CopyCited 43 times | Published | Supreme Court of Florida | 2004 WL 2050106
...n is also consistent with article VII, section 6, which conditions the exemption "upon establishment of the right thereto in the manner prescribed by law." Horne,
288 So.2d at 199 (quoting art. VII, § 6, Fla. Const.). As Judge Stone observed below, section
196.011(1)(a), which implements the homestead exemption, requires a timely application, by March 1, to obtain the exemption for that year....
CopyCited 20 times | Published | Supreme Court of Florida
...Nevertheless, in the instant case Plaintiff was clearly afforded a hearing which comported with the procedural requirements of the Due Process Clauses of the Florida and United States Constitutions. "6. Plaintiff has no standing to raise the constitutionality of Section 196.011, Florida Statutes 1971, since that Statute does not deal with Homestead Tax Exemptions and Plaintiff was in no way affected by the operation thereof." (Emphasis supplied.) Accordingly, the trial court held that plaintiff's 1972 applic...
...Additionally, he argues that the foregoing sections of the Florida Statutes are unconstitutional, in that they failed to provide for procedural due process of law. Appellant also contends that the trial court erred in holding that the April 1 deadlines, contained in Sections
196.011,
196.131 and
196.151 of the Florida Statutes, F.S.A., do not contravene or conflict with the due process of law clauses of the State and Federal Constitutions....
CopyCited 18 times | Published | Supreme Court of Florida | 1997 WL 311864
...We do not believe that in enacting the 1988 amendment to section
196.192(1), the legislature intended to preclude an equitable owner who otherwise qualified from receiving a tax exemption. We also reject the suggestion that the granting of a tax exemption for the project is precluded by section
196.011(1), Florida Statutes (Supp....
CopyCited 17 times | Published | Florida 1st District Court of Appeal | 2000 WL 991017
...On that basis, the defendants moved to dismiss for lack of subject-matter jurisdiction. §
194.171(6), Fla. Stat. Furthermore, the defendants argued that the Reinishes lacked standing because they neither alleged compliance with the procedures governing the annual application for homestead tax exemption under section
196.011(1), Florida Statutes (1997), for creating a case or controversy; nor did they claim to have been denied the homestead tax exemption after filing a timely, written application for one....
CopyCited 8 times | Published | Florida 1st District Court of Appeal | 1992 WL 308638
...9), that provide for and set the limits of "use exemptions." [2] We first address whether Memorial was a proper applicant for the tax exemption and therefore had standing to object to the property appraiser's denial of exempt status to the property. Section 196.011 states in pertinent part: (1) Every person or organization who has the legal title to real or personal property, except inventory, which is entitled by law to exemption from taxation as a result of its ownership and use shall, before...
...It is the duty of the owner of any property granted an exemption who is not required to file an annual application or statement to notify the property appraiser promptly whenever the use of the property or the status or condition of the owner changes so as to change the exempt status of the property... . (Emphasis added.) Subsection 196.011(1) clearly requires that the person or organization who holds legal title to the real or personal property and who claims entitlement to exemption from taxation as a result of the ownership and use of the property file an application for exemption. Subsection 196.011(5) reiterates that the "owner of property" is the person or organization who is entitled to apply (or reapply) for an exemption. Subsection 196.011(9)(a) unambiguously states that the property owner has the duty to notify the appraiser when there is any change in ownership or " when the status *762 of the owner changes so as to change the exempt status of the property. " (Emphasis added.) While section 196.011 does not in express language preclude any person or organization other than the owner, i.e., a lessee, from filing an application for exemption, neither does it expressly authorize such other persons or organization to make applications for exemptions. Given its plain meaning, the language of section 196.011 is clear that the owner of the property is the only lawfully authorized applicant. The other sections in chapter 196 relating to exemption from ad valorem taxation, when construed with section 196.011, also make clear that the owner of the property is the only person or entity authorized to apply for and claim entitlement to an ad valorem property tax exemption....
...Taxpayers do not cite to any statutory authority for their contention that Memorial, as lessee, is a proper applicant for the exemption. They do, however, cite to Daniel v. T.M. Murrell Co., Inc.,
445 So.2d 587 (Fla. 2d DCA), rev. denied,
453 So.2d 43 (Fla. 1984), as demonstrating that section
196.011, Florida Statutes (1989), "does not impose an absolute requirement that the applicant be the title holder to the property......
...rect medical services to patients in a nonprofit or public hospital. To summarize, we hold that Memorial Hospital, as the lessee, was not a proper applicant for the exemption because it did not have legal title to the subject property as provided by section 196.011....
