FL S1256

Allows seniors age 65 and older to submit a homestead exemption claim only once instead of annually, if they meet income requirements under an ordinance granted by their county.

Removes the requirement that taxpayers submit supporting documentation annually for exemption renewal; documentation is only required initially and upon appraiser request.

Requires property appraisers to notify taxpayers annually of the adjusted income limitation and allows taxpayers until May 1 to notify the appraiser if their household income exceeds the limit.

Authorizes property appraisers to conduct random audits of sworn income statements and requires audits to be completed by June 1 of each year.

Takes effect July 1, 2021.