Florida Statute 196.041 | Lawyer Caselaw & Research

The 2024 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.

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: District Court of Appeal of Florida | Date Filed: 2008-11-12

Citation: 994 So. 2d 492, 2008 WL 4866310

Snippet: the pertinent statutes are sections 196.031 and 196.041, Florida Statutes (2005). Section 196.031 provides

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Court: Florida Attorney General Reports | Date Filed: 2008-08-29

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

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Court: Florida Attorney General Reports | Date Filed: 2007-07-24

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

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Court: Florida Attorney General Reports | Date Filed: 2007-03-23

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

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Court: Florida Attorney General Reports | Date Filed: 2005-09-22

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

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Court: Florida Attorney General Reports | Date Filed: 2004-09-14

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

Southern Walls, Inc. v. Stilwell Corp.

Court: District Court of Appeal of Florida | Date Filed: 2002-03-08

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

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

Prewitt Management Corp. v. Nikolits

Court: District Court of Appeal of Florida | Date Filed: 2001-08-15

Citation: 795 So. 2d 1001, 2001 WL 914104

Snippet: type not enumerated under sections 196.031 or 196.041, Florida Statutes (1997), which holds title to

Robbins v. Welbaum

Court: District Court of Appeal of Florida | Date Filed: 1995-12-13

Citation: 664 So. 2d 1, 1995 WL 733332

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

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Court: Florida Attorney General Reports | Date Filed: 1994-06-02

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

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Court: Florida Attorney General Reports | Date Filed: 1992-01-08

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

Freedom Properties v. Alderman

Court: District Court of Appeal of Florida | Date Filed: 1991-11-15

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

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

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Court: Florida Attorney General Reports | Date Filed: 1990-08-22

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

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Court: Florida Attorney General Reports | Date Filed: 1980-04-10

Snippet: terms of and for the purposes of ss. 196.031 and 196.041, F. S. However, initially it is the responsibility

State v. Swinscoe

Court: Supreme Court of Florida | Date Filed: 1979-10-04

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

In Re Estate of Wartels

Court: Supreme Court of Florida | Date Filed: 1978-04-05

Citation: 357 So. 2d 708

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

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Court: Florida Attorney General Reports | Date Filed: 1975-06-03

Snippet: AGO's 074-111 and 071-19 and ss.196.031(2) and 196.041, F.S. This was not the case under the Constitution

Straughn v. Amoco Production Company

Court: District Court of Appeal of Florida | Date Filed: 1975-02-12

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]

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Court: Florida Attorney General Reports | Date Filed: 1974-12-02

Snippet: unrecorded? 2. Is there an inconsistency between s. 196.041, F. S., and Manual of Instructions — State of Florida

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Court: Florida Attorney General Reports | Date Filed: 1974-11-21

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