FL H1131

Extends the deadline for property appraisers to appeal value adjustment board decisions from prior to tax roll extension to within 30 days after a decision is rendered if the roll was extended under statute s. 197.323.

Changes erroneous homestead property assessments from "must" to "may" be corrected when the property appraiser improperly grants assessment limitations due to clerical mistakes or omissions, and eliminates the requirement to calculate back taxes in those situations.

Modifies correction procedures for homestead property assessment errors by limiting recalculation to begin in the year a mistake is discovered rather than including all prior years where the mistake occurred.

Adds seven specific purposes for which value adjustment boards must hold hearings, including assessments under s. 193.092, ad valorem tax deferrals, ownership changes, and qualifying improvements.

Takes effect January 1, 2024.