(1), Florida Statutes, requires that the deed or other instrument to homestead
property be recorded in order to qualify for homestead exemption.
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(2) Vendees in possession of real estate under bona fide contracts to purchase shall be deemed to have equitable title to real
estate.
(3) A recitation in a contract for the purchase and sale of real property, that the equitable title shall not pass until the full
purchase price is paid, does not bar the purchaser thereof from claiming homestead exemption upon the same if he otherwise
qualifies.
(4) Assignment of a contract for deed to secure a loan will not defeat a claim for homestead exemption by the vendee in
possession.
(5) A forfeiture clause in a contract for deed for non-payment of installments will not prevent the vendee from claiming
homestead exemption.
(6) A vendee under a contract to purchase, in order to be entitled to homestead exemption, must show that he is vested with the
beneficial title in the real property by reason of said contract and that his possession is under and pursuant to such contract.
(7) A grantor may not convey property to a grantee and still claim homestead exemption even though there is a mutual
agreement between the two that the deed is not to be recorded until some date in the future. The appraiser is justified in presuming
that the delivery took place on the date of conveyance until such evidence is presented showing otherwise sufficient to overcome
such presumption. The appraiser may back assess the property upon discovery that the exemption was granted erroneously.
(8) A person who owns a leasehold interest in either a residential or a condominium parcel pursuant to a bona fide lease,
having an original term of 98 years or more, shall be deemed to have legal or beneficial and equitable title to that property for the
purpose of homestead exemption and no other purpose.
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, Formerly
12D-7.08, Amended 12-27-94.
12D-7.009 Homestead Exemptions - Life Estates.
(1) A life estate will support a claim for homestead exemption.
(2) Where the owner of a parcel of real property conveys it to another who is a member of a separate family unit retaining a life
estate in an undivided one-half interest therein, and each of such parties make their permanent homes in separate residential units
located upon the said property, each would be entitled to homestead exemption on that part of the land occupied by them and upon
which they make their permanent home.
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, Formerly
12D-7.09.
12D-7.010 Homestead Exemptions - Remainders.
(1) A future estate, whether vested or contingent, will not support a claim for homestead exemption during the continuance of
a prior estate. (Aetna Insurance Co. v. La Gassee, 223 So.2d 727 (Fla. 1969)).
(2) If the remainderman is in possession of the property during a prior estate, he must be claiming such right to possession
under the prior estate and not by virtue of his own title; it must be presumed that the right granted under the life estate is something
less than real property and incapable of supporting a claim for homestead exemption.
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, Formerly
12D-7.10.
12D-7.011 Homestead Exemptions - Trusts.
The beneficiary of a passive or active trust has equitable title to real property if he is entitled to the use and occupancy of such
property under the terms of the trust; therefore, he has sufficient title to claim homestead exemption. AGO 90-70. Homestead tax
exemption may not be based upon residence of a beneficiary under a trust instrument which vests no present possessory right in
such beneficiary.
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, Formerly
12D-7.11, Amended 2-25-96.
12D-7.012 Homestead Exemptions - Joint Ownership.
(1) No residential unit shall be entitled to more than one homestead tax exemption.
(2) No family unit shall be entitled to more than one homestead tax exemption.
(3) No individual shall be entitled to more than one homestead tax exemption.
(4)(a) This paragraph shall apply where property is held by the entireties or jointly with a right of survivorship.
1. Provided no other co-owner resides on the property, a resident co-owner of such an estate, if otherwise qualified, may
receive the entire exemption.
2. Where another co-owner resides on the property, in the same residential unit, the resident co-owners of such an estate, if
otherwise qualified, must share the exemption in proportion to their ownership interests.
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(b) Where property is held jointly as a tenancy in common, and each co-owner makes their residence in a separate family unit
and residential unit on such property, each resident co-owner of such an estate, if otherwise qualified, may receive the exemption in
the amount of the assessed value of his or her interest, up to $25,000. No tenant in common shall receive the homestead tax
exemption in excess of the assessed valuation of the proportionate interest of the person claiming the exemption.
(5) Property held jointly will support multiple claims for homestead tax exemption; however, only one exemption will be
allowed each residential unit and no family unit will be entitled to more than one exemption.
(6)(a) Where a parcel of real property, upon which is located a residential unit held by "A" and "B" jointly as tenants in
common or joint tenants without a right of survivorship, and "A" makes his permanent home upon the said property, but "B"
resides and makes his permanent home elsewhere, "A" may not claim as exempt more than his interest in the property up to a total
of $25,000 of assessed valuation on which he is residing and making the same his permanent home. The remainder of the interest of
"A" and the interest of "B" would be taxed, without exemption, because "B" is not residing on the property or making the same his
permanent residence.
