Title: Tangible Personal Property Tax Returns

Summary: Authorizes certain property owners who have not filed personal property tax returns to qualify for tax exemption under specified conditions.

Full Text:
An act relating to tangible personal property tax returns; amending s. 196.183, F.S.; authorizing certain property owners who have not filed personal property tax returns to qualify for the tax exemption under specified conditions; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Subsection (4) of section 196.183, Florida Statutes, is amended to read: 196.183 Exemption for tangible personal property.-(4) Owners of property previously assessed by the property appraiser without a return being filed may, at the option of the property appraiser, qualify for the exemption under this section without filing an initial return. Section 2. This act shall take effect July 1, 2021.