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FL S0378
Bill
AI Summary
- Allows taxpayers who filed a homestead exemption application by March 1 to rescind that application by notifying the property appraiser between August 1 and September 15 of the same taxable year, provided they owned the property on January 1 of the previous year and maintained continuous ownership
- Requires the property appraiser to adjust the tax roll before certification to the tax collector to reflect any rescinded homestead exemption application
- Authorizes the Florida Department of Revenue to adopt emergency rules to administer the homestead rescission provisions, with emergency rules effective for 6 months and renewable while permanent rulemaking is pending
- Expands the property tax exemption for property owned by exempt organizations taking "affirmative steps" to prepare property for use, broadening eligibility from only religious (house of public worship) purposes to charitable, religious, scientific, or literary activities
- Amendments to the homestead exemption rescission provisions first apply to the 2026 tax roll, with an overall effective date of July 1, 2025
Legislative Description
Ad Valorem Taxation
Last Action
Died in Community Affairs
6/16/2025
Full Bill Text
No bill text available