This bill passed the Legislature and reached final enactment based on the latest official action.
Sponsor
Arrington
Last action
2026-06-26
Official status
Chapter No. 2026-162
Effective date
2026-06-25
Plain English Breakdown
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
Homestead Exemptions
Homestead Exemptions; 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 This Bill Does
Homestead Exemptions; 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.
Limits and Unknowns
This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.
Amendments
These notes stay tied to the official amendment files and metadata from the legislature.
• Placed on Calendar, on 2nd reading • Placed on Special Order Calendar, 02/19/26
2026-02-17Senate
• Favorable by- Rules; YEAS 24 NAYS 0
2026-02-12Senate
• On Committee agenda-- Rules, 02/17/26, 12:00 pm, 412 Knott Building
2026-02-05Senate
• Favorable by Appropriations; YEAS 16 NAYS 0 • Now in Rules
2026-02-04Senate
• CS by Finance and Tax read 1st time
2026-02-02Senate
• On Committee agenda-- Appropriations, 02/05/26, 9:00 am, 110 Senate Building
2026-01-30Senate
• Pending reference review under Rule 4.7(2) - (Committee Substitute) • Now in Appropriations
2026-01-28Senate
• CS by Finance and Tax; YEAS 8 NAYS 0
2026-01-23Senate
• On Committee agenda-- Finance and Tax, 01/28/26, 3:45 pm, 301 Senate Building
2026-01-13Senate
• Introduced
2025-10-13Senate
• Referred to Finance and Tax; Appropriations; Rules
2025-10-07Senate
• Filed
Official Summary Text
Homestead Exemptions; 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.
Current Bill Text
Read the full stored bill text
ENROLLED
2026
Legislature
CS for SB 110
2026110er
1
2 An act relating to homestead exemptions; amending s.
3 196.041, F.S.; revising the circumstances under which
4 a person may be deemed to have legal or beneficial and
5 equitable title to certain property for homestead
6 exemption purposes; providing construction; providing
7 an effective date.
8
9 Be It Enacted by the Legislature of the State of Florida:
10
11 Section 1. Subsection (1) of section 196.041, Florida
12 Statutes, is amended to read:
13 196.041 Extent of homestead exemptions.—
14 (1) Vendees in possession of real estate under bona fide
15 contracts to purchase when such instruments, under which they
16 claim title, are recorded in the office of the clerk of the
17 circuit court where said properties lie, and who reside thereon
18 in good faith and make the same their permanent residence;
19 persons residing on real estate by virtue of dower or other
20 estates therein limited in time by deed, will, jointure, or
21 settlement; and lessees owning the leasehold interest in a bona
22 fide lease having an original term of 98 years or more in a
23 residential parcel or in a condominium parcel as defined in
24 chapter 718,
even if such lease contains a provision terminating
25
the leasehold interest upon the
death of the lessees,
or persons
26 holding leases of 50 years or more, existing prior to June 19,
27 1973, for the purpose of homestead exemptions from ad valorem
28 taxes and no other purpose, shall be deemed to have legal or
29 beneficial and equitable title to said property. In addition, a
30 tenant-stockholder or member of a cooperative apartment
31 corporation who is entitled solely by reason of ownership of
32 stock or membership in the corporation to occupy for dwelling
33 purposes an apartment in a building owned by the corporation,
34 for the purpose of homestead exemption from ad valorem taxes and
35 for no other purpose, is deemed to have beneficial title in
36 equity to said apartment and a proportionate share of the land
37 on which the building is situated.
38 Section 2.
The amendment made by this act to s. 196.041,
39
Florida Statutes, is remedial and clarifying in nature.
40 Section 3. This act shall take effect upon becoming a law.