FloridaFlorida counts some long-term leaseholders for homestead property tax exemptions
People with qualifying very long residential leases, including some leases ending at death, are treated as holding title when seeking Florida homestead property tax exemptions.
What it does
Certain long-term residential leaseholders are treated as holding property title for homestead property tax purposes. Some leases may end when the leaseholder dies.
Argument forSome long-term leaseholders could qualify for a homestead property tax exemption even without owning the land outright.
Argument againstPeople may need to show that their lease meets a specific term and date rule, which could make it harder to know whether they qualify.
More detail
Florida law treats certain long-term leaseholders as holding title for homestead property tax purposes. It covers people with a genuine residential or condominium lease of at least 98 years, including a lease that ends when the lessee dies. It also covers leases of at least 50 years that existed before June 19, 1973. This treatment is only for homestead exemptions from property taxes. The act took effect when it became law on June 26, 2026.
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jun 26Chapter No. 2026-162Latest
- Jun 25Approved by Governor Ron DeSantisBecame Law
- Jun 15Signed by Officers and presented to GovernorTo Governor
- Mar 17Ordered enrolledMinor
- Mar 9CS passed; YEAS 108, NAYS 0Passed House
- Vote recorded Passage, Third Reading. Result: pass.Lower
- Mar 9Read 3rd timeMinor
- Mar 9Added to Third Reading Calendar
- Mar 9Read 2nd timeMinor
- Mar 51st Reading (Committee Substitute 1)Minor
- Mar 5Bill added to Special Order Calendar (3/9/2026)
- Mar 5Bill referred to House Calendar
- Feb 19In Messages
- Vote recorded Third Reading. Result: pass.Upper
- Feb 19Immediately certified
- Feb 19CS passed; YEAS 38 NAYS 0Passed Senate
- Feb 19Read 3rd timeMinor
- Feb 19Read 2nd timeMinor
- Feb 18Placed on Special Order Calendar, 02/19/26
- Feb 18Placed on Calendar, on 2nd reading
- Feb 17Favorable by- Rules; YEAS 24 NAYS 0Minor
- Vote recorded Favorable. Result: pass.Upper
- Feb 12On Committee agenda-- Rules, 02/17/26, 12:00 pm, 412 Knott Building
- Feb 5Now in Rules
- Vote recorded Favorable. Result: pass.Upper
- Feb 5Favorable by Appropriations; YEAS 16 NAYS 0Minor
- Feb 4CS by Finance and Tax read 1st time
- Feb 2On Committee agenda-- Appropriations, 02/05/26, 9:00 am, 110 Senate Building
- Jan 30Now in Appropriations
- Jan 30Pending reference review under Rule 4.7(2) - (Committee Substitute)
- Jan 28CS by Finance and Tax; YEAS 8 NAYS 0
- Vote recorded Favorable with Committee Substitute. Result: pass.Upper
- Jan 23On Committee agenda-- Finance and Tax, 01/28/26, 3:45 pm, 301 Senate Building
- Jan 13IntroducedMinor
- 2025
- Oct 13Referred to Finance and Tax; Appropriations; RulesMinor
- Oct 7FiledIntroduced
Taxes & BudgetHousing