Bill > S1324

This bill makes several changes to Florida tax laws, primarily concerning property tax exemptions and the collection of unpaid taxes. It provides a 30-day grace period for owners who improperly received a nonhomestead residential property assessment limitation (a tax break for properties not used as a primary residence) to pay back taxes, penalties, and interest before a tax lien is filed against their property; however, if the improper exemption was due to a clerical error by the property appraiser, no penalties or interest will be charged. The bill also authorizes property appraisers to hire outside services to audit homestead tax exemptions (tax breaks for primary residences) and outlines specific rules for these contractors, including how they can contact individuals and what information they can share, ensuring they do not impersonate government officials or threaten individuals. Furthermore, it clarifies that if unpaid taxes, penalties, and interest related to improperly granted homestead exemptions are not paid within 30 days of notice, a tax lien will be filed and remain until paid, and these amounts will be included in future tax notices. Finally, the bill amends existing law to state that this act and the section regarding homestead exemptions are the exclusive means for seeking money due to another person's failure to comply with tax laws.