The Florida statutes define "permanent residence" as follows:
"Permanent residence" means that place where a person has his true, fixed, and permanent home and principal establishment to which, whenever absent, he has the intention of returning. A person may have only one permanent residence at a time; and, once a permanent residence is established in a foreign state or country, it is presumed to continue until the person shows a change has occurred. Fla.Stat.Ann. § 196.012(17).
The requirements for entitlement to a homestead ad valorem tax exemption are:
1. As of January 1, the applicant had legal or beneficial (equitable) title to the real property; and,
2. As of January 1, the applicant made that property his/her permanent residence
3. If not a U.S. citizen you must provide a copy of a permanent resident ID card
However, there is an infinite amount of evidence which the Property Appraiser may review. When considering permanent residency, the property appraiser's office may consider any of the following relevant factors (Fla.Stat.Ann. § 196.015):
1. Driver license (NOTE: Individual home owner does not have to be a licensed driver in order to be entitled to homestead exemption and tax assessor has no authority to deny the homestead tax exemption merely because claimant is not such licensed driver.)
2. Voter registration (NOTE: Individual home owner does not have to be a registered voter in order to be entitled to homestead exemption and tax assessor has no authority to deny the homestead tax exemption merely because claimant is not such registered voter. Op.Atty.Gen., 1949, p. 284.)
3. Identification card
4. Sworn affidavit (Note: Contact us on this issue)
5. Income tax return or other official document sent to homestead address
6. Florida vehicle tags
7. Other relevant evidence (Note: Contact us on this issue. The term 'Relevant evidence' may be a legal quagmire)
Regarding domicile, "A person's domicile is that place where he has his true, fixed and permanent home and principal establishment, and to which he has the intention of returning whenever he is absent therefrom." No one factor, not even place of voting registration, or a declaration of domicile or residence made for official purposes, is controlling. While statements of intention carry considerable weight, they will not prevail over contrary facts evidencing actual intent. Among the influential factors are the place where civil and political rights are exercised, taxes paid, real and personal property (such as furniture and automobiles) located, driver's and other licenses obtained, bank accounts maintained, location of club and church membership and places of business and employment.