FL H1545

Maintenance or repair of homestead property, including roof or window replacement, will not be considered a change, addition, or improvement that triggers reassessment at just value

Property owners who unlawfully receive homestead exemptions face revised penalties: interest at the rate set in s. 213.235 per year plus a penalty of three times that interest rate, capped at 50% of unpaid taxes per year

Replaces the previous fixed penalty structure of 15% interest per annum plus 50% of taxes exempted with the new variable rate tied to s. 213.235

Changes apply to multiple homestead exemption statutes including those for persons 65 and older and non-permanent residents claiming exemptions

Effective date: July 1, 2026