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Observations and Case Law on Homestead Exemption

Author johnbsims3
Admin Male

#1 | Posted: 5 Jul 2012 07:40 
Observations and Case Law on Homestead Exemption:

Any one factor is not conclusive of the establishment or nonestablishment of permanent residence. [FS 196.015]

Registration for voting is not, however, a prerequisite to obtaining a homestead exemption. [1953-54 Atty Gen Op 69] An applicant for Florida's homestead tax exemption is not required to be a citizen nor to have purchased Florida license plates for his or her motor vehicles nor to have registered to vote in the county in which the homestead property is located in order to qualify for the homestead tax exemption. Such facts may be looked to by the assessor in making his or her determination of whether the applicant has established his or her "permanent residence" on its property, but the presence or absence of such facts is not conclusive of the establishment or non-establishment of permanent residence. [Op.Atty.Gen., 074- 115, April 10, 1974]

A homestead exemption may be claimed by a nonresident of the state who owns property in the state and maintains thereon the permanent residence of another who is legally or naturally dependent on him. [Op.Atty.Gen., 082-27, April 20, 1982]

A property owner who was in good faith making the property his home was entitled to homestead exemption under Constitution, notwithstanding that he was not a United States citizen. [Smith v. Voight, 158 Fla. 366, 28 So.2d 426 (1946)]

An Alien in this state with a permanent visa, with no intention to apply for citizenship, is entitled to homestead exemption pursuant to this section. [Op.Atty.Gen., 071-242, Aug. 17, 1971]

Actual physical presence on property on January 1 is not necessary in order to claim homestead tax exemption. [Poppell v. Padrick, App. 2 Dist., 117 So.2d 435 (1959)]

Homestead character of a piece of property is not created by, nor is it dependent upon, any general or specific mental intent on part of owner to create or maintain a certain piece of property as his homestead, but arises and attaches from existence of certain facts in combination in place and time; neither is existence of the homestead in any manner dependent on claiming or failing to claim entitlement to an exemption from and valorem taxes that legislature has by this section conferred on persons who in good faith permanently reside on real property in which they have a certain ownership interest. [In re Newman's Estate, App. 5 Dist., 413 So.2d 140 (1982)]

Under Florida law, resident is entitled to homestead exemption unless it is shown that both the owner and owner's family abandoned the property. [In re Kalynych, Bkrtcy.M.D.Fla.2002, 284 B.R. 149]

Once property has acquired status of homestead, such status continues until abandonment has occurred. [Poppell v. Padrick, App. 2 Dist., 117 So.2d 435 (1959)]

Although the rule seems to be that an absence from one's homestead for an extended length of time is not of itself an abandonment of the homestead, such an absence may raise a presumption sufficient to cast the burden on the person claiming the homestead exemption to satisfy the tax assessor that there has in fact been no abandonment; such an absence may be taken, together with other evidence tending to show an abandonment, to show an abandonment and no actual intention to return to the property and further maintain it as a homestead. [1958 Op.Atty.Gen. 058-329, 058-229 (Revised), Dec. 10, 1958]

Mere absence for a long period of time is not of itself sufficient to establish abandonment of homestead and deprive it of its character and tax exemption, where claimant never acquires another homestead, and there is no showing that he did not intend to return. [1958 Op.Atty.Gen. 058-229, July 22, 1958]

Rule, that temporary absence will not deprive homestead claimant of his right unless it appears that there was a design of permanent abandonment, applies to homestead tax exemption privilege. [Poppell v. Padrick, App. 2 Dist., 117 So.2d 435 (1959)]

Mere absence from one's homestead for health, pleasure or business reasons is not of itself an abandonment, but may be considered, in connection with all other available evidence, in determining whether there has been or has not been an abandonment of the homestead. [1958 Op.Atty.Gen. 058-329, 058-229 (Revised), Dec. 10, 1958]

Temporary absence will not deprive homestead of its character and tax exemption. [1958 Op.Atty.Gen. 058-229, July 22, 1958]

There must be an intention, either express or implied from facts, to abandon premises as a homestead before owner should be denied homestead exemption from taxation, and a temporary renting of the homestead is not an abandonment thereof, if there is no intention to abandon the premises as a homestead, and no other homestead has been acquired. [1958 Op.Atty.Gen. 058-229, July 22, 1958]
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Observations and Case Law on Homestead Exemption
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