HB 227 Florida House · 2026 Regular Session

Eligibility of Leasehold Interests for Homestead Exemptions

Summary

Eligibility of Leasehold Interests for Homestead Exemptions; Revises circumstances under which persons may be deemed to have legal or beneficial & equitable title to certain property for homestead exemption purposes.

Bill status in committee 3 of 5 stages cleared

Introduction

Oct 2025

Committee Review

Feb 2026

House Passage

Feb 2026

Senate Passage

Governor

Introduced Oct 21, 2025 Last action Mar 9, 2026

Maddy AI version diff · 1 comparison

What changed between versions

H 227 Filed → H 227 c1 · 3 edits

MINOR

This bill amends Florida's homestead exemption laws to clarify eligibility for leasehold interests. It specifically addresses long-term residential leases (98+ years) and older leases (50+ years) that may end upon the tenant's death, ensuring these tenants are recognized as having title for tax purposes.

Scope change

The bill expands the clarity of eligibility for homestead exemptions to include specific leasehold scenarios that were previously ambiguous, particularly regarding leases that terminate upon the lessee's death.

ELIGIBILITY

Updated the criteria for leasehold interests to explicitly include leases with a provision terminating upon the lessee's death, ensuring they still qualify for homestead exemptions if they meet the original term and duration requirements.

Clarified the language regarding 'holding leases of 50 years or more' to ensure consistency with the existing 98-year lease provision for older leases established before 1973.

TECHNICAL

Reformatted the bill header and section numbering to reflect the committee version (CS/HB 227) instead of the filed version.

Floor votes · House Feb 10, 2026

How they voted

24–0

Passed · 2 other

Total votes 26

Feb 10, 2026

D Democratic7

6 Yea 1

85% Yea

R Republican19

18 Yea 1

94% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 11, 2026

Committee

Bill referred to House Calendar

lower

Feb 10, 2026

House · Passed

House Vote: pass (24-0-2)

house

Feb 10, 2026

Lower · Passed

Reported out of State Affairs Committee

lower

Feb 10, 2026

Lower · Passed

Favorable with CS by State Affairs Committee

lower

Feb 6, 2026

Lower · Passed

Added to State Affairs Committee agenda

lower

Jan 14, 2026

Lower · Passed

Now in State Affairs Committee

lower

Jan 14, 2026

Lower · Passed

Reported out of Intergovernmental Affairs Subcommittee

lower

Jan 14, 2026

Lower · Passed

Favorable by Intergovernmental Affairs Subcommittee

lower

Jan 12, 2026

Lower · Passed

Added to Intergovernmental Affairs Subcommittee agenda

lower

Dec 10, 2025

Lower · Passed

Now in Intergovernmental Affairs Subcommittee

lower

Dec 10, 2025

Lower · Passed

Reported out of Ways & Means Committee

lower

Dec 10, 2025

Lower · Passed

Favorable by Ways & Means Committee

lower

Dec 3, 2025

Lower · Passed

Added to Ways & Means Committee agenda

lower

Oct 28, 2025

Lower · Passed

Now in Ways & Means Committee

lower

Oct 28, 2025

Committee

Referred to State Affairs Committee

lower

Oct 28, 2025

Committee

Referred to Intergovernmental Affairs Subcommittee

lower

Oct 28, 2025

Committee

Referred to Ways & Means Committee

lower

1 primary · 1 co-sponsor