CopyCited 7 times | Published | Florida 1st District Court of Appeal | 1994 WL 284111
...pending 1992 tax obligation and to "grant Plaintiff's tax exemption in future years absent a material change in applicable law or a material change in Plaintiff's status or operation which would render Plaintiff ineligible for such exemption." Under section 196.011, Florida Statutes, a taxpayer must timely apply for the exemption each year, unless the property appraiser waives or modifies the annual application requirement, and failure to do so constitutes a waiver of the exemption privilege for that year....
CopyCited 6 times | Published | Florida 2nd District Court of Appeal | 1999 WL 682598
..." exemption authorized by section
196.012(6). Notwithstanding this fact, Turner denied the request for exemption. Although the record does not contain the notice setting forth the ground for denial, which is required to be served on the applicant by section
196.011(6), it appears to be undisputed that Turner was of the opinion that the sports facility exemption was unconstitutional....
CopyCited 5 times | Published | Florida 4th District Court of Appeal | 2005 WL 902115
...ry 1st of each year. §
192.042(1), *685 Fla. Stat. Third, "[e]very person or organization who, on January 1, has the legal title to real or personal property . . . shall, on or before March 1 of each year, file an application for exemption . . . ." §
196.011(1)(a), Fla....
CopyCited 4 times | Published | Florida 3rd District Court of Appeal
...iff failed to apply for a *572 tax exemption for 1972. At the conclusion of the hearing on these motions for summary judgment, the court found as follows: (1) that plaintiff was not required to file an annual application for exemption as required by § 196.011(1), Fla....
...ay statute of limitations. See Askew v. MGIC Development Corporation of Florida, Inc., Fla.App. 1972,
262 So.2d 227. Last, it is also apparent that plaintiff did not file in 1972 an application for exemption on the leasehold interests as required by §
196.011(1), Fla....
CopyCited 4 times | Published | Florida 2nd District Court of Appeal | 2004 WL 1824123
...No appearance for Appellee Jim Smith, in his capacity as Property Appraiser of Pinellas County. WALLACE, Judge. Fred A. Thomas and Joy S. Thomas (the Taxpayers) appeal the circuit court's order dismissing their fifth amended complaint with prejudice. The Taxpayers argue that section 196.011(1)(b), Florida Statutes (1997), which requires disclosure of the Taxpayers' social security numbers as a condition of obtaining a homestead tax exemption for their residence, violates their right to privacy under the Florida Constitut...
...Baugher III, Protecting and Preserving the Save Our Homes Cap, 77 Fla. B.J. 34 (Oct.2003). The owner of property recognized as homestead for tax purposes thus receives a twofold benefit: (1) a tax exemption of $25,000 and (2) a cap on the amount that the assessed value of the property can rise in a given year. [1] Section 196.011(1)(b) requires applicants for the homestead tax exemption to supply their social security numbers on an application form as a condition to obtaining the exemption (the required disclosure). Pursuant to the statute, an applicant's failure to provide his or her social security number waives the exemption for the year of the application. Section 196.011(1)(b) provides, in pertinent part: The form to apply for an exemption ......
...on privilege for that year.... This provision was added by chapter 94-353, section 45, at 2561, Laws of Florida, which became effective June 3, 1994. Ch. 94-353, § 75, at 2576, Laws of Fla. Rule 12D-7.001(4), Florida Administrative Code, implements section 196.011(1)(b): Each new applicant for an exemption ......
...the applicant can demonstrate that failure to timely file a completed application was the result of a postal error or, upon filing a timely petition to the value adjustment board, that the failure was due to extenuating circumstances as provided in section 196.011, Florida Statutes....
...roperty taxes that the Taxpayers claim to have paid on account of the denial of their application for homestead tax exemption. The Taxpayers advanced three claims in support of their request for declaratory relief. First, the Taxpayers asserted that section 196.011(1)(b) and rule 12D-7.001(4) violated their constitutional right of privacy under article I, section 23, of the Florida Constitution. Second, the Taxpayers claimed that section 196.011(1)(b) and rule 12D-7.001(4) violated provisions of the Privacy Act because the homestead application forms utilized by the Property Appraiser failed to provide all of the information required by subparagraph (b) of the Privacy Act. Third, the Taxpayers contended that section 196.011(1)(b) and rule 12D-7.001(4) violated their right to equal protection under the law as guaranteed by article I, section 2, of the Florida Constitution, and Section 1 of the Fourteenth Amendment to the United States Constitution....
