The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.041

196.041 Extent of homestead exemptions.—

(1) Vendees in possession of real estate under bona fide contracts to purchase when such instruments, under which they claim title, are recorded in the office of the clerk of the circuit court where said properties lie, and who reside thereon in good faith and make the same their permanent residence; persons residing on real estate by virtue of dower or other estates therein limited in time by deed, will, jointure, or settlement; and lessees owning the leasehold interest in a bona fide lease having an original term of 98 years or more in a residential parcel or in a condominium parcel as defined in chapter 718, or persons holding leases of 50 years or more, existing prior to June 19, 1973, for the purpose of homestead exemptions from ad valorem taxes and no other purpose, shall be deemed to have legal or beneficial and equitable title to said property. In addition, a tenant-stockholder or member of a cooperative apartment corporation who is entitled solely by reason of ownership of stock or membership in the corporation to occupy for dwelling purposes an apartment in a building owned by the corporation, for the purpose of homestead exemption from ad valorem taxes and for no other purpose, is deemed to have beneficial title in equity to said apartment and a proportionate share of the land on which the building is situated.

(2) A person who otherwise qualifies by the required residence for the homestead tax exemption provided in s. 196.031 shall be entitled to such exemption where the person’s possessory right in such real property is based upon an instrument granting to him or her a beneficial interest for life, such interest being hereby declared to be “equitable title to real estate,” as that term is employed in s. 6, Art. VII of the State Constitution; and such person shall be entitled to the homestead tax exemption irrespective of whether such interest was created prior or subsequent to the effective date of this act.

History.—s. 2, ch. 17060, 1935; CGL 1936 Supp. 897(3); s. 1, ch. 65-281; s. 2, ch. 67-339; ss. 1, 2, ch. 69-55; s. 1, ch. 69-68; s. 1, ch. 73-201; s. 1, ch. 78-324; s. 35, ch. 79-164; s. 4, ch. 81-219; s. 35, ch. 94-353; s. 1474, ch. 95-147.

Note.—Former s. 192.13.

F.S. 196.041 on Google Scholar

F.S. 196.041 on Casetext

Amendments to 196.041

Arrestable Offenses / Crimes under Fla. Stat. 196.041

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.041.

Annotations, Discussions, Cases:

Cases from cite.case.law:

A. HIGGS, v. WARRICK,, 994 So. 2d 492 (Fla. Dist. Ct. App. 2008)

. . . Here, the pertinent statutes are sections 196.031 and 196.041, Florida Statutes (2005). . . . Section 196.041 states that lessees owning the leasehold interest in a bona fide lease having an original . . . The plain and ordinary meaning of sections 196.031 and 196.041 clearly provides that a 98-year-plus lessee . . .

SOUTHERN WALLS, INC. v. STILWELL CORPORATION O., 810 So. 2d 566 (Fla. Dist. Ct. App. 2002)

. . . See also § 196.041, Fla. Stat. (2001). . . .

PREWITT MANAGEMENT CORPORATION, v. R. NIKOLITS,, 795 So. 2d 1001 (Fla. Dist. Ct. App. 2001)

. . . The issue on appeal is whether a corporate entity of a type not enumerated under sections 196.031 or 196.041 . . . The Attorney General, relying on AGO 80-32, opined that sections 196.031 and 196.041 demonstrate the . . . The language employed in ch. 67-339, now found in ss. 196.031 and 196.041, F. . . . The other enumerated class or classes of persons in ss. 196.031 and 196.041 are, of course, if otherwise . . . Next, we turn to sections 196.031 and 196.041 to determine whether either statute is of doubtful meaning . . .

W. ROBBINS, v. R. WELBAUM M. H., 664 So. 2d 1 (Fla. Dist. Ct. App. 1995)

. . . . § 196.041, Fla.Stat. (1993). . . . . § 2702 and creates a jointure or settlement under the meaning of § 196.041 of the Florida Statutes. . . . It is enough that the Welbaums held beneficial title, under the definition of § 196.041, during the year . . .

FREEDOM PROPERTIES, d b a v. ALDERMAN,, 589 So. 2d 424 (Fla. Dist. Ct. App. 1991)

. . . legislature has provided an exemption more generous than that contained in the constitution because section 196.041 . . .

In DUQUE,, 33 B.R. 201 (Bankr. S.D. Fla. 1983)

. . . that homestead decisions for tax purposes are based upon a completely different statutory provision (§ 196.041 . . .

STATE DEPARTMENT OF REVENUE, v. E. SWINSCOE M., 376 So. 2d 1 (Fla. 1979)

. . . this state except for the allowance of a homestead tax exemption as specifically provided in section 196.041 . . . In re Estate of Wartels, 357 So.2d 708 at 710-11 (Fla. 1978): Section 196.041, Florida Statutes (1973 . . .

In ESTATE WARTELS, S. WARTELS, v. WARTELS,, 357 So. 2d 708 (Fla. 1978)

. . . Section 196.041, Florida Statutes (1973) grants homestead exemption to a tenant-stockholder or member . . .

J. Ed STRAUGHN, v. AMOCO PRODUCTION COMPANY, a, 309 So. 2d 39 (Fla. Dist. Ct. App. 1975)

. . . . § 196.041, F.S. 1973. . (Fla.1980), 119 So.2d 35. . See Dickinson v. . . .

K. OVERSTREET, O. Jr. v. L. GINSBERG,, 233 So. 2d 184 (Fla. Dist. Ct. App. 1970)

. . . This chapter amended § 192.12 and § 192.13, Fla.Stat., F.S.A, which were renumbered § 196.031 and § 196.041 . . .