Florida Senate - 2019 SB 1318 By Senator Albritton 26-01666-19 20191318__ 1 A bill to be entitled 2 An act relating to ad valorem taxation; amending s. 3 196.031, F.S.; deleting a disqualification from the 4 homestead exemption for persons receiving, but not 5 claiming, certain ad valorem tax exemptions or tax 6 credits in another state; providing an effective date. 7 8 Be It Enacted by the Legislature of the State of Florida: 9 10 Section 1. Subsection (5) of section 196.031, Florida 11 Statutes, is amended to read: 12 196.031 Exemption of homesteads.— 13 (5) A person who is
receiving orclaiming the benefit of an 14 ad valorem tax exemption or a tax credit in another state where 15 permanent residency is required as a basis for the granting of 16 that ad valorem tax exemption or tax credit is not entitled to 17 the homestead exemption provided by this section. This 18 subsection does not apply to a person who has the legal or 19 equitable title to real estate in Florida and maintains thereon 20 the permanent residence of another legally or naturally 21 dependent upon the owner. 22 Section 2. This act shall take effect July 1, 2019.