196.011 Annual application required for exemption.—
(1)(a) Except as provided in s. 196.081(1)(b), every person or organization who, on January 1, 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, on or before March 1 of each year, file an application for exemption with the county property appraiser, listing and describing the property for which exemption is claimed and certifying its ownership and use. The Department of Revenue shall prescribe the forms upon which the application is made. Failure to make application, when required, on or before March 1 of any year shall constitute a waiver of the exemption privilege for that year, except as provided in subsection (8) or subsection (9).
(b) The form to apply for an exemption under s. 196.031, s. 196.081, s. 196.091, s. 196.101, s. 196.102, s. 196.173, or s. 196.202 must include a space for the applicant to list the social security number of the applicant and of the applicant’s spouse, if any. If an applicant files a timely and otherwise complete application, and omits the required social security numbers, the application is incomplete. In that event, the property appraiser shall contact the applicant, who may refile a complete application by April 1. Failure to file a complete application by that date constitutes a waiver of the exemption privilege for that year, except as provided in subsection (8) or subsection (9).
(2) However, application for exemption will not be required on public roads rights-of-way and borrow pits owned, leased, or held for exclusive governmental use and benefit or on property owned and used exclusively by a municipality for municipal or public purposes in order for such property to be released from all ad valorem taxation.
(3) It shall not be necessary to make annual application for exemption on houses of public worship, the lots on which they are located, personal property located therein or thereon, parsonages, burial grounds and tombs owned by houses of public worship, individually owned burial rights not held for speculation, or other such property not rented or hired out for other than religious or educational purposes at any time; household goods and personal effects of permanent residents of this state; and property of the state or any county, any municipality, any school district, or community college district thereof.
(4) When any property has been determined to be fully exempt from taxation because of its exclusive use for religious, literary, scientific, or charitable 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.
(5) It is not necessary to make annual application for exemption on property used to house a charter school pursuant to s. 196.1983. The owner or lessee of any property used to house a charter school pursuant to s. 196.1983 who is not required to file an annual application shall notify the property appraiser promptly whenever the use of the property or the status or condition of the owner or lessee changes so as to change the exempt status of the property. If any owner or lessee fails to so notify the property appraiser and the property appraiser determines that for any year within the prior 10 years the owner or lessee was not entitled to receive such exemption, the owner or lessee of the property is subject to the taxes exempted as a result of such failure plus 15 percent interest per annum and a penalty of 50 percent of the taxes exempted. The property appraiser making such determination shall record in the public records of the county a notice of tax lien against any property owned by that person or entity in the county, and such property must be identified in the notice of tax lien. Such property is subject to the payment of all taxes and penalties. Such lien when filed shall attach to any property, identified in the notice of tax lien, owned by the person or entity who illegally or improperly received the exemption. If such person or entity no longer owns property in that county but owns property in some other county or counties in the state, the property appraiser shall record a notice of tax lien in such other county or counties, identifying the property owned by such person or entity in such county or counties, and it shall become a lien against such property in such county or counties.
(6) The owner of property that received an exemption in the prior year, or a property owner who filed an original application that was denied in the prior year solely for not being timely filed, may reapply on a short form as provided by the department. The short form shall require the applicant to affirm that the use of the property and his or her status as a permanent resident have not changed since the initial application.
(7)(a) Once an original application for tax exemption has been granted, in each succeeding year on or before February 1, the property appraiser shall mail a renewal application to the applicant, and the property appraiser shall accept from each such applicant a renewal application on a form prescribed by the Department of Revenue. Such renewal application shall be accepted as evidence of exemption by the property appraiser unless he or she denies the application. Upon denial, the property appraiser shall serve, on or before July 1 of each year, a notice setting forth the grounds for denial on the applicant by first-class mail. Any applicant objecting to such denial may file a petition as provided for in s. 194.011(3).
