2013 Summer Newsletter

dential real property. Specifically, the provision applies to installations made on or after January 1, 2013. The bill will take effect on July 1, 2013, and applies to assessments beginning January 1, 2014.

SB 342 relating to Rental of Homestead Property (by Sen. Thrasher)

The bill amends s. 196.061, Florida Statutes, to allow the rental of homestead property for up to 30 days per calendar year without the property being considered abandoned or affecting the homestead status of the property. If the property is rented for more than 30 days for two consecutive years, the property is considered abandoned as a homestead. It provides an effective date of July 1, 2013.

CS/SB 354 relating to Ad Valorem Tax Exemptions (by Sen. Thrasher)

The bill substantially amends section 196.199, Florida Statutes, to revise the definition of “property of the United States” for the purposes of an exemption from ad valorem taxation. The exemption applies if the leasehold interest and improvements are acquired or constructed and used to provide housing pursuant to the MHPI. Any leasehold interest or improvement is to be construed as owned by the United States without the necessity of an exemption application being filed or approved by the prop- erty appraiser. The bill provides that the changes made by the bill do not apply to a transient public lodging establish- ment as that term is defined in s. 509.013, F.S. Also, exemption applies only to those residential units occupied by active duty military personnel or their dependents. The exemption equals those units used by active duty military or their dependents divided by the total residential units on the property. This bill applies retroactively to January 1, 2007.

“If the property is rented for more than 30 days for two consecutive years, the property is considered abandoned as a homestead.” - SB 342

CS/CS/SB 556 relating to Clerks of the Court (by Sen. Ring)

If the petitioner (VAB) requests a copy of the property record card on the petition, the property ap- praiser must provide the copy, not the clerk of the Value Adjustment Board. The property appraiser is exempt from this requirement if the property appraiser makes property record cards available online.

HB 903 related to Adverse Possession (by Rep. Daniel Davis)

This bill adds a number of requirements related to adverse possession without color of title.

 Changes the term “occupant” to “possessor”.

 Possessor must pay all outstanding taxes and liens levied against the property by the state, county, and municipality within 1 year after entering into possession.  Changed the time period for filing a return with the property appraiser by the adverse posses- sor from within 1 year after possession to within 30 days after the payment of all outstanding taxes and liens by the adverse possessor.  The adverse possession form will be changed to include dates of payments by the possessor of all outstanding taxes and liens.

 A person occupying or attempting to occupy a residential structure by claim of adverse posses-

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Summer 2013 Newsletter of the FCIAAO