  immediately following the storm or hurricane. This paragraph
  473  applies shall apply to homestead property damaged or destroyed
  474  on or after January 1, 2017.
  475         (9) Erroneous assessments of homestead property assessed
  476  under this section may be corrected in the following manner:
  477         (a) If errors are made in arriving at any assessment under
  478  this section due to a material mistake of fact concerning an
  479  essential characteristic of the property, the just value and
  480  assessed value must be recalculated beginning in the year such
  481  mistake is discovered for every such year, including the year in
  482  which the mistake occurred.
  483         (b) If changes, additions, or improvements are not assessed
  484  at just value as of the first January 1 after they were
  485  substantially completed, the property appraiser must shall
  486  determine the just value for such changes, additions, or
  487  improvements for the year they were substantially completed.
  488  Assessments for subsequent years, beginning in the year such
  489  mistake is discovered, must shall be corrected, applying this
  490  section if applicable. If a change, an addition, or an
  491  improvement was constructed unlawfully without a building
  492  permit, the property appraiser may correct the assessment
  493  beginning the year following substantial completion of such
  494  change, addition, or improvement. Such correction may not be
  495  applied to any assessment made more than 10 years before the
  496  substantial completion of such change, addition, or improvement.
  497         (c) If back taxes are due pursuant to s. 193.092, the
  498  corrections made pursuant to this subsection shall be used to
  499  calculate such back taxes.
  500         (10) If the property appraiser determines that for any year
  501  or years within the prior 10 years a person who was not entitled
  502  to the homestead property assessment limitation granted under
  503  this section was granted the homestead property assessment
  504  limitation, the property appraiser making such determination
  505  must shall serve upon the owner a notice of intent to record in
  506  the public records of the county a notice of tax lien against
  507  any property owned by that person in the county, and such
  508  property must be identified in the notice of tax lien. Such
  509  property that is situated in this state is subject to the unpaid
  510  taxes, plus a penalty of 50 percent of the unpaid taxes for each
  511  year and 15 percent interest per annum. However, when a person
  512  entitled to exemption pursuant to s. 196.031 inadvertently
  513  receives the limitation pursuant to this section following a
  514  change of ownership, the assessment of such property must be
  515  corrected as provided in paragraph (9)(a), and the person need
  516  not pay the unpaid taxes, penalties, or interest. Before a lien
  517  may be filed, the person or entity so notified must be given 30
  518  days to pay the taxes and any applicable penalties and interest.
  519  If the property appraiser improperly grants the property
  520  assessment limitation as a result of a clerical mistake or an
  521  omission, the person or entity improperly receiving the property
  522  assessment limitation may not be assessed a penalty or interest.
  523         (11)Property assessed under this section shall be assessed
  524  at less than just value when the person who establishes a new
  525  homestead owned the property as nonhomestead residential
  526  property as of January 1 of the prior year. In the year that the
  527  person establishes the new homestead, the assessed value of the
  528  newly established homestead may not exceed the assessed value of
  529  the property as calculated under s. 193.1554 in the prior year.
  530  The assessed value for the year in which a new homestead is
  531  established is subject to the provisions of s. 193.1554 which do
  532  not conflict with this subsection. The newly established
  533  homestead shall be reassessed January 1 of the year after the
  534  person establishes the new homestead. Such reassessment may not
  535  exceed 10 percent of the just value of the property as of
  536  January 1 of the prior year.
  537         Section 3. Subsections (2) and (9) of section 193.1554,
  538  Florida Statutes, are amended, and subsection (11) is added to
  539  that section, to read:
  540         193.1554 Assessment of nonhomestead residential property.—
  541         (2) For all levies other than school district levies,
  542  nonhomestead residential property shall be assessed at just
  543  value as of January 1 of the year that the property becomes
  544  eligible for assessment pursuant to this section, unless
  545  subsection (11) applies.
  546         (9) Erroneous assessments of nonhomestead residential
  547  property assessed under this section may be corrected in the
  548  following manner:
  549         (a) If errors are made in arriving at any assessment under
  550  this section due to a material mistake of fact concerning an
  551  essential characteristic of the property, the just value and
  552  assessed value must be recalculated, beginning in the year such
  553  mistake is discovered for every such year, including the year in
  554  which the mistake occurred.
  555         (b) If changes, additions, or improvements are not assessed
  556  at just value as of the first January 1 after they were
  557  substantially completed, the property appraiser must shall
  558  determine the just value for such changes, additions, or
  559  improvements for the year they were substantially completed.