CopyCited 3 times | Published | Florida 1st District Court of Appeal
...[4] *1104 Under the Department's view (somewhat over-simplified) the taxing formula reads: "household goods" constitute "personal property" for purposes of ad valorem taxation (Section
192.001(11)(a) Florida Statutes); unless "expressly exempted from taxation" all "personal property" in the State is taxable (Section
196.011, Florida Statutes); and the only express exemption of household goods and personal effects applies to persons "residing and making his or her permanent home" in Florida (Section
196.181, Florida Statutes 1977)....
...x laws by the process of "definition", or "inclusion" and "exclusion", whereby certain types of property, or some elements affecting its value, may be included or excluded for tax purposes. Cf. Sections
211.13,
193.023,
193.011(7),
193.451,
193.621,
196.011(1), Florida Statutes 1977....
CopyCited 3 times | Published | Florida 5th District Court of Appeal | 2001 WL 303239
...alue on the tax roll, did not address governmental tax exemption issues until after the tax rolls had been prepared, and then issued a certificate of correction. The Utility could not file an annual application for exemption from taxes because under section 196.011(1), the application had to be filed by March 1. On that date the Utility was not the owner of Poinciana. However, section 196.011(8) provides that any applicant who is qualified to receive an exemption and fails to file an application by the due date, may still file an application for the exemption, and may also file a petition with the Value Adjustment Board (VAB) requesting that the exemption be granted....
CopyCited 3 times | Published | Florida 1st District Court of Appeal | 2003 WL 1204107
...This same rule of law should apply in the instant matter, which involves section
194.171(2), a statute of non-claim. Thus, the controlling question is whether the new count in the complaint, setting forth a challenge to denial of the exemption for the subsequent year, states a new cause of action. We find that it does. Section
196.011(1)(a) provides in pertinent part that "[f]ailure to make application, when required, on or before March 1 of any year shall constitute a waiver of the exemption privilege for that year," with certain exceptions which do not apply in the instant case....
CopyCited 3 times | Published | Florida 4th District Court of Appeal | 2016 Fla. App. LEXIS 10777, 41 Fla. L. Weekly Fed. D 1614
...to the value adjustment board before the tax rolls are certified and the 60-day period in section
194.171(2) is triggered, there is no procedure for the property owner to obtain administrative review of the property appraiser’s determination under section
196.011(9)(a) before the tax lien is recorded in the public records. Accordingly, if section
194.171(2)-was construed to apply to tax liens, the only opportunity a property owner would have to challenge the property appraiser’s “back-assessment” of taxes under section
196.011(9)(a) would be by filing suit within,60 days after the tax lien is recorded in the public records....
CopyCited 2 times | Published | Florida 1st District Court of Appeal | 2016 WL 606685
...The Tax Lien recorded against Genesis’ property was not part of the property
appraiser’s certification of the county’s tax rolls for 2013 (or any other year) under
section
193.122. Instead, it was based on the property appraiser’s retrospective
determination under section
196.011(9)(a)5 that Genesis was not entitled to the tax
exemption it received from 2005 to 2012.
Section
194.171 does not refer to section
196.011(9)(a) nor does it mention
tax liens....
...tute so that it would read: “No
action shall be brought to contest a tax assessment or tax lien after 60 days from the
date the assessment being contested is certified for collection under s.
193.122(2), 60
days after the lien is recorded under s.
196.011(9)(a), or 60 days after the date a
decision is rendered concerning such assessment by the value adjustment board ....
...the value adjustment board
before the tax rolls are certified and the 60-day period in section
194.171(2) is
triggered, there is no procedure for the property owner to obtain administrative
review of the property appraiser’s determination under section
196.011(9)(a) before
the tax lien is recorded in the public records. Accordingly, if section
194.171(2) was
construed to apply to tax liens, the only opportunity a property owner would have to
challenge the property appraiser’s “back-assessment” of taxes under section
196.011(9)(a) would be by filing suit within 60 days after the tax lien is recorded in
the public records....
...r being used for other than religious
purposes, but under paragraph (1)(c), if the exemption is denied, the property owner
may appeal the decision to the value adjustment board “in the manner prescribed for
appealed tax exemptions.”
9
See § 196.011(4), Fla....
...purposes and the
application for its exemption has met the criteria of s.
196.195, the property appraiser
may accept, in lieu of the annual application for exemption, a statement certified
under oath that there has been no change in the ownership and use of the property.”);
see also §
196.011(9)(a), Fla....
CopyCited 2 times | Published | District Court, S.D. Florida | 1998 WL 199342
...Appellant argues that (1) there can be no exemption granted for property if there was no application filed seeking the exemption; and (2) the bankruptcy court does not have the authority to preempt the threshold requirement and time limitation to establish entitlement to the tax exemption. Appellant relies on Section 196.011(1), Fla....
