CopyCited 20 times | Published | Court of Appeals for the Eleventh Circuit | 26 Collier Bankr. Cas. 2d 1758, 1992 U.S. App. LEXIS 10375, 1992 WL 84899
...or the lien. Florida homestead laws do not endow the property with some overall exempt status. It simply provides it is exempt from foreclosure of certain liens, certain specific taxes, and is subject to certain inheritance provisions. See Fla.Stat. § 196.031; Fla....
CopyCited 17 times | Published | Florida 1st District Court of Appeal | 2000 WL 991017
...Since then, they have paid real estate taxes as assessed on the Florida property but have been ineligible to receive an exemption of the first $25,000 of assessed value because their use of the Florida property does not qualify it as a "permanent residence." § 196.031(3)(d), Fla....
...The parallel statute likewise addresses only real property on which the person with legal title or beneficial title in equity, or on which another or others who are "legally or naturally dependent upon such person," resides and in good faith makes a "permanent residence." [5] § 196.031(1), Fla....
...I concur in the court's judgment and join Judge Browning's scholarly opinion except to the extent it endorses the result reached in Stahl v. Village of Hoffman Estates, 296 Ill.App.3d 550, 230 Ill.Dec. 824, 694 N.E.2d 1102 (1998). NOTES [1] Art. VII, § 6, Fla. Const. [2] Section 196.031, Fla....
CopyCited 12 times | Published | Supreme Court of Florida
...718 (1912). The widow relies upon Ammerman v. Markham,
222 So.2d 423 (Fla. 1969) to support her position. In Ammerman, supra, the Court allowed homestead exemption for the purpose of taxation to owners of cooperative apartments. The Court considered Section
196.031, Florida Statutes (1973) which allowed the tax exemption of homestead and included a provision that "an exemption up to the assessed valuation of five thousand dollars may be allowed on each apartment occupied by a tenant-stockholder or member of a cooperative apartment corporation......
CopyCited 11 times | Published | United States Bankruptcy Court, M.D. Florida | 1998 Bankr. LEXIS 1016, 1998 WL 477317
...[2] Paragraph two of the affidavit signed on January 24, 1997, provides "[FBC's] principal place of business is located at 300 E. Sugarland Highway, Clewiston, Florida 33440, and its mailing address is Post Office Box 1237, Clewiston, Florida 33440." [3] The ad valorem tax exemption privilege itself is set forth in § 196.031(1), Fla.Stat....
CopyCited 11 times | Published | Florida 4th District Court of Appeal | 2001 WL 914104
...The trial court ultimately entered summary judgment in favor of Nikolits, finding that no exemption was appropriate and that the property should be assessed as it originally was by appellee. This appeal ensued. The issue on appeal is whether a corporate entity of a type not enumerated under sections
196.031 or
196.041, Florida Statutes (1997), which holds title to residential real property, qualifies for the homestead tax exemption under Article VII, section 6 of the Florida Constitution....
...ircuit court of the county in which the apartment building is located, to occupy for dwelling purposes an apartment in a building owned by such corporation or to occupy for dwelling purposes a mobile home which is on or a part of a cooperative unit. § 196.031, Fla....
...rpose, is deemed to have beneficial title in equity to said apartment and a proportionate share of the land on which the building is situated. (2) A person who otherwise qualifies by the required residence for the homestead tax exemption provided in s. 196.031 shall be entitled to such exemption where the persons possessory right in such real property is based upon an instrument granting to him or her a beneficial interest for life, such interest being hereby declared to be equitable title to real estate, as that term is employed in s....
...o the effective date of this act. §
196.041, Fla. Stat. (1997). Both parties agree that a wholly owned corporation which qualifies for sub chapter *1004 S status under the Internal Revenue Service Code is not on the list of corporate entities under section
196.031 that qualify for homestead exemption....
...legal authority to determine that property owned by a S corporation is entitled to a homestead exemption because it is not one of the exclusive list. DOR AO 95-007 relies on Attorney General Opinions ("AGO") 80-32 and 92-2 which allegedly state that section 196.031 is an exclusive list....
...AGO 92-2 answered a property appraisers query as to whether a mobile home owner who purchases a membership in a corporation that owns the land on which the mobile home sits, but must still pay rent for use of the land, is entitled to a homestead exemption. The Attorney General, relying on AGO 80-32, opined that sections
196.031 and
196.041 demonstrate the legislatures intent to extend the homestead exemption to only those listed in the statute, and to none others....
...VII of the 1968 Revised Constitution and the constitutional definition of real property and legal and beneficial title in equity thereto as used in s. 6(a), Art. VII of the 1968 Revised Constitution. The language employed in ch. 67-339, now found in ss.
196.031 and
196.041, F. S., would seem to demonstrate that the Legislature purposed the additional extension of the homestead tax exemption only to owners of condominium and cooperative apartments and no others. The other enumerated class or classes of persons in ss.
196.031 and
196.041 are, of course, if otherwise eligible, qualified for and entitled to the prescribed homestead exemption. Op. Atty Gen. Fla. 80-31 (1980). Thus, both the Attorney Generals Office and the Department of Revenue believe that the legislature intended to extend the homestead exemption exclusively to the list of corporately owned properties in sections
196.031 and
196.041....
..., neither legislative initiative expressed such an intent. As to the issue of whether the legislative initiatives conflict with Article VII, section 6 of the Florida Constitution, the legislature properly exercised its authority by enacting sections
196.031 and
196.041, and we find no conflict between Article VII, section 6 of the Florida Constitution and these statutes. Next, we turn to sections
196.031 and
196.041 to determine whether either statute is of doubtful meaning....
...ome corporation were properly taxed as property owners, noting that they directly fall within the scope of Article VII, section 6(a).
426 So.2d at 76. Such members of a mobile home corporation are also expressly included within the scope of sections
196.031 and
196.041....
CopyCited 9 times | Published | Court of Appeals for the Eleventh Circuit | 1986 U.S. App. LEXIS 22963, 54 U.S.L.W. 2496
...cluding the property and tax collectors of Florida’s sixty-seven counties, the Executive Director of the Department of Revenue, and the Attorney General, alleging violation of their federal constitutional rights by the enactment of Florida Statute Section 196.031(3)(d)-(e) (1981), the homestead tax exemption statute, and sought redress pursuant to 42 U.S.C....
...At the time of dismissal of their complaint, the taxpayers had limited their prayer for relief to only a declaration of the statute's invalidity under the Federal Constitution and an award of damages under Section 1983. An injunction was no longer needed because in the interim the Florida Supreme Court had ruled that Section
196.031(3)(e) violated the equal protection clause of the Florida Constitution. See Osterndorf v. Turner,
426 So.2d 539 (Fla.1982). On rehearing, Section
196.031(3)(d) was also found to be unconstitutional....
CopyCited 9 times | Published | Supreme Court of Florida
...Lee Moffitt, Speaker, and the Florida House of Representatives, amicus curiae. OVERTON, Justice. This is a petition to review a decision of the Fifth District Court of Appeal reported as Osterndorf v. Turner,
411 So.2d 330 (Fla. 5th DCA 1982). The issue concerns the constitutionality of section
196.031(3)(e), Florida Statutes (Supp....
...to claiming the exemption, while homeowners with less than five years residency receive only the standard $5,000 exemption. The district court held the statute constitutional and certified the following questions of great public importance: 1. Does section 196.031(3)(e), Florida Statutes (Supp. 1980), violate the equal protection clause or the due process *541 clause of either the state or federal constitution? 2. Does section 196.031(3)(e), Florida Statutes (Supp....
...1980), violate the provisions of article VII, section 6, of the Constitution of Florida, as amended in 1980?
411 So.2d at 335. We have jurisdiction. Art. V, § 3(b)(4), Fla. Const. For the reasons expressed, we answer the questions in the affirmative, holding unconstitutional that part of section
196.031(3)(e) which limits the $25,000 homestead tax exemption to those homeowners who have lived in Florida for five consecutive years immediately prior to claiming the exemption....
...is provision the exemption was raised from $5,000 to $15,000 in 1980, to $20,000 in 1981, and to $25,000 in 1982. [3] *542 To implement these enhanced homestead tax provisions, and apparently to reduce their local tax impact, the legislature enacted section 196.031(3)(d) and (e), Florida Statutes (Supp....
...spect to assessments for 1982 and each year thereafter. The petitioners, who have resided in Florida for less than five years, challenged the five-year residency prerequisite to their entitlement to the $25,000 homestead tax exemption for 1982 under section 196.031(3)(e)....
...ed States Constitution nor a basic necessity of life, the denial of which penalizes the exercise of the constitutional right to travel. Having so concluded, the trial court used the equal protection "rational basis" test to determine the validity of section 196.031(3)(e)....
...-resident dentists and the accompanying fee were "no more than a discriminatory license fee imposed on some members of a profession to which all admitted members have already been deemed qualified." Id. at 416. In the instant case, we choose to hold section 196.031(3)(e) unconstitutional under the equal protection clause of article I, section 2, of the Florida Constitution, and therefore do not address its constitutionality under the equal protection clause of the fourteenth amendment and the privileges and immunities clause of the United States Constitution. We also do not need to apply Sparkman or to consider whether a strict scrutiny or compelling interest test is applicable because the five-year durational residency requirement of section 196.031(3)(e) fails even a minimum rational basis test....
