Florida legislation · 2026 Regular Session
Florida H1545: Homestead Tax Exemptions
Status: Failed, March 13, 2026
Provides that repair & maintenance of specified property is not a change, addition, or improvement under certain circumstances; revises interest rate & penalty that applies to property owners who unlawfully received homestead exemption.
What the bill says
An act relating to homestead tax exemptions; amending s. 193.155, F.S.; providing that repair and maintenance of specified property is not a change, an addition, or an improvement under certain circumstances; amending ss. 196.011, 196.075, and 196.161, F.S.; revising the interest rate and penalty that applies to property owners who unlawfully received a homestead exemption; providing an effective date.
From the introduced text, January 9, 2026:
An act relating to homestead tax exemptions; amending s. 193.155, F.S.; providing that repair and maintenance of specified property is not a change, an addition, or an improvement under certain circumstances; amending ss. 196.011, 196.075, and 196.161, F.S.; revising the interest rate and penalty that applies to property owners who unlawfully received a homestead exemption; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Paragraph (a) of subsection (4) of section 193.155, Florida Statutes, is amended to read: 193.155 Homestead assessments.—Homestead property shall be assessed at just value as of January 1, 1994. Property receiving the homestead exemption after January 1, 1994, shall be assessed at just value as of January 1 of the year in which the property receives the exemption unless the provisions of subsection (8) apply. (4)(a) Except as provided in paragraph (b) and s. 193.624, changes, additions, or improvements to homestead property shall be assessed at just value as of the first January 1 after the changes, additions, or improvements are substantially completed. HB 1545 2026 CODING: Words stricken are deletions; words underlined are additions. hb1545-00 Page 2 of FLORIDAHOUSEOFREPRESENTATIVES Maintenance or repair of the homestead property, including roof or window replacement, may not be considered to be a change, an addition, or an improvement under this subsection. …
Sponsors
- McFarland, Fiona (R, HD-073) · primary sponsor
Latest actions
- : Died in Ways & Means Committee
- : Now in Ways & Means Committee
- : Referred to State Affairs Committee
- : Referred to Intergovernmental Affairs Subcommittee
- : Referred to Ways & Means Committee
- : 1st Reading (Original Filed Version)
- : Filed
Common questions
- What is H1545?
- H1545 is a bill in the Florida Legislature (2026 Regular Session): Homestead Tax Exemptions.
- What does H1545 do?
- In its own words: An act relating to homestead tax exemptions; amending s. 193.155, F.S.; providing that repair and maintenance of specified property is not a change, an addition, or an improvement under certain circumstances; amending ss. 196.011, 196.075, and 196.161, F.S.; revising the interest rate and penalty that applies to property owners who unlawfully received a homestead exemption; providing an effective date.
- What is the status of H1545?
- Failed as of March 13, 2026. Latest action: Died in Ways & Means Committee (March 13, 2026).
- Who sponsored H1545?
- McFarland, Fiona (R, HD-073).
- Where is the official record for H1545?
- On the Florida Legislature website: https://www.flsenate.gov/Session/Bill/2026/1545
Source: official Florida record. Tracked by Delilah, AI for legislation across all 50 states and Congress.