...The Debtor's primary business has been the development and management of low-income housing projects and single-family homes in Dade County, Florida. C. The Debtor has qualified as a charitable organization pursuant to section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. § 501(c)(3). D. Pursuant to Florida Statutes § 196.011, a qualified owner must file an application for exemption from ad valorem real estate and tangible personal property taxes, (collectively, the "Taxes") (or a statement of oath renewing a previously granted exemption) no later than March 1 of the subject year, failing which the exemption is waived....
...In 1988, the Debtor applied for and obtained a charitable exemption from the Taxes with respect to the Improved Properties pursuant to Florida Statute §§
196.192,
196.195 and
196.196. The Debtor subsequently failed to file a new application or statement of oath pursuant to Florida Statute §
196.011 so as to maintain its tax exempt status as to the Improved Properties for the years 1989 through 1992....
...In 1988, the Debtor applied for and obtained a charitable exemption from the Taxes with respect to the Commercial Property pursuant to Florida Statute §§
196.192,
196.195 and
196.196. The Debtor subsequently failed to file the required statement of oath pursuant to Florida Statute §
196.011 so as to maintain its tax exempt status as to the Commercial Property for the years 1989 through 1994....
CopyAgo (Fla. Att'y Gen. 2008).
Published | Florida Attorney General Reports
CopyAgo (Fla. Att'y Gen. 1999).
Published | Florida Attorney General Reports
substantially the following question: Does section
196.011(11), Florida Statutes, require that social
CopyPublished | Court of Appeals for the Eleventh Circuit
Argued: Apr 19, 2024
exemption with the county property appraiser.” Id. §
196.011(1)(a). After an original homestead exemption
CopyPublished | Florida 3rd District Court of Appeal | 1996 Fla. App. LEXIS 10409, 1996 WL 577151
...Trinity Episcopal School, Inc. v. Robbins,
605 So.2d 880 (Fla. 3d DCA 1992). A motion for rehearing was denied and the Florida Supreme Court denied the petition for review. Robbins v. Trinity Episcopal School, Inc.,
617 So.2d 320 (Fla.1993). *810 Florida Statute section
196.011 requires the properly appraiser to mail a renewal application to the applicant on or before February 1st “once an original application for tax exemption has been granted.” Fla. Stat. §
196.011 (6) (1995)....
CopyPublished | United States Bankruptcy Court, M.D. Florida | 1991 Bankr. LEXIS 1583, 1991 WL 229809
...ion was increased to $25,000 for years after 1982. Fla. Const, art. 7 § 6(d). To receive the homestead tax exemption, an owner must apply to the county property appraiser, describing the property and certifying its ownership and use. Fla.Stat. Ann. § 196.011(1) (1991)....
CopyAgo (Fla. Att'y Gen. 1974).
Published | Florida Attorney General Reports
application of this doctrine in tax exemption cases. Section
196.011, F.S. 1971, requires an application each year
CopyPublished | Supreme Court of Florida | 42 Fla. L. Weekly Supp. 254, 2017 WL 823607, 2017 Fla. LEXIS 425
...exempt status to be applied by property appraisers on an annual basis as defined in
s.
196.195.” For example, if a nonprofit owner of a property forgets to file its
annual form with the property appraiser then its tax exemption will be waived for
that year. See §
196.011, Fla....
CopyPublished | Florida 1st District Court of Appeal
...view of the legislative history and an examination of current Florida statutes on the same subject which predate the amendment that the legislature could not have reasonably contemplated any type of ownership other than legal ownership. For example, section 196.011(1), Florida Statutes, provides: Every person or organization who, on January 1, has the legal title to real or personal property ......
...which is entitled by law to exemption from taxation as a result of its ownership and use shall, on or before March 1 of each year, file an application for exemption with the county property appraiser. (Emphasis added.) Thus, reading the term "owned" in section
196.192(1) in pari materia with that of "legal title" in section
196.011(1), leads to the conclusion that the legislature, in enacting the 1988 amendment, had no purpose other than to require legal title to the property by the entity which uses it for an exempt purpose....
...Metropolitan Dade County,
394 So.2d 981 (Fla.1981). In fact, this court in Mastroianni specifically concluded that the lessee, a nonprofit hospital corporation, "was not a proper applicant for the exemption because it did not have legal title to the subject property as provided by section
196.011." Mastroianni,
606 So.2d at 765....
CopyPublished | Florida 3rd District Court of Appeal
...personal documents (e.g., driver’s license, voter registration card, utility bills,
banking information) that would indicate homestead eligibility.
Generally, an application for homestead exemption must be filed
annually, no later than March 1 of each tax year. See § 196.011(1)(a), Fla.
