Title: Homestead Exemption-Duplex, Undivided One Half Interest

070-54 - May 22, 1970

To: James W. Bass, Tax Assessor, Fort Pierce

QUESTION:

Is each individual owner of an undivided one half interest in the entire parcel entitled to a full $5,000 homestead exemption?

The question is answered in the affirmative by reasoning stated in several earlier opinions of this office, AGO's 055-85 and 055-319, Apr. 25, 1955 and Dec. 5, 1955, Biennial Report of the Attorney General, 1955-1956, pp. 113 and 411, 063-29, Mar. 13, 1963, Biennial Report of the Attorney General, 1963-1964, p. 43 and 069-38 of this publication, subject to the qualification stated in Art. VII, §6(b), State Const., 1968, that "no exemption shall exceed the value of the real estate assessable to the owner...."

Article VII, §6, State Const., 1968, expressly provides that "the real estate may be held...jointly," and states a limitation of "not more than one exemption....to any residential unit." (Emphasis supplied.) The latter language appears to provide authority for the exemption of each residential unit, as opposed to the former provision for one exemption for each dwelling house. See, Overstreet v. Tubin, Fla. 1951, 53 So.2d 913; Ammerman v. Markham, Fla. 1969, 222 So.2d 423.