The new rental statute: Section 196.061, Florida Statutes, is amended to read: 196.061 Rental of homestead to constitute abandonment.—
(1) The rental of all or substantially all of a dwelling previously claimed to be a homestead for tax purposes shall constitute the abandonment of such dwelling as a homestead, and the abandonment continues shall continue until the such dwelling is physically occupied by the owner. However, such abandonment of the such homestead after January 1 of any year does not affect the homestead exemption for tax purposes for that particular year unless the property is rented for more than 30 days per calendar year.
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