Florida Statute 196.031 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

View Entire Chapter

F.S. 196.031

196.031 Exemption of homesteads.—

(1)(a) A person who, on January 1, has the legal title or beneficial title in equity to real property in this state and who in good faith makes the property his or her permanent residence or the permanent residence of another or others legally or naturally dependent upon him or her, is entitled to an exemption from all taxation, except for assessments for special benefits, up to the assessed valuation of $25,000 on the residence and contiguous real property, as defined in s. 6, Art. VII of the State Constitution. Such title may be held by the entireties, jointly, or in common with others, and the exemption may be apportioned among such of the owners as reside thereon, as their respective interests appear. If only one of the owners of an estate held by the entireties or held jointly with the right of survivorship resides on the property, that owner is allowed an exemption of up to the assessed valuation of $25,000 on the residence and contiguous real property. However, an exemption of more than $25,000 is not allowed to any one person or on any one dwelling house, except that an exemption up to the assessed valuation of $25,000 may be allowed on each apartment or mobile home occupied by a tenant-stockholder or member of a cooperative corporation and on each condominium parcel occupied by its owner. Except for owners of an estate held by the entireties or held jointly with the right of survivorship, the amount of the exemption may not exceed the proportionate assessed valuation of all owners who reside on the property. Before such exemption may be granted, the deed or instrument shall be recorded in the official records of the county in which the property is located. The property appraiser may request the applicant to provide additional ownership documents to establish title.

¹(b) Every person who qualifies to receive the exemption provided in paragraph (a) is entitled to an additional exemption of up to $25,000 on the assessed valuation greater than $50,000 for all levies other than school district levies.

(2) As used in subsection (1), the term “cooperative corporation” means a corporation, whether for profit or not for profit, organized for the purpose of owning, maintaining, and operating an apartment building or apartment buildings or a mobile home park to be occupied by its stockholders or members; and the term “tenant-stockholder or member” means an individual who is entitled, solely by reason of his or her ownership of stock or membership in a cooperative corporation, as evidenced in the official records of the office of the clerk of the circuit court of the county in which the apartment building is located, to occupy for dwelling purposes an apartment in a building owned by such corporation or to occupy for dwelling purposes a mobile home which is on or a part of a cooperative unit. A corporation leasing land for a term of 98 years or more for the purpose of maintaining and operating a cooperative thereon shall be deemed the owner for purposes of this exemption.

(3) The exemption provided in this section does not apply with respect to the assessment roll of a county unless and until the roll of that county has been approved by the executive director pursuant to s. 193.1142.

(4) The exemption provided in this section applies only to those parcels classified and assessed as owner-occupied residential property or only to the portion of property so classified and assessed.

(5) For the purpose of applying the exemptions in this section, the real property includes portions of the real property and contiguous real property assessed solely on the basis of character or use pursuant to s. 193.461 or s. 193.501 or assessed pursuant to s. 193.505.

(6) 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 provided by this section. This subsection 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.

²(7) When homestead property is damaged or destroyed by misfortune or calamity and the property is uninhabitable on January 1 after the damage or destruction occurs, the homestead exemption may be granted if the property is otherwise qualified and if the property owner notifies the property appraiser that he or she intends to repair or rebuild the property and live in the property as his or her primary residence after the property is repaired or rebuilt and does not claim a homestead exemption on any other property or otherwise violate this section. Failure by the property owner to commence the repair or rebuilding of the homestead property within 5 years after January 1 following the property’s damage or destruction constitutes abandonment of the property as a homestead. After the 5-year period, the expiration, lapse, nonrenewal, or revocation of a building permit issued to the property owner for such repairs or rebuilding also constitutes abandonment of the property as homestead.

(8) Unless the homestead property is totally exempt from ad valorem taxation, the exemptions provided in paragraphs (1)(a) and (b) shall be applied before other homestead exemptions, which shall then be applied in the order that results in the lowest taxable value.

