What are the Residency Requirements for a Homestead Exemption in Florida?
Full Question:
Answer:
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 in Florida. This does not apply to a person who has the legal or equitable title to real estate in Florida and maintains thereon the permanent residence of another legally or naturally dependent upon the owner.
Nobody in Florida "automatically" obtains a homestead exemption. Instead, a homeowner on title must file for a homestead exemption with the Property Appraiser in the county in which the property is located. While most counties still use paper applications, a few larger counties have offered online homestead filing starting around 2002.
Every person who owns and resides on real property in Florida on January 1 and makes the property their permanent residence is eligible to receive a homestead exemption up to $50,000. The first $25,000 applies to all property taxes, including school district taxes. The additional exemption up to $25,000, applies to the assessed value between $50,000 and $75,000 and only to non-school taxes. If one spouse holds the title, the other spouse may file for the exemption with the consent of the titleholder.
The following is from http://www.homesteadpropertyexemption.info/index.php?action=vthread&forum=25&topic=27&page=0:
The Florida statutes define "permanent residence" as follows:
"Permanent residence" means that place where a person has his true, fixed, and permanent home and principal establishment to which, whenever absent, he has the intention of returning. A person may have only one permanent residence at a time; and, once a permanent residence is established in a foreign state or country, it is presumed to continue until the person shows a change has occurred. Fla.Stat.Ann. § 196.012(17).
The court notes that Florida's definition of "permanent residence" is virtually the same as the definition of domicile for federal diversity jurisdiction purposes.
The requirements for entitlement to a homestead ad valorem tax exemption are:
1. As of January 1, the applicant had legal or beneficial (equitable) title to the real property; and,
2. As of January 1, the applicant made that property his/her permanent residence
3. If not a U.S. citizen you must provide a copy of a permanent resident ID card
To qualify for the permanent resident exemption, persons must complete a form containing sufficient information to enable the property appraiser to determine that their permanent residence is in Florida. Fla.Stat.Ann. § 196.121. The criteria listed above are the only issues to be resolved in determining homestead status. However, there is an infinite amount of evidence which the Property Appraiser may review. THE PROPERTY APPRAISER IS PRESUMED TO BE CORRECT IN HIS DECISION. IT IS UP TO YOU TO PROVIDE PROOF NECESSARY TO BE GRANTED THE EXEMPTION. When considering permanent residency, the property appraiser's office may consider any of the following relevant factors (Fla.Stat.Ann. § 196.015):
1. Driver license (NOTE: Individual home owner does not have to be a licensed driver in order to be entitled to homestead exemption and tax assessor has no authority to deny the homestead tax exemption merely because claimant is not such licensed driver.)
2. Voter registration (NOTE: Individual home owner does not have to be a registered voter in order to be entitled to homestead exemption and tax assessor has no authority to deny the homestead tax exemption merely because claimant is not such registered voter. Op.Atty.Gen., 1949, p. 284.)
3. Identification card
4. Sworn affidavit (Note: Contact us on this issue)
5. Income tax return or other official document sent to homestead address
6. Florida vehicle tags
7. Other relevant evidence (Note: Contact us on this issue. The term 'Relevant evidence' may be a legal quagmire)
The giving of false information for the purpose of claiming the property tax exemption is a misdemeanor of the first degree. Fla.Stat.Ann. § 196.131(2).
Regarding domicile, "A person's domicile is that place where he has his true, fixed and permanent home and principal establishment, and to which he has the intention of returning whenever he is absent therefrom." No one factor, not even place of voting registration, or a declaration of domicile or residence made for official purposes, is controlling. While statements of intention carry considerable weight, they will not prevail over contrary facts evidencing actual intent. Among the influential factors are the place where civil and political rights are exercised, taxes paid, real and personal property (such as furniture and automobiles) located, driver's and other licenses obtained, bank accounts maintained, location of club and church membership and places of business and employment. Husak v. Rasman, 1989 WL 13688 (E.D.Pa.)
The deadline for homestead application is March 1, to have it apply for that year. As stated above, you must own and live in the house as of January 1, to qualify. You may prequalify for homestead year-round for the following year. Once homestead is granted, it is usually automatically renewed. Social Security numbers must be furnished on new homestead applications for them to be deemed complete. This information is safeguarded as CONFIDENTIAL.
The requirements for a homestead exemption are:
• 1. As of January 1, the applicant must have legal or beneficial (equitable) title to real property recorded in the residence's County.
• 2. The applicant must be claiming the residence his/her primary residence as of January 1 of the tax year.
• 3. The applicant must be a legal resident of Florida and US citizen or be a holder of a Permanent Resident Card issued by INS.At the time of application the applicant should have and may be required to produce:
• 1. Proof of Florida residency (i.e. Driver license) A "Valid in Florida" designation on your Florida driver license is not acceptable. A Florida Identification Card with an out of state driver license is not acceptable.
• 2. Proof of Citizenship (i.e. voter registration or permanent resident card)
• 3. Address of property, tax bill or deed/title.
• 4. Social Security numbers for your spouse and any owner who resides on the property. (Required per FL Stat 196.011(11)
• 5. If you have a mobile home, your will need your title or registration to the mobile home and the deed to the real estate.
• 6. If the real estate is in a trust, you will need to provide us evidence of from the Trust which provides that you have the necessary ownership interest to qualify for homestead exemption. (see sample verbiage or Fl Stat. 196.014(2)) The deadline to apply for homestead exemption is March 1. Applications may be filed after March 1 through a late filed application appeal process. Applications can be submitted for the coming year after March 2.
