Title: Homestead Exemption-Jointly Held Property With Undivided Interest

071-269 - September 2, 1971

To: William Hubbard Gray, Tax Assessor, Live Oak

Prepared by: Winifred L. Wentworth, Assistant Attorney General

QUESTIONS:

1. A mother and son own property jointly with an undivided half interest. While the son lived in the house with his mother she received a full $5,000 homestead exemption but he is now married and has moved a trailer onto the property. Assuming the son has complied with all the trailer laws and the trailer is assessed and becomes a part of the land, are mother and son each entitled to a $5,000 homestead exemption providing the property is assessed at $10,000 or more?

2. Suppose there are five persons who are heirs owning one fifth undivided interest in a certain parcel of property and all five persons live on this property. Is each one entitled to a $5,000 homestead exemption for a total of $25,000 providing the property is assessed that high or higher?

3. If either one or both of these questions is answered in the affirmative then why are a husband and wife as joint owners not entitled to two $5,000 homestead exemptions?

SUMMARY:

Each owner of an undivided interest in a parcel of real property may be entitled to a full homestead exemption to the extent of the value of his interest provided all homestead conditions are met, including existence of a separate family unit and residential unit for each owner or exemption applicant.

Question 1 is answered in the affirmative by reasoning stated in earlier opinions of this office, AGO's 071-38, 070-54, 070-154, 069-38, 063-29, 055-319 and 055-85. Question 2 is also answered in the affirmative by those opinions provided all homestead conditions are met, including existence of separate family units and residential units. Question 3 is answered in the negative because there would not appear to be separate residential or family units.