(b) If that same parcel were held by "A" and "B" as joint tenants with a right of survivorship or tenants by the entirety under
the circumstances described above, "A" would be eligible for the entire $25,000 exemption.
(7) In the situation where two or more joint owners occupy the same residential unit, a single homestead tax exemption shall be
apportioned among the owners as their respective interests may appear.
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, Formerly
12D-7.12, Amended 12-27-94, 12-25-96.
12D-7.013 Homestead Exemptions - Abandonment.
(1) Temporary absence from the homestead for health, pleasure or business reasons would not deprive the property of its
homestead character. (Lanier v. Lanier, 116 So. 867 (Fla. 1928)).
(2) When a resident and citizen of Florida, now entitled to tax exemption under Section 6, Article VII of the State Constitution
upon certain real property owned and occupied by him, obtains an appointment of employment in Federal Government services that
requires him to reside in Washington, District of Columbia, he does not lose his right to homestead exemption if his absence is
temporary. He may not, however, acquire another homestead at the place of his employment, nor may he rent the property during
his absence as this would be considered abandonment under Section 196.061, Florida Statutes.
(3) Temporary absence, regardless of the reason for such, will not deprive the property of its homestead character, providing an
abiding intention to return is always present. This abiding intention to return is not to be determined from the words of the
homesteader, but is a conclusion to be drawn from all the applicable facts. (City of Jacksonville v. Bailey, 39 So.2d 529 (Fla.
1947)).
(4) Commitment to an institution as an incompetent will not of itself constitute an abandonment of homestead rights.
(5) Property used as a residence and also used by the owner as a place of business does not lose its homestead character.
(a) The head of the family occupying the second story of a building as his home and the first story of the building as his
business house is entitled to claim homestead exemption on the building, except that portion not used by him either as his business
house or as his home. Any portion of the property not used as his business house may not be exempted as a homestead. In other
words, if any portion of the first floor or second floor of the building is rented to another party and used by the other party for other
purposes, it would not be within the exemption provided for under Article VII of the State Constitution. (Smith v. Guckenheimer,
27 So. 900 (Fla. 1900)).
(b) The two uses should be separated with that used as a residence and business house being granted the exemption and the
remainder being taxed.
Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041, 196.061, 196.071, 213.05 FS. History–New 10-12-76,
Formerly 12D-7.13.
12D-7.0135 Homestead Exemptions - Mobile Homes.
(1) For purposes of qualifying for the homestead exemption, the mobile home must be determined to be permanently affixed to
realty, as provided in rule Chapter 12D-6, F.A.C. Otherwise the applicant must be found to be making his permanent residence on
realty.
(2) Where a mobile home owner utilizes a mobile home as a permanent residence and owns the land on which the mobile home
is located, the owner may, upon proper application, qualify for a homestead exemption.
(3) Joint tenants holding an undivided interest in residential property are each entitled to a full homestead exemption to the
extent of each joint tenant's interest, provided all requisite conditions are met. Joint tenants owning a mobile home qualify for a
homestead exemption even though the property on which the mobile home is located is owned in joint tenancy by more persons
than just those who own the mobile home. Each separate residential or family unit is entitled to a homestead exemption. The value
of the applicant's proportionate interest in the land shall be added to the value of the applicant's proportionate interest in the mobile
home and this value may be exempted up to the statutory limit.
(4) If a mobile home is owned as an estate by the entireties, the homestead exemptions of Section 196.031, Florida Statutes.
and the additional homestead exemptions are applicable if either spouse qualifies.
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(5) No homestead exemption shall be allowed by the property appraiser if there is no current license sticker on January 1,
unless the property appraiser determines prior to the July 1 deadline for denial of the exemption that the mobile home was in fact
permanently affixed on January 1 to real property and the owner of the mobile home is the same as the owner of the land.
Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 193.075, 196.012, 196.031, 196.041, 196.081, 196.091, 196.101, 196.202, 213.05
FS. History–New 5-13-92.
12D-7.014 Homestead Exemptions - Civil Rights.
(1) Although loss of suffrage is one consequence of a felony conviction, the person so convicted is not thereby deprived of his
right to obtain homestead exemption.
(2) An unmarried minor whose disabilities of non-age have not been removed may not maintain a permanent home away from
his parents such as to entitle him or her to homestead exemption. (Beckman v. Beckman, 43 So. 923 (Fla. 1907)).
Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 196.031, 213.05 FS. History–New 10-12-76, Formerly 12D-7.14.
