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The Florida Senate

2011 Florida Statutes

SECTION 078
Additional homestead exemption for a first-time Florida homesteader.
F.S. 196.078
1196.078 Additional homestead exemption for a first-time Florida homesteader.
(1) As used in this section, the term “first-time Florida homesteader” means a person who establishes the right to receive the homestead exemption provided in s. 196.031 within 1 year after purchasing the homestead property and who has not owned property in the 3 calendar years prior to such purchase to which the homestead exemption provided in s. 196.031(1)(a) applied.
(2) For purposes of this section, the date on which the deed or other transfer instrument was signed and notarized or otherwise executed shall be considered the date a property was purchased.
(3) Every first-time Florida homesteader is entitled to an additional homestead exemption in an amount equal to 50 percent of the homestead property’s just value on January 1 of the year the homestead is established, for all levies other than school district levies. The additional exemption may not exceed the median just value for homestead property in the county where the property at issue is located in the calendar year immediately preceding January 1 of the year the homestead is established. The additional exemption applies for a period of 5 years or until the year the property is sold, whichever occurs first. The amount of the additional exemption shall be reduced in each subsequent year by an amount equal to 20 percent of the amount of the additional exemption received in the year the homestead was established or by an amount equal to the difference between the just value of the property and the assessed value of the property determined under s. 193.155, whichever is greater. Not more than one exemption provided under this subsection is allowed per homestead property. The additional exemption applies to property purchased on or after January 1, 2011, but is not available in the sixth and subsequent years after the additional exemption is first received.
(4)(a) In 2012, the property appraiser shall require a first-time Florida homesteader claiming an exemption under this section to submit, not later than June 1 on a form prescribed by the Department of Revenue, a sworn statement attesting that the taxpayer, and each other person who holds legal or equitable title to the property, has not owned property in the 3 calendar years prior to such purchase to which the homestead exemption provided by s. 196.031(1)(a) applied.
(b) In 2013 and thereafter, the property appraiser shall require a first-time Florida homesteader claiming an exemption under this section to submit, not later than March 1 on a form prescribed by the Department of Revenue, a sworn statement attesting that the taxpayer, and each other person who holds legal or equitable title to the property, has not owned property in the 3 calendar years prior to such purchase to which the homestead exemption provided by s. 196.031(1)(a) applied.
(c) In order for the exemption provided under this section to be retained upon the addition of another person to the title to the property, the person added must also submit, not later than the subsequent March 1 on a form prescribed by the department, a sworn statement attesting that he or she has not owned property in the 3 calendar years prior to being added to the title to which the homestead exemption provided by s. 196.031(1)(a) applied.
(5) Sections 196.131 and 196.161 apply to the exemption provided in this section.
History.ss. 5, 6, ch. 2011-125.
1Note.

A.  Section 6, ch. 2011-125, created s. 196.078, effective “[i]f House Joint Resolution 381 or Senate Joint Resolution 658, 2011 Regular Session, is approved by a vote of the electors in a special election held concurrent with the presidential preference primary in 2012.” House Joint Resolution 381 passed the Legislature. Section 196.078 was also created by s. 5, ch. 2011-125, effective “[i]f House Joint Resolution 381 or Senate Joint Resolution 658, 2011 Regular Session, is approved by a vote of the electors in the general election held in November 2012.” If House Joint Resolution 381 is approved by a vote of the electors in the general election held in November 2012, s. 196.078 will read:

196.078 Additional homestead exemption for a first-time Florida homesteader.

(1) As used in this section, the term “first-time Florida homesteader” means a person who establishes the right to receive the homestead exemption provided in s. 196.031 within 1 year after purchasing the homestead property and who has not owned property in the 3 calendar years prior to such purchase to which the homestead exemption provided in s. 196.031(1)(a) applied.

(2) For purposes of this section, the date on which the deed or other transfer instrument was signed and notarized or otherwise executed shall be considered the date a property was purchased.

(3) Every first-time Florida homesteader is entitled to an additional homestead exemption in an amount equal to 50 percent of the homestead property’s just value on January 1 of the year the homestead is established, for all levies other than school district levies. The additional exemption may not exceed the median just value for homestead property in the county where the property at issue is located in the calendar year immediately preceding January 1 of the year the homestead is established. The additional exemption applies for a period of 5 years or until the year the property is sold, whichever occurs first. The amount of the additional exemption shall be reduced in each subsequent year by an amount equal to 20 percent of the amount of the additional exemption received in the year the homestead was established or by an amount equal to the difference between the just value of the property and the assessed value of the property determined under s. 193.155, whichever is greater. Not more than one exemption provided under this subsection is allowed per homestead property. The additional exemption applies to property purchased on or after January 1, 2012, but is not available in the sixth and subsequent years after the additional exemption is first received.

(4) The property appraiser shall require a first-time Florida homesteader claiming an exemption under this section to submit, not later than March 1 on a form prescribed by the Department of Revenue, a sworn statement attesting that the taxpayer, and each other person who holds legal or equitable title to the property, has not owned property in the 3 calendar years prior to such purchase to which the homestead exemption provided by s. 196.031(1)(a) applied. In order for the exemption to be retained upon the addition of another person to the title to the property, the person added must also submit, not later than the subsequent March 1 on a form prescribed by the department, a sworn statement attesting that he or she has not owned property in the 3 calendar years prior to being added to the title to which the homestead exemption provided by s. 196.031(1)(a) applied.

(5) Sections 196.131 and 196.161 apply to the exemption provided in this section.

B. Section 7, ch. 2011-125, provides that:

“(1) In anticipation of implementing this act, the executive director of the Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under ss. 120.536(1) and 120.54(4), Florida Statutes, to make necessary changes and preparations so that forms, methods, and data records, electronic or otherwise, are ready and in place if sections 2, 4, and 6 or sections 1, 3, and 5 of this act become law.

“(2) Notwithstanding any other provision of law, such emergency rules shall remain in effect for 18 months after the date of adoption and may be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules.”

C. Section 9, ch. 2011-125, provides that “[t]his act shall take effect upon becoming a law, except that the sections of this act which take effect upon the approval of House Joint Resolution 381 or Senate Joint Resolution 658, 2011 Regular Session, by a vote of the electors in a special election held concurrent with the presidential preference primary in 2012 shall apply retroactively to the 2012 tax roll if the revision of the State Constitution contained in House Joint Resolution 381 or Senate Joint Resolution 658, 2011 Regular Session, is approved by a vote of the electors in a special election held concurrent with the presidential preference primary in 2012; or the sections of this act which take effect upon the approval of House Joint Resolution 381 or Senate Joint Resolution 658, 2011 Regular Session, by a vote of the electors in the general election held in November 2012 shall apply to the 2013 tax roll if the revision of the State Constitution contained in House Joint Resolution 381 or Senate Joint Resolution 658, 2011 Regular Session, is approved by a vote of the electors in the general election held in November 2012.” House Joint Resolution 381 passed the Legislature.