My opinion is that you are absolutely correct. Should there be an issue with the Property Appraiser's Office (PAO) the worst case scenarion is that they may reduce the percentage of the exemption based on the square footage of the main and garage portions (total) minus the garage. Not only does 196.061 F.S require the "entire" residence to be rented, it also states that it must be for two consecutive years for there to be an issue. Also, be advised that the new law that comes into effect July 1st, changes the word "entire" to "substantial portion". Althought the Legislature did not define "Substantial Portion", we believe that it still requires an almost 100% rental, in other words, a locked closet of filing cabinet with personal papers, or a minimal portion kept for personal property will not suffice. Whether or not this pertains to your specific issue and the portion of the building (garage) rented, may be another matter entirely. Comments?