Florida Senate - 2009                                     SB 936
       
       
       
       By Senator Dean
       
       
       
       
       3-01239-09                                             2009936__
    1                        A bill to be entitled                      
    2         An act relating to homestead property; amending s.
    3         196.031, F.S.; providing for certain minors to be
    4         deemed permanent residents of homestead property for
    5         certain purposes; amending s. 196.061, F.S.; providing
    6         for nonapplication of certain homestead abandonment
    7         provisions to minors inheriting homestead property;
    8         providing an effective date.
    9         
   10  Be It Enacted by the Legislature of the State of Florida:
   11         
   12         Section 1. Subsection (8) is added to section 196.031,
   13  Florida Statutes, to read:
   14         196.031 Exemption of homesteads.—
   15         (8) In the case of a minor who has inherited homestead
   16  property pursuant to s. 732.4015, the minor shall be deemed to
   17  be a permanent resident of the homestead property until such
   18  time as the minor reaches majority.
   19         Section 2. Section 196.061, Florida Statutes, is amended to
   20  read:
   21         196.061 Rental of homestead to constitute abandonment.—The
   22  rental of an entire dwelling previously claimed to be a
   23  homestead for tax purposes shall constitute the abandonment of
   24  said dwelling as a homestead, and said abandonment shall
   25  continue until such dwelling is physically occupied by the owner
   26  thereof. However, such abandonment of such homestead after
   27  January 1 of any year shall not affect the homestead exemption
   28  for tax purposes for that particular year so long as this
   29  provision is not used for 2 consecutive years. The provisions of
   30  this section shall not apply to:
   31         (1) A member of the Armed Forces of the United States whose
   32  service in such forces is the result of a mandatory obligation
   33  imposed by the federal Selective Service Act or who volunteers
   34  for service as a member of the Armed Forces of the United
   35  States; or
   36         (2) A minor who has inherited homestead property pursuant
   37  to s. 732.4015.
   38         Section 3. This act shall take effect July 1, 2009.