Florida Senate - 2020 SB 284 By Senator Diaz 36-00269-20 2020284__ 1 A bill to be entitled 2 An act relating to homestead assessments; creating s. 3 193.626, F.S.; providing a homestead assessment 4 limitation for school district levy purposes to 5 certain persons age 65 years or older; authorizing 6 persons entitled to and receiving a certain homestead 7 exemption to apply for and receive the limitation; 8 providing that certain other persons may receive the 9 limitation; requiring property appraisers to serve a 10 notice of intent to record a tax lien under certain 11 circumstances; specifying applicable taxes, penalties, 12 and interest if a property was improperly granted the 13 assessment limitation; providing an exception from 14 such penalties and interest; providing that an owner 15 must be given a specified timeframe to pay taxes, 16 penalties, and interest before a lien is filed; 17 providing requirements for such a lien; providing 18 applicability; providing a contingent effective date. 19 20 Be It Enacted by the Legislature of the State of Florida: 21 22 Section 1. Section 193.626, Florida Statutes, is created to 23 read: 24 193.626 Homestead assessment limitation for school district 25 levy purposes for certain persons age 65 years or older.— 26 (1) For purposes of school district levies, the assessed 27 value of real estate used as a homestead by a person age 65 28 years or older who has legal or equitable title to the property 29 and who has held legal or equitable title to the property and 30 maintained permanent residence thereon for at least 25 years 31 shall not increase above the assessed value on the January 1 32 immediately following the date the property owner becomes 33 eligible for treatment under this section. 34 (2) Those persons entitled to and receiving the homestead 35 exemption under s. 196.031 may apply for and receive the 36 assessment limitation provided under this section. 37 (3) If title is held jointly with right of survivorship, 38 the person residing on the property and otherwise qualifying may 39 receive the entire amount of the assessment limitation provided 40 under this section. 41 (4) If a property appraiser determines that, for any year 42 within the immediately preceding 10 years, a person who was not 43 entitled to the assessment limitation under this section was 44 granted such limitation, the property appraiser shall serve upon 45 the owner a notice of intent to record in the public records of 46 the county a notice of tax lien against any property owned by 47 that person in the county, which property must be identified in 48 the notice of tax lien. Any property that is owned by the 49 taxpayer and that is situated in this state is subject to the 50 taxes limited by the improper assessment limitation, plus a 51 penalty of 50 percent of the unpaid taxes for each year and 52 interest at a rate of 15 percent per annum. However, if such 53 assessment limitation is improperly granted as a result of a 54 clerical error or omission by the property appraiser, the person 55 who improperly received the limitation may not be assessed the 56 penalty and interest. Before any such lien is filed, the owner 57 must be given 30 days within which to pay the taxes, penalties, 58 and interest. Such a lien is subject to the procedures and 59 provisions set forth in s. 196.161(3). 60 (5) This section first applies to the 2021 property tax 61 roll. 62 Section 2. This act shall take effect on the effective date 63 of the amendment to the State Constitution proposed by SJR ____ 64 or a joint resolution having substantially the same specific 65 intent and purpose, if such amendment to the State Constitution 66 is approved at the general election held in November 2020 or at 67 an earlier special election specifically authorized by law for 68 that purpose.