Florida Statute 196.015 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.015

196.015 Permanent residency; factual determination by property appraiser.—Intention to establish a permanent residence in this state is a factual determination to be made, in the first instance, by the property appraiser. Although any one factor is not conclusive of the establishment or nonestablishment of permanent residence, the following are relevant factors that may be considered by the property appraiser in making his or her determination as to the intent of a person claiming a homestead exemption to establish a permanent residence in this state:

(1) A formal declaration of domicile by the applicant recorded in the public records of the county in which the exemption is being sought.

(2) Evidence of the location where the applicant’s dependent children are registered for school.

(3) The place of employment of the applicant.

(4) The previous permanent residency by the applicant in a state other than Florida or in another country and the date non-Florida residency was terminated.

(5) Proof of voter registration in this state with the voter information card address of the applicant, or other official correspondence from the supervisor of elections providing proof of voter registration, matching the address of the physical location where the exemption is being sought.

(6) A valid Florida driver license issued under s. 322.18 or a valid Florida identification card issued under s. 322.051 and evidence of relinquishment of driver licenses from any other states.

(7) Issuance of a Florida license tag on any motor vehicle owned by the applicant.

(8) The address as listed on federal income tax returns filed by the applicant.

(9) The location where the applicant’s bank statements and checking accounts are registered.

(10) Proof of payment for utilities at the property for which permanent residency is being claimed.

History.—s. 2, ch. 81-219; s. 990, ch. 95-147; s. 8, ch. 2006-312; s. 3, ch. 2009-135.

F.S. 196.015 on Google Scholar

F.S. 196.015 on Casetext

Amendments to 196.015

Arrestable Offenses / Crimes under Fla. Stat. 196.015

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.015.

Annotations, Discussions, Cases:

Cases Citing Statute 196.015

Total Results: 13

SCOTT P. RUSSELL, etc. v. JAMES HASSETT

Court: Fla. Dist. Ct. App. | Date Filed: 2023-06-28T00:00:00-07:00

Snippet: homestead your permanent residence (ss.196.011, 196.015 and 196.031, F.S.).” (Emphases in original).

L. LOWRY BALDWIN v. BOB HENRIQUEZ, AS PROPERTY APPRAISER

Court: Fla. Dist. Ct. App. | Date Filed: 2019-09-13T00:53:00-07:00

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

Garcia v. Andonie

Court: Fla. | Date Filed: 2012-10-04T00:00:00-07:00

Citation: 101 So. 3d 339, 37 Fla. L. Weekly Supp. 613, 2012 WL 4666458, 2012 Fla. LEXIS 1923

Snippet: determination,” see § 196.015, Fla. Stat. (2006), not an issue of law. Although section 196.015 contains a number…residential property in question.12 Indeed, section 196.015 states that “[fintention to establish a permanent…196.012(18) and the factors set forth in section 196.015. And the legal question presented is whether the…determined on a totality of circumstances, see section 196.015, Florida Statutes (2006), we do not hold that the

Mitchell v. Higgs

Court: Fla. Dist. Ct. App. | Date Filed: 2011-04-13T00:00:00-07:00

Citation: 61 So. 3d 1152, 2011 Fla. App. LEXIS 5197

Snippet: the address of his Sugar-loaf Key home. . § 196.015, Fla. Stat. (2007). . Mitchell’s "Tipsy …establish a permanent residence” under section 196.015, and (2) if the assessor prevails in a proceeding

DeQuervain v. Desguin

Court: Fla. Dist. Ct. App. | Date Filed: 2006-05-05T00:53:00-07:00

Citation: 927 So. 2d 232

Snippet: had satisfied all the requirements of section 196.015, Florida Statutes (2002). Their supporting affidavits… person shows that a change has occurred. .... 196.015 Permanent residency; factual determination by property…denying their application. We disagree. Section 196.015 does not contain an exhaustive list of relevant…not be limited to, the factors enumerated in s. 196.015. § 196.121(2) (emphasis added). Therefore, the

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Court: Fla. Att'y Gen. | Date Filed: 2005-11-20T23:53:00-08:00

Snippet: representation of the parties.5 In fact, section 196.015, Florida Statutes, provides a number of factors… the permanent residence of the owner. Section 196.015, Florida Statutes, sets forth relevant factors …Att'y Gen. Fla 75-146 (1975). 10 And see s. 196.015, Fla. Stat., providing relevant factors in a determination… tax returns by the applicant." 11 See s. 196.015, Fla. Stat., and Ops. Att'y Gen. Fla 75-146

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Court: Fla. Att'y Gen. | Date Filed: 2005-11-08T23:53:00-08:00

Snippet: authorities other than school districts. 6 See s. 196.015, Fla. Stat., setting forth relevant factors that

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Court: Fla. Att'y Gen. | Date Filed: 2002-02-28T23:53:00-08:00

Snippet: exemption for military personnel. Pursuant to section 196.015, Florida Statutes, intention to establish a permanent…authorities other than school districts. 7 See, s. 196.015, Fla. Stat., setting forth relevant factors that

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Court: Fla. Att'y Gen. | Date Filed: 1997-03-26T23:53:00-08:00

Snippet: authorities other than school districts. 7 See, s. 196.015, Fla. Stat., setting forth relevant factors that

Kingery v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1988-03-30T00:00:00-08:00

Citation: 523 So. 2d 1199

Snippet: court quoted Adams v. State, 34 Fla. 185, 195-196, 15 So. 905, 908 (1894), as the seminal case on this…as required by Adams v. State, 34 Fla. 185, 195-196, 15 So. 905, 908 (1894) and Jackson v. State, 451 So

In Re Estate of Skuro

Court: Fla. | Date Filed: 1986-05-01T00:53:00-07:00

Citation: 487 So. 2d 1065

Snippet: (1), Art. X of the State Constitution. Section 196.015 reviews significant factors for homestead for tax

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Court: Fla. Att'y Gen. | Date Filed: 1982-04-19T23:53:00-08:00

Snippet: residence in good faith, under the tests of s 196.015, F.S., then the Florida property may qualify for

Metropolitan Dade County v. Adler Built Industries, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1969-04-29T00:00:00-07:00

Citation: 222 So. 2d 264, 1969 Fla. App. LEXIS 5803

Snippet: showing payment thereof. A review of §§ 196.05, 196.15, Fla.Stat., F.S.A., makes it clear to this writer