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.
   20  Be It Enacted by the Legislature of the State of Florida:
   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.