Other Important Facts:
Florida Statute 196.011(9) (a) requires the owner to notify the Property Appraiser whenever the use of the property or the status or condition of the owner changes so as to change the exempt status of the property.
Florida Statute 196.031(6) does not permit a property owner or legally or naturally dependent of the owner to avail themselves of a tax exemption in Florida and any other state.
Florida Administrative Code 12D-7.007
(3) A person in this country under a temporary visa cannot meet the requirement of permanent residence or home and therefore cannot claim homestead exemption.
(7) A married woman and her husband may establish separate permanent residences without showing "impelling reasons" or "just ground" for doing so. If it is determined by the property appraiser that separate residences and separate "family units" have been established by the husband and wife, and they are otherwise qualified, each may be granted homestead exemption from ad Valorem taxation under Article VII, Section 6 1968 State Constitution.
See also:
http://www.flsenate.gov/Laws/Statutes/2010/196.031
The following is a FL statute:
222.01
Designation of homestead by owner before levy.
—
(1)
Whenever any natural person residing in this state desires to avail himself or herself of the benefit of the provisions of the constitution and laws exempting property as a homestead from forced sale under any process of law, he or she may make a statement, in writing, containing a description of the real property, mobile home, or modular home claimed to be exempt and declaring that the real property, mobile home, or modular home is the homestead of the party in whose behalf such claim is being made. Such statement shall be signed by the person making it and shall be recorded in the circuit court.
(2)
When a certified copy of a judgment has been filed in the public records of a county pursuant to chapter 55, a person who is entitled to the benefit of the provisions of the State Constitution exempting real property as homestead and who has a contract to sell or a commitment from a lender for a mortgage on the homestead may file a notice of homestead in the public records of the county in which the homestead property is located in substantially the following form:
NOTICE OF HOMESTEAD
To: (Name and address of judgment creditor as shown on recorded judgment and name and address of any other person shown in the recorded judgment to receive a copy of the Notice of Homestead).
You are notified that the undersigned claims as homestead exempt from levy and execution under Section 4, Article X of the State Constitution, the following described property:
(Legal description)
The undersigned certifies, under oath, that he or she has applied for and received the homestead tax exemption as to the above-described property, that is the tax identification parcel number of this property, and that the undersigned has resided on this property continuously and uninterruptedly from (date) to the date of this Notice of Homestead. Further, the undersigned will either convey or mortgage the above-described property pursuant to the following:
(Describe the contract of sale or loan commitment by date, names of parties, date of anticipated closing, and amount. The name, address, and telephone number of the person conducting the anticipated closing must be set forth.)
The undersigned also certifies, under oath, that the judgment lien filed by you on (date) and recorded in Official Records Book , Page , of the Public Records of County, Florida, does not constitute a valid lien on the described property.
YOU ARE FURTHER NOTIFIED, PURSUANT TO SECTION 222.01 ET SEQ., FLORIDA STATUTES, THAT WITHIN 45 DAYS AFTER THE MAILING OF THIS NOTICE YOU MUST FILE AN ACTION IN THE CIRCUIT COURT OF COUNTY, FLORIDA, FOR A DECLARATORY JUDGMENT TO DETERMINE THE CONSTITUTIONAL HOMESTEAD STATUS OF THE SUBJECT PROPERTY OR TO FORECLOSE YOUR JUDGMENT LIEN ON THE PROPERTY AND RECORD A LIS PENDENS IN THE PUBLIC RECORDS OF THE COUNTY WHERE THE HOMESTEAD IS LOCATED. YOUR FAILURE TO SO ACT WILL RESULT IN ANY BUYER OR LENDER, OR HIS OR HER SUCCESSORS AND ASSIGNS, UNDER THE ABOVE-DESCRIBED CONTRACT OF SALE OR LOAN COMMITMENT TO TAKE FREE AND CLEAR OF ANY JUDGMENT LIEN YOU MAY HAVE ON THE PROPERTY.
This day of , 2 .
(Signature of Owner)
(Printed Name of Owner)
(Owner’s Address)
Sworn to and subscribed before me by who is personally known to me or produced as identification, this day of , 2 .
Notary Public
(3)
The clerk shall mail a copy of the notice of homestead to the judgment lienor, by certified mail, return receipt requested, at the address shown in the most recent recorded judgment or accompanying affidavit, and to any other person designated in the most recent recorded judgment or accompanying affidavit to receive the notice of homestead, and shall certify to such service on the face of such notice and record the notice. Notwithstanding the use of certified mail, return receipt requested, service shall be deemed complete upon mailing.
(4)
A lien pursuant to chapter 55 of any lienor upon whom such notice is served, who fails to institute an action for a declaratory judgment to determine the constitutional homestead status of the property described in the notice of homestead or to file an action to foreclose the judgment lien, together with the filing of a lis pendens in the public records of the county in which the homestead is located, within 45 days after service of such notice shall be deemed as not attaching to the property by virtue of its status as homestead property as to the interest of any buyer or lender, or his or her successors or assigns, who takes under the contract of sale or loan commitment described above within 180 days after the filing in the public records of the notice of homestead. This subsection shall not act to prohibit a lien from attaching to the real property described in the notice of homestead at such time as the property loses its homestead status.
(5)
As provided in s. 4, Art. X of the State Constitution, this subsection shall not apply to:
(a)
Liens and judgments for the payment of taxes and assessments on real property.
(b)
Liens and judgments for obligations contracted for the purchase of real property.
(c)
Liens and judgments for labor, services, or materials furnished to repair or improve real property.
(d)
Liens and judgments for other obligations contracted for house, field, or other labor performed on real property.
See also:
http://dor.myflorida.com/dor/property/taxpayers/pdf/FLsrhx.pdf