...ible. Finally, the conditional language in article VII, section 6(d), Florida constitution, does not in our opinion give the legislature blanket authority to violate the equal protection clause of Florida's constitution. We find that that portion of section 196.031(3)(e) which states "for the 5 consecutive years prior to claiming the exemption under this subsection" must be excised from the statute as unconstitutional, and hold that all permanent residents are entitled to the $25,000 homestead exemption provided in article VII, section 6(d), Florida Constitution....
...category of residents. The reason for the equal protection clause *546 was to assure that there would be no second class citizens. To approve the validity of the statute would in reality establish a second class of citizens in Florida. We hold that section 196.031(3)(e), Florida Statutes (Supp....
...The petitioners' application for attorney's fees was not properly or timely filed, and it is denied. It is so ordered. BOYD, McDONALD and EHRLICH, JJ., concur. ALDERMAN, C.J., dissents with an opinion, with which ADKINS, J., concurs. ALDERMAN, Chief Justice, dissenting. I disagree with the majority's holding that section 196.031(3)(e), Florida Statutes (Supp....
...a legitimate state interest. The district court found that the questioned statute met the rational basis test, and I would approve its decision. I would also approve the Fifth District's negative response to its second certified question of whether section 196.031(3)(e) violates article VII, section 6, Florida Constitution....
...emption conditional upon the satisfaction of certain criteria. ADKINS, J., concurs. *547 ON REHEARING OVERTON, Justice. A petition for rehearing and clarification has been filed by the petitioner Osterndorf, requesting that since this Court declared section 196.031(3)(e), Florida Statutes (Supp. 1980), unconstitutional, we should also address the constitutionality of the durational residency requirements of section 196.031(3)(a), (b), and (d), so as not to leave the validity of these requirements open to conjecture. In response, the respondents Turner and the Department of Revenue have advised this Court that they have no objection for this Court to address all of the durational residency requirements found in § 196.031, F.S., in the same manner. Respondents would take the same position on all the five-year durational residency requirements found in § 196.031, F.S. ... A uniform ruling on all the durational residency requirements found in § 196.031, F.S., would avoid a great deal of administrative confusion and unnecessary litigation and multiplicity of suits....
...for the house of representatives, asking this Court to recede from its announced opinion and declare the five-year durational residency requirements constitutional. Although the petitioner's pleadings filed in the trial court requested that sections 196.031(3)(d) and (3)(e) be declared unconstitutional, the trial court's order granting summary judgment to the tax collector stated that "[t]he issue before the Court is the constitutionality of section 196.03(3)(e) [sic] ..." and failed to mention subsection (3)(d) in the judgment upholding the constitutionality of (3)(e). Similarly, the opinion rendered by the district court of appeal in affirming the trial court action stated that the appeal was "from a final order of the trial court upholding the constitutionality of section 196.031(3)(e)......
...te process. Because of the parties' joint request and the fact that subsection (3)(d) was an issue below, we agree to address the constitutionality of the five-year residency requirement for the $25,000 exemption for school district taxes set out in section 196.031(3)(d)....
...This Court has no authority to render advisory opinions in this case and the constitutionality of subsections (3)(a) and (3)(b) can only be addressed when presented by real parties in interest. We realize it would be administratively beneficial for this Court to pass on all the durational residency requirements of section 196.031(3), but we have no authority to do so under these circumstances. If the parties wanted this Court to consider all the durational residency requirements, they should have placed these matters in issue in the trial court. For the reasons expressed, we clarify our opinion by also holding section 196.031(3)(d) unconstitutional....
...ALDERMAN, C.J., concurs in part and dissents in part with an opinion. ADKINS, J., dissents. ALDERMAN, Chief Justice, concurring in part, dissenting in part. I concur with that portion of the opinion on rehearing which states that because of the parties' joint request and the fact that section 196.031(3)(d), Florida Statutes (Supp....
...law. This subsection shall stand repealed on the effective date of any amendment to section 4 which provides for the assessment of homestead property at a specified percentage of its just value. [4] In the instant case, only the constitutionality of section 196.031(3)(e) is considered. Section 196.031(3)(d) was not raised in the trial court, nor was it considered by the district court....
CopyCited 6 times | Published | Florida 3rd District Court of Appeal | 2011 Fla. App. LEXIS 533, 2011 WL 222150
..., limitations on devise, and restrictions on alienation of separately defined homestead property appearing in article X, section 4 of the Florida Constitution. See Cutler v. Cutler,
994 So.2d 341, 343 (Fla. 3d DCA 2008). . The phrase also appears in section
196.031(1 )(a) of the Florida Statutes (2007), a related section of the Florida Statutes, but which is not pertinent here....
CopyCited 5 times | Published | Supreme Court of Florida | 37 Fla. L. Weekly Supp. 613, 2012 WL 4666458, 2012 Fla. LEXIS 1923
...s decision in De La Mora v. Andonie,
51 So.3d 517 (Fla. 3d DCA 2010). 1 In Andonie , the Third District affirmed a circuit court’s grant of an ad valorem homestead tax exemption to David and Ana Andonie (the Taxpayers), and declared a portion of section
196.031(1), Florida Statutes (2006), invalid and unenforceable because the statutory provision limits the class of property owners otherwise eligible for ad valorem tax relief under article VII, section 6(a), of the Florida Constitution. This Court has jurisdiction of the appeal under article V, section 3(b)(1) of the Florida Constitution. Overview In this appeal, the Property Appraiser argues that the Third District erred by concluding that a portion of section
196.031(1) is invalid and unenforceable....
...er — provided the individual for whom the permanent residence is maintained has no legal impediment to residing on the property on a permanent basis. Based on this conclusion, we hold consistent with the Third District’s decision in Andonie that section 196.031(1), Florida Statutes (2006), is invalid and unenforceable to the extent that it imposes a substantive requirement for entitlement not contained in the Constitution and thereby materially limits the class of taxpayers entitled to ad valorem tax relief under the Florida Constitution....
...operty, permanently or otherwise, because the two textual means by which entitlement to the exemption may be established under the constitution are stated independently and as alternatives to one another. See art. VII, § 6(a), Fla. Const.; see also § 196.031(6), Fla....
...stablish that he intended to make this property his family’s permanent residence.”). Notwithstanding the specific elements of entitlement to the ad valorem tax exemption contained in article VII, section 6(a), of the Florida Constitution (1968), section 196.031(1), a legislative enactment intended to implement the constitutional tax exemption contains a substantive element of entitlement that is no longer required by the Constitution: Every person who, on January 1, has the legal title or be...
...n good faith makes the same his or her permanent residence, or the permanent residence of another or others legally or naturally dependent upon such person, is entitled to an exemption ... as defined in s. 6, Art. VII of the State Constitution. *345 § 196.031(1), Fla. Stat. (2006) (emphasis added). Under the requirements of section 196.031(1), every property owner seeking the constitutional ad valorem tax exemption must establish that he is residing on the Florida property, regardless of whether the tax exemption is being claimed because the property is being maintained as the permanent residence of the property owner or as the permanent residence of the owner’s dependents. See § 196.031(1), Fla. Stat. (2006). Accordingly, the “and who resides thereon” element of entitlement set forth in section 196.031(1) — although accurately reflecting the requirements contained in the Florida Constitution as it existed before the 1968 revisions — is inconsistent with the requirements of the constitution as amended in 1968....
...f his or her natural or legal dependents on the property— irrespective of the owner’s citizenship or place of residence, requirements that were removed from the Constitution — the additional “and who resides thereon” requirement imposed by section 196.031(1) substantively limits and narrows the class of property owners and taxpayers eligible for the ad valorem tax exemption under the plain language of the Florida Constitution. 7 Accordingly, we hold, consistent with the result reached by the Third District in Andonie , that the “and who resides thereon” criterion contained in section 196.031(1) is invalid and unenforceable as a legal element of entitlement 8 for the ad valorem tax exemption as provided for under the plain language of article VII, section 6....
...that the owner is maintaining on Florida real property either (1) the permanent residence of the owner or (2) the permanent residence of another legally or naturally dependent on the owner. And the additional element of *347 entitlement contained in section 196.031(1) requiring all property owners to demonstrate that they reside on the property is therefore invalid and unenforceable to the extent it limits the class of individuals eligible for the constitutional tax exemption....
...orida property, went uncontested and sufficiently established that the Taxpayers’ property was used as the children’s permanent residence. The Third District also concluded in Andonie that the “and who resides thereon” criterion contained in section 196.031(1) is unenforceable; based on this ruling, the Property Appraiser appealed the Third District’s decision to this Court under the authority of article V, section 3(b)(1), of the Florida Constitution....
...("Not more than one exemption shall be allowed any individual or family unit or with respect to any residential unit.”). The legal issues we discuss in this opinion, however, do not touch upon this limitation. . We also note that the extra-constitutional "and who resides thereon” requirement imposed by section 196.031(1) is seemingly at odds with section 196.031(6), Florida Statutes. The text of section 196.031(6) acknowledges that a permanent resident of a state other than Florida can receive a homestead tax exemption in both Florida and the property owner's home state, where the non-resident property owner maintains the permanent residence of dependents on Florida property. See § 196.031(6), Florida Statutes (2006)....
