Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.007 - Homestead Exemptions - Residence Requirement

Current through Reg. 50, No. 138; July 16, 2024
(1) For one to make a certain parcel of land
				his permanent home, he must reside thereon with a present intention of living
				there indefinitely and with no present intention of moving therefrom.
(2) A property owner who, in good faith,
				makes real property in this state his permanent home is entitled to homestead
				tax exemption, notwithstanding he is not a citizen of the United States or of
				this State (Smith v. Voight, 28 So.2d 426 (Fla. 1946)).
(3) A person in this country under a
				temporary visa cannot meet the requirement of permanent residence or home and,
				therefore, cannot claim homestead exemption.
(4) A person not residing in a taxing unit
				but owning real property therein may claim such property as tax exempt under
				Section 6, Article VII of the State Constitution by reason of residence on the
				property of natural or legal dependents provided he can prove to the
				satisfaction of the property appraiser that he claims no other homestead tax
				exemption in Florida for himself or for others legally or naturally dependent
				upon him for support. It must also be affirmatively shown that the natural or
				legal dependents residing on the property which is claimed to be exempt by
				reason of a homestead are entirely or largely dependent upon the landowner for
				support and maintenance.
(5) The
				Constitution contemplates that one person may claim only one homestead
				exemption without regard to the number of residences owned by him and occupied
				by "another or others naturally dependent upon" such owner. This being true no
				person residing in another county should be granted homestead exemption unless
				and until he presents competent evidence that he only claims homestead
				exemption from taxation in the county of the application.
(6) The survivor of a deceased person who is
				living on the property on January 1 and making same his permanent home, as
				provided by Section 6, Article VII of the Constitution is entitled to claim
				homestead exemption if the will of the deceased designates the survivor as the
				sole beneficiary. This is true even though the owner died before January 1 and
				by the terms of his will declared the sole beneficiary as the executor of his
				will. The application should be signed as sole beneficiary and as
				executor.
(7) A married woman and
				her husband may establish separate permanent residences without showing
				"impelling reasons" or "just ground" for doing so. If it is determined by the
				property appraiser that separate permanent residences and separate "family
				units" have been established by the husband and wife, and they are otherwise
				qualified, each may be granted homestead exemption from ad valorem taxation
				under Article VII, Section 6, 1968 State Constitution. The fact that both
				residences may be owned by both husband and wife as tenants by the entireties
				will not defeat the grant of homestead ad valorem tax exemption to the
				permanent residence of each.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 196.001,
					 196.031,
					 196.041
					 FS.
New 10-12-76, Amended 11-10-77, Formerly
					 12D-7.07.