Florida Senate - 2019                        COMMITTEE AMENDMENT
       Bill No. SB 856
       
       
       
       
       
       
                                Ì841894MÎ841894                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/04/2019           .                                
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       The Committee on Finance and Tax (Gruters) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Subsection (5) of section 196.031, Florida
    6  Statutes, is amended to read:
    7         196.031 Exemption of homesteads.—
    8         (5)(a) A person or family unit who is receiving or claiming
    9  the benefit of an ad valorem tax exemption or a tax credit in
   10  another state where permanent residency is required as a basis
   11  for the granting of that ad valorem tax exemption or tax credit
   12  is not entitled to the homestead exemption provided by this
   13  section, unless the person or family unit receiving the tax
   14  exemption or tax credit in another state demonstrates to the
   15  satisfaction of the property appraiser that the person or family
   16  unit did not apply for the exemption or credit and that the
   17  person or family unit has relinquished the exemption or credit
   18  in the other state.
   19         (b) This subsection does not apply to a person who has the
   20  legal or equitable title to real estate in Florida and maintains
   21  thereon the permanent residence of another legally or naturally
   22  dependent upon the owner.
   23         Section 2. Subsection (2) of section 196.121, Florida
   24  Statutes, is amended to read:
   25         196.121 Homestead exemptions; forms.—
   26         (2) The forms shall require the taxpayer to furnish certain
   27  information to the property appraiser for the purpose of
   28  determining that the taxpayer is a permanent resident as defined
   29  in s. 196.012(16). Such information may include, but need not be
   30  limited to, the factors enumerated in s. 196.015 and any ad
   31  valorem tax exemption or tax credit in another state where
   32  permanent residency is required as a basis for the granting of
   33  the ad valorem tax exemption or tax credit described in s.
   34  196.031(5).
   35         Section 3. The amendments to ss. 196.031 and 196.121,
   36  Florida Statutes, made by this act apply to tax years beginning
   37  on or after January 1, 2020.
   38         Section 4. This act shall take effect July 1, 2019.
   39  
   40  ================= T I T L E  A M E N D M E N T ================
   41  And the title is amended as follows:
   42         Delete everything before the enacting clause
   43  and insert:
   44                        A bill to be entitled                      
   45         An act relating to homestead exemptions; amending s.
   46         196.031, F.S.; providing that a person or family unit
   47         receiving or claiming the benefit of certain ad
   48         valorem tax exemptions or tax credits in another state
   49         is entitled to the homestead exemption in this state
   50         if the person or family unit demonstrates certain
   51         conditions to the property appraiser; amending s.
   52         196.121, F.S.; providing that homestead exemption
   53         forms prescribed by the Department of Revenue may
   54         include taxpayer information relating to such ad
   55         valorem tax exemptions or tax credits in another
   56         state; providing applicability; providing an effective
   57         date.