Partial Exemption of Homesteads Training Tutorial Overview Step by Step Calculation Seven steps Step 1 - Determine the number of residential units on the property. Step 2 - Determine how many owners of the property are eligible for the homestead exemption. Step 3 - Determine the "tenancy" of ownership. Step 4 - Determine the Shared Exemption % (SE%) based on the tenancy of ownership. Step 5 - Calculate the amount of eligible assessed value for exemption. Step 6 - Calculate the potential homestead exemption amount. Step 7 - Compare the answer from Step 6 with answer from Step 2 to determine the amount of homestead exemption. Includes Definitions Includes Legislative References Includes Examples Worksheet Open an Impact on Amendment 10 References Florida Constitution Florida Statutes Florida Administrative Code (Rules) Attorney General Opinions (in response to constitutional officer's questions) Homestead Exemption - Construction of Duplex Units Homestead Exemption - Duplex, Divided One Half Interest Homestead Exemption - Divorced Owners Tenants-In-Common - Exemption Allowable Homestead Exemption - Jointly Held Property with Undivided Interest Husband and Wife Maintaining Separate Residences May Both Qualify for Homestead Exemption Homestead Exemption - Eligibility of Recreational Camper Situated on Parcel in Condominum Organization Homestead Exemption for Separated Lots Answers to practice problems found in steps 1 - 7