FL H1279

Amends section 193.092, Florida Statutes, to provide exemptions from retroactive assessment and collection of back ad valorem taxes on certain property.

Exempts buildings, structures, or other improvements to land from back tax assessment if the owner complied with all necessary permitting requirements when the improvement was completed.

Exempts real property from back tax assessment if the owner voluntarily discloses the property's existence to the property appraiser before January 1 of the year the property is first assessed using a form provided by the appraiser.

Maintains existing 3-year lookback period for assessing back taxes and existing protections for bona fide purchasers without knowledge of escaped taxation.

Takes effect July 1, 2010.