Recent Changes in Florida Ad Valorem Tax Statutes

On July 1, 2013, changes in the Florida statutes that affect ad valorem tax took effect.  On July 31, 2013, the Florida Department of Revenue issued PTO 13-03, which explained these changes.  Some of the relevant changes include:

1) § 192.047(1), Florida Statutes: For purposes of ad valorem tax administration in Florida, a commercial delivery service postmark for the mailing of an application for exemption, an application for special assessment classification, or a return, is also considered the filing date.  Previously, just a U.S. Postal Service postmark was considered the filing date.

2) § 196.031(1)(a), Florida Statutes: Titleholders of homestead property are no longer required to reside on that property to qualify for a homestead exemption.


Please contact me at 954-944-3929 or nrumbak@rumbaklaw.com if you want to further discuss these issues.

*This document contains legal information, but does not contain legal advice.

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