(b) Once an original application for tax exemption has been granted under s. 196.26, the property owner is not required to file a renewal application until the use of the property no longer complies with the restrictions and requirements of the conservation easement.
(8) The value adjustment board shall grant any exemption for an otherwise eligible applicant if the applicant can clearly document that failure to apply by March 1 was the result of postal error.
(9) Any applicant who is qualified to receive any exemption under subsection (1) and who fails to file an application by March 1, must file an application for the exemption with the property appraiser on or before the 25th day following the mailing by the property appraiser of the notices required under s. 194.011(1). Upon receipt of sufficient evidence, as determined by the property appraiser, demonstrating the applicant was unable to apply for the exemption in a timely manner or otherwise demonstrating extenuating circumstances judged by the property appraiser to warrant granting the exemption, the property appraiser may grant the exemption. If the applicant fails to produce sufficient evidence demonstrating the applicant was unable to apply for the exemption in a timely manner or otherwise demonstrating extenuating circumstances as judged by the property appraiser, the applicant may file, pursuant to s. 194.011(3), a petition with the value adjustment board requesting that the exemption be granted. Such petition must be filed during the taxable year on or before the 25th day following the mailing of the notice by the property appraiser as provided in s. 194.011(1). Notwithstanding the provisions of s. 194.013, such person must pay a nonrefundable fee of $15 upon filing the petition. Upon reviewing the petition, if the person is qualified to receive the exemption and demonstrates particular extenuating circumstances judged by the value adjustment board to warrant granting the exemption, the value adjustment board may grant the exemption for the current year.
(10)(a) A county may, at the request of the property appraiser and by a majority vote of its governing body, waive the requirement that an annual application or statement be made for exemption of property within the county after an initial application is made and the exemption granted. The waiver under this subsection of the annual application or statement requirement applies to all exemptions under this chapter except the exemption under s. 196.1995. Notwithstanding such waiver, refiling of an application or statement shall be required 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. In its deliberations on whether to waive the annual application or statement requirement, the governing body shall consider the possibility of fraudulent exemption claims which may occur due to the waiver of the annual application requirement. The owner of any property granted an exemption who is not required to file an annual application or statement shall 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. If any property owner fails to so notify the property appraiser and the property appraiser determines that for any year within the prior 10 years the owner was not entitled to receive such exemption, the owner of the property is subject to the taxes exempted as a result of such failure plus 15 percent interest per annum and a penalty of 50 percent of the taxes exempted. Except for homestead exemptions controlled by s. 196.161, the property appraiser making such determination shall record in the public records of the county a notice of tax lien against any property owned by that person or entity in the county, and such property must be identified in the notice of tax lien. Except as provided in paragraph (b), such property is subject to the payment of all taxes and penalties. Such lien when filed shall attach to any property, identified in the notice of tax lien, owned by the person who illegally or improperly received the exemption. If such person no longer owns property in that county but owns property in some other county or counties in the state, the property appraiser shall record a notice of tax lien in such other county or counties, identifying the property owned by such person or entity in such county or counties, and it shall become a lien against such property in such county or counties. Before a lien may be filed, the person or entity so notified must be given 30 days to pay the taxes.
(b) If a homestead exemption is granted as a result of a clerical mistake or omission by the property appraiser, the taxpayer may not be assessed a penalty or interest. Back taxes shall apply only as follows:
1. If the person who received the homestead exemption as a result of a clerical mistake or omission voluntarily discloses to the property appraiser that he or she was not entitled to the homestead exemption before the property appraiser notifies the owner of the mistake or omission, no back taxes shall be due.
2. If the person who received the homestead exemption as a result of a clerical mistake or omission does not voluntarily disclose to the property appraiser that he or she was not entitled to the homestead exemption before the property appraiser notifies the owner of the mistake or omission, back taxes shall be due for any year or years that the owner was not entitled to the limitation within the 5 years before the property appraiser notified the owner of the mistake or omission.