12D-7.0143 Additional Homestead Exemption Up To $25,000 for Persons 65 and Older Whose Household Income Does Not Exceed $20,000 Per Year.
(1) The following procedures shall apply in counties and municipalities that have granted an additional homestead exemption
up to $25,000 for persons 65 and older on January 1, whose household adjusted gross income for the prior year does not exceed
$20,000, adjusted beginning January 1, 2001, by the percentage change in the average cost-of-living index.
(2) A taxpayer claiming the additional exemption is required to submit a sworn statement of adjusted gross income of the
household (Form DR-501SC, Sworn Statement of Adjusted Gross Income of Household and Return, incorporated by reference in
Rule 12D-16.002, F.A.C.) to the property appraiser by March 1, comprising a confidential return of household income for the
specified applicant and property. The sworn statement must be supported by copies of the following documents to be submitted for
inspection by the property appraiser:
(a) Federal income tax returns for the prior year for each member of the household, which shall include the federal income tax
returns 1040, 1040A, and 1040EZ, if any; and
(b) Any request for an extension of time to file federal income tax returns; and
(c) Any wage earnings statements for each member of the household, which shall include Forms W-2, RRB-1042S,
SSA-1042S, 1099, 1999A, RRB 1099 and SSA-1099, if any.
(3) Proof of age shall be prima facie established for persons 65 and older by submission of one of the following: certified copy
of birth certificate; drivers license or Florida identification card; passport; life insurance policy in effect for more than two years;
marriage certificate; Permanent Resident Card (formerly known as Alien Registration Card); certified school records; or certified
census record. In the absence of one of these forms of identification, the property appraiser may rely on appropriate proof.
(4) Supporting documentation is not required to be submitted with the sworn statement for renewal of the exemption, unless
requested by the property appraiser.
(5) The property appraiser may not grant or renew the exemption if the required documentation including what is requested by
the property appraiser is not provided.
Specific Authority 195.027(1), 196.075(5), 213.06(1) FS. Law Implemented 193.074, 196.075, 213.05 FS. History–New 12-30-99, Amended
12-30-02.
12D-7.015 Educational Exemption.
(1) Actual membership in or a bona fide application for membership in the accreditation organizations or agencies enumerated
in Section 196.012(5), Florida Statutes, shall constitute prima facie evidence that the applicant is an educational institution, the
property of which may qualify for exemption.
(2) If the aforementioned application has not been made, the property appraiser in determining whether the requirements of
Section 196.198, Florida Statutes, have been satisfied may consider information such as that considered by the accreditation
organizations or agencies enumerated in Section 196.012(5), Florida Statutes, in granting membership, certification, or
accreditation.
(3) A child care facility that achieves Gold Seal Quality status under Section 402.281, Florida Statutes, and that is either
licensed under Section 402.305, Florida Statutes, or exempt from licensing under Section 402.316, Florida Statutes, is considered
an educational institution for the education exemption from ad valorem tax.
(4) Facilities, or portions thereof, used to house a charter school which meet the qualifications for exemption are exempt from
ad valorem taxation as provided under Section 196.1983, Florida Statutes.
(5) An institution of higher education participating in the Higher Educational Facilities Financing Act, created under Chapter
2001-79, Laws of Florida, is considered an educational institution for exemption from ad valorem tax. An institution of higher
education, as defined, means an independent nonprofit college or university which is located in and chartered by the state; which is
accredited by the Commission on Colleges of the Southern Association of Colleges and Schools; which grants baccalaureate
degrees; and which is not a state university or state community college.
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Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 196.012, 196.198, 196.1983, 213.05, 402.26 FS., Chapter 2001-79, LOF. History–
New 10-12-76, Formerly 12D-7.15, Amended 12-30-97, 12-30-99, 1-2-01, 12-3-01.
12D-7.0155 Enterprise Zone Exemption for Child Care Facilities.
The production by the operator of a child care facility, as defined in Section 402.302, Florida Statutes, of a current license by the
Department of Children and Family Services or local licensing authority and certification of the child care facility's application by
the governing body or enterprise zone development agency having jurisdiction over the enterprise zone where the child care facility
is located, is prima facie evidence that the facility owner is entitled to exemption. To receive such certification, the facility must file
an application under oath with the governing body or enterprise zone development agency having jurisdiction over the enterprise
zone where the child care center is located. Form DR-418E, (incorporated by reference in Rule 12D-16.002, F.A.C.) shall be used
for this purpose.
Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 196.095 FS. History–New 12-30-99.
12D-7.016 Governmental Exemptions.
