FL H1519

Amends the definition of "change of ownership" for homestead assessment purposes to add exceptions for transfers involving joint tenants with rights of survivorship and removal of co-owners from title.

Prohibits persons or family units receiving ad valorem tax exemptions or tax credits in another state (where permanent residency is required) from claiming Florida's homestead exemption unless they demonstrate they did not apply for the out-of-state benefit and are no longer receiving it.

Requires automatic renewals of tax exemptions or credits in other states to be treated as applications, making them subject to the homestead exemption restriction.

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

Applies retroactively to tax exemptions or credits received after 2009 that are discovered by property appraisers after July 1, 2020; effective July 1, 2021.