Preface

This document has been prepared by Property Tax Administration in an effort to compile one text of relevant statutes, rules and cases which apply to partial homestead exemptions. This document is not a rule. It is published for training purposes and is not intended to be the position of the Department of Revenue on any specific parcel of property.

This text should not be cited or used as a basis for granting or denying a homestead exemption. It is a compilation of relevant sources which should be considered in such matters. Readers and users should rely on the cases and authorities themselves and not on the characterization of them in this document.

This is the first DOR product of this type for training property appraisers and their staff in the area of partial homestead exemptions. We welcome the opportunity to respond to clarify any area of this document that is subject to interpretation. Please contact the Department of Revenue at 904-488-0712 (Office of General Counsel) or 904-488-3338 (Property Tax Administration).

Overview

"...the courts have held that the homestead exemption is to be construed liberally for the benefit of those it was designed to protect."

While the exemption from taxation of homesteads has been around for a long time in the state of Florida, it seems that the implementation of Amendment 10 and the concept of a capped assessed value on homestead property have created a new wave of confusion. This is especially true in the area of partial ownership (and partial exemption). Based on discussions in workshops, In-Depth Study data, and responses to the Department's procedural audit, Property Tax Administration believes it needs to address the partial homestead exemption issue again, hopefully in a more clear and concise manner.

It should be understood by all that certain situations will continue to require legal interpretation locally, with confirmation through Attorney General Opinions, Department of Revenue Opinion Letters, or by direct request for a Department opinion.

The desired outcome of presenting this material to those involved in Florida's ad valorem system is, given a multiple owner situation, participants will be able to apply the suggested process to consistently determine the correct amount of homestead exemption. Please note that certain questions of eligibility may be beyond the scope of this material.