Florida Statute 196.015 - Full Text and Legal Analysis

The 2025 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 CourtListener

Amendments to 196.015

Annotations, Discussions, Cases:

Cases Citing Statute 196.015

Total Results: 9

In Re Estate of Skuro

487 So. 2d 1065, 11 Fla. L. Weekly 199, 1986 Fla. LEXIS 2067

Supreme Court of Florida | Filed: May 1, 1986 | Docket: 1797347

Cited 9 times | Published

4(a)(1), Art. X of the State Constitution. Section 196.015 reviews significant factors for homestead for

DeQuervain v. Desguin

927 So. 2d 232, 31 Fla. L. Weekly Fed. D 1269

District Court of Appeal of Florida | Filed: May 5, 2006 | Docket: 1765361

Cited 8 times | Published

they had satisfied all the requirements of section 196.015, Florida Statutes (2002). Their supporting

Garcia v. Andonie

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

Supreme Court of Florida | Filed: Oct 4, 2012 | Docket: 60226264

Cited 5 times | Published

residential property in question.12 Indeed, section 196.015 states that “[fintention to establish a permanent

Mitchell v. Higgs

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

District Court of Appeal of Florida | Filed: Apr 13, 2011 | Docket: 60300370

Cited 5 times | Published

to the address of his Sugar-loaf Key home. . § 196.015, Fla. Stat. (2007). . Mitchell’s "Tipsy Coachman”

In re Mendoza

597 B.R. 686

United States Bankruptcy Court, S.D. Florida. | Filed: Mar 4, 2019 | Docket: 65791195

Cited 1 times | Published

Stat. § 196.012(17) (2018) ; see also Fla. Stat. § 196.015 (2018) (setting forth a nonexclusive list of factors

Maria Teresa Costantini Gomes v. Victor Maniglia

District Court of Appeal of Florida | Filed: Apr 30, 2025 | Docket: 69998633

Published

shall be exempt from taxation thereon . . . .”); § 196.015(5), (6), Fla. Stat. (2018) (defining factors property

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

District Court of Appeal of Florida | Filed: Sep 13, 2019 | Docket: 16193038

Published

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

Ago

Florida Attorney General Reports | Filed: Nov 21, 2005 | Docket: 3255610

Published

the representation of the parties.5 In fact, section 196.015, Florida Statutes, provides a number of factors

Ago

Florida Attorney General Reports | Filed: Mar 1, 2002 | Docket: 3257258

Published

exemption for military personnel. Pursuant to section 196.015, Florida Statutes, intention to establish a