August 09, 2020
Print This PagePrint This Page

  *
Session:
Bill #:
Session:
Chamber: View Search Tips
Search Term:
Year: View Search Tips
Search Term:
Senate Bill 2912

Senate Bill sb2912

CODING: Words stricken are deletions; words underlined are additions.
    Florida Senate - 2004                                  SB 2912

    By Senator Campbell





    32-686A-04                                         See HB 1501

  1                      A bill to be entitled

  2         An act relating to homestead exemptions;

  3         creating s. 196.0752, F.S.; authorizing

  4         counties and municipalities to provide by

  5         ordinance an additional homestead exemption of

  6         up to $25,000 to persons who have certain

  7         elderly parents living with them instead of in

  8         certain facilities for the elderly; providing

  9         ordinance requirements; requiring the

10         Department of Revenue to adopt certain rules;

11         requiring the ordinance to be provided to the

12         property appraiser; requiring notification of

13         the property appraiser if the ordinance is

14         repealed; providing criteria and requirements

15         for receiving the exemption; providing for tax

16         liens against property of persons receiving the

17         exemption without entitlement; providing a

18         contingent effective date.

19  

20  Be It Enacted by the Legislature of the State of Florida:

21  

22         Section 1.  Section 196.0752, Florida Statutes, is

23  created to read:

24         196.0752  Additional homestead exemption for persons

25  whose parents aged 65 or older live with them instead of being

26  placed in a facility for the elderly.--

27         (1)  In accordance with s. 6(g), Art. VII of the State

28  Constitution, the board of county commissioners of any county

29  or the governing authority of any municipality may adopt an

30  ordinance to allow an additional homestead exemption of up to

31  $25,000 for any person who has the legal or equitable title to

                                  1

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2004                                  SB 2912
    32-686A-04                                         See HB 1501




 1  real estate and maintains thereon the permanent residence of

 2  the owner and who has at least one parent who is age 65 or

 3  older living in such residence with such person instead of

 4  being placed in a nursing home, assisted living facility, or

 5  other facility for the elderly.

 6         (2)  An ordinance granting additional homestead

 7  exemption as authorized by this section must meet the

 8  following requirements:

 9         (a)  It must be adopted under the procedures for

10  adoption of a nonemergency ordinance specified in chapter 125

11  by a board of county commissioners, or chapter 166 by a

12  municipal governing authority.

13         (b)  It must specify that the exemption applies only to

14  taxes levied by the unit of government granting the exemption.

15  Unless otherwise specified by the county or municipality, this

16  exemption will apply to all tax levies of the county or

17  municipality granting the exemption, including dependent

18  special districts and municipal service taxing units.

19         (c)  It must specify the amount of the exemption, which

20  may not exceed $25,000. If the county or municipality

21  specifies a different exemption amount for dependent special

22  districts or municipal service taxing units, the exemption

23  amount must be uniform in all dependent special districts or

24  municipal service taxing units within the county or

25  municipality.

26         (d)  It must require that a taxpayer claiming the

27  exemption annually submit to the property appraiser, not later

28  than March 1, a sworn statement that the person has the legal

29  or equitable title to real estate and maintains thereon the

30  permanent residence of the owner and that at least one parent

31  of such person is age 65 or older and lives in such residence

                                  2

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2004                                  SB 2912
    32-686A-04                                         See HB 1501




 1  with such person instead of being placed in a nursing home,

 2  assisted living facility, or other facility for the elderly,

 3  on a form prescribed by the Department of Revenue. The

 4  ordinance must also specify the appropriate documentation or

 5  method of proof that the person's parent is at least 65 years

 6  of age and is living in the person's residence instead of

 7  being placed in a nursing home, assisted living facility, or

 8  other facility for the elderly.

 9         (3)  The department must require by rule that the

10  filing of the statement be supported by copies of any

11  appropriate documentation or method of proof required by the

12  ordinance and be submitted for inspection by the property

13  appraiser. The taxpayer's sworn statement shall attest to the

14  accuracy of the documents and grant permission to allow review

15  of the documents if requested by the property appraiser.

16  Submission of supporting documentation is required for the

17  renewal of an exemption under this section. Once the documents

18  have been inspected by the property appraiser, they shall be

19  returned to the taxpayer or otherwise destroyed. All reviews

20  conducted in accordance with this section shall be completed

21  on or before June 1. The property appraiser may not grant or

22  renew the exemption if the required documentation requested is

23  not provided.

24         (4)  The board of county commissioners or municipal

25  governing authority must deliver a copy of any ordinance

26  adopted under this section to the property appraiser no later

27  than December 1 of the year prior to the year the exemption

28  will take effect. If the ordinance is repealed, the board of

29  county commissioners or municipal governing authority shall

30  notify the property appraiser no later than December 1 of the

31  year prior to the year the exemption expires.

                                  3

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2004                                  SB 2912
    32-686A-04                                         See HB 1501




 1         (5)  Those persons entitled to the homestead exemption

 2  in s. 196.031 may apply for and receive an additional

 3  homestead exemption as provided in this section. Receipt of

 4  the additional homestead exemption provided for in this

 5  section shall be subject to the provisions of ss. 196.131 and

 6  196.161, if applicable.

 7         (6)  If title is held jointly with right of

 8  survivorship, the person residing on the property and

 9  otherwise qualifying may receive the entire amount of the

10  additional homestead exemption.

11         (7)  If the property appraiser determines that for any

12  year within the immediately previous 10 years a person who was

13  not entitled to the additional homestead exemption under this

14  section was granted such an exemption, the property appraiser

15  shall serve upon the owner a notice of intent to record in the

16  public records of the county a notice of tax lien against any

17  property owned by that person in the county, and that property

18  must be identified in the notice of tax lien. Any property

19  that is owned by the taxpayer and is situated in this state is

20  subject to the taxes exempted by the improper homestead

21  exemption, plus a penalty of 50 percent of the unpaid taxes

22  for each year and interest at a rate of 15 percent per annum.

23  However, if such an exemption is improperly granted as a

24  result of a clerical mistake or omission by the property

25  appraiser, the person who improperly received the exemption

26  may not be assessed a penalty and interest. Before any such

27  lien may be filed, the owner must be given 30 days within

28  which to pay the taxes, penalties, and interest. Such a lien

29  is subject to the procedures and provisions set forth in s.

30  196.161(3).

31  

                                  4

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2004                                  SB 2912
    32-686A-04                                         See HB 1501




 1         Section 2.  This act shall take effect January 1, 2005,

 2  if HJR 763 or similar legislation proposing to amend the State

 3  Constitution to authorize or remove impediment to enactment by

 4  the Legislature of the provisions of this act is adopted in

 5  the same legislative session or an extension thereof and is

 6  approved by the electors of this state at the election

 7  specified in HJR 763 or such other legislation.

 8  

 9  

10  

11  

12  

13  

14  

15  

16  

17  

18  

19  

20  

21  

22  

23  

24  

25  

26  

27  

28  

29  

30  

31  

                                  5

CODING: Words stricken are deletions; words underlined are additions.

Site Map
Session:   Bills ·   Calendars ·   Bound Journals ·   Citator ·   Search ·   Appropriations ·   Redistricting ·   Bill Information Reports
Committee Publications
Historical Information
Statutes:   Introduction ·   View Statutes ·   Search Statutes
Flsenate.gov
Disclaimer: The information on this system is unverified. The journals or printed bills of the respective chambers should be consulted for official purposes.    Copyright © 2000-2020 State of Florida.     Privacy Statement     Contact Us     Get Acrobat Reader