Loading chat...
FL H0087
Bill
Status
Failed
4/30/2021
Primary Sponsor
Alejandro Rizo
Click for details
AI Summary
- Creates s. 193.626, F.S., freezing the assessed value of homestead property for school district levy purposes for persons age 65 or older who have held legal or equitable title and maintained permanent residence on the property for at least 25 years
- Limits eligibility to persons already entitled to and receiving the homestead exemption under s. 196.031; if title is held jointly with right of survivorship, the qualifying resident may receive the full assessment limitation
- Authorizes property appraisers to impose a tax lien for up to 10 prior years if a person was improperly granted the assessment limitation, with a 50% penalty on unpaid taxes per year and 15% annual interest, unless the error was due to a clerical mistake by the property appraiser
- Requires property appraisers to serve a notice of intent to record a tax lien and give the owner 30 days to pay taxes, penalties, and interest before filing the lien
- First applies to the 2023 property tax roll, with the act's effective date contingent on voter approval of a related constitutional amendment (HJR 85) at the November 2022 general election or an earlier special election
Legislative Description
Homestead Assessments
Last Action
Died in Ways & Means Committee
4/30/2021
Committee Referrals
Ways and Means Committee1/15/2021
Full Bill Text
No bill text available