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Florida Statute 196.151 - Full Text and Legal Analysis
Florida Statute 196.151 | Lawyer Caselaw & Research
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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

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Amendments to 196.151


Annotations, Discussions, Cases:

Cases Citing Statute 196.151

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

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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....
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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....
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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...
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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....
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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)....
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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

...A court shall lose jurisdiction of a case when the taxpayer has failed to comply with the requirements of subsection (5). § 194.171(5) & (6), Fla. Stat. (2011). The trial court denied the motion and this petition followed. *301 The property owners take the position that their declaratory action is filed pursuant to section 196.151 (concerning homestead exemptions) and chapter 86 (concerning declaratory judgments)....
...l court should have dismissed action for lack of jurisdiction; holding denial of exemption was “assessment” subject to statute of limitations applicable to real property tax assessments). It does not matter whether the challenge is brought under section 196.151 or 194.171....
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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
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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

...The board may act upon this recommendation without further hearing. Id. The ultimate decision by the board may only be challenged if the applicant files a proceeding in the circuit court for the county where the property in question is located within 15 days of the board’s decision. Fla.Stat.Ann. § 196.151 (1991)....
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Rogers, Rogers v. Gregor, Skipper (Fla. 1st DCA 2024).

Published | Florida 1st District Court of Appeal

...After investigating, the Property Appraiser concluded that Appellants were renting their property. Appellants filed a circuit court action contesting the denial of their homestead property tax exemption. Ultimately, both parties sought summary judgment and the trial court ruled that only the notice requirements in § 196.151 apply....
...processes administered under the revenue laws of this state.” § 192.0105, Fla. Stat. And taxpayers’ “RIGHT TO KNOW” rights include, for instance: “[t]he right of an exemption recipient . . . to notice of denial of the exemption (see ss. 196.011(6), 196.131(1), 196.151, and 196.193(1)(c) and (5)).” § 192.0105(1)(f), Fla....
...(1)(f). Appellants argue that the heightened notice requirements in § 196.193(5) apply to the denial of its homestead exemption. And the Florida Department of Revenue agrees with them. However, the Property Appraiser disagrees and asserts that only § 196.151 applies in cases involving the denial of a homestead exemption. These two exemption notice provisions state, in relevant part: 196.151 Homestead exemptions; approval, refusal, hearing....
...notice requires invalidation of its decision to deny Appellants’ exemption, the penalty expressly established by § 196.193(5)(b). Cf., Genesis II, 250 So. 3d at 869 (applying the same penalty). In reaching this decision, we understand the Property Appraiser’s argument that § 196.151 controls because it expressly addresses homestead exemptions and conflicts with § 196.193. Where possible, however, we read related statutes in pari materia and interpret them together....
...late to the same thing or to the same subject or object, the statutes are construed together so as to harmonize both statutes and give effect to the Legislature’s intent.”). Appellants and the Florida Department of Revenue assert that nothing in § 196.151’s treatment of homestead exemptions precludes the application of the more detailed notice provisions in § 196.193. We agree with them because § 196.151 sets forth only a modest requirement to give notice and reasons for denying a homestead exemption application. By contrast, § 196.193(5)(b) requires that additional, specific information related to the property appraiser’s decision be contained in a denial notice. Compliance with the informational requirements in § 196.193(5)(b) fits easily with § 196.151’s more basic notice requirement....
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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

...Silverstein has placed his home into a trust for which he is trustee. . Dr. Silverstein did not challenge any of these assessments under the procedures provided in section 194.011, Florida Statutes. Neither party relies upon the procedures for homestead exemptions contained in section 196.151, Florida Statutes....

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.