...The case before us, however, does not turn on factual considerations. .In Andonie , the Third District provided a detailed history regarding the Florida constitutional homestead tax exemption and its implementing statutes, and commented that the “and who resides thereon” language in section
196.031(1) was likely a vestige of prior implementing statutes that was inadvertently not removed by the statutory draftsmen, "as clearly should have occurred.”
51 So.3d at 523-24 ....
...sell their property. For this reason, under Florida law, entitlement to the ad valorem tax exemption is based on an annual assessment and subject to re-examination based on any change in the factual circumstances. See §§
192.042,
193.155,
196.011,
196.031, Fla....
CopyCited 5 times | Published | Florida 2nd District Court of Appeal | 2010 Fla. App. LEXIS 15909, 35 Fla. L. Weekly Fed. D 2341
...al court ruled that Mr. Haldeos and his wife constitute separate "family units" and may obtain two separate homestead exemptions. The Property Appraiser argues on appeal that this interpretation of the term "family unit" is contrary to the intent of section 196.031(5), Florida Statutes (2009), which provides as follows: A person who is receiving or claiming the benefit of an ad valorem tax exemption or a tax credit in another state where permanent residency is required as a basis for the granting of that ad valorem tax exemption or tax credit is not entitled to the homestead exemption provided by this section. We do not agree that the trial court's ruling is at odds with section 196.031(5), as the statute clearly prohibits an individual from receiving two residency-based tax credits....
...While we agree with this premise, we note that "[w]here the statute's language is clear or unambiguous, courts need not employ principles of statutory construction to determine and effectuate legislative intent." See Fla. Dep't of Children & Family Servs. v. P.E.,
14 So.3d 228, 234 (Fla. 2009). Section
196.031(5) clearly and unambiguously refers to a "person" and not a married couple or family unit....
CopyCited 5 times | Published | United States Bankruptcy Court, M.D. Florida | 19 Fla. L. Weekly Fed. B 183, 2006 Bankr. LEXIS 451, 2006 WL 740602
...ad valorem taxation. Id. at 706. There are, however, two key distinguishing factors between this case and Lisboa. *523 First, this case does not involve the homestead exemption in the tax context. The homestead exemption for tax purposes is found in section 196.031(1), Florida Statutes, which states in pertinent part as follows: Every person who, on January 1, has the legal title or beneficial title in equity to real property in this state and who resides thereon and in good faith makes the same...
...son, is entitled to an exemption from all taxation, except for assessments for special benefits, up to the assessed valuation of $5,000 on the residence and contiguous real property, as defined in s. 6, Art. VII of the State Constitution. Fla. Stat. § 196.031(1)....
CopyCited 5 times | Published | Florida 5th District Court of Appeal | 22 Fla. L. Weekly Fed. D 380
...n of interests in property in other contexts. See, e.g., §
193.481 (mineral, oil, gas and other subsurface rights treated as a separate interest in real property subject to taxation separate and apart from the fee simple ownership of the property); §
196.031 (exemption of homestead in various amounts depending on circumstances). Section
196.031(1) also specifically provides that the homestead exemption may be apportioned among the owners of the property "as their respective interests shall appear." [4] The power plant is located outside the cities.
CopyCited 5 times | Published | Florida 3rd District Court of Appeal | 1998 WL 51747
...For purposes of our analysis we begin with a discussion of the relevant state and federal statutes. The ad valorem exemption of the Florida Constitution is implemented within Chapter 196, Florida Statutes. The exemption privilege itself is set forth in section 196.031(1), Florida Statutes....
...rida Supreme Court as one of great public importance: Can an alien residing in the United States pending his application for political asylum, satisfy the residency requirements contained within Article VII, Section 6 of the Florida Constitution and section 196.031(1), Florida Statutes, in order to qualify for Florida's homestead tax exemption? The final summary judgment entered on behalf of the Appraiser is reversed....
CopyCited 5 times | Published | Florida 3rd District Court of Appeal | 1995 WL 733332
...rmanent residence, as the Welbaums have the present intent of moving within ten year's time. The Welbaums assert they are entitled to homestead exemption because they indisputably hold equitable title in the home, which is their permanent residence. Section 196.031, Florida Statutes (Supp....
CopyCited 4 times | Published | Florida 1st District Court of Appeal | 1990 WL 126327
...ction of the records to reflect the new owner's name, and for deletion of homestead exemption status. The new owner of property entitled to homestead exemption must claim the exemption in his or her own name, to have homestead status reinstated. See § 196.031(1), Fla....
CopyCited 3 times | Published | Florida 4th District Court of Appeal
...onstitutional issues. It seems to us they would receive it. As discussed earlier, article VII, section 6(d) of the Florida Constitution states that "[b]y general law and subject to conditions specified therein, the exemption shall be increased... ." Section 196.031(3)(e), Florida Statutes (Supp....
...4-E, which authorized a statement to be placed on the ballot voters were to consider in 1980. The statement was to read, in part: The increase is contingent upon assessment rolls being in compliance with constitutional assessment requirements and upon the continuation of those requirements. If we interpret section 196.031(3)(e) literally and disregard the foregoing statement intended to be on the ballot, then the increased homestead exemption could still be lost to the resident taxpayer....
...ce the exemption increase is not applicable to a tax roll that has not been approved by the Department. Under this analysis, should a trial court, knowing the interim roll passes constitutional muster, still waive reconciliation, a strict reading of section 196.031(3)(e) would compel denial of the increased exemption....
...(d) allows lawmakers to impose conditions in the general laws they pass, we conclude, nevertheless, that judicial "approval" of an interim roll would entitle the taxpayer to the increased homestead exemption for two reasons. First, the recitation in section 196.031(3)(e) differs from the statement intended on the ballot....
CopyCited 3 times | Published | Florida 2nd District Court of Appeal | 1988 WL 82674
...the 1968 Florida Constitution, which provides a $25,000 homestead exemption. However, as the trial court ruled, special assessments imposed by special districts, as were the assessments involved here, are not affected by the homestead exemption. See § 196.031(1), Fla....
CopyCited 2 times | Published | Florida 3rd District Court of Appeal | 2011 Fla. App. LEXIS 18673, 2011 WL 5864806
...The Tax Exemption is presently implemented by Chapter 196, Florida Statutes, and entitles an owner to an exemption from taxation up to the assessed valuation of $25,000 on his homestead property as defined in article VII, section 6 of the Florida Constitution. See § 196.031, Fla....
CopyCited 1 times | Published | United States Bankruptcy Court, S.D. Florida.
...The fact that the Debtor did not claim a homestead exemption for the Homestead Property in 2008 is not dispositive. In order for real property to qualify as a homestead it must be the claimant's principal residence. Fla. Const Art. X, § 4(a)(1); Fla. Stat. § 196.031(1)(a)....
CopyCited 1 times | Published | United States Bankruptcy Court, S.D. Florida.
...The Third DCA also certified for discretionary review to the Florida Supreme Court the following question: Can an alien residing in the United States pending his application for political asylum, satisfy the residency requirements contained within Article VII, Section 6 of the Florida Constitution and section 196.031(1), Florida Statutes, in order to qualify for Florida's homestead tax exemption? Lisboa at 708 ....
CopyCited 1 times | Published | Florida 5th District Court of Appeal
...*331 Richard J. Osterndorf, Daytona Beach, for appellants. Jim Smith, Atty. Gen., and Barbara Staros Harmon, Asst. Atty. Gen., Tallahassee, for appellees. ORFINGER, Judge. Appellants appeal from a final order of the trial court upholding the constitutionality of section 196.031(3)(e), Florida Statutes (Supp....
...ith respect to 1981 assessments; twenty-five thousand dollars with respect to assessments for 1982 and each year thereafter. (emphasis supplied). Conditioned upon the approval and taking effect of the foregoing amendment, the Legislature had adopted section 196.031(3)(e), which provides: For every person who is entitled to the exemption provided in subsection (1) and who has been a resident of this state for the 5 consecutive years prior to claiming the exemption under this subsection, the exemp...
...clude requiring new residents to help offset their immediate fiscal impact upon local government's capital outlay, while affording long-term residents the increased exemption made possible by their tax dollars. Appellants' principal argument is that section 196.031(3)(e), in providing for an increased ad valorem tax exemption unconstitutionally discriminates between homeowners who have been residents of the state for five or more consecutive years and those who have not resided in Florida for at least five years....
...ght to travel.
651 F.2d at 665. The court viewed the case as being more closely akin to the college tuition situation found in Starns v. Malkerson , and in applying the rational basis test, held that the fee structure was valid. In the instant case, section
196.031(1) grants a $5,000 homestead exemption to all permanent residents of this state who own real property and reside thereon....
...ossess to attend the University at a reduced resident's fee.
326 F. Supp. at 241. Appellants next argue that there is nothing in Article VII, section 6, Florida Constitution, which authorizes creation of the durational residency requirement found in section
196.031(3)(e)....
...(emphasis added). This language is much broader than that discussed in Sparkman. [5] It grants to the legislature the authority to make entitlement to the increased exemption conditional upon the satisfaction of certain criteria. Therefore, we do not find that section 196.031(3)(e) conflicts with the present constitutional language or intent....
...Recognizing the impact of the statute and of this decision on all taxpayers and upon the taxing authorities throughout the state, and because the questions presented are of great public importance, we certify the following questions to the Supreme Court of Florida: 1. DOES SECTION 196.031(3)(e), FLORIDA STATUTES (SUPP. 1980), VIOLATE THE EQUAL PROTECTION CLAUSE OR THE DUE PROCESS CLAUSE OF EITHER THE STATE OR FEDERAL CONSTITUTION? 1. DOES SECTION 196.031(3)(e), FLORIDA STATUTES (SUPP....
