Florida legislation · 2026 Regular Session
Florida S110: Homestead Exemptions
Status: Chaptered, June 26, 2026
Revising the circumstances under which a person may be deemed to have legal or beneficial and equitable title to certain property for homestead exemption purposes, etc.
What the bill says
An act relating to homestead exemptions; amending s. 196.041, F.S.; revising the circumstances under which a person may be deemed to have legal or beneficial and equitable title to certain property for homestead exemption purposes; providing construction; providing an effective date.
From the enrolled text, March 18, 2026:
An act relating to homestead exemptions; amending s. 196.041, F.S.; revising the circumstances under which a person may be deemed to have legal or beneficial and equitable title to certain property for homestead exemption purposes; providing construction; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1.âSubsection (1) of section 196.041, Florida Statutes, is amended to read: 196.041âExtent of homestead exemptions.â (1)âVendees in possession of real estate under bona fide contracts to purchase when such instruments, under which they claim title, are recorded in the office of the clerk of the circuit court where said properties lie, and who reside thereon in good faith and make the same their permanent residence; persons residing on real estate by virtue of dower or other estates therein limited in time by deed, will, jointure, or settlement; and lessees owning the leasehold interest in a bona fide lease having an original term of 98 years or more in a residential parcel or in a condominium parcel as defined in chapter 718, even if such lease contains a provision terminating the leasehold interest upon the death of the lessees, or persons holding leases of 50 years or more, existing prior to June 19, 1973, for the purpose of homestead exemptions from ad valorem taxes and no other purpose, …
Sponsors
- Arrington, Kristen (D, SD-025) · primary sponsor
- Gaetz, Don (R, SD-001)
Latest actions
- : Chapter No. 2026-162
- : Approved by Governor
- : Signed by Officers and presented to Governor
- : Ordered enrolled
- : CS passed; YEAS 108, NAYS 0
- : Read 3rd time
- : Added to Third Reading Calendar
- : Read 2nd time
- : 1st Reading (Committee Substitute 1)
- : Bill added to Special Order Calendar (3/9/2026)
Votes
- House: S 110 c1 (March 9, 2026): 108 yea, 0 nay, passed
- Senate: S 110 c1 (February 19, 2026): 38 yea, 0 nay, passed
- Senate: S 110 c1 (February 17, 2026): 24 yea, 0 nay, passed
- Senate: S 110 c1 (February 5, 2026): 16 yea, 0 nay, passed
- Senate: S 110 Filed (January 28, 2026): 8 yea, 0 nay, passed
Subjects: Finance and Tax, Rules, Appropriations
Common questions
- What is S110?
- S110 is a bill in the Florida Legislature (2026 Regular Session): Homestead Exemptions.
- What does S110 do?
- In its own words: An act relating to homestead exemptions; amending s. 196.041, F.S.; revising the circumstances under which a person may be deemed to have legal or beneficial and equitable title to certain property for homestead exemption purposes; providing construction; providing an effective date.
- What is the status of S110?
- Chaptered as of June 26, 2026. Latest action: Chapter No. 2026-162 (June 26, 2026).
- Who sponsored S110?
- Arrington, Kristen (D, SD-025), with 1 co-sponsor.
- Where is the official record for S110?
- On the Florida Legislature website: https://www.flsenate.gov/Session/Bill/2026/110
Source: official Florida record. Tracked by Delilah, AI for legislation across all 50 states and Congress.