History.—ss. 1, 2, ch. 17060, 1935; CGL 1936 Supp. 897(2); s. 1, ch. 67-339; ss. 1, 2, ch. 69-55; ss. 1, 3, ch. 71-309; s. 1, ch. 72-372; s. 1, ch. 72-373; s. 9, ch. 74-227; s. 1, ch. 74-264; s. 1, ch. 77-102; s. 3, ch. 79-332; s. 4, ch. 80-261; s. 10, ch. 80-274; s. 3, ch. 81-219; s. 9, ch. 81-308; s. 11, ch. 82-208; ss. 24, 80, ch. 82-226; s. 1, ch. 84-327; s. 1, ch. 85-232; s. 5, ch. 92-32; s. 1, ch. 93-65; s. 10, ch. 93-132; ss. 33, 34, ch. 94-353; s. 1473, ch. 95-147; s. 2, ch. 2001-204; s. 908, ch. 2002-387; s. 2, ch. 2006-311; s. 6, ch. 2007-339; s. 8, ch. 2008-173; s. 1, ch. 2010-176; s. 2, ch. 2012-57; s. 17, ch. 2012-193; s. 8, ch. 2013-72; s. 1, ch. 2017-35; s. 5, ch. 2022-97; s. 10, ch. 2024-158; s. 1, ch. 2024-261.

¹Note.—

A. Section 5, ch. 2024-261, provides that “[t]his act shall take effect on the effective date of the amendment to the State Constitution proposed by HJR 7017 or a similar joint resolution having substantially the same specific intent and purpose, if such amendment is approved at the next general election or at an earlier special election specifically authorized by law for that purpose.” If such an amendment is approved, effective January 1, 2025, paragraph (1)(b) is amended by s. 1, ch. 2024-261, to read:

(b) Every person who qualifies to receive the exemption provided in paragraph (a) is entitled to an additional exemption of up to $25,000 on the assessed valuation greater than $50,000 for all levies other than school district levies. The $25,000 value of the additional exemption provided in this paragraph shall be adjusted annually on January 1 of each year for inflation using the percentage change in the Consumer Price Index for All Urban Consumers, U.S. City Average, all items 1967=100, or successor reports for the preceding calendar year as initially reported by the United States Department of Labor, Bureau of Labor Statistics, if such percent change is positive.

B. Section 3, ch. 2024-261, provides:

“(1) The Department of Revenue may, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, to administer this act.

“(2) Notwithstanding any other provision of law, emergency rules adopted pursuant to this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules.”

C. Section 4, ch. 2024-261, provides that “[t]he amendments made by this act to s. 196.031, Florida Statutes, and the creation by this act of s. 218.136, Florida Statutes, first apply to the 2025 tax roll.”

²Note.—Section 17, ch. 2024-158, provides that “[t]he amendments made by this act to ss. 193.155, 193.703, 196.011, 196.031, 196.075, and 196.161, Florida Statutes, first apply beginning with the 2025 property tax roll.”

Note.—Former s. 192.12.

F.S. 196.031 on Google Scholar

F.S. 196.031 on Casetext

Amendments to 196.031

Arrestable Offenses / Crimes under Fla. Stat. 196.031

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.031.

Annotations, Discussions, Cases:

Cases Citing Statute 196.031

Total Results: 20

SCOTT P. RUSSELL, etc. v. JAMES HASSETT

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

Snippet: when we decided to move to Hong 3 See § 196.031(1)(a), Fla. Stat. (2017). …your permanent residence (ss.196.011, 196.015 and 196.031, F.S.).” (Emphases in original).

Bill Furst, etc. v. Rod Rebholz, etc.

Court: Fla. | Date Filed: 2023-04-06T00:53:00-07:00

Snippet: constitutional homestead tax exemption through section 196.031, Florida Statutes (2014), which Rebholz has not…the residence and contiguous real property.” § 196.031(1)(a), Fla. Stat. (2014). The Legislature has …to apportion the property is found in section 196.031(4), Florida Statutes (2014). That provision says…showing that, under the constitution and section 196.031(1)(a), the owner or a dependent must himself use… Finally, Rebholz invokes an aspect of section 196.031(4) that we have not yet discussed. In full, that

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

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

Snippet: which the property was conveyed by deed); cf. § 196.031(1)(a) ("A person who, on January 1, has the

