Florida Senate - 2025                                     SB 882
       
       
        
       By Senator Berman
       
       
       
       
       
       26-01360-25                                            2025882__
    1                        A bill to be entitled                      
    2         An act relating to taxes on homestead property;
    3         amending s. 197.252, F.S.; authorizing certain persons
    4         to apply to defer payment of certain taxes on
    5         homestead property up to a specified assessed just
    6         value; amending s. 197.432, F.S.; revising the maximum
    7         amount of the tax certificate representing delinquent
    8         taxes on certain property which may not be sold at
    9         public auction or by electronic sale; providing an
   10         effective date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Subsection (1) of section 197.252, Florida
   15  Statutes, is amended to read:
   16         197.252 Homestead tax deferral.—
   17         (1) Any person who is entitled to claim homestead tax
   18  exemption under s. 196.031(1) may apply to defer payment of a
   19  portion of the combined total of the ad valorem taxes, non-ad
   20  valorem assessments, and interest accumulated on a tax
   21  certificate on homestead property up to an assessed just value
   22  of $1 million. Any applicant who is entitled to receive the
   23  homestead tax exemption but has waived it for any reason must
   24  shall furnish a certificate of eligibility to receive the
   25  exemption. Such certificate must shall be prepared by the county
   26  property appraiser upon request of the taxpayer.
   27         Section 2. Subsection (4) of section 197.432, Florida
   28  Statutes, is amended to read:
   29         197.432 Sale of tax certificates for unpaid taxes.—
   30         (4) A tax certificate representing less than $500 $250 in
   31  delinquent taxes on property that has been granted a homestead
   32  exemption for the year in which the delinquent taxes were
   33  assessed may not be sold at public auction or by electronic sale
   34  as provided in subsection (1) but must be issued by the tax
   35  collector to the county at the maximum rate of interest allowed.
   36  Section 197.4725 or s. 197.502(3) may not be invoked if the
   37  homestead exemption is granted to the person who received the
   38  homestead exemption for the year in which the tax certificate
   39  was issued unless any such tax certificates and accrued interest
   40  represent an amount of $500 $250 or more.
   41         Section 3. This act shall take effect July 1, 2025.