FL S0182

Authorizes any person to report suspected homestead exemption violations to a local property appraiser's office under Florida Statutes section 196.031.

Requires the tax collector to pay the reporter up to 20 percent of recovered back taxes, interest, and penalties, not to exceed $500, after the property appraiser verifies the violation.

Limits reward payments to one person per verified violation; if multiple people report the same violation, the earliest reporter (by date and time) receives the reward.

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

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