FL S0312

Amends Florida's excise tax on documents to add a new exception for transfers of homestead property between spouses when the only consideration is payment of a mortgage or other lien on the property.

Requires the transfer or conveyance to be recorded within 1 year after the date of marriage to qualify for the tax exemption.

Applies to transfers from one spouse to another, from one spouse to both spouses, or from both spouses to one spouse.

Maintains existing tax exemption for transfers between spouses or former spouses in dissolution of marriage proceedings involving their marital home.

Takes effect July 1, 2018.