FL H0279

Amends Florida Statutes section 196.061 to revise when rental of homestead property constitutes abandonment for tax exemption purposes.

Allows homestead exemption to continue in the year abandonment occurs if the property is rented for 30 days or fewer per calendar year.

Exempts members of the Armed Forces of the United States from homestead abandonment rules when transferred by military orders, allowing them to maintain permanent residence for tax purposes for themselves and their spouse.

Takes effect July 1, 2013.