Florida/Georgia Personal Injury & Workers Compensation

You're probably overthinking it. Call a lawyer.

Call Now: 904-383-7448
Florida Statute 196.151 - Full Text and Legal Analysis
Florida Statute 196.151 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 196.151 Case Law from Google Scholar Google Search for Amendments to 196.151

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 196
EXEMPTION
View Entire Chapter
196.151 Homestead exemptions; approval, refusal, hearings.The property appraisers of the counties of the state shall, as soon as practicable after March 1 of each current year and on or before July 1 of that year, carefully consider all applications for tax exemptions that have been filed in their respective offices on or before March 1 of that year. If, upon investigation, the property appraiser finds that the applicant is entitled to the tax exemption applied for under the law, he or she shall make such entries upon the tax rolls of the county as are necessary to allow the exemption to the applicant. If, after due consideration, the property appraiser finds that the applicant is not entitled under the law to the exemption asked for, he or she shall immediately make out a notice of such disapproval, giving his or her reasons therefor, a copy of which notice must be served upon the applicant by the property appraiser either by personal delivery or by registered mail to the post office address given by the applicant. The applicant may appeal to the value adjustment board the decision of the property appraiser refusing to allow the exemption for which application was made, and the board shall review the application and evidence presented to the property appraiser upon which the applicant based the claim for exemption and shall hear the applicant in person or by agent on behalf of his or her right to such exemption. The value adjustment board shall reverse the decision of the property appraiser in the cause and grant exemption to the applicant if in its judgment the applicant is entitled thereto or shall affirm the decision of the property appraiser. The action of the board is final in the cause unless the applicant shall, within 15 days from the date of refusal of the application by the board, file in the circuit court of the county in which the homestead is situated a proceeding against the property appraiser for a declaratory judgment as is provided by chapter 86 or other appropriate proceeding. The failure of the taxpayer to appear before the property appraiser or value adjustment board or to file any paper other than the application above provided does not constitute any bar or defense to the proceedings.
History.s. 8, ch. 17060, 1935; CGL 1936 Supp. 897(9); ss. 1, 2, ch. 69-55; s. 36, ch. 71-355; s. 14, ch. 76-133; s. 8, ch. 76-234; s. 11, ch. 81-219; s. 7, ch. 86-300; s. 156, ch. 91-112; s. 11, ch. 93-132; s. 996, ch. 95-147.
Note.Former s. 192.19.

F.S. 196.151 on Google Scholar

F.S. 196.151 on CourtListener

Amendments to 196.151


Annotations, Discussions, Cases:

Cases Citing Statute 196.151

Total Results: 10  |  Sort by: Relevance  |  Newest First

Copy

Horne v. Markham, 288 So. 2d 196 (Fla. 1973).

Cited 20 times | Published | Supreme Court of Florida

...itutions. "Defendant contends that the disapproval of Plaintiff's application by the Tax Assessor was a mere tentative administrative determination which automatically brings the application before the Board of Tax Adjustment in accordance *198 with Section 196.151, Florida Statutes....
...ave deprived Plaintiff of any right without Due Process of Law, even if the Homestead Exemption from taxation were an absolute right. No homestead application can be denied except by final action of the Board of Tax Adjustment. See Florida Statutes, Section 196.151 (1971). "5. Plaintiff received adequate notice and opportunity to be heard in a quasi-judicial proceeding by the Board of Tax Adjustment before denial of his 1972 Homestead Tax Exemption. Also, Sections 194.032(3) and 196.151, Florida Statutes, accord Plaintiff the right to be accompanied by counsel at said hearing....
...iff's 1972 application for homestead exemption had been properly denied by the Board of Tax Adjustment. It is appellant's position that the trial court erred in holding that neither the action of appellee in this case, nor Sections 196.131(1)(a) and 196.151, Florida Statutes, *199 F.S.A., deprived appellant of a property interest without due process of law, in contravention of the State and Federal Constitutions....
...Additionally, he argues that the foregoing sections of the Florida Statutes are unconstitutional, in that they failed to provide for procedural due process of law. Appellant also contends that the trial court erred in holding that the April 1 deadlines, contained in Sections 196.011, 196.131 and 196.151 of the Florida Statutes, F.S.A., do not contravene or conflict with the due process of law clauses of the State and Federal Constitutions....
Copy

State v. Parrish, 567 So. 2d 461 (Fla. 1st DCA 1990).