  560  Assessments for subsequent years, beginning in the year such
  561  mistake is discovered, must shall be corrected, applying this
  562  section if applicable. If a change, an addition, or an
  563  improvement was constructed unlawfully without a building
  564  permit, the property appraiser may correct the assessment
  565  beginning the year following substantial completion of such
  566  change, addition, or improvement. Such correction may not be
  567  applied to any assessment made more than 10 years before the
  568  substantial completion of such change, addition, or improvement.
  569         (c) If back taxes are due pursuant to s. 193.092, the
  570  corrections made pursuant to this subsection shall be used to
  571  calculate such back taxes.
  572         (11)For all levies other than school district levies,
  573  nonhomestead residential property that had a homestead exemption
  574  in the prior year shall be assessed at the prior year’s assessed
  575  value plus an increase not to exceed 10 percent of the assessed
  576  value of the property for the prior year. This subsection does
  577  not apply if the property was assessed at less than just value
  578  pursuant to s. 193.155(8) in the prior year.
  579         Section 4. Subsection (9) of section 193.1555, Florida
  580  Statutes, is amended to read:
  581         193.1555 Assessment of certain residential and
  582  nonresidential real property.—
  583         (9) Erroneous assessments of nonresidential real property
  584  assessed under this section may be corrected in the following
  585  manner:
  586         (a) If errors are made in arriving at any assessment under
  587  this section due to a material mistake of fact concerning an
  588  essential characteristic of the property, the just value and
  589  assessed value must be recalculated, beginning in the year such
  590  mistake is discovered for every such year, including the year in
  591  which the mistake occurred.
  592         (b) If changes, additions, or improvements are not assessed
  593  at just value as of the first January 1 after they were
  594  substantially completed, the property appraiser must shall
  595  determine the just value for such changes, additions, or
  596  improvements for the year they were substantially completed.
  597  Assessments for subsequent years, beginning in the year such
  598  mistake is discovered, must shall be corrected, applying this
  599  section if applicable. If a change, an addition, or an
  600  improvement was constructed unlawfully without a building
  601  permit, the property appraiser may correct the assessment
  602  beginning the year following substantial completion of such
  603  change, addition, or improvement. Such correction may not be
  604  applied to any assessment made more than 10 years before the
  605  substantial completion of such change, addition, or improvement.
  606         (c) If back taxes are due pursuant to s. 193.092, the
  607  corrections made pursuant to this subsection shall be used to
  608  calculate such back taxes.
  609         Section 5. Paragraph (a) of subsection (1) of section
  610  194.032, Florida Statutes, is amended to read:
  611         194.032 Hearing purposes; timetable.—
  612         (1)(a) The value adjustment board may not shall meet not
  613  earlier than 30 days or and not later than 60 days after the
  614  mailing of the notice provided in s. 194.011(1); however, a no
  615  board hearing may not shall be held before approval of all or
  616  any part of the assessment rolls by the Department of Revenue.
  617  The board shall meet for the following purposes:
  618         1. Hearing petitions relating to assessments filed pursuant
  619  to s. 194.011(3).
  620         2. Hearing complaints relating to homestead exemptions as
  621  provided for under s. 196.151.
  622         3. Hearing appeals from exemptions denied, or disputes
  623  arising from exemptions granted, upon the filing of exemption
  624  applications under s. 196.011.
  625         4. Hearing appeals concerning ad valorem tax deferrals and
  626  classifications.
  627         5. Hearing appeals from determinations that a change of
  628  ownership under s. 193.155(3), a change of ownership or control
  629  under s. 193.1554(5) or s. 193.1555(5), or a qualifying
  630  improvement under s. 193.1555(5) has occurred.
  631         6.Hearing appeals concerning the validity or amount, or
  632  both, of assessments created under s. 193.092.
  633         7.Hearing complaints on the issue of whether a tangible
  634  personal property return, as required under s. 193.052, was
  635  timely filed so as to allow or to waive penalties imposed under
  636  s. 193.072.
  637         Section 6. Paragraph (j) of subsection (1) of section
  638  194.034, Florida Statutes, is amended to read:
  639         194.034 Hearing procedures; rules.—
  640         (1)
  641         (j) An assessment may not be contested unless a return as
  642  required by s. 193.052 was timely filed. Before contesting the
  643  assessment, a petitioner may request a hearing to contest
  644  whether the return was timely filed. For purposes of this
  645  paragraph, the term “timely filed” means filed by the deadline
  646  established in s. 193.062 or before the expiration of any
  647  extension granted under s. 193.063. If notice is mailed pursuant
  648  to s. 193.073(1)(a), a complete return must be submitted under
  649  s. 193.073(1)(a) for the assessment to be contested.