Stat. (2017). Section 196.011(9), though, expressly permits a county, at the
request of its property appraiser, to implement an automatic annual
homestead exemption process, whereby the annual application requirement
4
is waived once the taxpayer has filed an initial exemption application, and
that initial exemption has been granted. See § 196.011(9)(a), Fla....
...emption process, and Hassett
availed himself of it, so that, after his 2007 exemption application, and the
Property Appraiser’s granting of same, Hassett did not thereafter file annual
exemption applications. The Property Appraiser, pursuant to section
196.011(9)(a), automatically renewed Hassett’s homestead exemption for
tax years 2008 through 2015.
B....
...in the attached lien
copies. The reason for the revocation of your homestead is we discovered
that the homestead property was not eligible for homestead exemption
because you did not make the property claimed as homestead your
permanent residence (ss.
196.011,
196.015 and
196.031, F.S.).”
(Emphases in original).
7
tax years 2008 through 2015, notwithstanding that the Property Appraiser,
in 2011 and 2013, had conducted investigations of potent...
...The trial court, though, upheld the Property Appraiser’s objection to
Hassett introducing such evidence. The trial court concluded that,
notwithstanding the Property Appraiser’s revocation of the exemption for tax
years 2008 through 2015, Hassett, by availing himself of section
196.011(9)’s automatic renewal process for those tax years, was precluded
from introducing any evidence regarding his residency, and otherwise was
9
prohibited from challenging the Property Appraiser’s exemption revocation
for those years....
...challenging the Property Appraiser’s revocation of the homestead exemption
for tax years 2008 through 2015.
At the outset, we note that the statutes do not expressly contemplate
the situation presented here, and there appears to be no case law directly
on point. Section
196.011 provides the mechanism for taxpayers to apply for
homestead exemptions, while section
196.161 provides for imposition of
liens when revocation has occurred....
...prescribes
the parameters of a lien upon revocation of an exemption. Neither statute
specifically deals with the effect of a property appraiser’s revocation of an
exemption that has, in subsequent years, been automatically renewed
pursuant to section 196.011(9)(a).
It is evident from our review of the trial transcript, though, that the trial
court made its determination based on its belief that the subject statutes
relied upon by the Property Appraiser are penal in nature:...
...(2017). This statute does not limit the ability of a
taxpayer to challenge the revocation for “any year or years” simply because
the subject property is located in a county that has adopted the automatic
exemption renewal expressly authorized by section
196.011(9).
Additionally, section
196.161(1)(b) – allowing for revocation and lien
imposition “upon a determination ....
...for each of the
preceding ten years, we have been cited no statutory provision that outright
would preclude the taxpayer from challenging that determination for all such
tax years.
16
Indeed, while section
196.011(9)(a) places an affirmative duty on the
taxpayer to notify the property appraiser “whenever the use of the property
or the status or condition of the owner changes so as to change the exempt
status of the property,” no provision in section
196.011(9) authorizes an
automatic, unchallengeable forfeiture of the exemption for all tax years, upon
a property appraiser’s determination, under section
196.161(1)(b), that an
exemption has been wrongfully granted....
...By its plain and unambiguous language,
though, section
194.171(2) imposes deadline limitations on an action
contesting a tax assessment and does not apply to a challenge, such as
Hassett’s, to a property appraiser’s revocation of a homestead exemption
11
Hassett makes the argument that, because section
196.011(9)(e) required
the Property Appraiser to notify Hassett of his intent to deny the automatic
renewal of the exemption, and, because the Property Appraiser provided no
such notice to Hassett for the tax years 2008 through 2015, the tax liens for
those tax years are invalid....
...We agree with the Property Appraiser, though,
that this section applies only when a property appraiser intends to deny an
automatic renewal for any tax year, and it has no applicability to a situation
where a previously issued exemption has been revoked. We note that the
Property Appraiser’s February 3, 2017 notice met section
196.011(9)(e)’s
requirements related to the 2016 tax year.
17
(and related lien imposition) pursuant to section
196.161(1)(b)....
CopyPublished | Supreme Court of Florida | 41 Fla. L. Weekly Supp. 249, 2016 WL 3090403, 2016 Fla. LEXIS 1149
...78 for a
particular tax year is contingent upon many factors. For example, “[e]very person
or organization who, on January 1, has the legal title to [real property] shall, on or
before March 1 of each year, file an application for exemption.” § 196.011(1)(a),
Fla....
CopyPublished | Florida 4th District Court of Appeal | 2003 WL 21396707
...That is not the issue before this court. The Powells do not seek a homestead exemption for the year 2000; they seek application of the Save Our Homes cap to the increase in the assessed value of their home in that year. Thus, their compliance with the filing requirements of section 196.011 is irrelevant here. See § 196.011, Fla....