3. The property appraiser shall serve upon an owner that owes back taxes under subparagraph 2. a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county, and such property must be identified in the notice of tax lien. The property appraiser must include with such notice information explaining why the owner is not entitled to the limitation, the years for which unpaid taxes are due, and the manner in which unpaid taxes have been calculated. Before a lien may be filed, the person or entity so notified must be given 30 days to pay the taxes.
(c) The owner of any property granted an exemption under s. 196.26 shall notify the property appraiser promptly whenever the use of the property no longer complies with the restrictions and requirements of the conservation easement. If the property owner fails to so notify the property appraiser and the property appraiser determines that for any year within the preceding 10 years the owner was not entitled to receive the exemption, the owner of the property is subject to taxes exempted as a result of the failure plus 18 percent interest per annum and a penalty of 100 percent of the taxes exempted. The provisions for tax liens in paragraph (a) apply to property granted an exemption under s. 196.26.
(d) A county may, at the request of the property appraiser and by a majority vote of its governing body, waive the requirement that an annual application be made for the veteran’s disability discount granted pursuant to s. 6(e), Art. VII of the State Constitution after an initial application is made and the discount granted. The disabled veteran receiving a discount for which annual application has been waived shall notify the property appraiser promptly whenever the use of the property or the percentage of disability to which the veteran is entitled changes. If a disabled veteran fails to notify the property appraiser and the property appraiser determines that for any year within the prior 10 years the veteran was not entitled to receive all or a portion of such discount, the penalties and processes in paragraph (a) relating to the failure to notify the property appraiser of ineligibility for an exemption shall apply.
(e) For any exemption under s. 196.101(2), the statement concerning gross income must be filed with the property appraiser not later than March 1 of every year.
(f) If an exemption for which the annual application is waived pursuant to this subsection will be denied by the property appraiser in the absence of the refiling of the application, notification of an intent to deny the exemption shall be mailed to the owner of the property prior to February 1. If the property appraiser fails to timely mail such notice, the application deadline for such property owner pursuant to subsection (1) shall be extended to 28 days after the date on which the property appraiser mails such notice.
(11) At the option of the property appraiser and notwithstanding any other provision of this section, initial or original applications for homestead exemption for the succeeding year may be accepted and granted after March 1. Reapplication on a short form as authorized by subsection (6) shall be required if the county has not waived the requirement of an annual application. Once the initial or original application and reapplication have been granted, the property may qualify for the exemption in each succeeding year pursuant to the provisions of subsection (7) or subsection (10).
(12) For exemptions enumerated in paragraph (1)(b), social security numbers of the applicant and the applicant’s spouse, if any, are required and must be submitted to the department. Applications filed pursuant to subsection (6) or subsection (7) shall include social security numbers of the applicant and the applicant’s spouse, if any. For counties where the annual application requirement has been waived, property appraisers may require refiling of an application to obtain such information.
(13) Notwithstanding subsection (1), if the owner of property otherwise entitled to a religious exemption from ad valorem taxation fails to timely file an application for exemption, and because of a misidentification of property ownership on the property tax roll the owner is not properly notified of the tax obligation by the property appraiser and the tax collector, the owner of the property may file an application for exemption with the property appraiser. The property appraiser must consider the application, and if he or she determines the owner of the property would have been entitled to the exemption had the property owner timely applied, the property appraiser must grant the exemption. Any taxes assessed on such property shall be canceled, and if paid, refunded. Any tax certificates outstanding on such property shall be canceled and refund made pursuant to s. 197.432(11).
Cited 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....
Cited 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....
Cited 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....
Cited 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....
Cited 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....
Cited 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....
Cited 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....
Cited 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....
Cited 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....
Cited 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....
Cited 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....
Cited 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....
Cited 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....
Cited 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....
...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....
Published | 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....
...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....
...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....
2012) (emphasis added). A review of section 196.011, Florida Statutes (2014), confirms that residency
This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney. For legal consultation, call 904-383-7448.
