FL H7215

Revises homestead property transfer criteria to exclude certain transfers from triggering reassessment at just value, including transfers between spouses, to surviving spouses, and to dependent family members upon death, and treats leasehold interests qualifying for homestead exemption as equitable interests.

Adds exception for publicly traded companies to avoid reassessment when more than 50 percent ownership changes through public stock exchange transactions, excluding mergers and acquisitions.

Requires property appraisers to consider confirmed cancer clusters when determining assessed values of affected properties, using the latest available information including sales data, with this provision expiring July 1, 2017 unless reenacted.

Authorizes tax collectors to recover electronic tax deed application vendor fees and require use of electronic systems, and allows heavy equipment rental businesses to collect a tangible personal property tax recovery fee capped at the annual tax levied on equipment at each location.

Clarifies that recorded deeds serve as notice of change of ownership to property appraisers and requires the Department of Revenue to create a form allowing property owners to report ownership changes to all county appraisers.