Florida HB 1545: Homestead Tax Exemptions

Bill Text

HB 1545 2026

CODING: Words stricken are deletions; words underlined are additions.
hb1545-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

A bill to be entitled 1
An act relating to homestead tax exemptions; amending 2
s. 193.155, F.S.; providing that repair and 3
maintenance of specified property is not a change, an 4
addition, or an improvement under certain 5
circumstances; amending ss. 196.011, 196.075, and 6
196.161, F.S.; revising the interest rate and penalty 7
that applies to property owners who unlawfully 8
received a homestead exemption; providing an effective 9
date. 10
11
Be It Enacted by the Legislature of the State of Florida: 12
13
Section 1. Paragraph (a) of subsection (4) of section 14
193.155, Florida Statutes, is amended to read: 15
193.155 Homestead assessments.—Homestead property shall be 16
assessed at just value as of January 1, 1994. Property receiving 17
the homestead exemption after January 1, 1994, shall be assessed 18
at just value as of January 1 of the year in which the property 19
receives the exemption unless the provisions of subsection (8) 20
apply. 21
(4)(a) Except as provided in paragraph (b) and s. 193.624, 22
changes, additions, or improvements to homestead property shall 23
be assessed at just value as of the first January 1 after the 24
changes, additions, or improvements are substantially completed. 25

HB 1545 2026

CODING: Words stricken are deletions; words underlined are additions.
hb1545-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

Maintenance or repair of the homestead property, including roof 26
or window replacement, may not be considered to be a change, an 27
addition, or an improvement under this subsection. 28
Section 2. Paragraph (a) of subsection (10) of section 29
196.011, Florida Statutes, is amended to read: 30
196.011 Annual application required for exemption.— 31
(10)(a) A county may, at the request of the property 32
appraiser and by a majority vote of its governing body, waive 33
the requirement that an annual application or statement be made 34
for exemption of property within the county after an initial 35
application is made and the exemption granted. The waiver under 36
this subsection of the annual application or statement 37
requirement applies to all exemptions under this chapter except 38
the exemption under s. 196.1995. Notwithstanding such waiver, 39
refiling of an application or statement shall be required when 40
any property granted an exemption is sold or otherwise disposed 41
of, when the ownership changes in any manner, when the applicant 42
for homestead exemption ceases to use the property as his or her 43
homestead, or when the status of the owner changes so as to 44
change the exempt status of the property. In its deliberations 45
on whether to waive the annual application or statement 46
requirement, the governing body shall consider the possibility 47
of fraudulent exemption claims which may occur due to the waiver 48
of the annual application requirement. The owner of any property 49
granted an exemption who is not required to file an annual 50

HB 1545 2026

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hb1545-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

application or statement shall notify the property appraiser 51
promptly whenever the use of the property or the status or 52
condition of the owner changes so as to change the exempt status 53
of the property. If any property owner fails to so notify the 54
property appraiser and the property appraiser determines that 55
for any year within the prior 10 years the owner was not 56
entitled to receive such exemption, the owner of the property is 57
subject to the taxes exempted as a result of such failure plus 58
payment of interest at the rate set forth in s. 213.235 of the 59
unpaid taxes for each year, and a penalty of three times the 60
interest rate set forth in s. 213.235, not to exceed 50 percent 61
of the unpaid taxes for each year 15 percent interest per annum 62
and a penalty of 50 percent of the taxes exempted. Except for 63
homestead exemptions controlled by s. 196.161, the property 64
appraiser making such determination shall record in the public 65
records of the county a notice of tax lien against any property 66
owned by that person or entity in the county, and such property 67
must be identified in the notice of tax lien. Except as provided 68
in paragraph (b), such property is subject to the payment of all 69
taxes and penalties. Such lien when filed shall attach to any 70
property, identified in the notice of tax lien, owned by the 71
person who illegally or improperly received the exemption. If 72
such person no longer owns property in that county but owns 73
property in some other county or counties in the state, the 74
property appraiser shall record a notice of tax lien in such 75

HB 1545 2026

CODING: Words stricken are deletions; words underli