Question: I am a CPA here in the North East and was wondering how the State of Florida checks that a person is actually a Florida resident when they apply for Florida homestead. I would think that voter and car registrations are important, but what else is checked or what else is required to validate a person's Florida residency?
Answer: See Florida Statute 196.015
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;
(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.
Observation:
Any one factor is not conclusive of the establishment or nonestablishment of permanent residence.
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