WILLIAM DAVID FITTS v. BILL FURST, PROPERTY APPRAISER

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

Snippet: STAT. § 196.031(5)); Fla. CS for HB 1151, § 1 (2019) (proposed amendment to FLA. STAT. § 196.031(5)). Here…permanent residency there in violation of section 196.031(5). The Fittses now appeal the entry of the final…permanent residency in Ohio. Section 196.031(5) provides, in part, that "[a] person who… exemption in Florida in violation of section 196.031(5), the Property Appraiser determined that the …exemption within the logical meaning of section 196.031(5). As previously stated, however, we find no merit

GERALD J. BRIELMAIER v. BILL FURST, PROPERTY APPRAISER

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

Snippet: permanent residency there in violation of section 196.031(5). Mr. Brielmaier now appeals the entry of the

Khadafy Kareem Mullens v. State of Florida

Court: Fla. | Date Filed: 2016-06-16T00:00:00-07:00

Citation: 197 So. 3d 16, 41 Fla. L. Weekly Supp. 279, 2016 Fla. LEXIS 1255

Snippet: was harmless. 53 So. 3d at 196. - 31 - weighing the aggravating

Venice L. Endsley v. Broward County, Finance and Administrative Services Department, Revenue Collections Division Lori Parrish, as Broward County Property Appraiser

Court: Fla. Dist. Ct. App. | Date Filed: 2016-03-23T00:53:00-07:00

Snippet: provision was moved to section 196.031(5) effective January 29, 2008. § 196.031(5), Fla. Stat. (2008). …Appellant also sought a declaration that section 196.031(5), Florida Statutes, was unconstitutional. The…the Legislature added a new provision to section 196.031, Florida Statutes, which addressed the ability …homestead exemptions in multiple states. Section 196.031(6), Florida Statutes (2002), stated: A person…also consider Appellant’s argument that section 196.031(5) unconstitutionally limits the class of persons

Venice L. Endsley v. Broward County, Finance and Administrative Services Department, Revenue Collections Division Lori Parrish, as Broward County Property Appraiser

Court: Fla. Dist. Ct. App. | Date Filed: 2016-03-23T00:00:00-07:00

Citation: 189 So. 3d 938, 2016 Fla. App. LEXIS 4528

Snippet: provision was moved to section 196.031(5) effective January 29, 2008. § 196.031(5), Fla. Stat. (2008). …the Legislature added a new provision to section 196.031, Florida Statutes, which addressed the ability …homestead exemptions in multiple states. Section 196.031(6), Florida Statutes (2002), stated': …also consider Appellant’s argument that section 196.031(5) unconstitutionally limits the class of persons… 1023, 1026 (Fla. 6th DCA 2011)). Section 196.031(5) states: A person who is receiving or claiming

Jacobson v. Southeast Personnel Leasing, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2013-06-05T00:00:00-07:00

Citation: 113 So. 3d 1042, 2013 WL 2421065, 2013 Fla. App. LEXIS 8936

Snippet: entitlement to homestead exemption, in section 196.031(1), Florida Statutes, is unenforceable to the extent

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: *345§ 196.031(1), Fla. Stat. (2006) (emphasis added). Under the requirements of section 196.031(1), every…requirement imposed by section 196.031(1) is seemingly at odds with section 196.031(6), Florida Statutes. The… Taxpayers), and declared a portion of section 196.031(1), Florida Statutes (2006), invalid and unenforceable… erred by concluding that a portion of section 196.031(1) is invalid and unenforceable. The Property Appraiser…Third District’s decision in Andonie that section 196.031(1), Florida Statutes (2006), is invalid and unenforceable

Orange County Property Appraiser v. Sommers

Court: Fla. Dist. Ct. App. | Date Filed: 2012-04-20T00:00:00-07:00

Citation: 84 So. 3d 1277, 2012 WL 1365061, 2012 Fla. App. LEXIS 6191

Snippet: breaks after it is justly valued. See, e.g., § 196.031, Fla. Stat. (2010). In the event of a termination…and that does not receive the exemption under s. 196.031 (the homestead exemption). (2) For all levies other

