FL H0223

Adds exception to "change of ownership" definition for homestead assessment purposes when owner is listed as both grantor and grantee while removing joint tenants with survivorship rights from title.

Prohibits persons or family units receiving ad valorem tax exemptions or credits in another state from claiming Florida homestead exemption unless they demonstrate they did not apply for the other state exemption and no longer receive it.

Specifies that automatic renewal of out-of-state tax exemptions constitutes application for those exemptions under the new restrictions.

Requires homestead exemption forms to include questions about ad valorem tax exemptions or credits claimed in other states where permanent residency is required.

Applies retroactively to out-of-state tax exemptions received after 2009 and discovered by property appraisers after July 1, 2020; takes effect July 1, 2020.