Florida Statute 196.041 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

View Entire Chapter

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 Citing Statute 196.041

Total Results: 20

Higgs v. Warrick

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

Citation: 994 So. 2d 492

Snippet: the pertinent statutes are sections 196.031 and 196.041, Florida Statutes (2005). Section 196.031 provides…the same his or her permanent residence. Section 196.041 states that lessees owning the leasehold interest…plain and ordinary meaning of sections 196.031 and 196.041 clearly provides that a 98-year-plus lessee of

Ago

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

Snippet: designed to protect.9 In this regard, section 196.041(2), Florida Statutes, provides: "A person …recognized that pursuant to the provisions of section 196.041(2), Florida Statutes, a trust beneficiary specifically…Florida Statutes. Based on the terms of section 196.041(2), Florida Statutes, above, the opinion concludes…Florida Statutes, I would again note that section 196.041(2), Florida Statutes, provides: "A person …not necessarily come within the scope of section 196.041(2), Florida Statutes, for purposes of entitlement

Ago

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

Snippet: documents to establish title."4 (e.s.) Section 196.041, Florida Statutes, delineates those holding equitable…meet the statutory requirement. In sum, section 196.041(1), Florida Statutes, provides that lessees who

Ago

Court: Fla. Att'y Gen. | Date Filed: 2007-03-23T00:53:00-07:00

Snippet: parcel occupied by its owner. . . ."1 Section 196.041, Florida Statutes, delineates those holding equitable…section 196.031, Florida Statutes, nor section 196.041, Florida Statutes, includes a limited liability… type not enumerated under sections 196.031 or 196.041, Florida Statutes which holds title to residential…section 196.031, Florida Statutes, nor section 196.041, Florida Statutes, expressed such an intent. The…rejected the argument that sections 196.031 and 196.041, Florida Statutes, conflicted with Article VII,

Ago

Court: Fla. Att'y Gen. | Date Filed: 2005-09-22T00:53:00-07:00

Snippet: ownership documents to establish title."2 Section 196.041, Florida Statutes, delineates those holding equitable…not enumerated under section 196.031 or section 196.041, Florida Statutes, which holds title to residential…not enumerated under section 196.031 or section 196.041, Florida Statutes. In both instances, the claimants…recognized that pursuant to the provisions of section 196.041(2), Florida Statutes, a trust beneficiary specifically…for purposes of this exemption." 3 See s. 196.041(1), Fla. Stat., which provides: "Vendees

Ago

Court: Fla. Att'y Gen. | Date Filed: 2004-09-14T00:53:00-07:00

Snippet: those terms are used in subsection (1).1 Section 196.041, Florida Statutes, delineates those holding equitable…section 196.031, Florida Statutes, nor section 196.041, Florida Statutes, includes a foreign limited liability…equitably owned properties in sections196.031 and 196.041, Florida Statutes, to those specifically enumerated… class or classes of persons in ss.196.031 and 196.041 are, of course, if otherwise eligible, qualified… type not enumerated under sections 196.031 or 196.041, Florida Statutes (1997), which holds title to

Southern Walls, Inc. v. Stilwell Corp.

Court: Fla. Dist. Ct. App. | Date Filed: 2002-03-07T23:53:00-08:00

Citation: 810 So. 2d 566

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

Prewitt Management Corp. v. Nikolits

Court: Fla. Dist. Ct. App. | Date Filed: 2001-08-15T00:00:00-07:00

Citation: 795 So. 2d 1001

Snippet: type not enumerated under sections 196.031 or 196.041, Florida Statutes (1997), which holds title to …subsequent to the effective date of this act. § 196.041, Fla. Stat. (1997). Both parties agree that a wholly…on AGO 80-32, opined that sections 196.031 and 196.041 demonstrate the legislatures intent to extend the…employed in ch. 67-339, now found in ss. 196.031 and 196.041, F. S., would seem to demonstrate that the Legislature…class or classes of persons in ss. 196.031 and 196.041 are, of course, if otherwise eligible, qualified

