H 1545

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    HB 1545  2026
1A bill to be entitled
2An act relating to homestead tax exemptions; amending
3s. 193.155, F.S.; providing that repair and
4maintenance of specified property is not a change, an
5addition, or an improvement under certain
6circumstances; amending ss. 196.011, 196.075, and
7196.161, F.S.; revising the interest rate and penalty
8that applies to property owners who unlawfully
9received a homestead exemption; providing an effective
10date.
11
12Be It Enacted by the Legislature of the State of Florida:
13
14Section 1.       Paragraph (a) of subsection (4) of section
15193.155, Florida Statutes, is amended to read:
16193.155     Homestead assessments.—Homestead property shall be
17assessed at just value as of January 1, 1994. Property receiving
18the homestead exemption after January 1, 1994, shall be assessed
19at just value as of January 1 of the year in which the property
20receives the exemption unless the provisions of subsection (8)
21apply.
22(4)(a)      Except as provided in paragraph (b) and s. 193.624,
23changes, additions, or improvements to homestead property shall
24be assessed at just value as of the first January 1 after the
25changes, additions, or improvements are substantially completed.
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26    Maintenance or repair of the homestead property, including roof
27    or window replacement, may not be considered to be a change, an
28    addition, or an improvement under this subsection.
29Section 2.       Paragraph (a) of subsection (10) of section
30    196.011, Florida Statutes, is amended to read:
31196.011     Annual application required for exemption.—
32(10)(a)     A county may, at the request of the property
33    appraiser and by a majority vote of its governing body, waive
34    the requirement that an annual application or statement be made
35    for exemption of property within the county after an initial
36    application is made and the exemption granted. The waiver under
37    this subsection of the annual application or statement
38    requirement applies to all exemptions under this chapter except
39    the exemption under s. 196.1995. Notwithstanding such waiver,
40    refiling of an application or statement shall be required when
41    any property granted an exemption is sold or otherwise disposed
42    of, when the ownership changes in any manner, when the applicant
43    for homestead exemption ceases to use the property as his or her
44    homestead, or when the status of the owner changes so as to
45    change the exempt status of the property. In its deliberations
46    on whether to waive the annual application or statement
47    requirement, the governing body shall consider the possibility
48    of fraudulent exemption claims which may occur due to the waiver
49    of the annual application requirement. The owner of any property
50    granted an exemption who is not required to file an annual
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51    application or statement shall notify the property appraiser
52    promptly whenever the use of the property or the status or
53    condition of the owner changes so as to change the exempt status
54    of the property. If any property owner fails to so notify the
55    property appraiser and the property appraiser determines that
56    for any year within the prior 10 years the owner was not
57    entitled to receive such exemption, the owner of the property is
58    subject to the taxes exempted as a result of such failure plus
59    payment of interest at the rate set forth in s. 213.235 of the
60    unpaid taxes for each year, and a penalty of three times the
61    interest rate set forth in s. 213.235, not to exceed 50 percent
62    of the unpaid taxes for each year 15 percent interest per annum
63    and a penalty of 50 percent of the taxes exempted. Except for
64    homestead exemptions controlled by s. 196.161, the property
65    appraiser making such determination shall record in the public
66    records of the county a notice of tax lien against any property
67    owned by that person or entity in the county, and such property
68    must be identified in the notice of tax lien. Except as provided
69    in paragraph (b), such property is subject to the payment of all
70    taxes and penalties. Such lien when filed shall attach to any
71    property, identified in the notice of tax lien, owned by the
72    person who illegally or improperly received the exemption. If
73    such person no longer owns property in that county but owns
74    property in some other county or counties in the state, the
75    property appraiser shall record a notice of tax lien in such
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76     other county or counties, identifying the property owned by such
77     person or entity in such county or counties, and it shall become
78     a lien against such property in such county or counties. Before
79     a lien may be filed, the person or entity so notified must be
80     given 30 days to pay the taxes.
81Section 3.       Subsection (9) of section 196.075, Florida
82     Statutes, is amended to read:
83196.075      Additional homestead exemption for persons 65 and
84     older.—
85(9)(a)      If the property appraiser determines that for any
86     year within the immediately previous 10 years a person who was
87     not entitled to the additional homestead exemption under this
88     section was granted such an exemption, the property appraiser
89     shall serve upon the owner a notice of intent to record in the
90     public records of the county a notice of tax lien against any
91     property owned by that person in the county, and that property
92     must be identified in the notice of tax lien. Any property that
93     is owned by the taxpayer and is situated in this state is
94     subject to the taxes exempted by the improper homestead
95     exemption, plus payment of interest at the rate set forth in s.
96     213.235 of the unpaid taxes for each year, and a penalty of
97     three times the interest rate set forth in s. 213.235, not to
98     exceed 50 percent of the unpaid taxes for each year and interest
99     at a rate of 15 percent per annum. Before any such lien may be
100    filed, the owner must be given 30 days within which to pay the
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101    taxes, penalties, and interest. Such a lien is subject to the
102    procedures and provisions set forth in s. 196.161(3).
103Section 4.       Paragraph (a) of subsection (1) of section
104    196.161, Florida Statutes, is amended to read:
105196.161      Homestead exemptions; lien imposed on property of
106    person claiming exemption although not a permanent resident.—
107(1)(a)      When the estate of any person is being probated or
108    administered in another state under an allegation that such
109    person was a resident of that state and the estate of such
110    person contains real property situate in this state upon which
111    homestead exemption has been allowed pursuant to s. 196.031 for
112    any year or years within 10 years immediately prior to the death
113    of the deceased, then within 3 years after the death of such
114    person the property appraiser of the county where the real
115    property is located shall, upon knowledge of such fact, record a
116    notice of tax lien against the property among the public records
117    of that county, and the property shall be subject to the payment
118    of all taxes exempt thereunder, plus payment of interest at the
119    rate set forth in s. 213.235 of the unpaid taxes for each year,
120    and a penalty of three times the interest rate set forth in s.
121    213.235, not to exceed 50 percent of the unpaid taxes for each
122    year, plus 15 percent interest per year, unless the circuit
123    court having jurisdiction over the ancillary administration in
124    this state determines that the decedent was a permanent resident
125    of this state during the year or years an exemption was allowed,
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126    whereupon the lien shall not be filed or, if filed, shall be
127    canceled of record by the property appraiser of the county where
128    the real estate is located.
129Section 5.       This act shall take effect July 1, 2026.
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