FL S0778

Allows persons to report suspected homestead exemption violations to local property appraisers, with rewards of up to 20 percent of recovered back taxes, interest, and penalties (maximum $500).

Tax collector pays reward from penalties recovered in connection with the reported violation after collecting all back taxes, interest, and penalties.

Only one person receives a reward per verified violation; if multiple people report the same violation, the person who reported it earliest receives the reward.

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

Department of Revenue must create a form for reporting violations, available on the department website and through property appraisers, with submitted forms requiring reporter information, property address, and basis for the report; property appraiser must timestamp each form upon receipt.