SB 1830 Summary

• Allows commercial mail delivery service postmarks to count as filing dates for ad valorem tax applications and permits electronic transmission of certain tax documents with recipient consent and verification requirements.

• Authorizes counties to waive annual application requirements for homestead property tax reductions for parents or grandparents' living quarters and establishes penalties for improperly granted reductions including 50 percent penalty and 15 percent annual interest.

• Extends the appeal period from 15 days to 60 days for homestead assessment limitation transfers and clarifies that lessees entitled to homestead exemption do not trigger a change of ownership reassessment.

• Exempts aquacultural crops from taxation until marketable, adds algaculture to agricultural land classification, and removes the state residency requirement for veteran homestead tax discounts.

• Removes limited partnerships with 501(c)(3) general partners from the affordable housing property tax exemption (retroactive to 2013 tax roll) and excludes school district taxes from Martin County revenue calculations in the St. Lucie County property transfer.