CopyCited 1 times | Published | Florida 4th District Court of Appeal | 2016 Fla. App. LEXIS 4528, 2016 WL 1129757
...order requiring the Appraiser to grant a homestead exemption for tax year
2006, and an order requiring the Appraiser to revalue the Florida property
under the Save Our Homes valuation scheme for years 2007 onward.
Appellant also sought a declaration that section 196.031(5), Florida
Statutes, was unconstitutional....
...] despite the fact
that they also received a residency-based property tax credit in the State
of New Hampshire,” because the couple were “permanent residents of . . .
Florida.” Id. at 1198.
In 2001, the Legislature added a new provision to section 196.031,
Florida Statutes, which addressed the ability of persons to claim
homestead exemptions in multiple states. Section 196.031(6), Florida
Statutes (2002), stated:
A person who is receiving or claiming the benefit of an ad
valorem tax exemption or a tax credit in another state where
permanent residency is required as a basis for the grantin...
...The Staff Analysis for the bill altering this section specifically mentioned
the Second District’s ruling in Vallier as contradictory to the new statutory
language. Fla. Staff Analysis, S.B. 1642 (April 5, 2001). This provision
3
was moved to section 196.031(5) effective January 29, 2008. § 196.031(5),
Fla....
...mer home” in New
Hampshire. Vallier,
773 So. 2d at 1198 (emphasis added).
Our determination of the Constitutional issue effectively decides the
case in the Property Appraiser’s favor. Nonetheless, we also consider
Appellant’s argument that section
196.031(5) unconstitutionally limits the
class of persons entitled to a homestead tax exemption....
...Catalano,
104 So. 3d 1069, 1075 (Fla. 2012)). “As
a result, the party challenging the constitutionality of a statute bears a
heavy burden of establishing its invalidity.” Id. (quoting Montgomery v.
State,
69 So. 3d 1023, 1026 (Fla. 5th DCA 2011)).
Section
196.031(5) states:
A person who is receiving or claiming the benefit of an ad
valorem tax exemption or a tax credit in another state where
permanent residency is required as a basis for the granting of
that ad valorem tax exemption or tax credit is not entitled to
the homestead exemption provided by this section.
§
196.031(5)....
...receiving or
claiming the benefit of an ad valorem tax exemption or a tax credit in
another state where permanent residency is required as a basis for the
granting of that ad valorem tax exemption” from also claiming a Florida
homestead exemption. § 196.031(5)....
...to real property in this state and who resides thereon and in good faith makes the
same his or her permanent residence, or the permanent residence of another or
others legally or naturally dependent upon such person, is entitled to an
exemption . . . .” § 196.031(1), Fla....
...marriage with [Appellant] . . . .” We
therefore base our analysis on the assumption that the statute applies to the
instant case.
6
Appellant with an economic benefit, bringing her within the purview of
section 196.031(5).
Finally, we hold that Appellant is not entitled to have her property
revalued under the “Save Our Homes” provision found in Article VII,
section 4(d) of the Florida Constitution....
...otections of the
Save Our Homes provision.
Conclusion
Appellant’s receipt of multiple homestead exemptions is specifically
prohibited by the language of Article VII, section 6(b) of the Florida
Constitution and section 196.031(5), which echoes the Constitutional
prohibition....
CopyCited 1 times | Published | Florida 4th District Court of Appeal | 2009 Fla. App. LEXIS 19251, 2009 WL 4641820
...owner” is entitled to the homestead taxation exemption set forth in article VII, section 6 of the Florida Constitution and to a limit on the annual increase in the assessed value of that homestead property pursuant to article VII, section 4(d). 1 Section 196.031(l)(a), Florida Stat *846 utes (2007) 2 , in which article VII, section 6 is codified, provides that the homestead exemption extends to “the residence and contiguous real property.” We disagree with the appellant’s contention tha...
...the property tax exemption and assessment cap for homestead property. The tax exemption “applies only to those parcels classified and assessed as owner-occupied residential property or only to the portion of property so classified and assessed.” § 196.031(5), Fla....
CopyCited 1 times | Published | District Court, M.D. Florida
...Plaintiffs have alleged that their Federal constitutional rights, namely their rights as secured by the Privileges and Immunities Clause, the Due Process Clause, and the Equal Protection Clause of the Fifth and Fourteenth Amendments, and the Commerce Clause of the United States Constitution have been violated by Fla.Stat. § 196.031(3)(d)-(e) (the homestead tax exemption statute), and they seek redress pursuant to 42 U.S.C....
...t ad valorem taxes. Once again, the exemption was to be implemented by general law and subject to conditions imposed therein. Consistent with these public directives to implement the enhanced homestead tax provisions, the Florida Legislature enacted Section 196.031(3)(d) and (e) to read as follows: (d) For every person who is entitled to the exemption provided in subsection (1) and who has been a permanent resident of this state for the 5 consecutive years prior to claiming the exemption under t...
...82-7074-16); and in the Orlando Division of this federal district (Osterndorf v. Turner,
505 F.Supp. 175 (M.D.Fla.1981)). The Osterndorf state action eventually found its way to the Florida Supreme Court in late 1982. On December 16, 1982, the Supreme Court of Florida ruled that Section
196.031(3)(e), Fla.Stat., violated the equal protection clause of the Florida Constitution. Osterndorf v. Turner,
426 So.2d 539 (Fla.1982). On rehearing on February 3, 1983, Section
196.031(3)(d), likewise was found unconstitutional for the same reasons expressed in the December opinion....
CopyAgo (Fla. Att'y Gen. 1999).
Published | Florida Attorney General Reports
application to obtain such information."5 Section
196.031, Florida Statutes, one of the statutes enumerated
CopyAgo (Fla. Att'y Gen. 2005).
Published | Florida Attorney General Reports
implemented this constitutional provision through section
196.031(1), Florida Statutes, which provides: "Every
CopyPublished | Court of Appeals for the Eleventh Circuit
Argued: Apr 19, 2024
idence of” his or her legal dependents. Fla. Stat. §
196.031(1)(a). i. Application Process
CopyAgo (Fla. Att'y Gen. 2004).
Published | Florida Attorney General Reports
...y by stock ownership or membership representing the owners or members proprietary interest in a corporation owning a fee or a leasehold initially in excess of ninety-eight years." The Legislature has implemented this constitutional provision through section 196.031 (1), Florida Statutes, which provides: "(1) Every person who, on January 1, has the legal title or beneficial title in equity to real property in this state and who resides thereon and in good faith makes the same his or her permanent...
...rpose, is deemed to have beneficial title in equity to said apartment and a proportionate share of the land on which the building is situated. (2) A person who otherwise qualifies by the required residence for the homestead tax exemption provided in s.
196.031 shall be entitled to such exemption where the person's possessory right in such real property is based upon an instrument granting to him or her a beneficial interest for life, such interest being hereby declared to be "equitable title to real estate," as that term is employed in s. 6, Art. VII of the State Constitution; and such person shall be entitled to the homestead tax exemption irrespective of whether such interest was created prior or subsequent to the effective date of this act." Neither section
196.031 , Florida Statutes, nor section
196.041 , Florida Statutes, includes a foreign limited liability partnership in the list of entities that qualify for homestead exemption. The Attorney General's Office, the Department of Revenue and the courts of this state have concluded that the Legislature intended to limit the list of equitably owned properties in sections
196.031 and
196.041 , Florida Statutes, to those specifically enumerated....
...e home owner who purchased a membership in a corporation that owned the land on which the mobile home was located, but who was still required to pay rent for use of the land, was entitled to a homestead exemption. This office concluded that sections
196.031 and
196.041 demonstrate the Legislature's intent to extend the homestead exemption only to those listed in the statute, and to no others....
...s of s. 6 of Art. VII of the 1968 Revised Constitution and the constitutional definition of real property and legal and beneficial title in equity thereto as used in s. 6(a), Art. VII of the 1968 Revised Constitution. The language employed in . . . ss.
196.031 and
196.041 , F.S., would seem to demonstrate that the Legislature purposed the additional extension of the homestead tax exemption only to owners of condominium and cooperative apartments and no others. The other enumerated class or classes of persons in ss.
196.031 and
196.041 are, of course, if otherwise eligible, qualified for and entitled to the prescribed homestead exemption." 2 In a recent decision by the Fourth District Court of Appeal, Prewitt Management Corporation v. Nikolits , 3 the court framed the issue on appeal as "whether a corporate entity of a type not enumerated under sections
196.031 or
196.041 , Florida Statutes (1997), which holds title to residential real property, qualified for the homestead tax exemption under Article VII , section 6 of the Florida Constitution." 4 The court cited the Attorney General Opinions discus...
...8 Thus, where a statute expressly references exemptions and specifies the situations where those exemptions apply, "an inference must be drawn that what is not included by specific reference was intended to be omitted or excluded." 9 In light of the limitations in sections
196.031 and
196.041 , Florida Statutes, previous opinions of this office and the Department of Revenue, and the case of Prewitt Management Corporation v....
