Florida Administrative Code

12D-7.007 Homestead Exemptions - Residence Requirement

(1) For one to make a certain parcel of land his permanent home he must reside thereon with a present intention of living there indefinitely and with no present intention of moving therefrom.
(2) A property owner who in good faith makes real property in this state his permanent home is entitled to homestead tax exemption, notwithstanding he is not a citizen of the United States or of this State. (Smith v. Voight 28 So. 2d 426; Fla. 1946).
(3) A person in this country under a temporary visa cannot meet the requirement of permanent residence or home and therefore cannot claim homestead exemption.
(4) A person not residing in a taxing unit but owning real property therein may claim such property as tax exempt under Section 6, Article VII of the State Constitution by reason of residence on the property of natural or legal dependents provided he can prove to the satisfaction of the property appraiser that he claims no other homestead tax exemption in Florida for himself or for others legally or naturally dependent upon him for support. It must also be affirmatively shown that the natural or legal dependents residing on the property which is claimed to be exempt by reason of a homestead are entirely or largely dependent upon the landowner for support and maintenance.
(5) The Constitution contemplates that one person may claim only one homestead exemption without regard to the number of residences owned by him and occupied by "another or others naturally dependent upon" such owner. This being true no person residing in another county should be granted homestead exemption unless and until he presents competent evidence that he only claims homestead exemption from taxation in the county of the application.
(6) The survivor of a deceased person who is living on the property on January 1 and making same his permanent home, as provided by Section 6, Article VII of the Constitution is entitled to claim homestead exemption if the will of the deceased designates the survivor as the sole beneficiary. This is true even though the owner died before January 1 and by the terms of his will declared the sole beneficiary as the executor of his will. The application should be signed as sole beneficiary and as executor.
(7) A married woman and her husband may establish separate permanent residences without showing "impelling reasons" or "just ground" for doing so. If it is determined by the property appraiser that separate permanent residences and separate "family units" have been established by the husband and wife and they are otherwise qualified each may be granted homestead exemption from ad valorem taxation under Article VII, Section 6, 1968 State Constitution. The fact that both residences may be owned by both husband and wife as tenants by the entireties will not defeat the grant of homestead ad valorem tax exemption to the permanent residence of each.

Specific Authority 195.027 FS. Law Implemented 196.001, 196.031, 196.041, 196.051 FS. History-New 10-12-76, Amended 11-10-77, Formerly 12D-7.07.

12D-7.012 Homestead Exemptions - Joint Ownership.

(1) No residential unit shall be entitled to more than one homestead tax exemption.
(2) No family unit shall be entitled to more than one homestead tax exemption.
(3) No individual shall be entitled to more than one homestead tax exemption.
(4)(a) This paragraph shall apply where property is held by the entireties or jointly with a right of survivorship.
1. Provided no other co-owner resides on the property, a resident co-owner of such an estate, if otherwise qualified, may receive the entire exemption.
2. Where another co-owner resides on the property, in the same residential unit, the resident co-owners of such an estate, if otherwise qualified, must share the exemption in proportion to their ownership interests.
(b) Where property is held jointly as a tenancy in common, and each co-owner makes their residence in a separate family unit and residential unit on such property, each resident co-owner of such an estate, if otherwise qualified, may receive the exemption in the amount of the assessed value of his interest, up to $25,000. No tenant in common shall receive the homestead exemption in excess of the assessed valuation of the proportionate interest of the person claiming the exemption.
(5) Property held jointly will support multiple claims for homestead tax exemption; however, only one exemption will be allowed each residential unit and no family unit will be entitled to more than one exemption.
(6)(a) Where a parcel of real property upon which is located a residential unit held by "A" and "B" jointly as tenants in common or joint tenants without a right of survivorship and "A" makes his permanent home upon said property, but "B" resides and makes his permanent home elsewhere, "A" may not claim as exempt more than his interest in the property up to a total of $25,000 of assessed valuation on which he is residing and making the same his permanent home. The remainder of the interest of "A" and the interest of "B" would be taxed, without exemption, because "B" is not residing on the property or making same his permanent residence.
(6)(b) If that same parcel were held by "A" and "B" as joint tenants with a right of survivorship or tenants by the entirety under the circumstances described above, "A" would be eligible for the entire $25,000 exemption.
(7) In the situation where two or more joint owners occupy the same residential unit, a single homestead tax exemption shall be apportioned among the owners as their respective interests may appear.

Specific Authority 195.027, 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041, 213.05 FS. History--New 10-12-76, Formerly 12D-7.12, Amended 12-27-94.