Florida Senate - 2021 SB By Senator Hutson 7-00273-21 2021132__ CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled

An act relating to the rental of homestead property; 2 amending s. 196.061, F.S.; revising criteria under which rental of homestead property is allowed for tax exemption purposes and not considered abandoned; 5 providing an effective date. 6

Be It Enacted by the Legislature of the State of Florida: 8

Section 1. Subsection (1) of

section 196.061, Florida Statutes, is amended to read: 11 196.061 Rental of homestead to constitute abandonment.— 12

(1) The rental of all or substantially all of a dwelling previously claimed to be a homestead for tax purposes constitutes shall constitute the abandonment of such dwelling as a homestead, and the abandonment continues until the dwelling is physically occupied by the owner. However, such abandonment of the homestead after January of any year does not affect the homestead exemption for tax purposes for that particular year unless the property is rented for more than days per calendar year for consecutive years.

The rental of a portion of a dwelling claimed to be a homestead for tax purposes while the dwelling is physically occupied by the owner does not constitute the abandonment of the dwelling as a homestead. 24

Section 2. This act shall take effect July 1, 2021. 25