...Nikolits , it is my opinion that the general partners of a foreign limited liability partnership are not entitled to claim a homestead exemption on residential property owned by the partnership. 10 Sincerely, Charlie Crist Attorney General CC/tgh 1 Section 196.031 (2), Fla....
...5 The court cited Department of Revenue Advisory Opinion 95-007, concluding that there was no legal authority to determine that property owned by an S corporation is entitled to a homestead exemption because it is not one of the exclusive list contained in s. 196.031 , Fla....
CopyPublished | Florida 3rd District Court of Appeal
permanent residency there in violation of section
196.031(5). The Fittses now appeal the entry of the
CopyPublished | Florida 2nd District Court of Appeal
...that for approximately nine years Mr. Brielmaier had been benefiting from a homestead
tax exemption on his Sarasota County home while simultaneously receiving the benefit
of a tax exemption in Wisconsin based upon permanent residency there in violation of
section 196.031(5)....
CopyPublished | Florida 3rd District Court of Appeal
which the property was conveyed by deed); cf. §
196.031(1)(a) ("A person who, on January 1, has the
CopyAgo (Fla. Att'y Gen. 1997).
Published | Florida Attorney General Reports
permanently resides thereon as specified in section
196.031, Florida Statutes, eligible for a total exemption
CopyAgo (Fla. Att'y Gen. 1996).
Published | Florida Attorney General Reports
...Article VII , section 6 (a), Florida Constitution, authorizes a homestead exemption from taxation for "[e]very 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. . . ." Section 196.031 , Florida Statutes, extends the homestead exemption, in addition to the home, to "contiguous real property." The courts of this state have recognized that a tract of land detached from, or not contiguous to, the land claimed as a homestead is not part of the homestead exemption....
...tiguous and, under the plain language of the Constitution and statutes, qualify for the homestead exemption. The fact that the taxpayer purchased the lots on either side of the street after the street was in existence does not alter this conclusion. Section 196.031 , Florida Statutes, applies the homestead exemption to "residential and contiguous property" without a limitation as to whether property is separated by an easement....
CopyAgo (Fla. Att'y Gen. 1974).
Published | Florida Attorney General Reports
reference to s.
196.031(3)(a), F. S.? SUMMARY: Section
196.031(3)(a), F.S., as amended by Ch. 74-264, Laws
CopyAgo (Fla. Att'y Gen. 2005).
Published | Florida Attorney General Reports
. ."5 The use of the conjunctive "and" in section
196.031(1), Florida Statutes, indicates that entitlement
CopyPublished | Florida 3rd District Court of Appeal | 2008 WL 4866310
...At the outset, courts interpret statutes by first looking to the actual language of the statute, and reading that language for its plain and ordinary meaning. See e.g., Koile v. State,
934 So.2d 1226 (Fla.2006). Here, the pertinent statutes are sections
196.031 and
196.041, Florida Statutes (2005). Section
196.031 provides a homestead exemption to [e]very person who ......
...Section
196.041 states that lessees owning the leasehold interest in a bona fide lease having an original term of 98 years or more in a residential parcel ... shall be deemed to have legal or beneficial and equitable title to said property. The plain and ordinary meaning of sections
196.031 and
196.041 clearly provides that a 98-year-plus lessee of a residential parcel permanently occupied as a residence qualifies for a homestead exemption....
CopyAgo (Fla. Att'y Gen. 1979).
Published | Florida Attorney General Reports
Constitution relating to homestead exemptions. Section
196.031(1), F. S. 1977, reads in pertinent part:
CopyPublished | Florida 5th District Court of Appeal
...As such, appellant contends the equal protection clause is not violated by requiring the non-profit corporate owner to be a Florida corporation to qualify for this "homestead exemption." The Department emphasizes the similarity between the language of the statute and the homestead exemption provisions set forth in section 196.031, Florida Statutes (1979), to the extent that both types of benefits are expressly tied to age and duration of residency....
CopyAgo (Fla. Att'y Gen. 1976).
Published | Florida Attorney General Reports
owner has attained age sixty-five . . . . Section
196.031, F. S., increased the exemption to $10,000
CopyPublished | Court of Appeals for the Eleventh Circuit
...or the lien. Florida homestead laws do not endow the property with some overall exempt status. It simply provides it is exempt from foreclosure of certain liens, certain specific taxes, and is subject to certain inheritance provisions. See Fla.Stat. § 196.031; Fla....
CopyAgo (Fla. Att'y Gen. 1997).
Published | Florida Attorney General Reports
ArticleVII, section 6, Florida Constitution, and section
196.031, Florida Statutes, which authorize the tax
CopyAgo (Fla. Att'y Gen. 2003).
Published | Florida Attorney General Reports
provision and implementing statutes.1 Rather, section
196.031, Florida Statutes, extends the homestead tax
CopyPublished | Florida 4th District Court of Appeal
...order requiring the Appraiser to grant a homestead exemption for tax year
2006, and an order requiring the Appraiser to revalue the Florida property
under the Save Our Homes valuation scheme for years 2007 onward.
Appellant also sought a declaration that section 196.031(5), Florida
Statutes, was unconstitutional....
...] despite the fact
that they also received a residency-based property tax credit in the State
of New Hampshire,” because the couple were “permanent residents of . . .
Florida.” Id. at 1198.
In 2001, the Legislature added a new provision to section 196.031,
Florida Statutes, which addressed the ability of persons to claim
homestead exemptions in multiple states. Section 196.031(6), Florida
Statutes (2002), stated:
A person who is receiving or claiming the benefit of an ad
valorem tax exemption or a tax credit in another state where
permanent residency is required as a basis for the grantin...
...3
The Staff Analysis for the bill altering this section specifically mentioned
the Second District’s ruling in Vallier as contradictory to the new statutory
language. Fla. Staff Analysis, S.B. 1642 (April 5, 2001). This provision
was moved to section 196.031(5) effective January 29, 2008. § 196.031(5),
Fla....
...mer home” in New
Hampshire. Vallier,
773 So. 2d at 1198 (emphasis added).
Our determination of the Constitutional issue effectively decides the
case in the Property Appraiser’s favor. Nonetheless, we also consider
Appellant’s argument that section
196.031(5) unconstitutionally limits the
class of persons entitled to a homestead tax exemption....
...Catalano,
104 So. 3d 1069, 1075 (Fla. 2012)). “As
a result, the party challenging the constitutionality of a statute bears a
heavy burden of establishing its invalidity.” Id. (quoting Montgomery v.
State,
69 So. 3d 1023, 1026 (Fla. 5th DCA 2011)).
Section
196.031(5) states:
A person who is receiving or claiming the benefit of an ad
valorem tax exemption or a tax credit in another state where
permanent residency is required as a basis for the granting of
that ad valorem tax exemption or tax credit is not entitled to
the homestead exemption provided by this section.
5
§
196.031(5)....
...receiving or
claiming the benefit of an ad valorem tax exemption or a tax credit in
another state where permanent residency is required as a basis for the
granting of that ad valorem tax exemption” from also claiming a Florida
homestead exemption. § 196.031(5)....
...to real property in this state and who resides thereon and in good faith makes the
same his or her permanent residence, or the permanent residence of another or
others legally or naturally dependent upon such person, is entitled to an
exemption . . . .” § 196.031(1), Fla....
...the benefit” of this exemption by virtue of the
commingling of funds with her husband. The reduction in the overall tax
liability owed by the couple in the State of Indiana directly provided
Appellant with an economic benefit, bringing her within the purview of
section 196.031(5).
Finally, we hold that Appellant is not entitled to have her property
revalued under the “Save Our Homes” provision found in Article VII,
section 4(d) of the Florida Constitution....
...ections of the
Save Our Homes provision.
Conclusion
Appellant’s receipt of multiple homestead exemptions is specifically
prohibited by the language of Article VII, section 6(b) of the Florida
Constitution and section 196.031(5), which echoes the Constitutional
prohibition....
CopyAgo (Fla. Att'y Gen. 2007).
Published | Florida Attorney General Reports
constitutional provision with the enactment of section
196.031(1), Florida Statutes, which provides: "Every
CopyAgo (Fla. Att'y Gen. 1977).
Published | Florida Attorney General Reports
QUESTION: Since an applicant who qualifies for an exemption under either s.
196.081 , s.
196.091 , or s.
196.101 , F. S., could also qualify for an exemption under s.
196.031 (3)(a), F....
...S., may the department reimburse taxing authorities for revenues lost on the first $4,500 of the exemption granted under ss.
196.081 ,
196.091 , and
196.101 , even though s. 196.032(2), F. S., specifically limits the reimbursement to revenues lost due to exemption granted under s.
196.031 (3)? SUMMARY: Qualified counties, municipalities, or special districts are entitled to receive an annual payment from the Local Government Additional Homestead Exemption Trust Fund in an amount equal to revenue lost as a result of the additional exemptions provided in s.
196.031 (3), F....
...The Legislature has not authorized replacement funds for revenue lost as a result of exemptions claimed and received pursuant to s.
196.081 , s.
196.091 , or s.
196.101 , F. S. The entitlement to and the receipt of an exemption authorized under s.
196.081 , s.
196.091 , or s.
196.101 would preclude any exemption under s.
196.031 (3) and prevent all or any part of said exemption from being utilized as a basis for the calculation of the replacement funds authorized under s. 196.032, F. S. The legislative intent clearly expressed in ss. 196.032 and
196.031 (4) is to replace only that revenue lost `as a result of the additional exemptions provided in §
196.031 (3), F....