Robbins v. Welbaum

Court: Fla. Dist. Ct. App. | Date Filed: 1995-12-12T23:53:00-08:00

Citation: 664 So. 2d 1

Snippet: property is limited by jointure or settlement. § 196.041, Fla. Stat. (1993). Here, both parties agree the… jointure or settlement under the meaning of § 196.041 of the Florida Statutes. As such, the Welbaums …held beneficial title, under the definition of § 196.041, during the year in which they claim the exemption

Ago

Court: Fla. Att'y Gen. | Date Filed: 1994-06-02T00:53:00-07:00

Snippet: Op. Att'y Gen. Fla. 90-70 (1990). 8 Section 196.041(2), Fla. Stat. (1993). Florida Attorney

Ago

Court: Fla. Att'y Gen. | Date Filed: 1992-01-07T23:53:00-08:00

Snippet: that the statutory language of ss. 196.031 and 196.041, F.S., demonstrates that the Legislature proposed…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

Court: Fla. Dist. Ct. App. | Date Filed: 1991-11-15T00:00:00-08:00

Citation: 589 So. 2d 424, 1991 WL 237693

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

Ago

Court: Fla. Att'y Gen. | Date Filed: 1990-08-22T00:53:00-07:00

Snippet: has equitable title to the real estate. Section 196.041(2), F.S., provides that: A person who otherwise… for his life, the beneficiary, pursuant to s. 196.041(2), F.S., is considered to have "equitable

Ago

Court: Fla. Att'y Gen. | Date Filed: 1980-04-09T23:53:00-08:00

Snippet: terms of and for the purposes of ss. 196.031 and 196.041, F. S. However, initially it is the responsibility…the material terms of ss. 196.031(1) and (2) and 196.041, F. S. Chapter 67-339 was to . . . take effect…employed in ch. 67-339, now found in ss. 196.031 and 196.041, F. S., would seem to demonstrate that the Legislature…class or classes of persons in ss. 196.031 and 196.041 are, of course, if otherwise eligible, qualified…exemption. (Emphasis supplied.) In pertinent part, s. 196.041, F. S., provides: . . . and lessees owning

State v. Swinscoe

Court: Fla. | Date Filed: 1979-10-04T00:00:00-07:00

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

Snippet: exemption as specifically provided in section 196.041, Florida Statutes.5 Other jurisdictions have likewise…, 357 So.2d 708 at 710-11 (Fla. 1978): Section 196.041, Florida Statutes (1973) grants homestead exemption

In Re Estate of Wartels

Court: Fla. | Date Filed: 1978-04-04T23:53:00-08:00

Citation: 357 So. 2d 708

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

Ago

Court: Fla. Att'y Gen. | Date Filed: 1975-06-03T00:53:00-07:00

Snippet: #39;s 074-111 and 071-19 and ss.196.031(2) and 196.041, F.S. This was not the case under the Constitution…certificate representing same. Cf., AGO 071-19, s. 196.041, F.S., and Rule 12B-1.202(4)(D)(2)(d), Florida

Straughn v. Amoco Production Company

Court: Fla. Dist. Ct. App. | Date Filed: 1975-02-11T23:53:00-08:00

Citation: 309 So. 2d 39

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

Ago

Court: Fla. Att'y Gen. | Date Filed: 1974-12-01T23:53:00-08:00

Snippet: unrecorded? 2. Is there an inconsistency between s. 196.041, F. S., and Manual of Instructions — …valorem taxation. There is no conflict between s. 196.041, F.S., which is merely directive and provides one…quot;contract for deed need not be recorded as s.196.041, F.S., seems to require" (Rule 12B-1.202(4

Ago

Court: Fla. Att'y Gen. | Date Filed: 1974-11-20T23:53:00-08:00

Snippet: granted the homestead exemption pursuant to s. 196.041, F.S., do not fall within the purview of the homestead