FL S0514

Allows persons or family units receiving ad valorem tax exemptions or tax credits in another state to obtain Florida's homestead exemption if they demonstrate to the property appraiser they did not apply for the other state's exemption and will no longer receive it.

Defines automatic renewal of an out-of-state tax exemption as constituting application if it follows an initial application by the taxpayer.

Excludes from this requirement persons or family units maintaining Florida real estate as the permanent residence of a legally or naturally dependent person.

Authorizes homestead exemption forms prescribed by the Department of Revenue to request information about ad valorem tax exemptions or tax credits in other states requiring permanent residency.

Applies retroactively to ad valorem tax exemptions or tax credits in other states for which benefits were received after 2009 and discovered by a property appraiser after July 1, 2020; takes effect July 1, 2020.