...st Fund. Section 196.032(2) provides in part: Each qualified county, municipality, or special district is entitled to receive an annual payment from the fund in an amount equal to the revenue lost as a result of the additional exemptions provided in s. 196.031 (3) . Revenue lost shall be calculated by multiplying 96 percent of the additional exemption granted in s. 196.031 (3) by the applicable millage. A qualified local government is one which either: . . . . (Emphasis supplied.) It is quite clear that the only exemptions contemplated are those found in s. 196.031 (3), F....
...196.081 ,
196.091 , and
196.101 , F. S., are not mentioned therein. The rule expressio unius est exclusio alterius applies — the express mention of one thing is the exlusion of another — so that by clear implication no other exemptions may be included in or written into ss.
196.031 (3) or 196.032(2), F....
...State,
335 So.2d 815 (Fla. 1976). These last three mentioned statutes grant total exemption on property owned and used as a homestead by certain veterans and nonveterans, cf . AGO 076-228, who can qualify for such exemption under the pertinent statute, while s.
196.031 grants, in most instances, limited or partial exemptions....
...It is readily apparent that some overlapping occurs and certain veterans and nonveterans who qualify under s.
196.081 , s.
196.091 , or s.
196.101 , F. S., granting total exemption, could also qualify for the limited additional homestead exemption under s.
196.031 (3), F....
...An examination of the title to the act is in order since the title may be considered to aid in determining legislative intent. State ex rel . Szabo Food Services, Inc. v. Dickinson,
286 So.2d 529 . The title provides: AN ACT relating to homestead exemption; amending s.
196.031 (3) and (4), Florida Statutes, 1973, to extend the additional exemption provided in subsection (3) for persons over sixty-five (65) to ad valorem taxes levied by all local taxing authorities and to increase the exemption provided by s.
196.031 (1), Florida Statutes, as to totally and permanently disabled persons; providing for a maximum combined exemption under ss.
196.202 and
196.031 , Florida Statutes; creating s....
...increase, and creating a trust fund to provide replacement revenues for funds lost by virtue of the additional or increased exemption. No replacement fund was established for funds lost by virtue of other exemptions , including those prescribed in ss.
196.031 (1) and
196.202 , F....
...The establishment of the replacement fund was a legislative decision resting solely within its discretion. Furthermore, a total exemption granted pursuant to either s.
196.081 , s.
196.091 , or s.
196.101 , F. S., would not be a limited exemption granted pursuant to s.
196.031 (3), F....
...herefor, he would lose his entitlement to total exemption under the first mentioned statutes. The Legislature has indicated that the fund is to be used to replace revenue lost as a result of only the additional or increased exemption provided for in s. 196.031 (3), F. S. Section 196.031 (4), F....
...pact resulting from the additional or increased exemptions provided for therein. Nowhere within the act has the Legislature indicated that it was concerned about the financial impact of any other exemptions found in Ch. 196, F. S. To illustrate, if ss.
196.031 (3) and (4) and 196.032, F. S., had never been enacted, local governmental units would have experienced a financial impact resulting from loss of revenues from other tax exemptions found in Ch. 196, F. S., including ss.
196.031 (1),
196.081 ,
196.091 , and
196.101 . The statutes make no provision for such revenue loss. Assuming that ss.
196.031 (3) and (4) and 196.032 were repealed this session, the local governmental units would be in the same position, insofar as revenue loss resulting from other exemptions is concerned, as they would have been in had such statutes never been enacted. It follows, therefore, as night follows day that it is only those revenues lost as a direct result of the enactment of the additional or increased exemption in s.
196.031 (3), F. S., which the Legislature sought to replace. Revenues lost as a result of any other exemption, including, but not limited to, those authorized in s.
196.031 (1), s....
...uld so provide in the future. There may be situations (probably rare) when a person qualified to receive an exemption under either s.
196.081 , s.
196.091 , or s.
196.101 , F. S., elects not to seek such exemption but instead to seek exemption under s.
196.031 (3), F. S. This would be a proper exemption to be allowed under s. 196.032(2), F. S. However, a person could not seek an exemption under s.
196.031 (3) in addition to an exemption under s.
196.081 , s.
196.091 , or s.
196.101 . A person's entitlement to and receipt of exemption under s.
196.081 , s.
196.091 , or s.
196.101 would preclude any exemption being granted under s.
196.031 (3) and could not be included in part in the calculation for replacement funds under s. 196.032, F. S. Such loss of revenue would not be a loss of revenue `as a result of the additional exemptions provided in s.
196.031 (3), F....
CopyAgo (Fla. Att'y Gen. 1975).
Published | Florida Attorney General Reports
000 for basic and additional homestead under §
196.031, F.S. [as amended by Ch. 74-264, Laws of Florida]
CopyAgo (Fla. Att'y Gen. 2002).
Published | Florida Attorney General Reports
...2 The question of residence and its permanency must be initially determined from all the facts and circumstances by the property appraiser and may not be undertaken by this office or by another entity. 3 Florida's tax exemption for homesteads is provided by Article VII , section 6 , Florida Constitution, and section 196.031 , Florida Statutes....
...of right thereto in the manner prescribed by law." 4 However, interpretations of the homestead exemptions under Florida law are entitled to consideration in the "liberal and beneficent spirit in which they were enacted to protect the family home." 5 Section 196.031 , Florida Statutes, which substantially tracks the language of and implements the constitutional provision, states: "(1) Every person who, on January 1, has the legal title or beneficial title in equity to real property in this state...
...tion, except for assessments for special benefits, up to the assessed valuation of [$25,000] on the residence and contiguous real property, as defined in s. 6, Art. VII of the State Constitution." 6 Thus, based on the use of the conjunctive "and" in section 196.031 (1), Florida Statutes, entitlement to Florida's homestead exemption from taxation is determined by the simultaneous existence of three factors on January 1 of the tax year: 1) possession of legal or equitable title to the property, an...
...The appellate court recognized that all the evidence considered together indicated the intent that the home was the residence of the property owner and held that her physical presence on the property was not a requirement for the exemption. Further, the language of section 196.031 (1), Florida Statutes, recognizes that the owner of property may claim a homestead exemption without the necessity of physical presence on the property....
...71-398 (1971); and cf ., In re Estate of Skuro ,
467 So.2d 1098 (Fla. 4th DCA 1985), aff'd ,
487 So.2d 1065 (Fla. 1986) and Cain v. Cain ,
549 So.2d 1161 (Fla. 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....
CopyPublished | Florida 1st District Court of Appeal | 2013 WL 2421065, 2013 Fla. App. LEXIS 8936, 38 Fla. L. Weekly Fed. D 1242
...eable, as they apply to cases where the fee is for legal services performed in defense against an E/C’s motion to tax costs. Cf. Garcia v. Andonie,
101 So.3d 339, 347 (Fla.2012) (holding additional element of entitlement to homestead exemption, in section
196.031(1), Florida Statutes, is unenforceable to the extent it limits class of individuals eligible for homestead exemption)....
CopyPublished | Florida 3rd District Court of Appeal
...He described the subject property as “not the sort
of place that one would make as one’s primary residence.” He identified
Hong Kong as his home.
In this affidavit Hassett expressed a common misconception about
Florida homestead law: “In late 2007, when we decided to move to Hong
3
See § 196.031(1)(a), Fla....
...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 potential homestead
exem...
CopyAgo (Fla. Att'y Gen. 1994).
Published | Florida Attorney General Reports
property for the homestead exemption under section
196.031(1), Florida Statutes? In sum: A homestead exemption
CopyPublished | Supreme Court of Florida | 24 Fla. L. Weekly Supp. 382, 1999 Fla. LEXIS 1181, 24 Fla. L. Weekly Fed. S 382
section 6 of the Florida Constitution and section
196.031(1), Florida Statutes, in order to qualify for
CopyAgo (Fla. Att'y Gen. 2007).
Published | Florida Attorney General Reports
section 6, Florida Constitution, by adopting section
196.031(1), Florida Statutes, which provides: "Every
CopyPublished | Florida 5th District Court of Appeal | 1982 Fla. App. LEXIS 20530
...disposition of both Osterndorf v. Turner, et al., [
411 So.2d 330 ] Case No. 81-864, Fifth District Court of Appeal, 1 and Maguire v. Schultz, et al., Case No. 81-2447, Second District Court of Appeal.” By his complaint below Winicki seeks to have Section
196.031(3)(d) and (e), Florida Statutes (1981), [providing for a $25,000 increased homestead real property tax exemption for those persons who have resided in Florida for at least five years] declared unconstitutional as violative of his fund...
CopyAgo (Fla. Att'y Gen. 1992).
Published | Florida Attorney General Reports
initially in excess of ninety-eight years."3 Section
196.031(1), F.S., reflects this constitutional provision
CopyAgo (Fla. Att'y Gen. 2007).
Published | Florida Attorney General Reports
...rship if the owner conveys the homestead to himself or herself and one or more individuals, apply only to the provisions of
193.155 (3), implementing the Save Our Homes Amendment regarding the reassessment of homestead property or does it also amend section
196.031 , Florida Statutes, which provides that except for estates by the entirety or joint tenancies with the right of survivorship, a homestead exemption is applied only to the proportionate share of the owners who reside thereon? In 1992,...