Cited 4 times | Published | Florida 1st District Court of Appeal | 1990 WL 126327

...However, in 1988, seven denials, in addition to the Parrish application, were predicated on a determination that property formerly eligible for homestead was being rented. Four of these denials occurred prior to the July 1 cut-off date for denying homestead applications. See § 196.151, Fla....
Copy

Lloyd v. Page, 474 So. 2d 865 (Fla. 1st DCA 1985).

Cited 4 times | Published | Florida 1st District Court of Appeal | 10 Fla. L. Weekly 1943

...The foregoing would indicate we are concerned with the appellant's 1984 homestead exemption. The property appraiser, in his brief, claims that appellant's action is untimely because he did not file his suit for over a year after the deadline expired. (Section 196.151, Florida Statutes, requires the homestead exemption applicant to file his suit within 15 days from the property adjustment board's refusal of the homestead exemption application.) It would appear that if appellant was "over a year lat...
Copy

Nikolits v. Ballinger, 736 So. 2d 1253 (Fla. 4th DCA 1999).

Cited 3 times | Published | Florida 4th District Court of Appeal | 1999 WL 493103

...The homestead exemption is one of the exemptions from taxation provided for in Chapter 196, Florida Statutes (1997). Between March 1 and July 1, property appraisers "shall ... carefully consider all applications for tax exemptions that have been filed in their respective offices." § 196.151, Fla....
Copy

Rodriguez v. Steirheim, 465 F. Supp. 1191 (S.D. Fla. 1979).

Cited 3 times | Published | District Court, S.D. Florida | 1979 U.S. Dist. LEXIS 14179

...*1193 Plaintiffs argue that there is no effective state remedy, notwithstanding the scheme set forth in Florida Statutes, Chapter 194, Administrational Judicial Review of Property Taxes; Part I, Administrative Review, §§ 194.011-194.042; Part II, Judicial Review §§ 194.171-194.231; and Chapter 196, § 196.151 (F.S.1977)....
Copy

Nikolits v. Hanna, 92 So. 3d 299 (Fla. 4th DCA 2012).

Cited 2 times | Published | Florida 4th District Court of Appeal | 2012 WL 2913295, 2012 Fla. App. LEXIS 11703

their declaratory action is filed pursuant to section 196.151 (concerning homestead exemptions) and chapter
Copy

Robert R. Turner v. Sharon W. Jordan (11th Cir. 2024).

Published | Court of Appeals for the Eleventh Circuit

Argued: Apr 19, 2024

exemption.” Id. § 196.193(5)(a); see also id. § 196.151. 7 Florida’s constitution requires
Copy

In re Millsaps, 133 B.R. 557 (Bankr. M.D. Fla. 1991).

Published | United States Bankruptcy Court, M.D. Florida | 1991 Bankr. LEXIS 1583, 1991 WL 229809

is served upon the applicant. Fla.Stat.Ann. § 196.-151 (1991). The appraiser files this notice with
Copy

Rogers, Rogers v. Gregor, Skipper (Fla. 1st DCA 2024).

Published | Florida 1st District Court of Appeal

court ruled that only the notice requirements in § 196.151 apply. It added that if the notice requirements
Copy

Todora v. Silverstein, 889 So. 2d 177 (Fla. 2d DCA 2004).

Published | Florida 2nd District Court of Appeal | 2004 Fla. App. LEXIS 19097, 2004 WL 2895610

procedures for homestead exemptions contained in section 196.151, Florida Statutes. . See Volusia County v

This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney. For legal consultation, call 904-383-7448.