---
type: "Bill"
title: "Homestead Exemptions"
description: "Homestead Exemptions; Revising the circumstances under which a person may be deemed to have legal or beneficial and equitable title to certain property for homestead exemption purposes, etc."
jurisdiction: "us/states/fl"
legislature: "Florida Legislature"
session: "2026"
identifier: "SB 110"
citation: "Florida SB 110 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
chapter_law: "2026-162"
primary_sponsors: ["Arrington"]
version_count: 3
action_count: 31
vote_count: 5
first_action: "2025-10-07"
last_action: "2026-06-26"
source: "openstates"
source_identifier: "ocd-bill/5f8dd003-8042-4dab-82fd-43e0677fe229"
source_url: "https://flsenate.gov/Session/Bill/2026/110/ByCategory"
source_hash: "cf8fe45178cbe1c56f9326b35f3f85c49bc55585ebb81332661d336a9a885079"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-fl"]
---

# Florida SB 110 (2026) — Homestead Exemptions

Homestead Exemptions; Revising the circumstances under which a person may be deemed to have legal or beneficial and equitable title to certain property for homestead exemption purposes, etc.

**Enacted** — Laws of Florida, Chapter 2026-162.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **S 110 Filed** (filed) — [source](https://flsenate.gov/Session/Bill/2026/110/BillText/Filed/HTML)
2. **S 110 c1** (committee substitute) — [source](https://flsenate.gov/Session/Bill/2026/110/BillText/c1/HTML)
3. **S 110 er** (enrolled) — [source](https://flsenate.gov/Session/Bill/2026/110/BillText/er/HTML)

## Votes

- Third Reading — **38–0** (pass) · upper
- Favorable — **24–0** (pass) · upper
- Favorable — **16–0** (pass) · upper
- Favorable with Committee Substitute — **8–0** (pass) · upper
- Passage, Third Reading — **108–0** (pass) · lower

## Sponsors

- Arrington — primary (person)
- Finance and Tax — primary (organization)
- Gaetz — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-10-07** Filed `filing`
- **2025-10-13** Referred to Finance and Tax; Appropriations; Rules `referral-committee`
- **2026-01-13** Introduced `introduction`
- **2026-01-23** On Committee agenda-- Finance and Tax, 01/28/26, 3:45 pm, 301 Senate Building
- **2026-01-28** CS by Finance and Tax; YEAS 8 NAYS 0
- **2026-01-30** Pending reference review under Rule 4.7(2) - (Committee Substitute)
- **2026-01-30** Now in Appropriations
- **2026-02-02** On Committee agenda-- Appropriations, 02/05/26, 9:00 am, 110 Senate Building
- **2026-02-04** CS by Finance and Tax read 1st time
- **2026-02-05** Favorable by Appropriations; YEAS 16 NAYS 0 `committee-passage-favorable`
- **2026-02-05** Now in Rules
- **2026-02-12** On Committee agenda-- Rules, 02/17/26, 12:00 pm, 412 Knott Building
- **2026-02-17** Favorable by- Rules; YEAS 24 NAYS 0 `committee-passage-favorable`
- **2026-02-18** Placed on Calendar, on 2nd reading
- **2026-02-18** Placed on Special Order Calendar, 02/19/26
- **2026-02-19** Read 2nd time `reading-2`
- **2026-02-19** Read 3rd time `reading-3`
- **2026-02-19** CS passed; YEAS 38 NAYS 0 `passage`
- **2026-02-19** Immediately certified
- **2026-02-19** In Messages
- **2026-03-05** Bill referred to House Calendar
- **2026-03-05** Bill added to Special Order Calendar (3/9/2026)
- **2026-03-05** 1st Reading (Committee Substitute 1) `reading-1`
- **2026-03-09** Read 2nd time `reading-2`
- **2026-03-09** Added to Third Reading Calendar
- **2026-03-09** Read 3rd time `reading-3`
- **2026-03-09** CS passed; YEAS 108, NAYS 0 `passage`
- **2026-03-17** Ordered enrolled `enrolled`
- **2026-06-15** Signed by Officers and presented to Governor `executive-receipt`
- **2026-06-25** Approved by Governor `executive-signature`
- **2026-06-26** Chapter No. 2026-162

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5f8dd003-8042-4dab-82fd-43e0677fe229`. Confidence: reported (aggregated from official Florida legislature records).