FL H0957

Limits homestead tax deferral eligibility to properties with a just value of $1 million or less, allowing qualifying homeowners to defer payment of ad valorem taxes, non-ad valorem assessments, and interest accumulated on tax certificates

Increases the minimum threshold for tax certificates that can be sold at public auction or electronic sale from $250 to $500 for homestead-exempted properties

Tax certificates below the $500 threshold must be issued by the tax collector to the county at the maximum interest rate allowed, rather than sold publicly

Prevents certain tax collection enforcement provisions (s. 197.4725 and s. 197.502(3)) from being invoked against homestead exemption holders unless tax certificates and accrued interest total $500 or more

Effective date: July 1, 2026