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for assessment reductions related to certain additionsto .homestead .properties used as living quarters for a parent or grandparent and aligns related appeal and penalty provisions to those for other homestead. exemptions. Fourth, SB 1,830 deletes.a statutory, requirement that the owner of Florida real property permanently reside upon. such property in order to qualify for a homestead exemption. This change conforms the statute at issue with the Florida Constitution by allowing non-resident owners of property to claim a homestead exemption if a person legally or naturally dependent upon the owner permanently resides on such property. Fifih, SB 1830 clarifies a drafiing errorregarding the property tax exemptions counties and cities may provide for certain low-income persons age 65 and older. Sixth, SB 1830 removes a residency requirement that a senior disabled veteran must have been a Florida resident at the. time they entered the service to qualify for certain property tax exemptions. Seventh, SB 1830 repeals the ability for limited liability partnerships with a general partner that is a charitable 501(c)(3) organization to qualify for the affordable housing property tax exemption. Finally, SB 1830 exempts from property taxesproperty used exclusively for educational purposes when the entities that own the property and the educational facility are the same natural persons. Assessment of Renewable Energy Devices Upon Residential Property. Also during the Florida Legislature's 2013 Regular Session, the Florida Legislature passed House Bill 277 CIIB 277"), which provides that certain renewable energy devices are exempt from being considered when calculating the assessed value of residential property. HB 277 only applies to devices installed on or after January 1, 2013. HB 277 took effect on July 1, 2013. Reclassification of Agricultural Lands. Also during the Florida Legislature's 2013 Regular Session, the Florida Legislature passed House Bill 1193 ("HB.1193"), which eliminated three ways in which the. Property Appraiser had authority to reclassify agricultural land as non-agricultural. land. Additionally, HB 1193 relieves the value Adjustment Board of the authority to review the Property Appraisers' classifications of land upon its own motion. HB 1193 applies retroactively as of January 1, 2013: Exemption and Assessment of Renewable Energy Devices. Upon all Real Property, In the August 2016 primary election, the voters in the State, approved a constitutional amendment exempting the assessed value of certain.renewable energy. devices from the ad valorem tax on tangible personall property and prohibiting certain renewable energy devices from being considered when calculating the assessed value of all real property; not just real property used for residential purposes as provided for in HB 277 described above. This constitutional amendment took effect on January 1, 2018 and expires on December 31, 2037. Exemption for Disabled First Responders. In the.November 2016 General Election, voters approved a constitutional amendment authorizing first responders who. are totally and permanently disabled as a result of injuries sustained in the line of duty to receive ad 27