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Intention to maintain permanent residency; factual determination; rental; abandonment

Author johnbsims3
Admin Male

#1 | Posted: 22 Oct 2006 06:01 
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.


Taxation
Ad Valorem or Property Taxes
Exemptions
Homestead Exemptions
Abandonment of the Homestead

Renting of property--Rental of portions of homestead

One interesting question under Florida is the status of property on which the owner resides but rents parts of it to others. The applicable statute only bars exemption for the rental of an "entire" dwelling previously claimed to be a homestead.[FN96] Apparently, if a resident homesteader rents buildings on his property,[FN97] or even rents his house and moves into a trailer on the homestead parcel,[FN98] he may still claim some homestead exemption. The Department of Revenue takes the position that the rented portions of the property are severable, and that the exemption extends to those portions of the property used by the owner as his personal or business residence.[FN99] Other authorities have taken a similar stand.[FN1]


Illustration:

An owner occupying the first story of a building as his business office, and the second story as his personal residence may rent portions of either story to another party for any purposes, but those portions of the building that were rented would not qualify for the homestead exemption.[FN2] The two uses should be separated, and the portions of the building not used as the owner's residence or office would be taxed without any exemption.[FN3]


[FN96] FS 196.061.
[FN97] 19611962 Atty Gen Rep 349.
[FN98] 19571958 Atty Gen Rep 393.
[FN99] Fla Admin Code Rule 12D-7.013(5)(b).
[FN1] 19571958 Atty Gen Rep 170.
[FN2] Fla Admin Code Rule 12D-7.013(5)(a).
[FN3] Fla Admin Code Rule 12D-7.013(5)(b).
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Real Property Ad Valorem Tax Exemption Florida Homestead Services - Florida Homestead Exemption Act Forum / Real Property Ad Valorem Tax Exemption /
Intention to maintain permanent residency; factual determination; rental; abandonment
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