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2016 State Legislative Session Report
Property Tax Related Legislation Enacted Into Law

SB 90 – relating to Renewable Energy Source Devices

Effective July 1, 2017, new laws will limit the assessed value of nonresidential real property attributable to a renewable energy source device to 20% of its assessed value and grant an 80% exemption from tangible personal property tax for renewable energy source devices installed on or after January 1, 2018. Read the full text by clicking the link below.

CS/CS/HB 455 – relating to Tax Exemptions for First Responders

Any homesteaded real property owned by a person who is totally and permanently disabled as a result of an injury or injuries sustained in the line of duty while serving as a first responder in Florida will be exempt from taxation. Certain requirements and restrictions apply. Effective: Upon signing by Governor

HB7105/HB7107 – Increased Homestead Property Tax Exemption

Upon approval by voters in 2018, an additional $25,000 exemption will be available for homesteaded property with an assessed value greater than $100,000. This additional exemption would be applicable starting with the 2019 tax year. Read more by clicking the links below.

CS/SB 190 – relating to Conservation Easements

This bill provides once an original application for an ad valorem tax exemption for property subject to a perpetual conservation easement has been granted, the property owner is not required to file a renewal application until the use of the property no longer complies with the restrictions and requirements of the conservation easement.
Effective Date: July 1, 2016. Laws of Florida Chapter Number 2016 – 110.
Please note: The Broward County Property Appraiser's Office does not currently have any applicable parcels qualifying for this exemption.

HB 193 relating to Solar or Renewable Energy Source Devices/Exemption

This Joint Resolution proposing an amendment to the State Constitution to authorize the Legislature, and by general law, to exempt from ad valorem taxation the assessed value of solar devices or renewable energy source devices subject to tangible personal property tax, to authorize the Legislature, by general law, to prohibit the consideration of the installation of such devices in determining the assessed value of residential and nonresidential real property for the purposes of ad valorem taxation.
Effective Date: Upon approval of the electorate as Amendment 4 on August 30,2016.

HB 195 relating to Special Election

This bill provides for a special election to be held August 30, 2016, pursuant to Section 5 of Article XI of the State Constitution, for the approval or rejection by the electors of this state of amendments to the State Constitution, proposed by joint resolution, relating to an exemption from the tangible personal tax for solar or renewable energy source devices, a limitation on the assessed value of real property used for nonresidential purposes for the installation of such devices.
Effective Date: January 1, 2017, Laws of Florida Chapter Number 2016-118.
Please note: The Broward County Property Appraiser's Office does not value renewable energy source devices as real property improvements.

HB 275 relating to Homestead Tax Exemption/Senior, Low-income, Long-term Residents – 2016

This Joint Resolution proposes amendment to State Constitution to specify the calculation county or municipality may use in determining just value for purposes of homestead tax exemptions for certain persons age 65 or older; provides for retroactive applicability.
Effective Date: Upon approval of the electorate as Amendment 5 on November 8, 2016.

HB 277 relating to County and Municipality Homestead Tax Exemption

This bill provides long-term, low-income senior exemption for homesteads with a just value under $250,000, the $250,000 limitation is measured at the time the property owner first applies and is eligible for the exemption and shall apply retroactively to the 2013 tax roll for any person who received the exemption under s. 196.075(2)(b), F.S., before the effective date of this act.
Effective Date: If approved by the electors at the general election to be held November 8, 2016, Laws of Florida Chapter Number 2016 – 121.

HB 499 relating to Ad Valorem Taxation

This bill revising procedures for the revision of an erroneous or incomplete personal property tax return; requiring the property appraiser to serve notice of intent to record a notice of tax lien under certain circumstances a petitioner owes ad valorem taxes or is owed a refund of overpaid taxes; revising requirements for an entity that may represent a taxpayer before the value adjustment board, etc.
Effective Date: July 1, 2016, Laws of Florida Chapter Number 2016-62.

CS/CS/SB 752 relating to Public Records/Agency Inspector General Personnel

This bill exempts from public disclosure property record information relating to personnel of an agency's office of inspector general or internal audit department. The bill exempts certain personal identifying and location information of the employee, the employee’s spouse and the employee’s child and children. The exemption is subject to the open Government Sunset Review Act (October 2, 2021).
Effective Date: March 30, 2016, Laws of Florida, Chapter 2016 – 164

HB 773 relating to Special Assessments on Agricultural Lands

This bill prohibits counties & municipalities from levying special assessments on certain agricultural lands for fire protection services; provides specified exemptions.
Effective Date: November 1, 2017, Laws of Florida Chapter Number 2016 – 89.

HB 1009 relating to Tax Exemption for Totally and Permanently Disabled First Responders

This Joint Resolution proposes an amendment to the State Constitution to authorize a first responder, who is totally and permanently disabled as a result of an injury sustained in the line of duty, to receive relief from ad valorem taxes assessed on homesteaded property, if authorized by general law.
Effective Date: If approved by the electors at the general election as Amendment 3 to be held November 8, 2016.

HB 7023 relating to Ad Valorem Taxation for Deployed Servicemembers

This bill expands military operations qualifying certain servicemembers who receive a homestead exemption and where deployed during the previous calendar year to receive additional ad valorem tax exemption on their homestead property; provides procedures for granting of exemption.
Effective Date: March 8, 2016, Laws of Florida, Chapter 2016-26.

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Research Florida Statutes (Laws) and the Florida Constitution

Florida Department of Revenue: Tax Law Library

For more info about our office's current legislative concerns, please contact:
General Counsel Mila Schwartzreich: or call 954.357.6934



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