FL S0856

Allows persons or family units receiving ad valorem tax exemptions or credits in another state to claim Florida homestead exemptions if they demonstrate to the property appraiser they did not apply for the other state's exemption and have relinquished it.

Exempts from this restriction persons who own real estate in Florida and maintain it as the permanent residence of a legally or naturally dependent person.

Requires homestead exemption forms prescribed by the Department of Revenue to include information about ad valorem tax exemptions or credits claimed 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.