PTO Bulletin 13-08 Property Tax Oversight I Bulletin: PTO 13-08
To: Property Appraisers, Tax Collectors, Clerks of the Court, Value
Adjustment Board Clerks, Board of County Commissioners,
Taxing Authorities and Interested Parties
From: James McAdams
Date: July 31, 2013
Bulletin: PTO 13-08
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Rental of Homestead
The 2013 Legislature enacted Chapter 2013-64, Laws of Florida, (SB 342) effective
July 1, 2013.
Section 196.061, Florida Statutes, is amended to read (words stricken are deletions; words
underlined are additions):
196.061 Rental of homestead to constitute abandonment.—
ill The rental of all or substantially all of a dwelling previously claimed to be a
homestead for tax purposes shall constitute the abandonment of such dwelling as a
homestead, and the abandonment continues shall continue until the sae# dwelling is
physically occupied by the owner. However,such abandonment of the suek homestead after
January 1 of any year does not affect the homestead exemption for tax purposes for that
particular year unless the property is rented for more than 30 days per calendar year i€-this
for 2 consecutive years.
This section does do not apply to a member of the Armed Forces of the United
States whose service in such f rces is the result of a mandatory obligation imposed by the
federal Selective Service Act or who volunteers for service as a member of the Armed
Forces of the United States. Moreover, valid military orders transferring such member are
sufficient to maintain permanent residences for the purpose of s. 196.015; for the member
and his or her spouse.
The full text of the changes can be accessed at: http://laws.flrules.org/2013/64.
This bulletin is provided by the Department of Revenue for your general information. If you
wish to discuss this matter,you may send your questions to DORPTO @d.or.state.fl.us.