Florida HB 795: Cardiopulmonary Resuscitation in Public Schools

Bill Text

HB 795 2026

CODING: Words stricken are deletions; words underlined are additions.
hb795-00
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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 transfer of homestead property by 2
inheritance; amending s. 193.155, F.S.; providing that 3
transfer of certain property by inheritance is not a 4
change in ownership; providing a contingent effective 5
date. 6
7
Be It Enacted by the Legislature of the State of Florida: 8
9
Section 1. Paragraph (a) of subsection (3) of section 10
193.155, Florida Statutes, is amended to read: 11
193.155 Homestead assessments.—Homestead property shall be 12
assessed at just value as of January 1, 1994. Property receiving 13
the homestead exemption after January 1, 1994, shall be assessed 14
at just value as of January 1 of the year in which the property 15
receives the exemption unless the provisions of subsection (8) 16
apply. 17
(3)(a) Except as provided in this subsection or subsection 18
(8), property assessed under this section shall be assessed at 19
just value as of January 1 of the year following a change of 20
ownership. Thereafter, the annual changes in the assessed value 21
of the property are subject to the limitations in subsections 22
(1) and (2). For the purpose of this section, a change of 23
ownership means any sale, foreclosure, or transfer of legal 24
title or beneficial title in equity to any person, except if any 25

HB 795 2026

CODING: Words stricken are deletions; words underlined are additions.
hb795-00
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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

of the following apply: 26
1. Subsequent to the change or transfer, the same person 27
is entitled to the homestead exemption as was previously 28
entitled and: 29
a. The transfer of title is to correct an error; 30
b. The transfer is between legal and equitable title or 31
equitable and equitable title and no additional person applies 32
for a homestead exemption on the property; 33
c. The change or transfer is by means of an instrument in 34
which the owner is listed as both grantor and grantee of the 35
real property and one or more other individuals are additionally 36
named as grantee. However, if any individual who is additionally 37
named as a grantee applies for a homestead exemption on the 38
property, the application is considered a change of ownership; 39
d. The change or transfer is by means of an instrument in 40
which the owner entitled to the homestead exemption is listed as 41
both grantor and grantee of the real property and one or more 42
other individuals, all of whom held title as joint tenants with 43
rights of survivorship with the owner, are named only as 44
grantors and are removed from the title; or 45
e. The person is a lessee entitled to the homestead 46
exemption under s. 196.041(1); 47
2. Legal or equitable title is changed or transferred 48
between husband and wife, including a change or transfer to a 49
surviving spouse or a transfer due to a dissolution of marriage; 50

HB 795 2026

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hb795-00
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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

3. The transfer occurs by operation of law to the 51
surviving spouse or minor child or children under s. 732.401; 52
4. Upon the death of the owner, the transfer is between 53
the owner and another who is a permanent resident and who is 54
legally or naturally dependent upon the owner; or 55
5. The transfer occurs with respect to a property where 56
all of the following apply: 57
a. Multiple owners hold title as joint tenants with rights 58
of survivorship; 59
b. One or more owners were entitled to and received the 60
homestead exemption on the property; 61
c. The death of one or more owners occurs; and 62
d. Subsequent to the transfer, the surviving owner or 63
owners previously entitled to and receiving the homestead 64
exemption continue to be entitled to and receive the homestead 65
exemption; or 66
6. Upon the death of the owner, the transfer is between 67
the owner and another who makes the property his or her 68
homestead within 1 year. 69
Section 2. This act shall take effect on the effective 70
date of the amendment to the State Constitution proposed by HJR 71
793 or a similar joint resolution having substantially the same 72
specified intent and purpose, if such amendment to the State 73
Constitution is approved at the next general election or at an 74
earlier special election specifically authorized by law for that 75

HB 795 2026

CODING: Words stricken are deletions; words underlined are additions.
hb795-00
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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

purpose. 76