FL S1318

Removes the disqualification from Florida's homestead exemption for persons "receiving" certain ad valorem tax exemptions or tax credits in another state, retaining only the disqualification for those actively "claiming" such benefits.

Maintains the prohibition against homestead exemption eligibility for persons claiming ad valorem tax exemptions or tax credits in another state where permanent residency is required as a condition for those exemptions or credits.

Preserves the exception allowing homestead exemption for persons with legal or equitable title to Florida real estate who maintain it as the permanent residence of a legally or naturally dependent person.

Takes effect July 1, 2019.