FL H1151

Allows persons or families receiving ad valorem tax exemptions or tax credits in another state to qualify for Florida homestead exemption if they demonstrate to the property appraiser they did not apply for the out-of-state exemption or have relinquished it.

Excludes from this provision persons who hold real estate in Florida to maintain the permanent residence of another legally or naturally dependent upon the owner.

Requires homestead exemption forms prescribed by the Department of Revenue to request taxpayer information about ad valorem tax exemptions or tax credits in other states where permanent residency is required.

Amendments apply to tax years beginning on or after January 1, 2020.

Takes effect July 1, 2019.