Definition of 'Permanent Residence'

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.

http://www.floridahomesteadservices.com

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.

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Intention to maintain permanent residency; factual determination


Intention to establish a permanent residence is a factual determination to be made, in the first instance, by the property appraiser. The following are relevant factors that may be considered by the property appraiser in making a determination as to the intent of a person claiming a homestead exemption to establish a permanent residence in the state:

(1) formal declarations of applicant;
(2) informal statements of applicant;
(3) the place of employment of the applicant;
(4) the previous permanent residency of the applicant in a state other than Florida, or in another country and the date the non-Florida residency was terminated;
(5) the place where the applicant is registered to vote;[FN40]
(6) the place of issuance of a driver's license to the applicant;
(7) the place of issuance of a license tag on any motor vehicle owned by the applicant;
(8) the address as listed on federal income tax returns filed by the applicant; and
(9) the previous filing of Florida intangible tax returns by the applicant. [FN41]

Observation:
Any one factor is not conclusive of the establishment or nonestablishment of permanent residence.[FN42]

[FN40] Registration for voting is not, however, a prerequisite to obtaining a homestead exemption. 1953-54 Atty Gen Op 69.

[FN41] FS § 196.015.

[FN42] FS § 196.015.

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Relative to this issue of law, the express language of the Florida Constitution, as amended in 1968, is very clear. It creates the constitutional right for every person who owns Florida real property to receive a prescribed reduction in the taxable value of that property where the owner maintains on the property either (1) the permanent residence of the owner or (2) the permanent residence of another legally or naturally dependent on the owner - provided the individual for whom the permanent residence is maintained has no legal impediment to residing on the property on a permanent basis.

Section 196.012(18), Florida Statutes (2006), defines "permanent residence" for ad valorem taxation purposes, and states that the inquiry to be made in determining whether one's property qualifies as a "permanent residence" is whether the property in question is being used as the "true" permanent home of the individual and nothing more. In addition, the statutory definition of a "Permanent residence" means that place where a person has his or her true, fixed, and permanent home and principal establishment to which, whenever absent, he or she has the intention of returning.

The words "resident," "residence," "permanent residence," "permanent home" and those of like import, shall not be construed so as to require continuous physical residence on the property, but mean only that place which the person claiming the exemption may rightfully and in good faith call his home to the exclusion of all other places where he may, from time to time, temporarily reside.

However, none of the factors indicated in F.S. 196.015 regarding initial establishment of state residency are neither required nor conclusive in order to establish an exemption applicant's permanent residence on the property. It should also be noted that citizenship is not even a prerequisite for claiming a homestead tax exemption.

The mere absence for a long period of time is not in and of of itself sufficient to establish abandonment of the homestead where the homeowner never acquired another homestead and there was no indication that she did not intend to return. If the homestead is once acquired, the length of time of absence from it is not material. Continuous physical presence without interruption is not required to constitute a homestead for tax exemption purposes, and absence, regardless of the reason for such, from the homestead, will not deprive it of that character, provided an abiding intention to return is always present.

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As well-settled by the Supreme Court of the State of Florida in addition to being one's constitutional right to a homestead, it is a rather simple equation in the end, and quite frankly, is narrowed down to two requirements that supersede all others: residence plus intent to remain.

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