FL S1112

Authorizes any person to report suspected homestead exemption violations to a local property appraiser's office if they believe an exemption was improperly granted.

Requires tax collectors to pay reporters up to 20 percent of recovered back taxes, interest, and penalties, not to exceed $500, funded from penalties collected.

Limits rewards to one person per verified violation; if multiple reports are filed for the same property, the earliest report using the appropriate method receives the reward.

Requires condominium and cooperative associations to provide annual lists of rented units to the property appraiser's office by January 31 each year.

Directs the Department of Revenue to create a standardized reporting form available on its website and through property appraisers, with submissions to be timestamped upon receipt.