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FL H0227
Bill
Status
Introduced
10/21/2025
Primary Sponsor
State Affairs Committee
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AI Summary
- Lessees with leasehold interests in bona fide leases of 98 years or more in residential or condominium parcels qualify for homestead exemption, even if the lease terminates upon the lessee's death
- Leases of 50 years or more existing prior to June 19, 1973 continue to qualify for homestead exemption from ad valorem taxes
- Amends Section 196.041, Florida Statutes, to clarify that qualifying leaseholders are deemed to have legal or beneficial and equitable title for homestead exemption purposes only
- The amendment is designated as remedial and clarifying in nature
- Takes effect immediately upon becoming law
Legislative Description
Eligibility of Leasehold Interests for Homestead Exemptions
Last Action
Laid on Table, refer to CS/SB 110
3/9/2026
Committee Referrals
State Affairs1/14/2026
Intergovernmental Affairs Subcommittee12/10/2025
Ways and Means Committee10/28/2025
Full Bill Text
No bill text available