Florida Statute 196.41 - Full Text and Legal Analysis

The 2025 Florida Statutes

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.

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Amendments to 196.041

Annotations, Discussions, Cases:

Cases Citing Statute 196.041

Total Results: 18

Southern Walls, Inc. v. Stilwell Corp.

810 So. 2d 566, 2002 Fla. App. LEXIS 2913, 2002 WL 360035

District Court of Appeal of Florida | Filed: Mar 8, 2002 | Docket: 1654668

Cited 22 times | Published

homestead for purposes of taxation. See also § 196.041, Fla. Stat. (2001). Although, as we have previously

In Re Estate of Wartels

357 So. 2d 708

Supreme Court of Florida | Filed: Apr 5, 1978 | Docket: 1511301

Cited 12 times | Published

supra, at 50. We agree with this conclusion. Section 196.041, Florida Statutes (1973) grants homestead exemption

Prewitt Management Corp. v. Nikolits

795 So. 2d 1001, 2001 WL 914104

District Court of Appeal of Florida | Filed: Aug 15, 2001 | Docket: 1673127

Cited 11 times | Published

subsequent to the effective date of this act. § 196.041, Fla. Stat. (1997). Both parties agree that a

In Re Duque

33 B.R. 201, 1983 Bankr. LEXIS 5625

United States Bankruptcy Court, S.D. Florida. | Filed: Aug 11, 1983 | Docket: 1761960

Cited 7 times | Published

upon a completely different statutory provision (§ 196.041, Florida Statutes) and may have no relevancy to

Robbins v. Welbaum

664 So. 2d 1, 1995 WL 733332

District Court of Appeal of Florida | Filed: Dec 13, 1995 | Docket: 1229456

Cited 5 times | Published

property is limited by jointure or settlement. § 196.041, Fla. Stat. (1993). Here, both parties agree the

Straughn v. Amoco Production Company

309 So. 2d 39

District Court of Appeal of Florida | Filed: Feb 12, 1975 | Docket: 1770628

Cited 5 times | Published

[3] (Fla. 1973), 275 So.2d 505, 509 n. 2. [4] § 196.041, F.S. 1973. [5] (Fla. 1960), 119 So.2d 35. [6]

Higgs v. Warrick

994 So. 2d 492, 2008 WL 4866310

District Court of Appeal of Florida | Filed: Nov 12, 2008 | Docket: 1217626

Published

makes the same his or her permanent residence. Section 196.041 states that lessees owning the leasehold interest

Ago

Florida Attorney General Reports | Filed: Aug 29, 2008 | Docket: 3257051

Published

was designed to protect.9 In this regard, section 196.041(2), Florida Statutes, provides: "A person who

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Florida Attorney General Reports | Filed: Jul 24, 2007 | Docket: 3257366

Published

ownership documents to establish title."4 (e.s.) Section 196.041, Florida Statutes, delineates those holding

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Florida Attorney General Reports | Filed: Mar 23, 2007 | Docket: 3256666

Published

condominium parcel occupied by its owner. . . ."1 Section 196.041, Florida Statutes, delineates those holding

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Florida Attorney General Reports | Filed: Sep 22, 2005 | Docket: 3258821

Published

ownership documents to establish title."2 Section 196.041, Florida Statutes, delineates those holding

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Florida Attorney General Reports | Filed: Sep 14, 2004 | Docket: 3255116

Published

as those terms are used in subsection (1).1 Section 196.041, Florida Statutes, delineates those holding

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Florida Attorney General Reports | Filed: Jun 2, 1994 | Docket: 3258691

Published

And see, Op. Att'y Gen. Fla. 90-70 (1990). 8 Section 196.041(2), Fla. Stat. (1993).

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Florida Attorney General Reports | Filed: Jan 8, 1992 | Docket: 3256897

Published

exemption was confined to taxation only. 7 Section 196.041, F.S. 8 See, s. 719.103(8), F.S., defining

Freedom Properties v. Alderman

589 So. 2d 424, 1991 WL 237693

District Court of Appeal of Florida | Filed: Nov 15, 1991 | Docket: 64663119

Published

that contained in the constitution because section 196.041(2), Florida Statutes (1989), permits an exemption

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Florida Attorney General Reports | Filed: Aug 22, 1990 | Docket: 3256667

Published

he has equitable title to the real estate. Section 196.041(2), F.S., provides that: A person who otherwise

State v. Swinscoe

376 So. 2d 1, 1979 Fla. LEXIS 4809

Supreme Court of Florida | Filed: Oct 4, 1979 | Docket: 64572416

Published

tax exemption as specifically provided in section 196.041, Florida Statutes.5 Other jurisdictions have

Overstreet v. Ginsberg

233 So. 2d 184, 1970 Fla. App. LEXIS 6645

District Court of Appeal of Florida | Filed: Mar 17, 1970 | Docket: 64513797

Published

, F.S.A, which were renumbered § 196.031 and § 196.041, Fla.Stat., in the 1969 Session of the Florida