196.015

Permanent residency; factual determination by property appraiser.

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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.

Notes of Decisions

Cited in 7 cases (1 in the last 5 years), 1986–2025 · leading case: Garcia v. Andonie

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Garcia v. Andonie (2012) fla · cites it 7× “015 states that “[fintention to establish a permanent residence in this state is a factual determination,” see § 196.015, Fla. Stat. (2006), not an issue of law.”

DeQuervain v. Desguin (2006) fladistctapp · cites it 3× “In their summary judgment motion, the Homeowners asserted that they had satisfied all the requirements of section 196.015, Florida Statutes (2002).”

In re Mendoza (2019) flsb · cites it 2× “012 (17) (2018) ; see also Fla. Stat. § 196.015 (2018) (setting forth a nonexclusive list of factors to be considered when determining intention to establish a permanent Florida residence).”

Mitchell v. Higgs (2011) fladistctapp · cites it 3× “§ 196.015, Fla. Stat. (2007). . Mitchell’s "Tipsy Coachman” and due process arguments are also unavailing.”

In Re Estate of Skuro (1986) fla “Section 196.015 reviews significant factors for homestead for tax purposes.”

L. LOWRY BALDWIN v. BOB HENRIQUEZ, AS PROPERTY APPRAISER (2019) fladistctapp “See § 196.015 ("Intention to establish a permanent residence in this state is a factual - 13 - determination to be made, in the first instance, by the property appraiser.”

Maria Teresa Costantini Gomes v. Victor Maniglia (2025) fladistctapp “”); § 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.”

— 196.015(5) — 1 case

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