...In my judgment, the Powells do not qualify for "save our homes" treatment for the 2001 tax year because they did not timely apply for a homestead exemption. While the benefits of article VII, section 4(c) of the Florida Constitution apply to all persons "entitled to" a homestead exemption under section 6, section 196.011(1)(a), Florida Statutes, provides that the homestead exemption is available only to those who apply for it by March 1....
CopyPublished | Florida 1st District Court of Appeal
...within the county is
subject to ad valorem taxation; and if so, valuing the property and
assessing tax on it. Art. VIII, § 1(d), Fla. Const. 4 Each property
appraiser also has authority to determine whether property is
entitled to a tax exemption. § 196.011, Fla....
...5th DCA 2010).
This year-standing-alone concept reflects the nature of
taxation and the annual taxation process established in the
Florida Statutes. Property owners seeking tax exemptions must
apply annually, and failure to file “shall constitute a waiver of the
exemption privilege for that year.” § 196.011(1)(a), Fla....
...After
initially granting a tax exemption, the property appraiser in
subsequent years mails the taxpayer a renewal application, but
13
the property appraiser retains the discretion to deny even a
renewal application. § 196.011(6)(a), Fla....
...not excluded from such
waiver by statute, which then shifts to the property owner the
burden of notifying the property appraiser proactively of any
changes that may affect the exempt status of the property, subject
to penalties for failure to do so. § 196.011(9)(a), Fla. Stat. Even in
that context, which was the process followed in this case, the
statute contemplates the property appraiser’s discretion to deny
an exemption. § 196.011(9)(e), Fla....
CopyAgo (Fla. Att'y Gen. 1978).
Published | Florida Attorney General Reports
...S., are mailed to homestead exemption applicants or claimants. The duties of the property appraiser in regard to homestead exemptions are set forth in Ch. 196, F. S. There is no section of that statute which deals with a `homestead renewal application' to which you refer in your inquiry. Section 196.011 (1), F....
...S., provides that a property owner `that received an exemption in the prior year may reapply on a short form as provided by the Department of Revenue.' This statute appears to contemplate the inclusion of homestead exemption reapplications also. See s. 196.011 (3), F....
CopyAgo (Fla. Att'y Gen. 2007).
Published | Florida Attorney General Reports
exemption under this section is described in section
196.011, Florida Statutes. As set forth in that section:
CopyPublished | Florida 4th District Court of Appeal | 2015 Fla. App. LEXIS 2614, 2015 WL 774658
...statute, Mary Jane argued her husband’s “death did not constitute a
change of ownership of the [home] that triggered the requirement to
reassess the [home] at just value.” Rather, Mary Jane interpreted section
193.155(3)(a) in pari materia with section
196.011, Florida Statutes
(2011)—the homestead exemption’s implementing statute—as mandating
that “there is no change of ownership where subsequent to the change,
the same person is entitled to the homestead exemption and the transfer...
...homestead application in her name. The appellants viewed the death of
Frank, “the co-owner of the property who was the only applicant for [the
H]omestead Exemption,” as “a change in ‘the status or condition of the
owner’” contemplated by section 196.011(9)(a), Florida Statutes (2011),
requiring Mary Jane to “notify the Martin County Property Appraiser of
that fact.” Because she failed to do so, the appellants claimed the lien was
proper.
The circuit court granted summary final...
...Once the homestead exemption is
granted, the homeowner is not required—county permitting—to submit a
renewal application each year unless there has been change affecting the
property’s homestead status. See Mastroianni v. Mem’l Med. Ctr. of
Jacksonville, Inc.,
606 So. 2d 759, 761-62 (Fla. 1st DCA 1992). Section
196.011(9)(a), Florida Statutes (2011), sets forth the circumstances when
a reapplication for homestead status is required even where a county
“waiver” exists:
A county may, at the request of the property appraiser and by...
...enjoy the homestead exemption because she continued to occupy
the home as her primary residence
The appellants argue that after her husband’s death, Mary Jane was
not entitled to the waiver of the homestead renewal procedures provided
in section
196.011(9)(a) because the ownership of her home had “change[d]
in any manner” within the meaning of that section, thus requiring her to
file a new homestead application. However, as Mary Jane argues, there
was no such change of ownership that triggered the need for a new
application. Section
196.011 must be read in pari materia with the “Save
Our Homes” amendment’s implementing statute—section
193.155,
Florida Statutes (2011)—which expressly provides that there is no change
in ownership when there is a transfer of homes...