...omestead exemption on the property, the application shall be considered a change of ownership. . . ." 5 (e.s.) The language emphasized above constitutes the change made by the 2006 Legislature. You ask whether the above amendment is in conflict with section 196.031 (1), Florida Statutes, which provides in pertinent part that "[e]xcept for owners of an estate held by the entireties or held jointly with the right of survivorship, the amount of the exemption may not exceed the proportionate assessed valuation of all owners who reside on the property." You note that in the case of estates by the entirety, each person of the married couple owns the whole under Florida Law. Section 196.031 (1), Florida Statutes, acknowledges this and applies the exemption up to the full amount of the assessed value....
...eassessment of property to just value by the act of adding an additional co-owner to the homestead property. 7 I have found nothing in the legislative history surrounding the enactment of the amendment indicating that the Legislature sought to amend section
196.031 , Florida Statutes. Moreover, the general rule is that amendment by implication is not favored and will not be upheld in doubtful cases. 8 In the absence of a clear expression of legislative intent, I cannot conclude that the provisions of section
196.031 (1), Florida Statutes, have been amended by the change to section
193.155 (3)(a), Florida Statutes....
...9 As you note, if the interest granted by the owner in adding a co-owner(s) is an estate by the entirety or joint tenancy with a right of survivorship, there would not appear to be a change in the homestead status. For other forms of ownership such as tenants in common, the provisions of section 196.031 , Florida Statutes, would appear to still govern the determination of the proportionate share of the owners....
CopyPublished | District Court of Appeal of Florida | 1974 Fla. App. LEXIS 8048
...$ ‡ Jj: “(7) Condominium is that form of ownership of condominium property under which units of improvements are subject to ownership by one or more owners, and there is appurtenant to each unit as part thereof an undivided share in the common elements. * # * it; * § 196.031, Fla.Stat., F.S.A....
CopyAgo (Fla. Att'y Gen. 2007).
Published | Florida Attorney General Reports
subsection (7) or subsection (8)." (e.s.) 4 Section
196.031, Fla. Stat., provides for a homestead exemption
CopyAgo (Fla. Att'y Gen. 1977).
Published | Florida Attorney General Reports
immediately preceding the date of application. Section
196.031(3), F. S., as amended, did not effect any change
CopyPublished | Florida 5th District Court of Appeal | 2007 Fla. App. LEXIS 2591, 2007 WL 542742
...me is permanently attached to the land by tie downs and has electricity running to it. In addition, the home is serviced by a water pump and septic system. In 2002, Mr. Decanio applied for and was granted homestead status on his property pursuant to section 196.031, Florida Statutes (2002), strongly suggesting that the mobile home was to be treated as part of the realty....
CopyAgo (Fla. Att'y Gen. 1974).
Published | Florida Attorney General Reports
QUESTION: May a tax assessor accept certification of 100 percent total and permanent disability from the Federal Social Security Administration, for the purpose of qualifying a person for an increased exemption under s. 196.031 (3)(b), F.S. (s. 1, Ch. 74-264, Laws of Florida)? SUMMARY: For the purpose of qualifying a person for an increased exemption under s. 196.031 (3)(b), F.S....
...o are professionally unrelated or the Veterans' Administration. Certification by the Federal Social Security Administration for the purposes of Ch. 196 , F.S., is unauthorized. Your question in answered in the negative for the reasons stated herein. Section
196.031 (3)(b), F.S. (s. 1, Ch. 74-264, Laws of Florida), provides for an increase in the homestead exemption granted in s.
196.031 (1) for every person who, in addition to qualifying pursuant to s.
196.031 (1), fulfills the following requirements: Has been a resident of this state for five consecutive years prior to claiming the exemption, and qualifies for the exemption granted pursuant to s.
196.202 , F.S., as a totally and permanently disabled person. Pursuant to s.
196.031 (3)(c), the combined exemptions of ss.
196.202 and
196.031 shall not exceed ten thousand dollars....
...Thus, in view of the above, it is my opinion that a tax assessor may accept certification of total and permanent disability only from two licensed physicians of the state who are professionally unrelated or the Veterans' Administration for the purpose of qualifying a person for an increased exemption under s. 196.031 (3)(b), F.S....
CopyPublished | Florida 3rd District Court of Appeal | 2010 Fla. App. LEXIS 19096, 2010 WL 5093142
...The argument appears to be comprised of two thrusts. First, the Property Appraiser asserts the minor children's domicile is dependent upon the domicile of the father, who is a non-Florida resident. Secondly, the Property Appraiser relies on the term "who resides thereon," as found in section 196.031(1)(a), to argue the statute requires the title owner to reside on the property permanently....
..."Who Resides Thereon" The Property Appraiser's second argument is that in addition to holding either legal or equitable title, as required by article VII, section 6(a), the person claiming the exemptionDavid and Ana Andonie in this casemust also permanently "reside thereon." The Property Appraiser invokes section 196.031(1)(a) of the Florida Statutes in support of this argument....
...n such person, is entitled to an exemption from all taxation, except for assessments for special benefits, up to the assessed valuation of $25,000 on the residence and contiguous real property, as defined in s. 6, Art. VII of the State Constitution. § 196.031(1)(a), Fla. Stat. (2006) (emphasis added). A review of the history of the emphasized phrase reveals that it is a vestige of the past, probably inadvertently carried forward into the modern statutory scheme relating to section 196.031, and thus, legally ineffective....
...d in such head of a family or in his lawful wife residing upon such homestead or in both. Art. X, § 7, Fla. Const. (1885) (amended 1934). Two years later, the Florida Legislature passed Chapter 17060 Acts of the 1935 Session of the Legislature, now section 196.031 of the Florida Statutes, which included the language "who resides thereon" in the proviso....
...stock ownership or membership representing the owner's or member's proprietary interest in a corporation owning a fee or leasehold initially in excess of ninety-eight years. Art. VII, § 6(a), Fla. Const. (1968). Thereafter, the correlative statute, section 196.031, was updated to incorporate the 1968 additions to article VII, section 6 i.e., the addition of condominiums and cooperatives....
...See supra at n. 4. Despite having been removed from the constitutional provision in 1968, the phrase remains in the statutory provision today. See Ch. 67-339, at 1079, Laws of Fla. For many of the same reasons previously discussed, we find this appendage to section 196.031 to be unenforceable and thus, we decline to be guided by the statute....
CopyAgo (Fla. Att'y Gen. 2008).
Published | Florida Attorney General Reports
...e exempt from taxation thereon, except assessments for special benefits. . . . The real estate may be held by legal or equitable title, by the entireties, jointly, [or] in common. . . ." 1 Article VII, section 6, Florida Statutes, is incorporated in section 196.031 (1), Florida Statutes, which tracks the language of the constitution and requires that a beneficiary or applicant, in order to qualify for the homestead exemption, hold either legal or equitable title to the real property at issue....
...is my opinion that a trustee of a Florida Land Trust created pursuant to the provisions of the Act would be entitled to claim homestead exemption from taxation on real property so long as the trustee satisfies the residence and other requirements of section 196.031 , Florida Statutes....
...8 In general, the courts have held that the homestead exemption is to be construed liberally for the benefit of those it was designed to protect. 9 In this regard, section
196.041 (2), Florida Statutes, provides: "A person who otherwise qualifies by the required residence for the homestead tax exemption provided in s.
196.031 shall be entitled to such exemption where his possessory right in such real property is based upon an instrument granting to him a beneficial interest for his life, such interest being hereby declared to be `equitable title to real estate,' as that term is employed in s....
...trust beneficiary specifically granted a life estate in real property by the trust may qualify for the homestead exemption. 11 Attorney General Opinion 94-50 again addressed the question of a beneficiary's entitlement to a homestead exemption under section 196.031 (1), Florida Statutes....
...te "for life." In that opinion, the trust agreement did not grant the beneficiary an interest for life, but for a term of years and the opinion concludes that, despite the fact that the settlor or beneficiary might otherwise meet the requirements of section 196.031 (1), Florida Statutes, the beneficiary was not entitled to a homestead exemption. I would note that the trustee of a Florida Land Trust may also be a beneficiary of the trust and under these circumstances would be entitled to claim a homestead exemption under section 196.031 (1), Florida Statutes....
...With specific regard to beneficiaries of Florida Land Trusts who are not also trustees under section
689.071 , Florida Statutes, I would again note that section
196.041 (2), Florida Statutes, provides: "A person who otherwise qualifies by the required residence for the homestead tax exemption provided in s.
196.031 shall be entitled to such exemption where the person's possessory right in such real property is based upon an instrument granting to him or her a beneficial interest for life, such interest being hereby declared to be "equitable title to real estate," as that term is employed in s....
...Thus, a beneficiary for purposes of a Florida Land Trust would not necessarily come within the scope of section
196.041 (2), Florida Statutes, for purposes of entitlement to a homestead exemption. However, if the beneficiary otherwise qualifies for the homestead exemption in section
196.031 , Florida Statutes, by maintaining the required residence and has a possessory right in that property based on an instrument granting him or her a beneficial interest for life in such property, the beneficiary would appear to be entitled to claim a homestead exemption on such property....
...trust and in which she retained a right to reside for a term of eight years. Section
196.041 (2), Florida Statutes, specifically provides that "[a] person who otherwise qualified by the required residence for the homestead tax exemption provided in s.
