Florida/Georgia Personal Injury & Workers Compensation

...a corporation owning a fee or a leasehold initially in excess of ninety-eight years. Section 192.001(8), Florida Statutes (1983), reads: "Homestead" means that property described in s. 6(a), Art. VII and s. 4(a)(1), Art. X of the State Constitution. Section 196.015 reviews significant factors for homestead for tax purposes....

...igration and Naturalization Service) had not granted them permanent resident status. Their applications for such status, however, were pending. In their summary judgment motion, the Homeowners asserted that they had satisfied all the requirements of section 196.015, Florida Statutes (2002)....

...as the intention of returning. A person may have only one permanent residence at a time; and, once a permanent residence is established in a foreign state or country, it is presumed to continue until the person shows that a change has occurred. .... 196.015 Permanent residency; factual determination by property appraiser....

...(8) The address as listed on federal income tax returns filed by the applicant. (9) The previous filing of Florida intangible tax returns by the applicant. The Homeowners argue that the property appraiser impermissibly considered their immigration status in denying their application. We disagree. Section 196.015 does not contain an exhaustive list of relevant factors....

...payer to furnish certain information to the property appraiser for the purpose of determining that the taxpayer is a permanent resident as defined in s. 196.012(17). Such information may include, but need not be limited to, the factors enumerated in s. 196.015....

...the owner or his dependents, most determinations regarding whether a 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. 12 Indeed, section 196.015 states that “[fintention to establish a permanent residence in this state is a factual determination,” see § 196.015, Fla. Stat. (2006), not an issue of law. Although section 196.015 contains a number of relevant discretionary factors that “may” be considered to make the factual determination as to whether the applicant for the tax exemption has the requisite intent to establish a permanent residence on his or...

...The question of fact centers upon whether the Florida property is being used and maintained as the “true” and actual permanent home of either the owner or the owner’s dependents, to be governed by the definition of permanent residence contained in section 196.012(18) and the factors set forth in section 196.015....

...See § 196.031(6), Florida Statutes (2006). . Because the issue of whether a piece of property is being used as the true permanent residence of either the property owner or his dependents is generally an issue of fact to be determined on a totality of circumstances, see section 196.015, Florida Statutes (2006), we do not hold that the properly owner's place of residence is irrelevant to factual determinations that might turn on such considerations....

...adult oriented establishments” near Mitchell's Key West residence. To facilitate that, he *1154 followed advice that he should change the address on his driver's license and voter’s registration card to the address of his Sugar-loaf Key home. . § 196.015, Fla....

...VII, § 4(d)(1), Fla. Const., provided a greater value differential and savings on the Key West home. The cautionary lessons in this case are that (1) a property tax savings is not a factor affecting "intention to establish a permanent residence” under section 196.015, and (2) if the assessor prevails in a proceeding to revoke the exemption for past years, the property tax exemption cannot then be claimed retroactively for a different Florida residence that actually may have been the taxpayer’s p...

...A person may have only one permanent residence at a time; and, once a permanent residence is established in a foreign state or country, it is presumed to continue until the person shows that a change has occurred. Fla. Stat. § 196.012 (17) (2018) ; see also Fla. Stat. § 196.015 (2018) (setting forth a nonexclusive list of factors to be considered when determining intention to establish a permanent Florida residence)....

today is limited to the facts of this case. See § 196.015 ("Intention to establish a permanent residence

...s the existence of a homestead and mere occupancy without such intention will not suffice. The question of intent is to be determined by all the surrounding facts and circumstances and not necessarily by the representation of the parties. 5 In fact, section 196.015 , Florida Statutes, provides a number of factors for the property appraiser to consider in determining whether an applicant for a homestead exemption intends to establish a permanent residence in this state....

...e first instance by the property appraiser. 11 The property appraiser is limited to a determination of whether separate residences have in law or in fact been established and a determination that the property is the permanent residence of the owner. Section 196.015 , Florida Statutes, sets forth relevant factors in making those determinations....

...2d 514 (Fla. 1963), rev'd 149 So. 2d 587 (Fla. 2nd DCA 1963). 8 Cf., Ashmore v. Ashmore, 251 So. 2d 15 (Fla. 2nd DCA 1971), cert. dismissed, 256 So. 2d 513 (Fla. 1972). 9 Op. Att'y Gen. Fla 64-05 (1964). And see Op. Att'y Gen. Fla 75-146 (1975). 10 And see s. 196.015 , Fla....

...(7) The place of issuance of a license tag on any motor vehicle owned by the applicant. (8) The address as listed on federal income tax returns filed by the applicant. (9) The previous filing of Florida intangible tax returns by the applicant." 11 See s. 196.015 , Fla....

...nd receive a homestead tax exemption on such property under the terms of this statute. Clearly, actual physical presence on homestead property is not determinative in resolving entitlement to a homestead exemption for military personnel. Pursuant to section 196.015 , Florida Statutes, intention to establish a permanent residence in this state is a factual determination that is initially made by the property appraiser....

...4th DCA 1989) (homestead exemption is to be construed liberally for benefit of those whom it is designed to protect). 6 See , s. 196.031 (3)(e), Fla. Stat., changing the assessed valuation from $5,000 to $25,000 for levies of taxing authorities other than school districts. 7 See , s. 196.015 , Fla....

...Const. (“Every person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, or another legally or naturally dependent upon the owner, shall be exempt from taxation thereon . . . .”); § 196.015(5), (6), Fla....