...provision must
be construed or interpreted in such manner as to fulfill the intent of the
people, never to defeat it.” Browning v. Fla. Hometown Democracy, Inc.,
PAC,
29 So. 3d 1053, 1063 (Fla. 2010) (citation and quotations omitted).
Sections
196.011 and
193.155 both implement the constitutional
provisions concerning the taxation of homestead properties. As previously
noted, section
196.011(9)(a)’s homestead renewal procedure mandates the
re-filing of a homestead application “when any property granted an
exemption is sold or otherwise disposed of, when the ownership changes
in any manner, when the applicant for homestead exemption ceases to use
the property as his or her homestead, or when the status of the owner
changes so as to change the exempt status of the property.” While section
196.011 fails to define the term “ownership change,” section
193.155(3)(a),
which pertains to assessment caps under the “Save Our Homes”
amendment, fills this void by stating:
(3)(a) Except as provided in this subsection or sub...
...homestead shall each be considered to have received the
homestead exemption even though only the husband or the
wife applied for the homestead exemption on the previous
homestead.
§
193.155(8), Fla. Stat. (2011) (emphasis added).
Reading sections
196.011 and
193.155 together leads to two
conclusions....
...First, a homestead application filed by one spouse inures to
the other spouse, provided both spouses permanently resided at the
homestead. Second, the transfer of homestead property between a wife
and husband through the operation of survivorship does not constitute a
change of ownership under section 196.011(9)(a)....
...Such a result is not consistent with the
homestead exemption’s purpose of shielding Floridians from undue
financial hardship related to a home after a person has experienced one of
life’s most stressful events, the death of a spouse.
The appellants also focus on the language in section 196.011(9)(a)
indicating that refiling of an application is required when the “applicant
for homestead exemption ceases to use the property as his . . . homestead.”
Obviously, Frank’s death meant that he ceased to “use” the property.
However, this approach fails to take into account that section 196.011
allows an “applicant” to apply for a homestead exemption on behalf of a
spouse. See § 196.011(1)(b), Fla....
...Stat. (2013). We therefore read
“applicant” as including both spouses who own a property as tenants by
the entirety. This reading is reinforced by treatment accorded spouses in
subsections
193.155(3) and (8). The “cease to use” provision of section
196.011(9)(a) applies when both spouses cease to use the property as their
homestead.
The notion that there was not a change of ownership or use in this case
that triggered the requirement of a new homestead application is
strengthened by...
...2d 456, 458 (Fla. 1956).
Because Mary Jane owned no more or less of the property after her
husband died, and because entireties law viewed them as one owner,
neither the ownership of the property nor Mary Jane’s use of it “changed”
within the meaning of section 196.011(9)(a).
The rule created by reading the Constitution and applicable statutes
together is that where a husband and wife occupy a homestead and where
one of the spouses properly applied for and obtained a homestead
exemption, the deat...
...permanent residents, entitled to homestead exemptions in the first place.”
We do not see that these concerns are different than those related to any
homestead owner facing renewal—an owner is required to file an honest
renewal application under section 196.011(6)(a) or refile an application if
required under section 196.011(9)(a)....
...Similar to any taxation statute,
homestead law requires people to act honestly, to tell the truth, or suffer
the legal consequences. If Mary Jane had not been using the home as her
primary residence after her husband’s death she would have been required
to report that fact pursuant to section 196.011(9)(a) or suffer the interest
and penalty provisions of that section....
CopyPublished | District Court of Appeal of Florida | 1974 Fla. App. LEXIS 8142
479. .See, § 192.062, F.S.1967, changed to § 196.-011, Oh. 69-55, Laws of Fla.1969. . (Fla.1967)
CopyAgo (Fla. Att'y Gen. 2003).
Published | Florida Attorney General Reports
exemption under this section is described in section
196.011, Florida Statutes. As set forth in that section:
CopyPublished | Florida 2nd District Court of Appeal
...stating that the applications were denied because the properties were
"being used for proprietary purposes." Gulf Marine petitioned for relief
from the VAB pursuant to section
194.011, Florida Statutes (2014).4
3 The parties have not addressed the effect of section
196.011(1)(a),
Florida Statutes (2014), which directs that the person or organization
"who ....
...dition to the lawsuit. Gulf
16
Marine, not the Port Authority, applied to have the property exempted
from taxation even though only the Port Authority, as legal title holder,
was authorized by law to do so. See § 196.011(1)(a)....
CopyPublished | Florida 1st District Court of Appeal
...I.
In 1996, Appellants applied for and received a homestead
property tax exemption on their residential property in Walton
County. They continued receiving this exemption automatically for
the next twenty years. See § 196.011(9)(a), Fla....