  650         Section 7. Paragraph (a) of subsection (9) of section
  651  196.011, Florida Statutes, is amended to read:
  652         196.011 Annual application required for exemption.—
  653         (9)(a) A county may, at the request of the property
  654  appraiser and by a majority vote of its governing body, waive
  655  the requirement that an annual application or statement be made
  656  for exemption of property within the county after an initial
  657  application is made and the exemption granted. The waiver under
  658  this subsection of the annual application or statement
  659  requirement applies to all exemptions under this chapter except
  660  the exemption under s. 196.1995. Notwithstanding such waiver,
  661  refiling of an application or statement is shall be required
  662  when any property granted an exemption is sold or otherwise
  663  disposed of, when the ownership changes in any manner, when the
  664  applicant for homestead exemption ceases to use the property as
  665  his or her homestead, or when the status of the owner changes so
  666  as to change the exempt status of the property. In its
  667  deliberations on whether to waive the annual application or
  668  statement requirement, the governing body shall consider the
  669  possibility of fraudulent exemption claims which may occur due
  670  to the waiver of the annual application requirement. The owner
  671  of any property granted an exemption who is not required to file
  672  an annual application or statement shall notify the property
  673  appraiser promptly whenever the use of the property or the
  674  status or condition of the owner changes so as to change the
  675  exempt status of the property. If any property owner fails to so
  676  notify the property appraiser and the property appraiser
  677  determines that for any year within the prior 10 years the owner
  678  was not entitled to receive such exemption, the owner of the
  679  property is subject to the taxes exempted as a result of such
  680  failure plus 15 percent interest per annum and a penalty of 50
  681  percent of the taxes exempted. If such exemption is granted as a
  682  result of an error by the property appraiser, including, but not
  683  limited to, a clerical mistake or omission, the property owner
  684  is not required to pay the unpaid taxes, penalties, or interest.
  685  Except for homestead exemptions controlled by s. 196.161, the
  686  property appraiser making such determination shall record in the
  687  public records of the county a notice of tax lien against any
  688  property owned by that person or entity in the county, and such
  689  property must be identified in the notice of tax lien. Such
  690  property is subject to the payment of all taxes and penalties.
  691  Such lien when filed shall attach to any property, identified in
  692  the notice of tax lien, owned by the person who illegally or
  693  improperly received the exemption. If such person no longer owns
  694  property in that county but owns property in some other county
  695  or counties in this the state, the property appraiser must shall
  696  record a notice of tax lien in such other county or counties,
  697  identifying the property owned by such person or entity in such
  698  county or counties, and it shall become a lien against such
  699  property in such county or counties.
  700         Section 8. Subsection (3) is added to section 196.041,
  701  Florida Statutes, to read:
  702         196.041 Extent of homestead exemptions.—
  703         (3) A household as defined in s. 196.075(1)(a) which meets
  704  the income requirements set forth in s. 196.075(3) and which
  705  otherwise qualifies for the homestead tax exemption provided in
  706  s. 196.031 is entitled to such exemption, and the entire
  707  property shall be assessed as provided in s. 193.155, regardless
  708  of whether the property or a portion of the property is rented
  709  if the owner of the property or another person legally or
  710  naturally dependent on the owner of the property maintains a
  711  permanent residence on the property. As used in this subsection,
  712  the term “rented” includes leasing a discrete portion of the
  713  property to which the lessee has exclusive access or allowing
  714  the lessee to share portions of the home or the entire home with
  715  the household receiving the homestead exemption.
  716         Section 9. Subsection (2) of section 196.061, Florida
  717  Statutes, is amended to read:
  718         196.061 Rental of homestead to constitute abandonment.—
  719         (2) This section does not apply to the following persons:
  720         (a) A member of the Armed Forces of the United States whose
  721  service is the result of a mandatory obligation imposed by the
  722  federal Selective Service Act or who volunteers for service as a
  723  member of the Armed Forces of the United States. Moreover, valid
  724  military orders transferring such member are sufficient to
  725  maintain permanent residence for the purpose of s. 196.015 for
  726  the member and his or her spouse.
  727         (b)A person whose household income is below the income
  728  limits set forth in s. 196.075(3) and who meets the requirements
  729  of s. 196.041(3).
  730         Section 10. This act shall take effect July 1, 2024.