FL H0903

Creates a homestead exemption fraud detection pilot program in Orange, Osceola, and Seminole Counties, requiring property appraisers to audit homestead exemption claims by October 1, 2017.

Authorizes county commissions to contract with third-party examiners to audit homestead exemptions if more than 5 percent of claims are found to be improper, with contractor compensation capped at 25 percent of collected back taxes, penalties, and interest.

Prohibits disallowance of homestead exemptions for owners admitted to long-term care facilities and limits retroactive removal of exemptions to the previous 5 years.

Establishes strict contractor conduct rules including prohibitions on simulating government officials, contacting persons between 9 p.m. and 8 a.m., and publishing names of homestead exemption claimants.

Imposes a 50 percent penalty plus 15 percent annual interest on unpaid taxes from improper homestead exemptions, with unpaid amounts included in next tax notice; exempts clerical errors by property appraisers from penalties and interest.