...application). But on June 30, 2017, the Walton County Property
Appraiser mailed Appellants a notice denying their homestead
exemption. The notice marked two reasons for disapproving
Appellants’ exemption: (1) not making the property a permanent
residence (ss.
196.011 and
196.031, F.S.); and (2) abandoning the
homestead by renting it contrary to §
196.061 (entitled “Rental of
Homestead to constitute abandonment”):
After receiving the notice, Appellants contacted the Property
Appraiser claiming that the notice was invalid....
...ment
processes administered under the revenue laws of this state.”
§
192.0105, Fla. Stat. And taxpayers’ “RIGHT TO KNOW” rights
include, for instance: “[t]he right of an exemption recipient . . . to
notice of denial of the exemption (see ss.
196.011(6),
196.131(1),
196.151, and
196.193(1)(c) and (5)).” §
192.0105(1)(f), Fla....
...post office address given by the applicant.
* * *
196.193 Exemption applications; review by
property appraiser.—
(1)(a) All property exempted from the annual application
requirement of s.
196.011 shall be returned, but shall be
granted tax exemption by the property appraiser....
...entitled to any exemption.”). The broad application of subsection
(5) is consistent with the breadth of the rest of §
196.193.
Subsection (1)(a), for instance, refers to a broad class of property
exemptions that don’t require an annual application under
§
196.011, which includes homestead exemptions. See §
196.011(9)(a), Fla....
...that the applicant
failed to meet the statutory requirements.” §
196.193(5)(b), Fla.
Stat. Instead, the notice (pictured above) checked boxes and cited
statutes but failed to provide specific investigative facts leading to
* Consistent with §
196.011(9)(a), Appellants filed their only
homestead property tax exemption application with Walton
County in 1996....
CopyAgo (Fla. Att'y Gen. 2001).
Published | Florida Attorney General Reports
deadline established under section
196.011(8), Florida Statutes? In sum: Section
196.011(8), Florida Statutes
CopyAgo (Fla. Att'y Gen. 2006).
Published | Florida Attorney General Reports
...Milligan,
229 So. 2d 262 (Fla. 4th DCA 1969), cert. denied,
237 So. 2d 539 (Fla. 1970). 3 Section
192.042 (1), Fla. Stat., states: "All property shall be assessed according to its just value as follows: (1) Real property, on January 1 of each year. . . ." 4 Section
196.011 (1)(a), Fla. Stat. 5 Section
196.011 (2), Fla....
CopyPublished | District Court of Appeal of Florida | 1978 Fla. App. LEXIS 16486
...Said order denied appellants’ motion to dismiss the complaint and motion for summary judgment. We reverse. Succinctly stated, appellee sought a charitable exemption upon its property for the year 1976. It failed, however, to file its annual application for exemption from taxation on or before March 1, 1976, pursuant to Section 196.011(1), Florida Statutes (1975). Said section provides as follows: “196.011....
...a municipality for municipal or public purposes in order for such property to be released from all ad valorem taxation. The owner of property that received an exemption in the prior year may reapply on a short from as provided by the department.” Section 196.011(4) provides an alternate means of acquiring tax exempt status without the filing of an application for exemption....
CopyPublished | Florida 1st District Court of Appeal
...3d at 1272 (discussing
remedial, procedural, and substantive law).
We recognize that claims for tax exemptions are subject to statutory
conditions such as filing an application in a timely manner. See Zingale v. Powell,
885 So. 2d 277, 285 (Fla. 2004); Horne v. Markham,
288 So. 2d 196, 199 (Fla.
1973). Under section
196.011(1)(a), Florida Statutes, appellee had to file its
renewal application for the tax exemption by March 1, 2013, unless certain
statutory exceptions were applicable. Under sections
196.011(6)(a) and
4
196.193(5)(a), Florida Statutes, the property appraiser had until July 1, 2013, to
deny appellee’s application....
...The constitutional question
is whether a vested right is diminished, and none was in the present case.
Accordingly, I respectfully dissent.
No exemption from ad valorem taxation exists unless a property owner
makes timely application, see § 196.011(1)(a), Fla....
...(2013), and the property
appraiser grants the application (or fails to deny it by July 1). See §
196.193(5)(a),
(b), Fla. Stat. (2013). As the majority opinion notes, property owners must file the
exemption application with the property appraiser “on or before March 1 of each
year.” §
196.011(1)(a), Fla....
CopyPublished | Supreme Court of Florida
...permanent residence is being maintained on Florida property will
involve some level of factual inquiry regarding the actual use of the
residential property in question.” Garcia v. Andonie,
101 So. 3d
339, 347 (Fla. 2012) (emphasis added).
A review of section
196.011, Florida Statutes (2014), confirms
that residency is a use-based requirement....