196.031 shall be entitled to such exemption where the person's possessory right in such real property is based upon an instrument granting to him or her a beneficial interest for life....
...15 Therefore, it is my opinion that section
689.071 , Florida Statutes, would confer upon a beneficiary of a land trust a sufficient possessory interest to support a homestead tax exemption if the person otherwise qualifies by residence for the exemption in section
196.031 , Florida Statutes, and the beneficiary's possessory right in the real property is based on an instrument granting to him or her a beneficial interest for life. Sincerely, Bill McCollum Attorney General BM/tgh 1 And see Art. VII , s. 6 (d), Fla. Const., ss.
196.031 (1), and
196.031 (3)(d), Fla....
...94-50 (1994), in which this office stated that homestead exemption is not available to the beneficiary of a trust that grants the beneficiary a possessory interest for a term of years in the corpus of the trust, despite the fact that the beneficiary might otherwise meet the requirements of section 196.031 (1), Florida Statutes....
CopyAgo (Fla. Att'y Gen. 1976).
Published | Florida Attorney General Reports
QUESTION: Is a taxpayer entitled to homestead exemption pursuant to s. 196.031 (1), F....
...or naturally dependent upon the owner, shall be exempt from taxation thereon, except assessments for special benefits, up to the assessed valuation of five thousand dollars, upon establishment of right thereto in the manner prescribed by law. . . . Section 196.031 (1), F....
CopyAgo (Fla. Att'y Gen. 1974).
Published | Florida Attorney General Reports
...t said owner will not erect a permanent or semipermanent structure on the parcel? SUMMARY: The owner of a parcel in a recreational camper trailer condominium organization may qualify for homestead exemption under Art. VII, s. 6(a), State Const., and s. 196.031 , F.S., despite the impermanency of the structure in which he resides and notwithstanding a covenant in the articles of condominium that no permanent or semipermanent structure will be erected on the site, if the facts and circumstances as...
...itle to the parcel, as required by Art. VII, s. 6, State Const. The only question directly involved is the issue of whether the parcel owner can meet the requirements of permanent residence under these circumstances. Article VII, s. 6, State Const.; s. 196.031 , F.S....
...6(a), State Const., requires that, to be eligible for homestead exemption, the owner of legal or equitable title to real estate maintain thereon his "permanent residence" or the permanent residence of another legally or naturally dependent on him. Section 196.031 , F.S., requires that the person seeking homestead exemption reside on the property and in good faith make the same his "permanent home." Section 196.051, F.S., and Ch....
CopyPublished | Supreme Court of Florida
...threshold by concluding that, for purposes of applying the
homestead tax exemption, the entire structure was Rebholz’s
residence. We agree with the petitioners.
The Legislature has implemented the constitutional homestead
tax exemption through section 196.031, Florida Statutes (2014),
which Rebholz has not challenged....
...Subsection (1)(a) says that,
when a property owner “in good faith” makes real property in this
state his or a dependent’s “permanent residence,” the homestead
tax exemption applies to “the residence and contiguous real
property.” § 196.031(1)(a), Fla....
...nto the
[governing] statute provisions that are not there.” Id. at 429. We
believe that the district court’s holding on this question is wrong.
The most explicit authority for the property appraiser to
apportion the property is found in section 196.031(4), Florida
Statutes (2014)....
...(13)
could inform the meaning of the provisions that are directly
applicable to Rebholz. But we do not think that section
196.012(13) helps Rebholz here. Nothing in that provision
undermines our analysis showing that, under the constitution and
section
196.031(1)(a), the owner or a dependent must himself use
property as his residence for that property to qualify for the
homestead exemption....
...It is undisputed that Rebholz at
all relevant times resided in a portion of the property, and the
property appraiser has left intact the homestead exemption as to
that portion. Section
196.061 simply does not speak to the
circumstances here.
Finally, Rebholz invokes an aspect of section
196.031(4) that
we have not yet discussed....
...Rebholz’s property entirely as owner-occupied residential property.
- 16 -
Rebholz says this means that he is entitled to a homestead
exemption on the entire structure. We disagree, for a couple of
reasons.
First, section 196.031(4) on its face establishes a necessary
condition for the availability of the homestead exemption, but the
statute does not say that the classification alone is sufficient....
...and penalties upon discovering that property has improperly
received a homestead tax exemption or Save Our Homes benefit,
sections
196.161(1)(b) and
193.155(10) show that mistaken
classifications do not control and can be corrected. Rebholz’s
interpretation of section
196.031(4) would render those remedial
provisions ineffective.
IV.
We conclude with a word about the scope of our decision
today....
CopyPublished | Florida 3rd District Court of Appeal
...legally or naturally dependent upon the owner, shall be exempt from taxation
thereon . . . .”); §
196.015(5), (6), Fla. Stat. (2018) (defining factors property
appraiser considers in determining homestead claim, including voter
registration and valid Florida driver license); §
196.031(1)(a), Fla....
CopyPublished | Florida 3rd District Court of Appeal | 1982 Fla. App. LEXIS 19920
change was also after Mr. Newman’s death. . See §
196.031, Fla.Stat. (1981). . For example, the homesteader
CopyPublished | Florida 5th District Court of Appeal | 2012 WL 1365061, 2012 Fla. App. LEXIS 6191
...General law provides, concomitantly, that all real property shall be assessed according to its just value on January 1 of each year. See §
192.042(1), Fla. Stat. Homestead property is treated somewhat differently in that it is benefit-ted by a number of tax breaks after it is justly valued. See, e.g., §
196.031, Fla....
...this section, the term “nonhomestead residential property” means residential real property that contains nine or fewer dwelling units, including vacant property zoned and platted for residential use, and that does not receive the exemption under s. 196.031 (the homestead exemption)....
CopyAgo (Fla. Att'y Gen. 1980).
Published | Florida Attorney General Reports
...the statutory requirements for homestead exemption from ad valorem taxes, is not entitled to such exemption and is not included within the enumerated class or classes of persons entitled to such exemption within the terms of and for the purposes of ss.
196.031 and
196.041 , F....
...st in addition to payment of rent on such lot in order to reside thereon in the mobile home park. The inquiry suggests that there exists an apparent conflict between the provisions of s. 6, Art. VII, State Const., and the implementing provisions of ss.
196.031 and
196.041 , F....
...S., to provide homestead tax exemption to each owner-occupied condominium parcel and on each apartment occupied by a tenant-stockholder or member of a cooperative apartment corporation. For the purposes of the instant inquiry, the essential terms of ch. 67-339 are substantially the same as the material terms of ss.
196.031 (1) and (2) and
196.041 , F....
...VII of the 1968 Revised Constitution and the constitutional definition of `real property' and `legal title or beneficial title in equity' thereto as used in s. 6(a), Art. VII of the 1968 Revised Constitution. The language employed in ch. 67-339, now found in ss.
196.031 and
196.041 , F. S., would seem to demonstrate that the Legislature purposed the additional extension of the homestead tax exemption only to owners of condominium and cooperative apartments and no others. The other enumerated class or classes of persons in ss.
196.031 and
196.041 are, of course, if otherwise eligible, qualified for and entitled to the prescribed homestead tax exemption. Section
196.031 (1) and (2), F....
...no other purpose, is deemed to have beneficial title in equity to said apartment and a proportionate share of the land on which the building is situated . . . . (Emphasis supplied.) The above factual statement applied to the material provisions of ss.
196.031 (1) and (2) and
196.041 would seem to clearly establish that the mobile home owner in question does not fall within the terms of these statutes....
...There apparently being no documents in the nature of a declaration of condominium (which may be created only pursuant to ch. 718, F. S.), the mobile home real estate here involved would not meet the statutory requirements for `condominium property' ( see s.
718.103 (11)), `condominium parcel' (ss.
196.031 (1),
196.041 , and
718.103 (10)), or part or parcel of a `condominium' (s....
...ed. The articles of incorporation of the subject corporation expressly prohibit the `conduct [of] a . . . cooperative association . . . .' These articles do not anywise provide that subject corporation is `a cooperative apartment corporation' ( see ss.
196.031 (1) and
196.041 , F. S.,), organized `for the purpose of owning, maintaining and operating an apartment building . . . to be occupied by its stockholders' for dwelling purposes ( see ss.
196.031 (1) and (2),
196.041 ,
719.102 , and
719.103 (2), (8), (9), (10), (11), (14), (15), and (16), F....
...of persons who hold `the legal title or beneficial title in equity to real property' or who are in `possession of real estate' and who are otherwise entitled to homestead exemption from ad valorem taxes within the purview of and for the purposes of ss.
196.031 and
196.041 , F. S. Therefore, it appears that the mobile home owner in question may not be brought within any of the enumerated classes of persons entitled to the prescribed homestead exemption from ad valorem taxes within the terms of and for the purposes of ss.
196.031 and
196.041 ....
CopyAgo (Fla. Att'y Gen. 2008).
Published | Florida Attorney General Reports
...upon establishment of right thereto in the manner prescribed by law. . . . (b) Not more than one exemption shall be allowed any individual or family unit . . ." The Legislature has implemented the provisions in section 6 , Article VII , Florida Constitution, in section 196.031 (1), Florida Statutes: "Every person who, on January 1, has the legal title or beneficial title in equity to real property in this state and who resides thereon and in good faith makes the same his or her permanent residence, or the p...
