H 795

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  HB 795  2026
1A bill to be entitled
2An act relating to transfer of homestead property by
3inheritance; amending s. 193.155, F.S.; providing that
4transfer of certain property by inheritance is not a
5change in ownership; providing a contingent effective
6date.
7
8    Be It Enacted by the Legislature of the State of Florida:
9
10Section 1.        Paragraph (a) of subsection (3) of section
11193.155, Florida Statutes, is amended to read:
12193.155      Homestead assessments.—Homestead property shall be
13assessed at just value as of January 1, 1994. Property receiving
14the homestead exemption after January 1, 1994, shall be assessed
15at just value as of January 1 of the year in which the property
16receives the exemption unless the provisions of subsection (8)
17apply.
18(3)(a)      Except as provided in this subsection or subsection
19(8), property assessed under this section shall be assessed at
20just value as of January 1 of the year following a change of
21ownership. Thereafter, the annual changes in the assessed value
22of the property are subject to the limitations in subsections
23(1) and (2). For the purpose of this section, a change of
24ownership means any sale, foreclosure, or transfer of legal
25title or beneficial title in equity to any person, except if any
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26    of the following apply:
271.      Subsequent to the change or transfer, the same person
28    is entitled to the homestead exemption as was previously
29    entitled and:
30a.      The transfer of title is to correct an error;
31b.      The transfer is between legal and equitable title or
32    equitable and equitable title and no additional person applies
33    for a homestead exemption on the property;
34c.      The change or transfer is by means of an instrument in
35    which the owner is listed as both grantor and grantee of the
36    real property and one or more other individuals are additionally
37    named as grantee. However, if any individual who is additionally
38    named as a grantee applies for a homestead exemption on the
39    property, the application is considered a change of ownership;
40d.      The change or transfer is by means of an instrument in
41    which the owner entitled to the homestead exemption is listed as
42    both grantor and grantee of the real property and one or more
43    other individuals, all of whom held title as joint tenants with
44    rights of survivorship with the owner, are named only as
45    grantors and are removed from the title; or
46e.      The person is a lessee entitled to the homestead
47    exemption under s. 196.041(1);
482.      Legal or equitable title is changed or transferred
49    between husband and wife, including a change or transfer to a
50    surviving spouse or a transfer due to a dissolution of marriage;
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513.      The transfer occurs by operation of law to the
52    surviving spouse or minor child or children under s. 732.401;
534.      Upon the death of the owner, the transfer is between
54    the owner and another who is a permanent resident and who is
55    legally or naturally dependent upon the owner; or
565.      The transfer occurs with respect to a property where
57    all of the following apply:
58a.      Multiple owners hold title as joint tenants with rights
59    of survivorship;
60b.      One or more owners were entitled to and received the
61    homestead exemption on the property;
62c.      The death of one or more owners occurs; and
63d.      Subsequent to the transfer, the surviving owner or
64    owners previously entitled to and receiving the homestead
65    exemption continue to be entitled to and receive the homestead
66    exemption; or
676.      Upon the death of the owner, the transfer is between
68    the owner and another who makes the property his or her
69    homestead within 1 year.
70Section 2.        This act shall take effect on the effective
71    date of the amendment to the State Constitution proposed by HJR
72    793 or a similar joint resolution having substantially the same
73    specified intent and purpose, if such amendment to the State
74    Constitution is approved at the next general election or at an
75    earlier special election specifically authorized by law for that
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76    purpose.
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