FL H1037

Amends Florida Statutes section 196.183 to allow property owners who have not filed personal property tax returns to qualify for tangible personal property tax exemptions

Property previously assessed by the property appraiser without a filed return may qualify for exemption at the property appraiser's discretion

Eliminates the requirement for property owners to file an initial return in order to obtain the exemption under specified conditions

Effective date is July 1, 2021