GRISOLIA v. Pfeffer

Court: Fla. Dist. Ct. App. | Date Filed: 2011-11-23T00:00:00-08:00

Citation: 77 So. 3d 732, 2011 Fla. App. LEXIS 18673, 2011 WL 5864806

Snippet: , section 6 of the Florida Constitution. See § 196.031, Fla. Stat. 3D11-198 District Court

Willens v. Garcia

Court: Fla. Dist. Ct. App. | Date Filed: 2011-01-26T00:00:00-08:00

Citation: 53 So. 3d 1113, 2011 Fla. App. LEXIS 533, 2011 WL 222150

Snippet: 2008). . The phrase also appears in section 196.031(1 )(a) of the Florida Statutes (2007), a related

De La Mora v. Andonie

Court: Fla. Dist. Ct. App. | Date Filed: 2010-12-15T00:00:00-08:00

Citation: 51 So. 3d 517, 2010 Fla. App. LEXIS 19096, 2010 WL 5093142

Snippet: who resides thereon," as found in section 196.031(1)(a), to argue the statute requires the title …." The Property Appraiser invokes section 196.031(1)(a) of the Florida Statutes in support of this…in s. 6, Art. VII of the State Constitution. § 196.031(1)(a), Fla. Stat. (2006) (emphasis added). A review…the modern statutory scheme relating to section 196.031, and thus, legally ineffective. Article VII, section…the 1935 Session of the Legislature, now section 196.031 of the Florida Statutes, which included the language

Wells v. Haldeos

Court: Fla. Dist. Ct. App. | Date Filed: 2010-10-22T00:00:00-07:00

Citation: 48 So. 3d 85, 2010 Fla. App. LEXIS 15909

Snippet: unit" is contrary to the intent of section 196.031(5), Florida Statutes (2009), which provides as …trial court's ruling is at odds with section 196.031(5), as the statute clearly prohibits an individual…. P.E., 14 So.3d 228, 234 (Fla. 2009). Section 196.031(5) clearly and unambiguously refers to a "

Karayiannakis v. Nikolits

Court: Fla. Dist. Ct. App. | Date Filed: 2009-12-09T00:00:00-08:00

Citation: 23 So. 3d 844, 2009 Fla. App. LEXIS 19251, 2009 WL 4641820

Snippet: pursuant to article VII, section 4(d).1 Section 196.031(l)(a), Florida Stat*846utes (2007)2, in which article…portion of property so classified and assessed.” § 196.031(5), Fla. Stat. (2007) (emphasis added). And only

Higgs v. Warrick

Court: Fla. Dist. Ct. App. | Date Filed: 2008-11-11T23:53:00-08:00

Citation: 994 So. 2d 492

Snippet: statutes are sections 196.031 and 196.041, Florida Statutes (2005). Section 196.031 provides a homestead…property. The plain and ordinary meaning of sections 196.031 and 196.041 clearly provides that a 98-year-plus

Ago

Court: Fla. Att'y Gen. | Date Filed: 2008-08-29T00:53:00-07:00

Snippet: , Florida Statutes, is incorporated in section 196.031(1), Florida Statutes, which tracks the language…the residence and other requirements of section 196.031, Florida Statutes. Question Two — Beneficiaries…for the homestead tax exemption provided in s. 196.031 shall be entitled to such exemption where his possessory…entitlement to a homestead exemption under section 196.031(1), Florida Statutes. Based on the terms of section…might otherwise meet the requirements of section 196.031(1), Florida Statutes, the beneficiary was not entitled

Ago

Court: Fla. Att'y Gen. | Date Filed: 2008-04-01T00:53:00-07:00

Snippet: , ArticleVII, Florida Constitution, in section 196.031(1), Florida Statutes: "Every person who, on

Ago

Court: Fla. Att'y Gen. | Date Filed: 2007-07-24T00:53:00-07:00

Snippet: ., and s.196.031, F.S., assuming other homestead requirements are met). 4 And see s. 196.031(5), Fla. …section 6, Florida Constitution, by adopting section 196.031(1), Florida Statutes, which provides: "Every