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for assessment reductions related to certain additions to homestead properties used <br />as living quarters for a parent or grandparent and aligns related appeal and penalty <br />provisions to those for other homestead exemptions. Fourth, SB 1830 deletes a statutory <br />requirement that the owner of Florida real property permanently reside upon such property <br />in order to qualify for a homestead exemption. This change conforms the statute at issue <br />with the Florida Constitution by allowing non-resident owners of property to claim a <br />homestead exemption if a person legally or naturally dependent upon the owner <br />permanently resides on such property. Fifth, SB 1830 clarifies a drafting error regarding <br />the property tax exemptions counties and cities may provide for certain low-income <br />persons age 65 and older. Sixth, SB 1830 removes a residency requirement that a senior <br />disabled veteran must have been a Florida resident at the time they entered the service to <br />qualify for certain property tax exemptions. Seventh, SB 1830 repeals the ability for <br />limited liability partnerships with a general partner that is a charitable 501(c)(3) <br />organization to qualify for the affordable housing property tax exemption. Finally, SB <br />1830 exempts from property taxes property used exclusively for educational purposes <br />when the entities that own the property and the educational facility are the same natural <br />persons. <br />Assessment of Renewable Energy Devices Upon Residential Property. Also during <br />the Florida Legislature's 2013 Regular Session, the Florida Legislature passed House <br />Bill 277 ("HB 277"), which provides that certain renewable energy devices are exempt <br />from being considered when calculating the assessed value of residential property. HB 277 <br />only applies to devices installed on or after January 1, 2013. HB 277 took effect on July 1, <br />2013. <br />Reclassification of Agricultural Lands. Also during the Florida Legislature's 2013 <br />Regular Session, the Florida Legislature passed House Bill 1193 ("HB 1193"), which <br />eliminated three ways in which the Property Appraiser had authority to reclassify <br />agricultural land as non-agricultural land. Additionally, HB 1193 relieves the value <br />Adjustment Board of the authority to review the Property Appraisers' classifications of land <br />upon its own motion. HB 1193 applies retroactively as of January 1, 2013. <br />Exemption and Assessment of Renewable Energy Devices Upon all Real Property. <br />In the August 2016 primary election, the voters in the State approved a constitutional <br />amendment exempting the assessed value of certain renewable energy devices from the ad <br />valorem tax on tangible personal property and prohibiting certain renewable energy devices <br />from being considered when calculating the assessed value of all real property, not just real <br />property used for residential purposes as provided for in HB 277 described above. This <br />constitutional amendment took effect on January 1, 2018 and expires on December 31, <br />2037. <br />Exemption for Disabled First Responders. In the November 2016 General Election, <br />voters approved a constitutional amendment authorizing first responders who are totally <br />and permanently disabled as a result of injuries sustained in the line of duty to receive ad <br />27 <br />134 <br />