The Florida Senate

¹196.111  Property appraisers may notify persons entitled to homestead exemption; publication of notice; costs.--

(1)  As soon as practicable after February 5 of each current year, the property appraisers of the several counties may mail to each person to whom homestead exemption was granted for the year immediately preceding and whose application for exemption for the current year has not been filed as of February 1 thereof, a form for application for homestead exemption, together with a notice reading substantially as follows:

Records in this office indicate that you have not filed an application for homestead exemption for the current year.

If you wish to claim such exemption, please fill out the enclosed form and file it with your property appraiser on or before March 1,  (year) .

Failure to do so may constitute a waiver of said exemption for the year  (year) .

 (Property Appraiser) 

_____ County, Florida

(2)  The expenditure of funds for any of the requirements of this section is hereby declared to be for a county purpose; and the board of county commissioners of each county shall, if notices are mailed under subsection (1), appropriate and provide the necessary funds for such purposes.

History.--s. 1, ch. 67-534; ss. 1, 2, ch. 69-55; s. 14, ch. 74-234; s. 1, ch. 77-102; s. 17, ch. 83-204; s. 2, ch. 85-315; s. 17, ch. 99-6; s. 30, ch. 2007-321.

¹Note.--Section 34, ch. 2007-321, provides that "[e]xcept as otherwise expressly provided in this act, this act and section 33 of this act shall take effect [June 21, 2007], sections 13 through 32 of this act shall take effect only upon the effective date of amendments to the State Constitution contained in Senate Joint Resolution 4B or House Joint Resolution 3B revising the homestead tax exemption and providing an exemption from ad valorem taxation for tangible personal property and property used for workforce and affordable rental housing, and sections 13 through 32 of this act shall apply retroactively to the 2008 tax roll if the amendments to the State Constitution contained in Senate Joint Resolution 4B or House Joint Resolution 3B are approved in a special election held on January 29, 2008, or shall apply to the 2009 tax roll if the amendments to the State Constitution contained in Senate Joint Resolution 4B or House Joint Resolution 3B are approved in the general election held in November of 2008." If the contingency occurs, subsection (3), as created by s. 30, ch. 2007-321, will read:

(3)  The notice mailed to any person whose property heretofore was entitled to a homestead assessment limitation in the prior year pursuant to s. 4(c), Art. VII of the State Constitution shall also include the option to file an application to make an irrevocable election to no longer have his or her homestead assessed pursuant to s. 4(c), Art. VII of the State Constitution and to apply for homestead exemption pursuant to s. 6(a), Art. VII of the State Constitution, consistent with the requirements of s. 196.011(6)(b).

Note.--Former s. 192.142.