(1) State property used for a governmental purpose shall include such property used for a purpose for the benefit of the people
of this state and which is essential to the existence of the state as a governmental agency or serves a function or purpose which
would otherwise be a valid allocation of public funds.
(2) Real property of a county authority utilized for a governmental purpose shall be exempt from taxation. (Hillsborough Co.
Aviation Authority v. Walden, 210 So.2d 193 (Fla. 1968)).
(3) Exclusive use of property for a municipal purpose shall be construed to mean a public purpose and exemption shall inure to
the property itself, wherever located within the state when owned and used for municipal purposes. (Gwin v. City of Tallahassee,
132 So.2d 273 (Fla. 1961); Overstreet v. Indian Creek Village, 248 So.2d 2 (Fla. 1971)).
(4) Property exempt from ad valorem taxation as property of the United States includes:
(a) Any real property received or owned by the National Park Foundation.
(b) Any real property held by the Roosevelt Campobello International Park Commission.
(c) Any real property of the United States Housing Authority.
(5) Property not exempt from ad valorem taxation as property of the United States includes:
(a) Real property of federal and joint-stock land banks, national farm loan associations and federal land bank associations.
(b) Real property of national banking associations.
(c) Real property of federal home loan banks.
(d) Real property of federal savings and loan associations.
(e) Real property of federal credit unions.
(f) Leasehold interests in certain housing projects located on property held by the federal government. (Offutt Housing Co. v.
Sarpy, 351 U.S. 253, 256).
(g) Real property of federal home loan mortgage corporations.
(h) Any real property acquired by the Secretary of Housing and Urban Development as a result of reinsurance pursuant to
actions of the National Insurance Development Fund.
(i) Real property of Governmental National Mortgage Association and National Mortgage Association.
(6) Leasehold interests in governmentally owned real property used in an aeronautical activity as a full-service fixed-base
operation which provides goods and services to the general aviation public in the promotion of air commerce are exempt from ad
valorem taxation, provided the real property is designated as an aviation area which has aircraft taxiway access to an active runway
for take-off on an airport layout plan approved by the Federal Aviation Authority.
(a) A fixed-base operator is an individual or firm operating at an airport and providing general aircraft services such as
maintenance, storage, ground and flight instruction. See Appendix 5, Federal Aviation Authority Order 5190.6A.
(b) An "aeronautical activity" has been defined as any activity which involves, makes possible, or is required for the operation
of aircraft, or which contributes to or is required for the safety of such operation. See Federal Aviation Authority Advisory Circular
150/5190-1A. The following examples are not considered aeronautical activities: ground transportation (taxis, car rentals,
limousines); hotels and motels; restaurants; barber shops; travel agencies and auto parking lots.
Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 196.012, 196.199, 213.05 FS. History–New 10-12-76, Formerly 12D-7.16,
Amended 12-27-94.
12D-7.018 Fraternal and Benevolent Organizations.
(1) The property of non-profit fraternal and benevolent organizations is entitled to full or predominant exemption from ad
valorem taxation when used exclusively or predominantly for charitable, educational, literary, scientific or religious purposes. The
extent of the exemption to be granted to fraternal and benevolent organizations shall be determined in accordance with those
provisions of Chapter 196, Florida Statutes, which govern the exemption of all property used for charitable, educational, literary,
scientific or religious purposes.
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(2) The exclusive or predominant use of property or portions of property owned by fraternal and benevolent organizations and
used for organization, planning, and fund-raising activity under Section 196.193(3), Florida Statutes, for charitable purposes
constitutes the use of the property for exempt purposes to the extent of the exclusive or predominant use. The incidental use of said
property for social, fraternal, or similar meetings shall not deprive the property of its exempt status. It is not necessary that public
funds actually be allocated for such function or service pursuant to Section 196.012(7), Florida Statutes.
(3) Any part or portion of the real or personal property of a fraternal or benevolent organization leased or rented for
commercial or other non-exempt purposes, or used by such organization for commercial purposes, such as a bar, restaurant, or
swimming pool, shall not be exempt from ad valorem taxes but shall be taxable to the extent specified in Sections 196.192 and
196.012(3), Florida Statutes. In determining commercial purposes, pursuant to Sections 196.195(2)(e) and 196.196(1)(b), Florida
Statutes, the reasonableness of the charges in relation to the value of the services shall be considered as well as whether the excess
is used to pay maintenance and operational expenses in furthering the exempt purposes or to provide services to persons unable to
pay for the services.
Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 196.012, 196.192, 196.195, 196.196, 213.05 FS. History–New 10-12-76, Formerly
12D-7.18, Amended 11-21-91, 12-30-99.
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