Fla. Administrative Code 12D-7.007 Homestead Exemptions - Residence Requirement.
(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.
Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041, 213.05 FS. History–New 10-12-76, Amended
11-10-77, Formerly 12D-7.07.